BILL C-28 - As passed by the House of Commons

R.S., c. E-15; R.S., c. 15 (1st Supp.), cc. 1, 7, 42 (2nd Supp.), cc. 18, 28, 41, 42 (3rd Supp.), cc. 12, 47 (4th Supp.); 1988, c. 65; 1989, c. 22; 1990, c. 45; 1991, c. 42; 1992, cc. 1, 27, 28, 29; 1993, cc. 25, 27, 28, 38; 1994, cc. 9, 13, 21, 29, 41; 1995, cc. 5, 36, 41, 46; 1996, cc. 10, 20, 21, 23, 31; 1997, cc. 10, 26	EXCISE TAX ACT
	*275. Subsection 2(1) of the Excise Tax Act* is amended by adding the following in alphabetical order:**
``document'' « docu- ment »	``document'' includes money, a security and a record;
``record'' « registre »	``record'' includes an account, an agreement, a book, a chart or table, a diagram, a form, an image, an invoice, a letter, a map, a memorandum, a plan, a return, a statement, a telegram, a voucher, and any other thing containing information, whether in writing or in any other form;
R.S., c. 12 (4th Supp.), s. 6(1)	276. Subsection 20.2(2) of the Act is replaced by the following:
Records and books of account	(2) Each licensed air carrier that is required to make a return of the amounts described in paragraph 20(1)(b) shall keep records and books of account in such form and containing such information as will enable the amount of tax or other sums that have been paid to or collected by the carrier or the carrier's agent to be determined and, for the purposes of this subsection, subsections 98(2.01), (2.1) and (3) and 100(2) apply, with such modifications as the circumstances require, as if the records and books of account were required to be kept by the carrier pursuant to subsection 98(1).
	277. (1) The Act is amended by adding the following after section 38:
Exception - first split-run edition	38.1 Section 36 does not impose a tax on an edition of an issue of a periodical that is the first split-run edition of the periodical if the responsible person in respect of the edition is
	(a) the distributor of the periodical;
	(b) the person who printed the edition or part of it; or
	(c) the wholesaler of the periodical.
	(2) Subsection (1) is deemed to have come into force on March 7, 1996.
	278. Section 98 of the Act is amended by adding the following after subsection (2):
Electronic records	(2.01) Every person required by this section to keep records who does so electronically shall retain them in an electronically readable format for the retention period set out in subsection (2).
Exemption	(2.02) The Minister may, on such terms and conditions as are acceptable to the Minister, exempt a person or a class of persons from the requirement in subsection (2.01).
R.S., c. 7 (2nd Supp.), s. 47(1)	279. (1) Subsection 100(1.1) of the Act is replaced by the following:
Copies	(1.1) Where any record or other document is inspected or provided under sections 98 and 99, the person by whom it is inspected, or to whom it is provided or any officer of the Department 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 under this section 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.
	(2) Subsection (1) applies to copies and print-outs made after this Act is assented to.
R.S., c. 7 (2nd Supp.), s. 50(1)	280. Subsection 105(5) of the Act is replaced by the following:
Proof of documents	(5) An affidavit of an officer of the Department, sworn before a commissioner or other person authorized to take affidavits, setting out
	(a) that the officer has charge of the appropriate records, and
	(b) that a document annexed to the affidavit is a document or true copy of a document, or a print-out of an electronic document, made by or on behalf of the Minister or a person exercising the powers of the Minister or by or on behalf of a person,
	is evidence of the nature and contents of the document.
1990, c. 45, s. 12(1)	281. The definition ``record'' in subsection 123(1) of the Act is replaced by the following:
``record'' « registre »	``record'' includes an account, an agreement, a book, a chart or table, a diagram, a form, an image, an invoice, a letter, a map, a memorandum, a plan, a return, a statement, a telegram, a voucher, and any other thing containing information, whether in writing or in any other form;
	282. Section 286 of the Act is amended by adding the following after subsection (3):
Electronic records	(3.1) Every person required by this section to keep records who does so electronically shall retain them in an electronically readable format for the retention period set out in subsection (3).
Exemptions	(3.2) The Minister may, on such terms and conditions as are acceptable to the Minister, exempt a person or a class of persons from the requirement in subsection (3.1).
