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

Procedure for filing	(3.1) The written appeal referred to in subsection (1) shall be filed
	(a) by depositing the original of the written appeal in the Registry of the Court;
	(b) by mailing the original of the written appeal to the Registry of the Court; or
	(c) by using any other means, including electronic means, in the form and manner provided for in the rules of Court.
Filing date	(3.2) The date of filing of a written appeal in the Registry of the Court is deemed to be the day on which the written appeal is received by the Registry.
Electronic filing	(3.3) Where a written appeal is filed in accordance with paragraph (3.1)(c), the party who instituted the proceeding or that party's counsel or agent shall forthwith send the original of the written appeal to the Registry of the Court.
Powers of Court re filing fee	(3.4) The Court may, on application made by an individual in the written appeal referred to in subsection (1), waive the payment of the filing fee where the Court is satisfied that its payment would cause severe financial hardship to the individual.
Considera- tion re filing fee	(3.5) The Court shall decide whether to grant an application made under subsection (3.4) solely on the basis of the information contained in the written appeal referred to in subsection (1).
	(2) Paragraph 18.15(3)(b) and subsections 18.15(3.1) to (3.5) of the Act, as enacted by subsection (1), apply 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	293. Subsection 18.26(1) of the Act is replaced by the following:
Filing fee and costs	18.26 (1) Where an appeal referred to in section 18 is allowed, the Court
	(a) shall reimburse to the appellant the filing fee paid by the appellant under paragraph 18.15(3)(b); and
	(b) where the judgment reduces the aggregate of all amounts in issue or the amount of interest in issue, or increases the amount of loss in issue, as the case may be, by more than one-half, may award costs to the appellant in accordance with the rules of Court.
	294. Section 18.27 of the Act is amended by striking out the word ``and'' at the end of paragraph (b), by adding the word ``and'' at the end of paragraph (c) and by adding the following after paragraph (c):
	(d) varying the amount of $100 referred to in paragraph 18.15(3)(b).
1993, c. 27, s. 221(1)	295. (1) The portion of subsection 18.29(1) of the Act before paragraph (a) is replaced by the following:
Other applications	18.29 (1) The provisions of section 18.14, subsections 18.15(1) and (2), paragraph 18.15(3)(a), subsections 18.15(3.1) to (3.3) and (4), paragraph 18.18(1)(a), section 18.19, subsection 18.22(3) and sections 18.23 and 18.24 apply, with such modifications as the circumstances require, in respect of appeals arising under
1995, c. 38, s. 7	(2) Subsection 18.29(3) of the Act is replaced by the following:
Extensions of time	(3) The provisions referred to in subsection (1) also apply, with such modifications as the circumstances require, in respect of applications for extensions of time under section 166.2 or 167 of the Income Tax Act, section 304 or 305 of the Excise Tax Act, subsection 103(1) of the Employment Insurance Act, subsection 28(1) of the Canada Pension Plan or section 33.2 of the Cultural Property Export and Import Act.
	(3) Subsections (1) and (2) apply in respect of appeals instituted after the fourth month after the month in which this Act is assented to.
1990, c. 45, s. 61	296. (1) Section 18.3001 of the Act is replaced by the following:
Applica- tion - Excise Tax Act	18.3001 Subject to section 18.3002, where a person has so elected in the notice of appeal for an appeal under Part IX of the Excise Tax Act or at such later time as is provided in the rules of Court, this section and sections 18.3003 to 18.302 apply, with such modifications as the circumstances require, in respect of the appeal.
	(2) Subsection (1) is deemed to have come into force on June 10, 1993.
1990, c. 45, s. 61	297. (1) Subsection 18.3002(1) of the Act is replaced by the following:
General procedure to apply	18.3002 (1) Where the Attorney General of Canada so requests, the Court shall order that sections 17.1, 17.2 and 17.4 to 17.8 apply in respect of an appeal in respect of which sections 18.3003 and 18.3007 to 18.302 would otherwise apply.
	(2) Subsection (1) is deemed to have come into force on June 10, 1993.
1990, c. 45, s. 61	298. Subsection 18.3009(1) of the Act is replaced by the following:
Filing fee and costs	18.3009 (1) Where an appeal referred to in section 18.3001 is allowed, the Court
	(a) shall reimburse to the person who brought the appeal the filing fee paid under paragraph 18.15(3)(b) by that person; and
	(b) where the judgment reduces the amount of tax, net tax, rebate, interest and penalties in issue in the appeal by more than one-half, may award costs, in accordance with the rules of Court, to the person who brought the appeal where
	(i) the amount in dispute was equal to or less than $7,000, and
	(ii) the aggregate of supplies for the prior fiscal year of that person was equal to or less than $1,000,000.
	PART XV
R.S., c. T-3; R.S., c. 53 (1st Supp.); 1992, c. 1; 1993, cc. 24, 27, 34; 1995, cc. 1, 17; 1996, c. 23	TAX REBATE DISCOUNTING ACT
1995, c. 1, par. 62(1)(t)	*299. (1) The definition ``Minister'' in subsection 2(1) of the Tax Rebate Discounting Act* is replaced by the following:**
``Minister'' « ministre »	``Minister'' means the Minister of National Revenue;
R.S., c. 53 (1st Supp.), s. 1(1)	(2) The definition ``prescribed'' in subsection 2(1) of the English version of the Act is replaced by the following:
``prescribed'' Version anglaise seulement	``prescribed'' means
	(a) in the case of a form, the information to be given on a form or the manner of filing a form, authorized by the Minister, and
	(b) in any other case, prescribed by regulation;
R.S., c. 53 (1st Supp.), s. 2	300. Subparagraph 4(1)(b)(i) of the Act is replaced by the following:
	(i) a statement in prescribed form describing the discounting transaction, and
R.S., c. 53 (1st Supp.), s. 2	301. Paragraph 5(b) of the French version of the Act is replaced by the following:
	b) un avis du montant du remboursement d'impôt réel qu'il a reçu et auquel le client aurait par ailleurs eu droit; l'avis doit être présenté en la forme autorisée par le ministre et contenir les renseignements qu'il requiert.
