Bill C-71

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	RECOMMENDATION
	His Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled ``An Act to implement certain provisions of the budget tabled in Parliament on February 16, 1999''.
	SUMMARY
	PART 1
	Part 1 amends the Federal-Provincial Fiscal Arrangements Act to implement an $11.5 billion increase in the Canada Health and Social Transfer for the purpose of health care. The funds will be distributed to the provinces on a per capita basis. The Minister is authorized to pay $3.5 billion of these funds into a trust from which they will be distributed over the three-year period beginning on April 1, 1999. The other $8 billion will be distributed over the four-year period beginning on April 1, 2000. It also amends the Act to completely eliminate per capita disparities of the existing Canada Health and Social Transfer by the end of March 2002.
	It also makes minor amendments of a technical or housekeeping nature.
	PART 2
	Part 2 alters the benefit formula contained in the public sector pension plans covering the Public Service, the Canadian Forces and the Royal Canadian Mounted Police. There is a change to the average annual salary used for the calculation of pensions to base it on a retired plan member's best five-year average salary instead of using a six-year average. As well, the three plans are harmonized with the Canada Pension Plan to take into account recent reforms in that Plan.
	PART 3
	Part 3 extends until June 20, 2001 the suspension of binding arbitration in relation to collective bargaining between the Treasury Board, as well as separate employers designated by order of the Governor in Council, and the bargaining agents representing Public Service employees.
	PART 4
	Part 4 amends the Financial Administration Act to enhance the effectiveness of debt and risk management. The amendments modernize the federal government's debt and risk management capability and clarify its borrowing authority and its authority for setting the terms of issuance of federal government securities. It also repeals the Borrowing Authority Act, 1996-97 and provides a new borrowing authority of $4 billion, the amount that remained unborrowed under that Act.
	PART 5
	Part 5 enables the Sliammon First Nation to impose a 7% value-added tax on all sales of fuel and tobacco products on the Sliammon First Nation's reserves. It also amends Part IV (Westbank First Nation Tax on Alcohol and Tobacco) of the Budget Implementation Act, 1997 to enable the Westbank First Nation to impose a similar tax on fuel. Finally, the Yukon First Nations Self-Government Act is amended to provide for a refund of tax paid under Part IX of the Excise Tax Act to self-governing Yukon First Nations under certain circumstances.
	PART 6
	Part 6 increases the maximum National Child Benefit by $180 per child effective July 1, 1999 and by a further $170 per child effective July 1, 2000. As of July 1, 2000 the maximum Canada Child Tax Benefit will be $1,975 for the first child, and $1,775 for each subsequent child. It also enriches the base benefit under the Canada Child Tax Benefit by increasing the income threshold at which the benefit begins to be phased out to $29,590 from its current level of $25,921, effective July 1, 2000.
	PART 7
	Part 7 extends the full Goods and Services Tax Credit single supplement to eligible individuals who have one or more qualified dependants and whose income does not exceed $25,921.
	PART 8
	Part 8 authorizes Revenue Canada to share taxpayer information for the purposes of the administration and enforcement of a law of a province governing workers' compensation benefits.
	PART 9
	Part 9 amends the Agricultural Marketing Programs Act for the purpose of providing a guarantee to a lender that is not conditional on the actions of an administrator under that Act for money an administrator has borrowed from the lender to pay advances to eligible producers.
	It amends the European Bank for Reconstruction and Development Agreement Act to authorize the Minister of Finance to purchase Canada's quota in the first supplementary subscription of shares in the capital stock of the European Bank.
	It amends the Patent Act to clarify that agreements referred to in section 103 of that Act may be in respect of amounts received under an undertaking as well as under an order, and that the amounts may be paid out of the Consolidated Revenue Fund.
	EXPLANATORY NOTES
	Federal-Provincial Fiscal Arrangements Act
	Clause 2: Subsections 2(2) and (3) read as follows:
	(2) In Parts I, II and IV, ``province'' does not include the Northwest Territories or the Yukon Territory.