1990, c. 45, s. 12(1)	283. (1) Subsection 291(1) of the Act is replaced by the following:
Copies	291. (1) Where any document is seized, inspected, examined or provided under any of sections 276 and 288 to 290, the person by whom it is seized, inspected or examined or to whom it is provided or any officer of the Department 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 under this section 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.
	(2) Subsection (1) applies to copies and print-outs made after this Act is assented to.
1993, c. 27, s. 128(3); 1996, c. 23, par. 187(b)	284. (1) Paragraph 295(4)(b) of the Act is replaced by the following:
	(b) any legal proceedings relating to the administration or enforcement of this Act, the Canada Pension Plan, the Employment Insurance Act, the Unemployment Insurance Act or any other Act of Parliament or law of a province that provides for the imposition of a tax or duty.
1997, c. 10, s. 236	(2) Subparagraph 295(5)(d)(ii) of the Act is replaced by the following:
	(ii) to an official solely for the purpose of the initial implementation of a fiscal policy or for the purposes of the administration or enforcement of the Canada Pension Plan, the Employment Insurance Act, the Unemployment Insurance Act or an Act of Parliament that provides for the imposition or collection of a tax or duty or that provides that displays or indications of the price or consideration for property or services include tax under this Act,
	(3) Subsections (1) and (2) shall be deemed to have come into force on June 30, 1996.
1990, c. 45, s. 12(1)	285. Subsection 335(5) of the Act is replaced by the following:
Proof of documents	(5) An affidavit of an officer of the Department, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and that a document annexed to the affidavit is a document or true copy of a document, or a print-out of an electronic document, made by or on behalf of the Minister or a person exercising the powers of the Minister or by or on behalf of a person, is evidence of the nature and contents of the document.
	PART XI.1
R.S., c. F-8; R.S., cc. 22, 39, 44 (1st Supp.), cc. 7, 15, 26, 28 (2nd Supp.), cc. 9, 11, 31 (3rd Supp.), cc. 7, 33, 35, 46 (4th Supp.); 1990, c. 39; 1991, cc. 9, 10, 38, 51; 1992, cc. 1, 10; 1993, cc. 28, 34; 1994, c. 2; 1995, cc. 17, 24, 28, 29; 1996, cc. 8, 11, 18; 1997, c. 10	FEDERAL-PROVINCIAL FISCAL ARRANGEMENTS ACT
1996, c. 18, s. 49	*285.1 (1) Subsection 15(3) of the Federal-Provincial Fiscal Arrangements Act* is replaced by the following:**
Floor for cash portion of total entitlement	(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.
	(2) Subsection (1) applies to the 1997-98 and subsequent fiscal years.
	PART XII
R.S., c. I-4; R.S., c. 48 (1st Supp.); 1991, c. 49; 1993, c. 24	INCOME TAX CONVENTIONS INTERPRETATION ACT
1993, c. 24, s. 147(1)	*286. (1) Paragraph (c) of the definition ``periodic pension payment'' in section 5 of the Income Tax Conventions Interpretation Act* is replaced by the following:**
	(c) a payment at any time in a calendar year under a registered retirement income fund, where the total of all payments (other than the specified portion of each such payment) made under the fund at or before that time and in the year exceeds the total of
	(i) the amount that would be the greater of
	(A) twice the amount that, if the value of C in the definition ``minimum amount'' in subsection 146.3(1) of the Income Tax Act were nil, would be the minimum amount under the fund for the year, and
	(B) 10% of the fair market value of the property (other than annuity contracts that, at the beginning of the year, are not described in paragraph (b.1) of the definition ``qualified investment'' in subsection 146.3(1) of the Income Tax Act) held in connection with the fund at the beginning of the year
	if all property transferred in the year and before that time to the carrier of the fund as consideration for the carrier's undertaking to make payments under the fund had been so transferred immediately before the beginning of the year and if the definition ``minimum amount'' in subsection 146.3(1) of the Income Tax Act applied with respect to all registered retirement income funds, and
	(ii) the total of all amounts each of which is an annual or more frequent periodic payment under an annuity contract that is a qualified investment, as defined in subsection 146.3(1) of the Income Tax Act, (other than an annuity contract the fair market value of which is taken into account under clause (i)(B)) held by a trust governed by the fund that was paid into the trust in the year and before that time, or
	(2) Subsection (1) applies to amounts paid after 1997.
