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

    (n) the requirement of certification under paragraph 147.1(10)(a) of the Income Tax Act does not apply in relation to benefits provided under the pension plan before 1994 in respect of the years 1990, 1991, 1992 and 1993.

Part X.1 tax

(2) For the purposes of Part X.1 of the Income Tax Act, the cumulative excess amount of an eligible pilot in respect of registered retirement savings plans at any time before the month immediately following the month in which this Part comes into force shall be determined as if each of the following amounts were nil:

    (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 under section 147.1 of the Income Tax Act.

Regulations

Regulations

727.7 The Governor in Council, on the recommendation of the Minister of Finance, may make regulations for carrying out the purposes and provisions of this Part.

21. Forms 1 to 4 of Schedule IV to the Act are repealed.

TERMINOLOGY CHANGES

``British''

22. The Act is amended by replacing the word ``British'' with the word ``Canadian'' in the following provisions:

    (a) subsection 163(1);

    (b) subsection 177(1);

    (c) section 189;

    (d) subsection 299(1);

    (e) subsection 426(1);

    (f) subsection 450(1); and

    (g) the portion of section 637 after paragraph (b).

``pleasure yacht''

23. (1) The Act is amended by replacing the expression ``pleasure yacht'' and ``pleasure yachts'' with the expression ``pleasure craft'' in the following provisions:

    (a) the definition ``cargo ship'' in section 2;

    (b) paragraph 109(1)(a);

    (c) subsection 375(1);

    (d) the portion of subsection 405(1) before paragraph (a); and

    (e) subsections 405(2) and (3).

Other references

(2) Every reference to ``pleasure yacht'' or ``pleasure yachts'' in any order, regulation or other instrument made under the Act is to be read as a reference to ``pleasure craft'', unless the context requires otherwise.

CONSEQUENTIAL AMENDMENTS

1860, c. 123

An Act to incorporate the pilots for and below the Harbour of Quebec

24. Section 5 of An Act to incorporate the pilots for and below the Harbour of Quebec, chapter 123 of the Statutes of the Province of Canada, 1860 (23 Vict., c. 123) is repealed.

25. Subsections 6(1) and (2) of the Act are repealed.

26. Subsection 7(6) of the Act is repealed.

27. Sections 13 and 14 of the Act are repealed.

28. Section 19 of the Act is repealed.

R.S., c. C-33

Coastal Fisheries Protection Act

29. The definition ``Canadian fishing vessel'' in section 2 of the Coastal Fisheries Protection Act is replaced by the following:

``Canadian fishing vessel''
« bateau de pêche canadien »

``Canadian fishing vessel'' means a fishing vessel

      (a) that is registered or licensed under the Canada Shipping Act, or

      (b) that is not registered or licensed under the Canada Shipping Act or under the laws of another state but is owned by one or more persons each of whom is

        (i) a Canadian citizen,

        (ii) in the case of a vessel that is not required to be registered or licensed under that Act, a person resident and domiciled in Canada, or

        (iii) a corporation incorporated under the laws of Canada or a province, having its principal place of business in Canada;

1992, c. 31

Coasting Trade Act

30. The definition ``Canadian ship'' in subsection 2(1) of the Coasting Trade Act is replaced by the following:

``Canadian ship''
« navire canadien »

``Canadian ship'' means a ship

      (a) registered under Part I of the Canada Shipping Act and in respect of which all duties and taxes imposed under the Customs Tariff and the Excise Tax Act have been paid, or

      (b) built in Canada and not required or entitled to be registered under Part I of the Canada Shipping Act;

31. Paragraph 16(10)(a) of the Act is replaced by the following:

    (a) the person responsible for maintaining any register in which the ship is registered, listed or recorded;

R.S., c. C-50; 1990, c. 8, s. 21

Crown Liability and Proceedings Act

32. Subsection 6(2) of the Crown Liability and Proceedings Act is replaced by the following:

Ascertaining tonnage of ship

(2) If , for the purposes of any proceedings under this Act, it is necessary to ascertain the tonnage of a ship that has no register tonnage within the meaning of the Canada Shipping Act, the tonnage of the ship must be determined by a tonnage measurer appointed under section 35 of that Act.

R.S., c. C-53

Customs and Excise Offshore Application Act

33. The definition ``British ship'' in subsection 2(1) of the Customs and Excise Offshore Application Act is repealed.

R.S.C. 1970, c. S-9

Canada Shipping Act

34. Sections 360 and 361 of the Canada Shipping Act, being chapter S-9 of the Revised Statutes of Canada, 1970, are repealed.

COMING INTO FORCE

Coming into force

35. (1) Subject to subsection (2), this Act or any of its provisions, or any provision enacted or amended by this Act, comes into force on a day or days to be fixed by order of the Governor in Council.

Exception

(2) Sections 20 and 24 to 28 come into force on the day on which this Act is assented to.