	(3) For the purposes of this Act, the population of a province for a fiscal year is the population of the province for that fiscal year as determined by the Chief Statistician of Canada in prescribed manner.
	Clause 3: (1) The relevant portion of subsection 13(1) reads as follows:
	13. (1) Subject to this Part, a Canada Health and Social Transfer may be provided to a province for a fiscal year for the purposes of
	(a) establishing interim arrangements to finance social programs in a manner that will increase provincial flexibility;
	(2) Subsection 13(2) reads as follows:
	(2) The Canada Health and Social Transfer shall consist of
	(a) a federal income tax reduction in favour of the provinces that would enable the provinces to impose their own tax measures without a net increase in taxation; and
	(b) a cash contribution not exceeding the amount computed in accordance with section 14.
	(3) New.
	Clause 4: Sections 14 and 15 read as follows:
	14. The cash contribution in respect of the Canada Health and Social Transfer that may be provided to a province for a fiscal year is an amount equal to the amount, if any, by which the total entitlement in respect of the Canada Health and Social Transfer applicable to the province for that fiscal year exceeds the total equalized tax transfer applicable to the province for that fiscal year.
	15. (1) The total entitlement in respect of the Canada Health and Social Transfer applicable to the whole of Canada
	(a) for the 1996-97 fiscal year is $26.9 billion; and
	(b) for the 1997-98 fiscal year is $25.1 billion.
	(2) The total entitlement in respect of the Canada Health and Social Transfer applicable to the whole of Canada
	(a) for each of the 1998-99 and the 1999-2000 fiscal years is $25.1 billion; and
	(b) for each of the 2000-01 to 2002-03 fiscal years is the amount determined by the formula
	A x (B - C)
	where
	A is the total entitlement that was determined under this subsection for the immediately preceding fiscal year,
	B is the cube root of the quotient obtained by dividing
	(i) the gross domestic product of Canada for the calendar year ending in the immediately preceding fiscal year
	by
	(ii) the gross domestic product of Canada for the calendar year ending in the fourth preceding fiscal year, and
	C is
	(i) 0.02 for the 2000-01 fiscal year,
	(ii) 0.015 for the 2001-02 fiscal year, and
	(iii) 0.01 for the 2002-03 fiscal year.
	(3) Where in any of the 1997-98 to 2002-03 fiscal years the sum of $12.5 billion and the total of all equalized tax transfers applicable to all provinces calculated under section 16 for that fiscal year exceeds the total entitlement determined under subsection (1) or (2) for that fiscal year, the total entitlement in respect of the Canada Health and Social Transfer applicable to the whole of Canada for that fiscal year shall be increased by the amount of that excess.
	(4) The total entitlement in respect of the Canada Health and Social Transfer applicable to a province for the fiscal year beginning on April 1, 1996 is the amount as determined by the Minister, equal to the product obtained by multiplying
	(a) 26.9 billion dollars
	by
	(b) the quotient obtained by dividing
	(i) the province's total entitlements in respect of the sum of the amounts established under subsections 15(1) and (2) and sections 23 and 23.1, as they read on March 31, 1996, in respect of the fiscal year beginning on April 1, 1995 and the contributions payable under the Canada Assistance Plan in respect of the fiscal year beginning on April 1, 1994
	by
	(ii) the total of the total entitlements referred to in subparagraph (i) of all the provinces.
	(5) The total entitlement in respect of the Canada Health and Social Transfer applicable to a province for each of the 1997-98 to 2002-03 fiscal years is the amount determined by the formula
	F x [(G x H/J) + (1 - G) x K/L]
	where
	F is the total entitlement in respect of the Canada Health and Social Transfer applicable to the whole of Canada for the fiscal year determined under subsections (1) to (3);
	G is
	(a) 1 for the 1997-98 fiscal year,
	(b) 0.9 for the 1998-99 fiscal year,
	(c) 0.8 for the 1999-2000 fiscal year,
	(d) 0.7 for the 2000-01 fiscal year,
	(e) 0.6 for the 2001-02 fiscal year, and
	(f) 0.5 for the 2002-03 fiscal year;
	H is the product obtained by multiplying
	(a) the total entitlements referred to in subparagraph (4)(b)(i) in respect of the province
	by
	(b) the quotient obtained by dividing
	(i) the population of the province for the fiscal year
	by
	(ii) the population of the province for the 1995-96 fiscal year;
	J is the total of all the values of H for the fiscal year in respect of all provinces;
	K is the population of the province for the fiscal year; and
	L is the total of the population of all provinces for the fiscal year.
