R.S., c. 5 (2nd Supp.), s. 2

254. (1) Subsection 25(7) of the Act is amended by adding the word ``and'' at the end of paragraph (a) and by repealing paragraphs (c) and (d).

R.S., c. 5 (2nd Supp), s. 2

(2) Subsection 25(10) of the Act is replaced by the following:

Powers on review

(10) On hearing an application under subsection (9), a judge may cancel the authorization previously granted if the judge is not then satisfied that the conditions in paragraphs (7)(a) and (b) have been met and the judge may confirm or vary the authorization if satisfied that those conditions have been met.

R.S., c. 5 (2nd Supp.), s. 2; 1994, c. 13, par. 8(1)(a)

(3) Subsection 25(12) of the Act is replaced by the following:

Copies as evidence

(12) Where any document is inspected, audited , examined or provided under this section, the person by whom it is inspected, audited or examined or to whom it is provided or any officer of the Department of National Revenue may make, or cause to be made, one or more copies thereof and, in the case of an electronic document, make or cause to be made a print-out of the electronic document, and any document purporting to be certified by the Minister or an authorized person to be a copy of the document, or to be a print-out of an electronic document, made pursuant to this subsection is evidence of the nature and content of the original document and has the same probative force as the original document would have if it were proven in the ordinary way.

(4) Subsection (3) applies to copies and print-outs made after this Act is assented to.

R.S., c. 51 (4th Supp.), s. 9

255. (1) Subsection 28(1) of the Act is replaced by the following:

Appeal to Tax Court of Canada

28. (1) A person affected by a decision on an appeal to the Minister under section 27 or 27.1, or the person's representative, may, within 90 days after the decision is communicated to the person, or within any longer time that the Tax Court of Canada on application made to it within 90 days after the expiration of those 90 days allows, appeal from the decision to that Court in accordance with the Tax Court of Canada Act and the applicable rules of court made thereunder.

(2) Section 28 of the Act is amended by adding the following after subsection (1.1):

Extension of time to appeal

(1.2) Section 167, except paragraph 167(5)(a), of the Income Tax Act applies, with such modifications as the circumstances require, in respect of applications made under subsection (1).

(3) Subsection (1) applies to appeals instituted after the fourth month after the month in which this Act is assented to.

256. Subsection 40(2) of the Act is repealed.

PART V

1992, c. 48, Sch.; 1995, c. 33; 1996, c. 11

CHILDREN'S SPECIAL ALLOWANCES ACT

1996, c. 11, par. 95(d)

257. (1) The definition ``Minister'' in section 2 of the Children's Special Allowances Act is replaced by the following:

``Minister''
« ministre »

``Minister'' means the Minister of National Revenue ;

(2) Subsection (1) applies after August 27, 1995.

1996, c. 11, paras. 97(1)(c) and (2)(a) and 101(b)

258. (1) Subsection 10(2) of the Act is replaced by the following:

Release of information

(2) Any information obtained by or on behalf of the Minister in the course of the administration or enforcement of this Act or the regulations or the carrying out of an agreement entered into under section 11 may be communicated to any person where it can reasonably be regarded as necessary for the purposes of the administration or enforcement of this Act or the Income Tax Act.

(2) Subsection (1) applies after August 27, 1995.

1996, c. 11, par. 97(1)(c)

259. (1) Section 11 of the Act is replaced by the following:

Agreements with provinces for exchange of information

11. The Minister may enter into an agreement with the government of any province for the purpose of obtaining information in connection with the administration or enforcement of this Act or the regulations and of furnishing to that government, under prescribed conditions, any information obtained by or on behalf of the Minister in the course of the administration or enforcement of this Act or the regulations, if the Minister is satisfied that the information to be furnished to that government under the agreement is to be used for the purpose of the administration of a social program, income assistance program or health insurance program in the province.

(2) Subsection (1) applies after August 27, 1995.

PART VI

R.S., c. C-36; R.S., c. 27 (2nd Supp.); 1990, c. 17; 1992, c. 27; 1993, cc. 28, 34; 1996, c. 6; 1997, c. 12

COMPANIES' CREDITORS ARRANGEMENT ACT

1997, c. 12, s. 125

260. (1) Subsection 18.3(2) of the Companies' Creditors Arrangement Act is replaced by the following:

Exceptions

(2) Subsection (1) does not apply in respect of amounts deemed to be held in trust under subsection 227(4) or (4.1) of the Income Tax Act, subsection 23(3) or (4) of the Canada Pension Plan or subsection 86(2) or (2.1) of the Employment Insurance Act (each of which is in this subsection referred to as a ``federal provision'') nor in respect of amounts deemed to be held in trust under any law of a province that creates a deemed trust the sole purpose of which is to ensure remittance to Her Majesty in right of the province of amounts deducted or withheld under a law of the province where