	PART XVI
R.S., c. U-1; R.S., cc. 26, 27 (1st Supp.), cc. 5, 43 (2nd Supp.), cc. 14, 36, 38 (3rd Supp.), cc. 1, 4, 46, 51, 53 (4th Supp.); 1990, cc. 8, 40; 1991, cc. 49, 51; 1992, cc. 1, 27; 1993, cc. 1, 13, 24, 27, 34; 1994, cc. 13, 18, 21; 1995, cc. 7, 33; 1996, cc. 11, 18, 23	UNEMPLOYMENT INSURANCE ACT
1994, c. 21, s. 130	*302. (1) Subsection 57(2) of the Unemployment 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	(3) 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 is not paid to 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 that is 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''	(3.1) For the purposes of subsections (2) and (3), a security interest does not include a prescribed security interest.
	(2) Subsection (1) is deemed to have come into force on June 15, 1994.
	PART XVII
1995, c. 17, Sch. II	WESTERN GRAIN TRANSITION PAYMENTS ACT
	*303. (1) Paragraphs 4(4)(b) and (c) of the Western Grain Transition Payments Act* are replaced by the following:**
	(b) a transition payment received in respect of farmland that was, immediately before its disposition by the applicant, capital property of the applicant shall, where the farmland is disposed of before the payment is received, be considered to be an amount required by subsection 53(2) of that Act to be deducted in computing the adjusted cost base of the farmland to the applicant immediately before the disposition;
	(c) a transition payment to which neither paragraph (a) nor (b) applies, received by the applicant, shall be considered to be assistance received in the course of earning income from a business or property in respect of the cost of the property or in respect of an outlay or an expense; and
	(d) where, pursuant to an equitable arrangement referred to in paragraph 6(c), a portion of a transition payment received by an applicant is paid to a person or partnership that is leasing farmland from the applicant, that portion paid to the person or partnership is required to be included in computing the income of the person or partnership from a business for the taxation year of the person or partnership in which it is received and the amount so paid is deemed not to be a transition payment received by the applicant for the purposes of paragraphs (a) to (c).
	(2) Subsection (1) applies in respect of payments made after June 22, 1995.
	PART XVIII
1988, c. 55	AN ACT TO AMEND THE INCOME TAX ACT, THE CANADA PENSION PLAN, THE UNEMPLOYMENT INSURANCE ACT, 1971, THE FEDERAL-PROVINCIAL FISCAL ARRANGEMENTS AND FEDERAL POST-SECONDARY EDUCATION AND HEALTH CONTRIBUTIONS ACT, 1977 AND CERTAIN RELATED ACTS
	304. (1) Subsection 102(1) of An Act to amend the Income Tax Act, the Canada Pension Plan, the Unemployment Insurance Act, 1971, the Federal-Provincial Fiscal Arrangements and Federal Post-Secondary Education and Health Contributions Act, 1977 and certain related Acts, being chapter 55 of the Statutes of Canada, 1988, is repealed.
	(2) Subsection 102(5) of the Act is repealed.
	(3) Subsections (1) and (2) are deemed to have come into force on September 13, 1988.
	PART XIX
1995, c. 21	AN ACT TO AMEND THE INCOME TAX ACT, THE INCOME TAX APPLICATION RULES AND RELATED ACTS
	305. (1) Subsection 46(8) of An Act to amend the Income Tax Act, the Income Tax Application Rules and related Acts, being chapter 21 of the Statutes of Canada, 1995, is replaced by the following:
	(8) Subsections (1) to (6) apply to taxation years of foreign affiliates of taxpayers that begin after 1994 except that, where there has been a change in the taxation year of a foreign affiliate of a taxpayer in 1994 and after February 22, 1994, subsections (1) to (6) apply to taxation years of the foreign affiliate that end after 1994, unless
	(a) the foreign affiliate had requested the change in writing before February 22, 1994 from the income taxation authority of the country in which the foreign affiliate was resident and subject to income taxation; or
	(b) the foreign affiliate's first taxation year that began after 1994 began at a time in 1995 that is earlier than the time at which that taxation year would have begun if the change had not occurred.
	(9) Subsection (7) applies to rights acquired and shares acquired or disposed of in taxation years of foreign affiliates of taxpayers that begin after 1994 except that, where there has been a change in the taxation year of a foreign affiliate of a taxpayer in 1994 and after February 22, 1994, subsection (7) applies to rights acquired and shares acquired or disposed of in taxation years of the foreign affiliate that end after 1994, unless
	(a) the foreign affiliate had requested the change in writing before February 22, 1994 from the income taxation authority of the country in which the foreign affiliate was resident and subject to income taxation; or
	(b) the foreign affiliate's first taxation year that began after 1994 began at a time in 1995 that is earlier than the time at which that taxation year would have begun if the change had not occurred.
	(2) Subsection (1) is deemed to have come into force on June 22, 1995.