	Clause 5: New.
	Clause 6: Subsection 17(2) reads as follows:
	(2) The cash contribution that may be provided to a province under this Part shall be reduced or withheld for the purposes of giving effect to
	(a) any order made by the Governor in Council in respect of the province under section 15 or 16 of the Canada Health Act or section 21 or 22 of this Act; or
	(b) any deduction from the cash contribution pursuant to section 20 of the Canada Health Act.
	Clause 7: The relevant portion of subsection 19(1) reads as follows:
	19. (1) In order that a province may qualify for a full cash contribution referred to in section 14 for a fiscal year, the laws of the province must not
	Clause 8: Subsection 21(1) reads as follows:
	21. (1) Where, on the referral of a matter under section 20, the Governor in Council is of the opinion that the province does not or has ceased to comply with section 19, the Governor in Council may, by order,
	(a) direct that any cash contribution to that province for a fiscal year be reduced, in respect of each non-compliance, by an amount that the Governor in Council considers to be appropriate, having regard to the gravity of the non-compliance; or
	(b) where the Governor in Council considers it appropriate, direct that the whole of any cash contribution to that province for a fiscal year be withheld.
	Clause 9: Sections 22 and 23 read as follows:
	22. In the case of a continuing failure to comply with section 19, any reduction or withholding under section 21 of a cash contribution to a province for a fiscal year shall be reimposed for each succeeding fiscal year as long as the Minister is satisfied, after consultation with the minister responsible for social assistance in the province, that the non-compliance is continuing.
	23. Any reduction or withholding under section 21 or 22 of a cash contribution may be imposed in the fiscal year in which the non-compliance that gave rise to the reduction or withholding occurred or in the following fiscal year.
	Clause 10: Section 25 and the heading before it read as follows:
	Interpretation
	25. For the purposes of this Part, references to social programs include programs in respect of health, post-secondary education, social assistance and social services.
	Canada Health Act
	Clause 11: The definition ``cash contribution'' in section 2 reads as follows:
	``cash contribution'' means the cash contribution in respect of the Canada Health and Social Transfer under section 14 of the Federal-Provincial Fiscal Arrangements Act;
	Nunavut Act
	Clause 12: Section 57 of Schedule III and the heading before it read as follows:
	Federal-Provincial Fiscal Arrangements and Federal Post-Secondary Education and Health Contributions Act
	57. Subsection 2(2) is repealed and the following substituted therefor:
	(2) In Parts I, II and IV and in paragraphs 15(1)(a) and (2)(a) and 16(3)(b) and (4)(b) and section 40.1, ``province'' does not include the Northwest Territories, the Yukon Territory or Nunavut.
	Canadian Forces Superannuation Act
	Clause 14: (1) The relevant portion of subsection 15(1) reads as follows:
	15. (1) The amount of any annuity to which a contributor may become entitled under this Act is an amount equal to the aggregate of
	(a) an amount equal to
	. . .
	multiplied by
	(ii) the average annual pay received by the contributor during any six year period of pensionable service selected by or on behalf the contributor, or during any period so selected consisting of consecutive periods of pensionable service totalling six years, or
	(iii) in the case of a contributor who has to the contributor's credit less than six years of pensionable service, the average annual pay received by the contributor during the period of pensionable service to the contributor's credit, and
	(2) The definition ``Average Maximum Pensionable Earnings'' in subsection 15(3) reads as follows:
	``Average Maximum Pensionable Earnings'' means with respect to any contributor, the average of the Year's Maximum Pensionable Earnings for the year in which he ceased to be a member of the regular force and for each of the two preceding years;
	(3) New.
