42-43 ELIZABETH II

CHAPTER 13

An Act to amend the Department of National Revenue Act and to amend certain other Acts in consequence thereof

[Assented to 12th May, 1994]

      Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:

R.S., c. N-16; 1992, c. 1

DEPARTMENT OF NATIONAL REVENUE ACT

1. Section 3 of the Department of National Revenue Act is replaced by the following:

Deputy head

3. The Governor in Council may appoint an officer called the Deputy Minister of National Revenue to hold office during pleasure and to be the deputy head of the Department.

REFERENCES

References

3.1 Either or both of the expressions ``Revenue Canada'' and ``Revenu Canada'' may be used to refer to the Department of National Revenue.

2. Section 5 of the English version of the Act is replaced by the following:

Idem re temporary or acting officers

5. The Minister may, subject to the Public Service Employment Act, authorize the employment of such temporary or acting officers as are required to carry on the work of the Department of National Revenue.

1992, c. 1, s. 105

3. Section 6 of the Act and the heading before it are repealed.

TRANSITIONAL PROVISIONS

Positions

4. (1) Nothing in this Act shall be construed to affect the status of an employee who, immediately before the coming into force of this Act, occupied a position under the authority of the Deputy Minister of National Revenue for Taxation or the Deputy Minister of National Revenue for Customs and Excise except that each of those persons shall, on the coming into force of this Act, occupy their position under the authority of the Deputy Minister of National Revenue.

Definition of ``employee''

(2) In this section, ``employee'' has the meaning assigned to that expression by subsection 2(1) of the Public Service Employment Act.

Appropria-
tions

5. Any amounts that are appropriated, for the fiscal year in which this Act comes into force, by an appropriation Act based on the Estimates for that year for defraying the charges and expenses of the taxation portion and the customs and excise portion of the Department of National Revenue are deemed, on April 1 of that fiscal year, to be amounts appropriated for defraying the charges and expenses of the Department of National Revenue.

Powers, duties or functions

6. Any power, duty or function that, immediately before the day on which this Act comes into force, was vested in or exercisable by the Deputy Minister of National Revenue for Taxation, the Deputy Minister of National Revenue for Customs and Excise or any officer under the authority of either of those deputy ministers by virtue of any Act of Parliament or any instrument made under an Act of Parliament, or under a contract, lease, licence or other document, is transferred to the Deputy Minister of National Revenue, vested in and exercisable by the same officer or transferred to an appropriate officer of the Department of National Revenue, as the case may be.

CONSEQUENTIAL AMENDMENTS

New Terminology

References to Deputy Minister

7. (1) The following provisions are amended by replacing the expressions ``Deputy Minister of National Revenue for Taxation'' and ``Deputy Minister of National Revenue for Customs and Excise'' with the expression ``Deputy Minister of National Revenue'':

    (a) subsections 26(4) and (5) and 28(1) and paragraphs 49(b) and 58(1)(c) of the Canadian International Trade Tribunal Act;

    (b) subsection 462.48(3) of the Criminal Code;

    (c) section 5 of the Cultural Property Export and Import Act;

    (d) the definition ``Deputy Minister'' in subsection 2(1) of the Customs Act;

    (e) the definition ``Deputy Minister'' in section 2 of the Customs Tariff;

    (f) the definition ``Deputy Minister'' in section 2 of the Excise Act;

    (g) paragraph (b) of the definition ``Deputy Minister'' in subsection 58.1(1) of the Excise Tax Act and the definition ``Deputy Minister'' in subsection 123(1) of that Act;

    (h) subsections 166.2(3), 170(1) and (2) and 220(1), clauses 232(5)(b)(ii)(A) and (B), paragraphs 232(6)(a) and (b), subparagraph 232(7)(a)(i), paragraph 232(7)(b) and subsection 244(13) of the Income Tax Act;

    (i) subsections 19(2), 22(2) and (3) and 29(1) of the Petroleum and Gas Revenue Tax Act;

    (j) the definition ``Deputy Minister'' in subsection 2(1) of the Special Import Measures Act; and

    (k) subsections 64(1) and 69(13) of the Unemployment Insurance Act.

Idem

(2) Subsection 28(2) of the English version of the Canadian International Trade Tribunal Act is amended by replacing the expression ``Deputy Minister of National Revenue for Customs and Excise'' with the expression ``Deputy Minister of National Revenue''.

Idem

(3) Any expression referring to the Deputy Minister of National Revenue for Taxation or the Deputy Minister of National Revenue for Customs and Excise in any provision of an Act of Parliament, other than a provision referred to in subsection (1) or (2), any instrument made under an Act of Parliament or any other document shall, unless the context otherwise requires, be read as a reference to the Deputy Minister of National Revenue.

References to Department

8. (1) The following provisions are amended by replacing the expressions ``Department of National Revenue, Taxation'' and ``Department of National Revenue for Taxation'' with the expression ``Department of National Revenue'':

    (a) subsections 25(12) and 27(4) of the Canada Pension Plan;

    (b) subsections 165(2) and 166.1(3) of the Income Tax Act; and

    (c) paragraph 50(4)(e) and subsections 59(11), 61(5) and 69(1), (5) to (11) and (18) of the Unemployment Insurance Act.

Idem

(2) Any expression referring to the Department of National Revenue, Taxation, the Department of National Revenue, Customs and Excise or the department as a whole, in any provision of an Act of Parliament, other than a provision referred to in subsection (1), any instrument made under an Act of Parliament or any other document shall, unless the context otherwise requires, be read as a reference to the Department of National Revenue.

R.S., c. E-15

Excise Tax Act

1990, c. 45, s. 12(1)

9. Subsection 335(9) of the Excise Tax Act is repealed.

R.S.C. 1952, c. 148; 1970-71-72, c. 63

Income Tax Act

1980-81-82-8 3, c. 140, s. 127(1)

10. Subsection 244(13.1) of the Income Tax Act is repealed.

R.S., c. P-36

Public Service Superannuation Act

11. Part II of Schedule I to the Public Service Superannuation Act is amended by striking out the following under the heading ``Portions of the public service of Canada declared for greater certainty to be part of the Public Service'':

Taxation Division, Department of National Revenue

    Division de l'impôt au ministère du Revenu national