R.S., c. E-6

Energy Administration Act

1994, c. 41, s. 21

137. Subsection 60(2) of the Energy Administration Act is replaced by the following:

Recovery of charges and penalties

(2) All charges and penalties payable under this Part may be recovered in the same manner as any amount payable under the Excise Tax Act and for that purpose sections 82 to 93 of that Act apply, with any modifications that the circumstances require, and any reference in those sections to the Minister of National Revenue shall be construed as a reference to the Minister of Natural Resources.

1994, c. 41, s. 22

138. Section 63 of the Act is replaced by the following:

Appeal

63. If any difference arises or any doubt exists as to whether a charge is payable or as to the amount of a charge that is payable on any petroleum or petroleum product, the Canadian International Trade Tribunal established by the Canadian International Trade Tribunal Act may declare what amount of charge is payable on it , if any, and for that purpose sections 104 and 105 of the Excise Tax Act apply, with any modifications that the circumstances require, and any reference in those sections to the Commissioner of Customs and Revenue shall be construed as a reference to the Deputy Minister of Natural Resources.

R.S., c. E-14

Excise Act

1994, c. 13, par. 7(1)(f)

139. (1) The definitions ``Department'' and ``Deputy Minister'' in section 2 of the Excise Act are repealed.

(2) The definition ``departmental regulations'' in section 2 of the English version of the Act is repealed.

(3) The definition ``holiday'' in section 2 of the Act is replaced by the following:

``holiday''
« jour férié »

``holiday'', in relation to any area in Canada, means a day that is a holiday for employees employed in that area

      (a) by the Canada Customs and Revenue Agency and who are entitled to additional compensation for work performed on that day, or

      (b) in the Public Service and to whom regulations made pursuant to the Financial Administration Act respecting terms and conditions of employment apply;

(4) The definition ``superior officer'' in section 2 of the Act is replaced by the following:

``superior officer''
« fonction-
naire supérieur »

``superior officer'' means the Commissioner and any officer or member of a class of officers designated by the Minister;

(5) Section 2 of the Act is amended by adding the following in alphabetical order:

``Commission er''
« commissai-
re »

``Commissioner'' means the Commissioner of Customs and Revenue, appointed under section 25 of the Canada Customs and Revenue Agency Act;

(6) Section 2 of the English version of the Act is amended by adding the following in alphabetical order:

``minister-
ial regulations''
« règlements ministé-
riels »

``ministerial regulations'' means all regulations made by the Minister under this Act;

140. Subsection 8(2) of the Act is replaced by the following:

Commissioner may act

(2) The Minister may authorize the Commissioner to exercise on the Minister's behalf any of the powers conferred on the Minister by this Act.

141. Section 13 of the English version of the Act is replaced by the following:

Application for licence

13. Every person who requires a licence under this Act shall make application therefor in writing over the person's signature to the collector, or any other officer designated by the Minister, within whose district or excise division the business for which the licence is required is to be carried on, and every application shall be made in the form prescribed by the Minister.

142. Section 126 of the English version of the Act is replaced by the following:

Penalties belong to C.R.F.

126. All sums of money paid or recovered for any penalty or forfeiture under this Act, or any part thereof belonging to Her Majesty, shall be paid to the collector at the port within the jurisdiction of which the offence is committed or to the Commissioner of the Royal Canadian Mounted Police, or any officer commanding a Division of the Royal Canadian Mounted Police, for deposit in either case to the credit of the Receiver General, and shall form part of the Consolidated Revenue Fund.

143. (1) Subsection 246(2) of the English version of the Act is replaced by the following:

Specially denatured alcohol

(2) Specially denatured alcohol shall only be sold or delivered under a ministerial permit to dealers and manufacturers to be used in the arts and industries in cases where denatured alcohol would be unsuitable, and shall only be imported, manufactured, transported or sold under the conditions that the Minister may by regulations prescribe.

References to ``department-
al permit'' in documents

(2) The words ``departmental permit'' in the English version of any document or instrument made under the Act must, unless the context otherwise requires, be read as a reference to the words ``ministerial permit''.

Replacing ``department-
al regulations'' with ``minister-
ial regulations''

144. (1) The English version of the Act is amended by replacing the words ``departmental regulation'' and ``departmental regulations'' with the words ``ministerial regulation'' and ``ministerial regulations'', respectively, wherever they occur in the following provisions:

    (a) the definitions ``regulations'' and ``subject to excise'' in section 2;

    (b) the definition ``bonded manufacturer'' in section 5;

    (c) the definitions ``cigar stamp'', ``tobacco marking'', ``tobacco packer'' and ``tobacco stamp'' in section 6;

    (d) subsection 14(1);

    (e) subsection 17(1);

    (f) subsection 20(1);

    (g) subsections 29(1) and (2);

    (h) paragraphs 31(a) and (b);

    (i) subsection 32(2);

    (j) subsection 35(2);

    (k) subsection 44(1);

    (l) subsection 47(3);

    (m) section 52;

