Bill C-73

(a) any substance that, if added to any waters, would degrade or alter or form part of a process of degradation or alteration of the quality of those waters to an extent that is detrimental to their use by humans or by any animal or plant that is useful to humans , and

(b) any water that contains a substance in such a quantity or concentration, or that has been so treated, processed or changed, by heat or other means, from a natural state that it would, if added to any waters, degrade or alter or form part of a process of degradation or alteration of the quality of those waters to an extent that is detrimental to their use by humans or by any animal or plant that is useful to humans ,

and, without limiting the generality of the foregoing, includes crude oil, fuel oil, heavy diesel oil, lubricating oil and any other persistent oil, any aquatic organism and pathogen and any substance or class of substance that is prescribed for the pur poses of this Part to be a pollutant;

PART XVII

Interpretation

(a) who became a member of the CPHQ and was licensed by the Authority as a pilot before 1994; or

(b) who, on December 31, 1993, was an apprentice pilot and who, during 1994, became a member of the CPHQ and was licensed by the Authority as a pilot.

(a) to determine and receive the amounts payable into the fund by the CPBSL for the purpose of sustaining the fund;

(b) to manage and invest moneys paid into the fund;

(c) to determine the persons eligible to receive benefits from the fund, the amount they are to receive as benefits, when the payments of the benefits are to commence and the frequency of the payments; and

(d) to pay from the fund the benefits so determined and any amounts required for the management of the fund.

Pension Benefits Standards Act, 1985

Income Tax Act

(a) the CPBSL is deemed to have been the employer of an eligible pilot and an eligible pilot is deemed to have been an employee of the CPBSL throughout any period, either before or after the coming into force of this Part, during which the eligible pilot was a member of the CPBSL and held a pilot's licence from the Authority, whether sus pended or not, or served as an apprentice pilot to obtain a pilot's licence for District No. 2 designated by the Authority;

(b) an eligible pilot is deemed to have been employed and to have rendered services on a full-time basis throughout any year if the number of pilotage tours credited to him for the year is not less than ninety per cent of the average number of tours for pilots in the year, determined by the Société on the basis of the total number of paid tours for pilots in the year, and is otherwise deemed to have been employed and rendering services on a part-time basis throughout the year, with the proportion of full-time service being determined as the proportion of the number of tours so credited to the average number of tours for pilots;

(c) any period authorized by the CPBSL during which an eligible pilot was not available to perform services as a pilot, otherwise than by reason of illness or disability greater than twelve months, is deemed to be a period throughout which he did not render services to the CPBSL by reason of leave of absence;

(d) the period of employment of an eligible pilot by the CPBSL includes any period before 1994 during which he

(i) was enrolled at the Institut de Marine de Rimouski or any other educational institution accredited by the Authority, or

(ii) served as an officer of a ship,

to the extent that the period was credited under the pension plan before 1994;

(e) the fees paid to an eligible pilot by the Société, either before or after the coming into force of this Part, are deemed to have been paid by the CPBSL and to be remuner ation of the eligible pilot and, for the purposes of section 147.1 of that Act, to be part of his compensation;

(f) any amount paid to the fund by the CPBSL is deemed to be a contribution made by the CPBSL and not by an eligible pilot;

(g) the pension plan is deemed to be a grandfathered plan;

(h) for the purposes of paragraph 8503(3)(e) and subsection 8509(3) of those regula tions, all benefits provided under the pen sion plan in respect of periods before 1992 are deemed to be acceptable to the Minister of National Revenue to the extent that those periods were credited under the pension plan before 1994;

(i) subsection 8504(6) of those regulations does not apply in respect of benefits cred ited under the pension plan before 1994;

(j) the past service pension adjustment (PSPA) of an eligible pilot with respect to the CPBSL for the year in which this Part comes into force shall be determined as if the eligible pilot's provisional PSPA with respect to the CPBSL that is associated with the registration of the pension plan pursuant to section 147.1 of that Act were nil, to the extent that the provisional PSPA relates to benefits provided under the pension plan in respect of years after 1992;

(k) for each particular year that is after 1992 and before the year in which this Part comes into force,

(i) the pension adjustment of an eligible pilot with respect to the CPBSL shall be determined as if the pension plan had been a registered pension plan in that particular year and as if all benefits provided to the pilot for that particular year had accrued on a current service basis, and

(ii) information returns reporting the pension adjustment so determined shall be filed with the Minister of National Revenue in the form prescribed by those regulations not later than 90 days after the day on which this Part comes into force;

(l) if the pension plan is registered pursuant to section 147.1 of that Act within 90 days after the day on which this Part comes into force, the assets of the fund are deemed to have been transferred to the fund from a registered pension plan;

(m) the CPHQ shall assume the obligations of the employer under Part LXXXIV of those regulations with respect to eligible pilots; and

(n) the requirement of certification under paragraph 147.1(10)(a) of that Act does not apply in relation to benefits provided under the pension plan before 1994 in respect of the years 1990, 1991 and 1992.

(a) any pension adjustment of the pilot referred to in paragraph (1)(k); and

(b) the pilot's provisional PSPA, within the meaning of the Income Tax Regulations, with respect to the CPBSL that is associated with the registration of the pension plan pursuant to section 147.1 of that Act.

TERMINOLOGY CHANGES

(a) the heading before section 9;

(b) paragraph 14(a);

(c) subsection 16(1);

(d) section 19;

(e) subsection 27(2);

(f) subsection 34(1);

(g) subsection 34(3);

(h) subsections 35(1) and (2);

(i) section 37;

(j) subsection 38(1);

(k) paragraph 39(a);

(l) the portion of section 41(1) before paragraph (a);

(m) subsection 42(1);

(n) paragraphs 46(b) and (c);

(o) subsection 63(1);

(p) subsections 64(7) and (8);

(q) the portion of subsection 71(1) before paragraph (a);

(r) section 74;

(s) paragraph 82(2)(d);

(t) subsection 85(2);

(u) the portion of subsection 109(1) be fore paragraph (a);

(v) subsection 163(1);

(w) subsection 177(1);

(x) section 189;

(y) subsection 299(1);

(z) subsection 426(1);

(z.1) subsection 450(1); and

(z.2) the portion of section 637 after paragraph (b).

(a) subsection 91(1);

(b) the portion of subsection 92(1) before paragraph (a);

(c) subsection 117(1);

(d) the portion of section 118 before paragraph (a);