	287. (1) Section 5.1 of the Act is renumbered as subsection 5.1(1) and is amended by adding the following:
Definition of ``specified portion''	(2) For the purpose of the definition ``periodic pension payment'' in section 5, the ``specified portion'' of a payment means the total of
	(a) the portion of the payment that is not required by section 146.3 of the Income Tax Act to be included in computing the income of any person and that is not included under paragraph 212(1)(q) of that Act in respect of any person; and
	(b) the portion of the payment in respect of which a deduction is available under paragraph 60(l) of the Income Tax Act in computing the income of any person.
	(2) Subsection (1) applies to amounts paid after 1997.
	PART XIII
R.S., c. O-9; R.S., c. 34 (1st Supp.), cc. 1, 51 (4th Supp.); 1990, c. 39; 1991, c. 44; 1992, cc. 24, 48; 1995, c. 33; 1996, cc. 11, 18, 21, 23	OLD AGE SECURITY ACT
1992, c. 48, s. 29(1); 1996, c. 11, par. 97(1)(f)	*288. Paragraph 33(2)(c) of the Old Age Security Act* is replaced by the following:**
	(c) the Department of Human Resources Development solely for the purposes of administering the Canada Pension Plan or the Family Allowances Act; and
	PART XIV
R.S., c. T-2; R.S., c. 48 (1st Supp.), c. 16 (3rd Supp.), cc. 1, 51 (4th Supp.); 1990, c. 45; 1991, c. 49; 1992, c. 24; 1993, c. 27; 1994, c. 26, 1995, cc. 18, 38; 1996, cc. 22, 23	TAX COURT OF CANADA ACT
	*289. Subsection 9(1) of the Tax Court of Canada Act* is replaced by the following:**
Deputy judges of the Court	9. (1) Subject to subsection (3), any former judge of the Court, any judge or former judge of a superior, county or district court in Canada or any judge or former judge of any other court who was appointed pursuant to an Act of the legislature of a province may, at the request of the Chief Judge made with the approval of the Governor in Council, act as a judge of the Court and, while so acting, has all the powers of a judge of the Court and shall be referred to as a deputy judge of the Court.
1995, c. 38, s. 6(2)	290. Subsection 12(4) of the Act is replaced by the following:
Extensions of time	(4) The Court has exclusive original jurisdiction to hear and determine applications for extensions of time under section 166.2 or 167 of the Income Tax Act, subsection 103((1) of the Employment Insurance Act, section 304 or 305 of the Excise Tax Act, subsection 28(1) of the Canada Pension Plan or section 33.2 of the Cultural Property Export and Import Act.
R.S., c. 51 (4th Supp.), s. 5	*291. (1) Subsections 17.2(1) to (3) of the Tax Court of Canada Act* are replaced by the following:**
How proceeding instituted	17.2 (1) Unless the Act under which the proceeding arises provides otherwise, a proceeding in respect of which this section applies shall be instituted by filing an originating document in the form set out in the rules of Court and by paying the filing fee in accordance with those rules.
Procedure for filing	(2) The originating document shall be filed
	(a) by depositing the original and two copies of the document in the Registry of the Court;
	(b) by forwarding by mail the original and two copies of the document to the Registry of the Court; or
	(c) by any other means, including electronic means, in the form and manner provided for in the rules of Court.
Filing date	(2.1) The date of filing of an originating document in the Registry of the Court is deemed to be the day on which the document is received by the Registry.
Electronic filing	(2.2) Where an originating document is filed in accordance with paragraph (2)(c), the party who instituted the proceeding or that party's counsel shall forthwith send the original and two copies of the document to the Registry of the Court.
Service of originating document	(3) Where the original and two copies of the originating document have been received by the Registry of the Court and the filing fee has been paid as required by this section, an officer of the Registry of the Court shall, after verifying the accuracy of the copies, forthwith, on behalf of the party who instituted the proceeding, serve the originating document on Her Majesty in right of Canada by transmitting the copies to the office of the Deputy Attorney General of Canada.
	(2) Subsection (1) applies to appeals instituted after the fourth month after the month in which this Act is assented to.
R.S., c. 51 (4th Supp.), s. 5	292. (1) Subsection 18.15(3) of the Act is replaced by the following:
How appeal instituted	(3) An appeal referred to in section 18 shall be instituted by
	(a) filing the original of the written appeal referred to in subsection (1); and
	(b) paying $100 as a filing fee.