180. The portion of subsection 19(2) of the Act before paragraph (a) is replaced by the following:

Work sharing agreements

(2) For the purposes of this Act, the weekly insurable earnings of a qualified employee for any week of employment under a work sharing agreement approved pursuant to section 24 of the Employment Insurance Act is the lesser of

181. Subparagraphs 21(1)(b)(iii) and (iv) of the Act are replaced by the following:

      (iii) benefits under Part I of the Employment Insurance Act,

1992, c. 1, s. 92

182. Section 29 of the Act is replaced by the following:

Application of sections 125 and 134 of the Employment Insurance Act

29. (1) Sections 125 and 134 of the Employment Insurance Act apply, with such modifications as the circumstances require, in respect of any prosecution or other proceeding under this Act as though it were a prosecution or other proceeding under that Act.

Application of subsections 126(14) to (22) of the Employment Insurance Act

(2) Subsections 126(14) to (22) of the Employment Insurance Act apply, with such modifications as the circumstances require, in respect of the administration and enforcement of this Act.

Transitional provision

183. A reference in the Act to benefits under Part I of the Employment Insurance Act shall be interpreted as referring to benefits under the Unemployment Insurance Act in respect of any qualified employee laid off before its repeal who

    (a) has qualified on the basis of the lay-off to receive benefits under the Unemployment Insurance Act; or

    (b) is not entitled to receive benefits under the Employment Insurance Act on the basis of the lay-off.

R.S., c. T-2

Tax Court of Canada Act

1993, c. 27, s. 221(2)

184. Paragraph 18.29(1)(b) of the Tax Court of Canada Act is replaced by the following:

    (b) Parts IV and VII of the Employment Insurance Act;

1993, c. 27, s. 225(1)

185. Paragraph 20(1.1)(h.1) of the Act is replaced by the following:

    (h.1) prescribing, for the purposes of subsection 28(1) of the Canada Pension Plan or subsection 103(1) of the Employment Insurance Act, when a determination or a decision on an appeal to the Minister of National Revenue under section 27 of the Canada Pension Plan or section 93 of the Employment Insurance Act, as the case may be, is communicated to a person;

R.S., c. T-3

Tax Rebate Discounting Act

186. Paragraph (c) of the definition ``refund of tax'' in subsection 2(1) of the Tax Rebate Discounting Act is replaced by the following:

      (c) an overpayment of premiums paid under the Employment Insurance Act, or

Changes in Terminology

References to Unemploymen t Insurance Act

187. The following provisions are amended by replacing the expression Unemployment Insurance Act with the expression Employment Insurance Act:

    (a) subsection 104(4) of the Canada Pension Plan;

    (b) paragraph 295(4)(b) and subparagraph 295(5)(d)(ii) of the Excise Tax Act;

    (c) paragraph 28(1)(m) of the Federal Court Act;

    (d) subparagraphs 56(1)(a)(iv) and (l)(ii) and 60(n)(iii) and (iv) and (o)(ii), paragraphs 60(v.1), 118.7(a), 153(1)(d.1), 223(1)(b) and 241(1)(c), (3)(b) and (4)(a), subparagraph 241(4)(d)(x), paragraph 241(4)(h) and the definition ``authorized person'' in subsection 241(10) of the Income Tax Act;

    (e) subsection 66(2) of the Indian Act;

    (f) subsections 13(7), 26(1) and 31(3) of the Labour Adjustment Benefits Act;

    (g) subparagraph 13(a)(ii) of the Old Age Security Act;

    (h) paragraph (b) of the definition ``program spending'' in section 2 of the Spending Control Act;

    (i) subsection 12(1) of the Tax Court of Canada Act; and

    (j) subparagraph 7(b)(i) of the schedule to the Unemployment Assistance Act.

Conditional Amendments

Bill C-93

188. If Bill C-93, introduced in the first session of the 35th Parliament and entitled An Act to amend the Cultural Property Export and Import Act, the Income Tax Act and the Tax Court of Canada Act, is assented to, then on the later of the coming into force of this section and subsection 6(1) of that Act, subsection 12(1) of the Tax Court of Canada Act is replaced by the following:

Jurisdiction

12. (1) The Court has exclusive original jurisdiction to hear and determine references and appeals to the Court on matters arising under the Canada Pension Plan, the Cultural Property Export and Import Act, the Employment Insurance Act, Part IX of the Excise Tax Act, the Income Tax Act, the Old Age Security Act and the Petroleum and Gas Revenue Tax Act, where references or appeals to the Court are provided for in those Acts.