    (a) that law of the province imposes a tax similar in nature to the tax imposed under the Income Tax Act and the amounts deducted or withheld under that law of the province are of the same nature as the amounts referred to in subsection 227(4) or (4.1) of the Income Tax Act, or

    (b) the province is a ``province providing a comprehensive pension plan'' as defined in subsection 3(1) of the Canada Pension Plan, that law of the province establishes a ``provincial pension plan'' as defined in that subsection and the amounts deducted or withheld under that law of the province are of the same nature as amounts referred to in subsection 23(3) or (4) of the Canada Pension Plan,

and for the purpose of this subsection, any provision of a law of a province that creates a deemed trust is, notwithstanding any Act of Canada or of a province or any other law, deemed to have the same effect and scope against any creditor, however secured, as the corresponding federal provision.

(2) Subsection (1) is deemed to have come into force on September 30, 1997.

PART VII

R.S., c. C-51; R.S., c. 1 (2nd Supp.); 1991, c. 49; 1994, c. 13; 1995, cc. 5, 11, 29, 38

CULTURAL PROPERTY EXPORT AND IMPORT ACT

261. Paragraph 39(a) of the Cultural Property Export and Import Act is replaced by the following:

    (a) prescribing the information, documentation and undertakings to be furnished by applicants for permits and certificates under this Act, the procedures to be followed in applying for and in issuing those permits and certificates , the terms and conditions applicable to them and the duration of the permits;

PART VIII

R.S., c. 1 (2nd Supp.); R.S., c. 7 (2nd Supp.), cc. 26, 41 (3rd Supp.), cc. 1, 47 (4th Supp.); 1988, c. 65; 1990, cc. 8, 16, 17, 36, 45; 1992, cc. 1, 28, 31, 51; 1993, cc. 25, 27, 28, 44; 1994, cc. 13, 37, 47; 1995, cc. 15, 39, 41; 1996, cc. 16, 31, 33; 1997, cc. 14, 18

CUSTOMS ACT

262. (1) Section 2 of the Customs Act is amended by adding the following after subsection (3):

Delegation

(4) The Minister may authorize an officer or a class of officers to exercise powers or perform duties of the Minister, including any judicial or quasi-judicial powers or duties of the Minister, under this Act.

(2) Any power or duty of the Minister of National Revenue delegated to an officer or a class of officers by an order made under section 134 of the Act, or by a regulation made under paragraph 164(1)(a) of the Act, before the day on which this Act is assented to continues to be delegated to that officer or that class of officers until an authorization by the Minister made under subsection 2(4) of the Act, as enacted by subsection (1), changes the delegation of that power or duty.

263. Section 134 of the Act is repealed.

264. Paragraph 164(1)(a) of the Act is repealed.

PART IX

R.S., c. 41 (3rd Supp.); R.S., cc. 9, 18, 47 (4th Supp.); 1988, c. 65; 1989, c. 18; 1990, c. 45; 1991, c. 40; 1992, cc. 1, 28; 1993, cc. 25, 39, 44, 46; 1994, cc. 3, 13, 47; 1995, cc. 5, 39, 41; 1996, cc. 31, 33; 1997, cc. 14, 26

CUSTOMS TARIFF

265. (1) Schedule II to the Customs Tariff, chapter 41 of the 3rd Supplement to the Revised Statutes of Canada 1985, is amended by adding the following after code 2530:

Most General
Favoured- Prefer-
Nation ential
Code Provision Tariff Tariff

2531 Goods specifically
designed to assist
persons with
disabilities in
alleviating the
effects of those
disabilities, and
articles and
materials for use
in such goods..... Free Free

(2) Subsection (1) is deemed to have come into force on February 18, 1997 and applies to all goods imported on or after that day and to all goods imported but not released under section 32 or 33 of the Customs Act before that day but, if Bill C-11, introduced in the first session of the thirty-sixth Parliament and entitled An Act respecting the imposition of duties of customs and other charges, to give effect to the International Convention on the Harmonized Commodity Description and Coding System, to provide relief against the imposition of certain duties of customs or other charges, to provide for other related matters and to amend or repeal certain Acts in consequence thereof, is assented to, then subsection (1) does not apply to goods imported on or after the day on which Bill C-11 comes into force or to goods imported but not released under section 32 or 33 of the Customs Act before the day on which Bill C-11 comes into force.