    (n) subsections 58(1), (2) and (3);

    (o) section 59;

    (p) section 93;

    (q) section 127.1;

    (r) subsection 135(2);

    (s) subsection 142(3);

    (t) subsection 143(2);

    (u) sections 144 and 145;

    (v) section 149;

    (w) subsection 150(1);

    (x) subsection 169(2);

    (y) section 171;

    (z) subsections 173(1) and (2);

    (z.1) section 175;

    (z.2) paragraphs 178(1)(a) and (e);

    (z.3) section 186;

    (z.4) subsection 187(2);

    (z.5) section 188;

    (z.6) subsection 189(2);

    (z.7) subsections 201(1) to (4);

    (z.8) subsections 202(2) and (3);

    (z.9) section 204;

    (z.10) sections 207 and 208;

    (z.11) sections 211 and 212;

    (z.12) sections 214 and 215;

    (z.13) section 217;

    (z.14) section 219;

    (z.15) section 224;

    (z.16) subsection 225(1);

    (z.17) subsections 235(1) and (3);

    (z.18) section 238;

    (z.19) subsections 239.1(1) and (2);

    (z.20) subsections 240(1), (2), (3) and (5);

    (z.21) section 252;

    (z.22) subsection 257(1); and

    (z.23) subsection 259(2).

References in documents and instruments

(2) The words ``departmental regulation'' and ``departmental regulations'' in the English version of any document or instrument made under the Act must, unless the context otherwise requires, be read as a reference to the words ``ministerial regulation'' and ``ministerial regulations'', respectively.

R.S., c. E-15

Excise Tax Act

145. (1) The definition ``Minister'' in subsection 2(1) of the Excise Tax Act is replaced by the following:

``Minister''
« ministre »

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

1994, c. 29, s. 1(1)

(2) Paragraph (a) of the definition ``black stock'' in subsection 2(1) of the English version of the Act is replaced by the following:

      (a) stamped in accordance with the Excise Act and the ministerial regulations made under that Act to indicate that the duties of excise and excise tax imposed on the manufactured tobacco have been paid, and

(3) Subsection 2(1) of the Act is amended by adding the following in alphabetical order:

``Agency''
« Agence »

``Agency'' means the Canada Customs and Revenue Agency established by subsection 4(1) of the Canada Customs and Revenue Agency Act;

``Commission er''
« commissai-
re »

``Commissioner'' means the Commissioner of Customs and Revenue, appointed under section 25 of the Canada Customs and Revenue Agency Act;

R.S., c. 18 (3rd Supp.), s. 35

146. The definition ``Superintendent'' in section 3 of the Act is repealed.

147. Paragraphs 4(2)(a) and (b) of the Act are replaced by the following:

    (a) any contract of life insurance, personal accident insurance, sickness insurance or insurance against marine risks, or any contract of insurance against nuclear risks to the extent that the insurance against nuclear risks is not, in the opinion of the Commissioner , available within Canada; or

    (b) any other contract of insurance entered into after February 19, 1973 to the extent that the insurance is not, in the opinion of the Commissioner , available within Canada.

1992, c. 1, s. 64

148. Section 6 of the Act is replaced by the following:

Examination of books and records

6. The Commissioner or any officer or employee of the Agency appointed by the Commissioner may visit the office of any insurer, broker or agent and examine their books and records for the purpose of verifying any return required by this Part, and the Commissioner and that officer or employee have a right of access to those books and records at all reasonable hours.

1992, c. 1, s. 65; 1994, c. 13, par. 7(1)(g)

149. The definitions ``Department'' and ``Deputy Minister'' in subsection 58.1(1) of the Act are repealed.

R.S., c. 12 (4th Supp.), s. 33(1)

150. Subsection 79.2(2) of the English version of the Act is replaced by the following:

Expiry of time on a holiday

(2) If a person is required by this Act, other than Part I, to file a return or to pay or remit an amount not later than a day and that day falls on a day when the office of the Agency at which the person is required by the regulations to file the return or pay or remit the amount is normally closed for business, that person shall file the return or pay or remit the amount at that office not later than the day last preceding that day when that office is open for business.

R.S., c. 7 (2nd Supp.), s. 50(1)

151. Subsection 106.1(1) of the Act is replaced by the following:

Presumption

106.1 (1) Every document purporting to be an order, direction, notice, certificate, requirement, decision, determination, assessment, discharge of mortgage or other document and purporting to have been executed under, or in the course of the administration or enforcement of, this Act or the regulations over the name in writing of the Minister, the Deputy Minister of National Revenue, the Commissioner or an officer authorized by the Minister to exercise his powers or perform his duties or functions under this Act shall be deemed to be a document signed, made and issued by the Minister, Deputy Minister, Commissioner or officer, unless called into question by the Minister or by some person acting for him or Her Majesty.

1990, c. 45, s. 12(1); 1994, c. 13, par. 7(1)(g)

152. (1) The definitions ``Department'' and ``Deputy Minister'' in subsection 123(1) of the Act are repealed.