	Public Service Superannuation Act
	Clause 15: (1) The relevant portion of subsection 11(1) reads as follows:
	11. (1) The amount of any annuity to which a contributor may become entitled under this Part is an amount equal to the aggregate of
	(a) an amount equal to
	. . .
	multiplied by
	(ii) the average annual salary received by the contributor during any six year period of pensionable service selected by or on behalf of the contributor, or during any period so selected consisting of consecutive periods of pensionable service totalling six years, or
	(iii) in the case of a contributor who has to the contributor's credit less than six years of pensionable service, the average annual salary received by the contributor during the period of pensionable service to the contributor's credit; and
	(2) The definition ``Average Maximum Pensionable Earnings'' in subsection 11(3) reads as follows:
	``Average Maximum Pensionable Earnings'' means, with respect to any contributor, the average of the Year's Maximum Pensionable Earnings for the year in which the contributor
	(a) ceased to be employed in the Public Service, or
	(b) becomes entitled to receive a retirement pension under the Canada Pension Plan or a provincial plan similar thereto,
	whichever is the earlier, and for each of the two preceding years;
	(3) New.
	Royal Canadian Mounted Police Superannuation Act
	Clause 16: (1) The relevant portion of subsection 10(1) reads as follows:
	10. (1) The amount of any annuity to which a contributor may become entitled under this Part is an amount equal to the aggregate of
	(a) an amount equal to
	. . .
	multiplied by
	(ii) the average annual pay received by the contributor during any six year period of pensionable service selected by or on behalf the contributor, or during any period so selected consisting of consecutive periods of pensionable service totalling six years, or
	(iii) in the case of a contributor who has to the contributor's credit less than six years of pensionable service, the average annual pay received by the contributor during the period of pensionable service to the contributor's credit, and
	(2) The definition ``Average Maximum Pensionable Earnings'' in subsection 10(3) reads as follows:
	``Average Maximum Pensionable Earnings'' means, with respect to any contributor, the average of the Year's Maximum Pensionable Earnings for the year in which he ceased to be a member of the Force and for each of the two preceding years;
	(3) New.
	Canadian Security Intelligence Service Act
	Clause 17: Subsection 9.1(2) reads as follows:
	(2) During the period referred to in section 62 of the Public Service Staff Relations Act an arbitration board, as defined in subsection 2(1) of that Act, shall, in rendering an arbitral award, limit the aggregate amount of any increase in pay and other benefits in respect of any dispute applicable to employees of the Service to that concluded through collective bargaining or otherwise by a comparable bargaining unit in the Public Service, within the meaning of that Act, after the compensation plan applicable to that bargaining unit ceased to be continued by virtue of the Public Sector Compensation Act.
	Parliamentary Employment and Staff Relations Act
	Clause 18: Section 53.1 reads as follows:
	53.1 Notwithstanding any other provision of this Act, during the period in which the referral of a dispute to arbitration as the process for the resolution of a dispute under the Public Service Staff Relations Act is suspended under section 62 of that Act, the Board shall, in rendering an arbitral award, limit the aggregate amount of any increase in pay and other benefits in respect of any dispute applicable to employees to that concluded through collective bargaining or otherwise by a comparable bargaining unit in the Public Service, within the meaning of that Act, after the compensation plan applicable to that bargaining unit ceased to be continued by virtue of the Public Sector Compensation Act.
	Public Service Staff Relations Act
	Clause 19: (1) Subsection 62(1) reads as follows:
	62. (1) The operation of sections 64 to 75.1 is suspended during the period of three years following the coming into force of this section.
	(2) New.
	Financial Administration Act
	Clause 20: Section 18 reads as follows:
	18. (1) In this section, ``securities'' means securities of or guaranteed by Canada and includes any other securities described in the definition ``securities'' in section 2.