Bill C-96

189. If Bill C-96, introduced in the first session of the 35th Parliament and entitled An Act to establish the Department of Human Resources Development and to amend and repeal certain related Acts, is assented to, then

    (a) on the later of the coming into force of this section and subsection 23(2) of that Act, subsection 77(2) of the English version of this Act is replaced by the following:

Payment by special warrants

(2) Notwithstanding the Financial Administration Act, amounts mentioned in paragraph (1)(a) shall be paid by special warrants drawn on the Receiver General and issued by the Commission by electronic means or bearing the printed signature of the Chairperson and Vice-Chairperson of the Commission and amounts mentioned in paragraphs (1)(b) to (e) may be paid by the special warrants.

    (b) on the later of the coming into force of this section and section 32 of that Act, section 32 of that Act is replaced by the following:

Audit by Auditor General

32. The accounts and financial transactions of the Commission and the Employment Insurance Account established by section 71 of the Employment Insurance Act shall be audited annually for the previous fiscal year by the Auditor General of Canada and a report of the audit relating to that Account shall be made to the Minister.

    (c) on the later of the coming into force of this section and subsection 49(1) of that Act, subsection 104(4) of the Canada Pension Plan is replaced by the following:

Exception

(4) Any information obtained by an officer, clerk or employee in the Department of Human Resources Development pursuant to this Act or any regulation may be made available to the Canada Employment and Insurance Commission, or to an officer, clerk or employee, or a member of a class of officers, clerks or employees, in the Department of Human Resources Development exercising powers or performing duties and functions authorized by that Commission, where it is necessary to do so for the purposes of the administration of this Act or the Employment Insurance Act.

    (d) on the later of the coming into force of this section and section 63 of that Act, subparagraph 241(4)(d)(x) of the Income Tax Act is replaced by the following:

      (x) to the Canada Employment and Insurance Commission, or to an official, or a member of a class of officials, of the Department of Human Resources Development solely for the purposes of the administration or enforcement of, or the evaluation or formulation of policy for the purposes of, the Employment Insurance Act or an employment program of the Government of Canada,

    (e) on the later of the coming into force of this section and section 92 of that Act, section 127 of this Act is replaced by the following:

Confidential information

127. (1) The following information shall be made available only to the Commission and the employees of the Department of Human Resources Development in the course of their employment and such other persons as the Minister considers advisable:

    (a) any information obtained by the Commission or the Department from any person under this Act or the regulations; and

    (b) any information prepared from information described in paragraph (a).

Witnesses not compellable

(2) The Commission, the Department and the employees of the Department mentioned in this section are not compellable to answer questions concerning the information, or to produce records or other documents containing the information, as evidence in any proceedings not directly concerned with the enforcement or interpretation of this Act or the regulations.

    (f) on the later of the coming into force of this section and paragraph 95(l) of that Act, the definition ``Minister'' in subsection 2(1) of this Act is replaced by the following:

``Minister''
« ministre »

``Minister'' means the Minister of Human Resources Development, except in Parts IV and VII;

    (g) on the later of the coming into force of this section and paragraph 99(h) of that Act, the definition ``Commission'' in subsection 2(1) of this Act is replaced by the following:

``Commission ''
« Commission »

``Commission'' means the Canada Employment and Insurance Commission;

Coming into Force

Coming into force

190. (1) Except as otherwise provided in this section, this Act comes into force on June 30, 1996.

Certain provisions in force on January 1, 1997

(2) Section 4, subsection 5(6), sections 66 and 67, subsections 82(1) and (2), paragraphs 90(1)(d), (h) and (i) and section 95 come into force on January 1, 1997.

Certain provisions in force on January 5, 1997

(3) The following provisions come into force on January 5, 1997:

    (a) the definitions ``major attachment claimant'' and ``minor attachment claimant'' in subsection 6(1);

    (b) section 7;

    (c) subsection 12(2);

    (d) subsections 14(1) and (5) to (13);

    (e) sections 15 to 17;

    (f) subsection 19(2);

    (g) subsection 28(4);

    (h) subsections 30(6) and (7);

    (i) paragraph 31(c);

    (j) paragraph 32(2)(c);

    (k) section 55;

    (l) paragraph 108(1)(h); and

    (m) Schedule I.

Interim provisions

(4) The provisions set out in Schedule II apply in place of the provisions listed in subsections (2) and (3) from June 30, 1996 until the coming into force of those provisions.

Continuing application of benefit rate provision

(5) The provisions enacted by sections 6 and 7 of Schedule II continue to apply in place of subsections 14(1) and (5) to (13) and sections 15 to 17 of this Act to claimants whose benefit periods begin on or after June 30, 1996 and before January 5, 1997.