PART X

1996, c. 23; 1997, c. 26

EMPLOYMENT INSURANCE ACT

266. (1) Subsection 86(2) of the Employment Insurance Act is replaced by the following:

Amounts deducted and not remitted

(2) Where an employer has deducted an amount from the remuneration of an insured person as or on account of any employee's premium required to be paid by the insured person but has not remitted the amount to the Receiver General, the employer is deemed, notwithstanding any security interest (as defined in subsection 224(1.3) of the Income Tax Act) in the amount so deducted , to hold the amount separate and apart from the property of the employer and from property held by any secured creditor (as defined in subsection 224(1.3) of the Income Tax Act) of that employer that but for the security interest would be property of the employer , in trust for Her Majesty and for payment to Her Majesty in the manner and at the time provided under this Act.

Extension of trust

(2.1) Notwithstanding the Bankruptcy and Insolvency Act (except sections 81.1 and 81.2 of that Act), any other enactment of Canada, any enactment of a province or any other law, where at any time an amount deemed by subsection (2) to be held by an employer in trust for Her Majesty in the manner and at the time provided under this Act, property of the employer and property held by any secured creditor (as defined in subsection 224(1.3) of the Income Tax Act) of that employer that but for a security interest (as defined in subsection 224(1.3) of the Income Tax Act) would be property of the employer, equal in value to the amount so deemed to be held in trust is deemed

    (a) to be held, from the time the amount was deducted by the employer, separate and apart from the property of the employer, in trust for Her Majesty whether or not the property is subject to such a security interest, and

    (b) to form no part of the estate or property of the employer from the time the amount was so deducted, whether or not the property has in fact been kept separate and apart from the estate or property of the employer and whether or not the property is subject to such a security interest

and is property beneficially owned by Her Majesty notwithstanding any security interest in such property or in the proceeds thereof, and the proceeds of such property shall be paid to the Receiver General in priority to all such security interests.

Meaning of security interest

(2.2) For the purposes of subsections (2) and (2.1), a security interest does not include a prescribed security interest.

(2) Subsection (1) applies after June 29, 1996.

267. Section 87 of the Act is amended by adding the following after subsection (3):

Electronic records

(3.1) Every employer required by this section to keep records who does so electronically shall retain them in an electronically readable format for the retention period referred to in subsection (3).

Exemption

(3.2) The Minister may, on such terms and conditions as are acceptable to the Minister, exempt an employer or a class of employers from the requirement in subsection (3.1).

268. (1) Subsection 103(1) of the Act is replaced by the following:

Appeal to the Tax Court of Canada

103. (1) The Commission or a person affected by a decision on an appeal to the Minister under section 91 or 92 may appeal from the decision to the Tax Court of Canada in accordance with the Tax Court of Canada Act and the applicable rules of court made thereunder within 90 days after the decision is communicated to the Commission or the person, or within such longer time as the Court allows on application made to it within 90 days after the expiration of those 90 days.

Extension of time to appeal

(1.1) Section 167, except paragraph 167(5)(a), of the Income Tax Act applies, with such modifications as the circumstances require, in respect of applications made under subsection (1).

(2) Subsection 103(3) of the Act is amended by striking out the word ``and'' at the end of paragraph (b) and by replacing paragraph (c) with the following:

    (c) shall notify in writing the parties to the appeal of its decision; and

    (d) give reasons for its decision but, except where the Court deems it advisable in a particular case to give reasons in writing, the reasons given by it need not be in writing.

(3) Subsection (1) applies in respect of appeals instituted after the fourth month after the month in which this Act is assented to.

269. (1) Section 108 of the Act is amended by adding the following after subsection (1):

Delegation

(1.1) The Minister may authorize an officer or a class of officers to exercise powers or perform duties of the Minister under this Part.

(2) Any power or duty of the Minister of National Revenue delegated to an officer or a class of officers by a regulation made under subsection 75(2) of the Unemployment Insurance Act before June 30, 1996 continues to be delegated to that officer or that class of officers until an authorization by the Minister made under subsection 108(1.1) of the Employment Insurance Act, as enacted by subsection (1), changes the delegation of that power or duty.

270. Subsection 112(2) of the Act is replaced by the following:

Judges acting as umpires

(2) Subject to subsection (4), a judge or former judge of a superior court or a judge or former judge appointed under an Act of Parliament or the legislature of a province may, at the request of the chief umpire made with the approval of the Governor in Council, act as an umpire and, while so acting, the judge or former judge has all the powers of an umpire.

271. (1) Subsection 126(16) of the Act is amended by adding the word ``and'' at the end of paragraph (a) and by repealing paragraphs (c) and (d).

(2) Subsection 126(19) of the Act is replaced by the following:

Powers on review

(19) On hearing the application, the judge may cancel the authorization previously granted if the judge is not then satisfied that the conditions in paragraphs (16)(a) and (b) have been met and the judge may confirm or vary the authorization if satisfied that those conditions have been met.

272. (1) Subsection 145(7) of the Act is replaced by the following:

Time for repayment

(7) A repayment must be made

    (a) in the case of a claimant who dies after October in the year and before May in the next year, within six months after the day of death; and