	(2) The Minister may, when he or she deems it advisable for the sound and efficient management of public money or the public debt, purchase or acquire securities, including securities on their issuance, pay for the securities out of the Consolidated Revenue Fund and hold the securities.
	(3) The Minister may sell or lend any securities purchased, acquired or held pursuant to subsection (2), and the proceeds of the sales or lending shall be deposited to the credit of the Receiver General.
	(4) Any net profit resulting in any fiscal year from the purchase, holding, sale or lending of securities pursuant to this section shall be credited to the revenues of that fiscal year, and any net loss resulting in any fiscal year from that purchase, holding, sale or lending shall be charged to an appropriation provided by Parliament for the purpose.
	(5) For the purposes of subsection (4), the net profit or loss in any fiscal year shall be determined by taking into account realized profits and losses on securities sold or loaned, the amortization applicable to the fiscal year of premiums and discounts on securities, and interest applicable to the fiscal year.
	Clause 21: Section 43 reads as follows:
	43. No money shall be borrowed or security issued by or on behalf of Her Majesty without the authority of Parliament.
	Clause 22: Sections 44 to 46 read as follows:
	44. Where by this Act or any other Act of Parliament authority is given to raise money, by or on behalf of Her Majesty, by way of loan or by the issue and sale of securities, the Governor in Council may, subject to the Act authorizing the raising of that money,
	(a) authorize the raising of all or part of that money by the issue and sale of treasury bills or treasury notes and authorize the Minister, or such officer of the Department of Finance as may be designated by the Minister,
	(i) to determine the date of the issue and the date of maturity of those bills or notes, the rate of interest thereon, if any, and the dates of payment of interest, if any,
	(ii) to sell any of those bills or notes for such price or prices and on such terms and conditions as the Minister considers necessary, and
	(iii) subject to such terms and conditions as the Governor in Council may specify, to enter into such contracts or agreements relating to the issue and sale of those bills or notes on such terms and conditions as the Minister, or such officer of the Department of Finance designated by the Minister, considers necessary; or
	(b) authorize the Minister, or such officer of the Department of Finance as may be designated by the Minister,
	(i) subject to such terms and conditions as the Governor in Council may specify, to enter into such contracts or agreements relating to the raising of the money on such terms and conditions as the Minister, or such officer of the Department of Finance designated by the Minister, considers necessary,
	(ii) to raise all or part of that money by the issue and sale of securities other than treasury bills or treasury notes,
	(iii) to issue and sell those securities in a principal amount not exceeding an amount authorized by the Governor in Council,
	(iv) to determine the rate or rates of interest, not exceeding the maximum rate or rates of interest authorized by the Governor in Council, payable in respect of those securities,
	(v) to determine the date, not later than the date authorized by the Governor in Council, on which the principal amount specified in those securities is payable, and
	(vi) to sell those securities
	(A) for a price or prices, not less than the minimum price or prices authorized by the Governor in Council, and
	(B) on such other terms and conditions as the Minister, or such officer of the Department of Finance designated by the Minister, considers necessary.
	45. Where an authority is at any time conferred by Parliament to borrow an amount of money on behalf of Her Majesty, at any time thereafter, only the amount by which money borrowed on behalf of Her Majesty that is not then repaid exceeds the aggregate of
	(a) money borrowed on behalf of Her Majesty that was not repaid on the day the authority became effective or, where no effective date is specified, the day on which the authority was conferred, and
	(b) money borrowed on behalf of Her Majesty after whichever day referred to in paragraph (a) is applicable and charged against any amount authorized to be borrowed by any other authority,
	constitutes a charge against the amount of money so authorized to be borrowed.
	45.1 The Governor in Council may authorize the Minister, subject to such terms and conditions as the Governor in Council may specify, to enter into interest rate exchange agreements and currency exchange agreements on such terms and conditions as the Minister, or an officer of the Department of Finance designated by the Minister, considers necessary.
	46. The Governor in Council may authorize the Minister to borrow such sums of money as are required for the payment of any securities that were issued under the authority of Parliament, other than section 47, and are maturing or have been called for redemption.
	Clause 23: Sections 49 to 55 read as follows:
	49. An annual statement of all borrowing transactions on behalf of Her Majesty shall be included in the Public Accounts.
	50. (1) Security certificates evidencing securities issued under the authority of this Part shall be signed by the Deputy Minister of Finance or an officer of the Department of Finance designated by the Governor in Council to sign on behalf of the Deputy Minister of Finance, and shall be countersigned by such officer of the Department of Finance or other person as the Governor in Council designates for that purpose.
	(2) The Minister may direct that there be substituted for signatures in the proper handwriting of one or both of the persons authorized to sign or countersign security certificates under subsection (1), facsimiles of those signatures.
	51. The Governor in Council may
	(a) appoint one or more registrars to perform such services in respect of the registration of loans as the Governor in Council may prescribe;
	(b) appoint one or more fiscal agents to perform such services in respect of loans as the Governor in Council may prescribe; and
	(c) fix the remuneration or compensation of any registrar or fiscal agent appointed under this section.
	52. (1) The Minister shall cause to be maintained a system of books and records
	(a) showing all money authorized by Parliament to be borrowed by the issue and sale of securities;
	(b) containing a description and record of all money so borrowed and securities issued; and
	(c) showing all amounts paid in respect of the principal of or interest on all money so borrowed.
	(2) Every fiscal agent and registrar shall annually, and as often as required by the Minister, give to the Minister an accounting, in such form and terms and containing such information as the Minister prescribes, of all his transactions as fiscal agent or registrar.
	53. The Governor in Council may provide for the creation and management of a sinking fund with respect to any issue of securities or with respect to all securities issued.
	54. The payment of all money borrowed and interest thereon and of the principal of and interest on all securities issued by or on behalf of Her Majesty with the authority of Parliament is a charge on and payable out of the Consolidated Revenue Fund.
	55. With the authority of the Governor in Council, there may be paid out of the Consolidated Revenue Fund
	(a) all money required under section 53 to provide a sinking fund or other means of securing repayment of securities;
	(b) the remuneration and compensation of registrars and fiscal agents appointed under section 51; and
	(c) all costs, expenses and charges incurred in the negotiation or raising of loans or in the issue, redemption, servicing, payment and management of any loan and any securities issued in respect thereof.
	Clause 24: New.
	Budget Implementation Act, 1997
	Clause 36: New.
	Clause 37: (1) Subsection 52(1) reads as follows:
	52. (1) Notwithstanding section 87 of the Indian Act, the council may make a by-law imposing a direct tax in respect of the sale of alcoholic beverages or tobacco products on a reserve to be collected pursuant to an agreement entered into under subsection 54(1).
	(2) The relevant portion of subsection 52(4) reads as follows:
	(4) For the purposes of this Part, an alcoholic beverage or a tobacco product is sold on a reserve if
	Clause 38: The relevant portion of subsection 53(1) reads as follows:
	53. (1) A by-law made under subsection 52(1)
	. . .
	(c) shall provide that the rate of tax on the sale of the alcoholic beverages and tobacco products that are subject to the tax is the rate at which tax is imposed under subsection 165(1) of the Excise Tax Act;
	Yukon First Nations Self-Government Act
	Clause 39: New.
	Income Tax Act
	Clause 40: (1) The amendment would replace ``$25,921'' with ``$29,590''.
	(2) The amendment would replace ``$605'' with ``$955'', ``$605'' with ``$955'', ``$405'' with ``$755'' and ``$330'' with ``$680''.
	(3) The amendment would replace ``12.1%'' with ``11.0%'', ``20.2%'' with ``19.7%'', and ``26.8%'' with ``27.6%''.
	(4) The relevant portion of subsection 122.61(5) reads as follows:
	(5) Each amount (other than the amounts of $6,250 and $20,921) expressed in dollars in subsection (1) shall be adjusted so that, where the base taxation year in relation to a particular month is after 1996, the amount to be used under that subsection for the month is equal to the total of
	(5) Subsection 122.61(6) reads as follows:
	(6) The amount of $20,921 referred to in subsection (1) shall be adjusted so that the amount to be used thereunder for a month in relation to a base taxation year that is after 1991 is equal to the amount by which
	(a) the amount of $25,921 referred to in subsection (1), as adjusted and rounded under this section for the year,
	exceeds
	(b) the product obtained by multiplying the amount of $500 referred to in subsection (1), as adjusted and rounded under this section for the year, by 10.
	Clause 41: (1) The relevant portion of subsection 122.5(3) reads as follows:
	(3) Where a return of income (other than a return of income filed under subsection 70(2), paragraph 104(23)(d) or 128(2)(e) or subsection 150(4)) is filed under this Part for a taxation year in respect of an eligible individual and the individual applies therefor in writing, 1/4 of the amount, if any, by which the total of
	. . .
	(e) where the individual has no qualified relation for the year, the lesser of
	(i) $100, and
	(ii) 2% of the amount, if any, by which
	(A) the individual's income for the year
	exceeds
	(B) the amount determined for the year for the purposes of paragraph (c) of the description of B in subsection 118(1),
	exceeds
	. . .
	shall be deemed to be an amount paid by the individual on account of the individual's tax payable under this Part for the year during each of the months specified for that year under subsection (4).
	Excise Tax Act
	Clause 42: The relevant portion of subsection 295(5) reads as follows:
	(5) An official may
	Clause 43: The relevant portion of subsection 328(2) reads as follows:
	(2) Every person
	(a) to whom confidential information has been provided for a particular purpose pursuant to paragraph 295(5)(b), (c) or (g), or
	Income Tax Act
	Clause 44: The relevant portion of subsection 239(2.21) reads as follows:
	(2) Every person
	(a) to whom taxpayer information has been provided for a particular purpose under paragraph 241(4)(b), (c), (e), (h) or (k), or
	Clause 45: The relevant portion of subsection 241(4) reads as follows:
	(4) An official may
	Agricultural Marketing Programs Act
	Clause 46: Subsections 5(1.1) and (1.2) are new. Subsection 5(1) reads as follows:
	5. (1) Subject to the other provisions of this Act, the Minister may make an agreement with an administrator for the purpose of guaranteeing the repayment of advances that the administrator makes to eligible producers from money borrowed for the purpose of making the advances, together with any interest on the advances.
	Clause 47: Section 6 reads as follows:
	6. A guarantee is not effective unless the administrator complies with this Act and the advance guarantee agreement.
	Clause 48: Section 8 reads as follows:
	8. A guarantee under the advance guarantee agreement may, with the approval of the Minister of Finance, be made to the lender instead of to the administrator if the Minister is satisfied that doing so will reduce the interest payable to the lender.
	Clause 49: Subsection 10(1.1) reads as follows:
	(1.1) For the purposes of paragraph (1)(h), the producer's eligibility is not affected by the administrator sharing its security interest with another lender in accordance with terms and conditions specified in the advance guarantee agreement.
	Clause 50: The relevant portion of subsection 23(1) reads as follows:
	23. (1) If a producer is in default under a repayment agreement and the Minister receives a request for payment from the administrator, the Minister must, subject to any regulations made under paragraph 40(g), pay to the lender or the administrator, as specified in the advance guarantee agreement, an amount equal to the Minister's percentage of
	Clause 51: The relevant portion of subsection 40(1) reads as follows:
	40. (1) The Governor in Council may make regulations
	European Bank for Reconstruction and Development Agreement Act
	Clause 53: Subsection 6(3) is new. Subsection 6(2) reads as follows:
	(2) The Minister may provide for further payments to the Bank, in the manner and at the times provided for in the Agreement, in respect of supplementary subscriptions of shares, from funds authorized for that purpose in an appropriation by Parliament.
	Patent Act
	Clause 54: Section 103 reads as follows:
	103. The Minister may enter into agreements with any province respecting the distribution to that province of amounts received or collected by the Receiver General under section 84, less any costs incurred in relation to the collection and distribution of those amounts.