RECOMMENDATION

His Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled ``An Act to amend the War Veterans Allowance Act, the Pension Act, the Merchant Navy Veteran and Civilian War-related Benefits Act, the Department of Veterans Affairs Act, the Veterans Review and Appeal Board Act and the Halifax Relief Commission Pension Continuation Act and to amend certain other Acts in consequence thereof''.

SUMMARY

This enactment amends various Acts governing veterans' benefits. Specifically, it

    (a) amends the Pension Act to allow survivors of disability pensioners to benefit from assessment increases within the 0% to 47% range, and clarifies provisions governing the effective date of increases in survivors' pensions;

    (b) extends eligibility under the Pension Act for attendance allowance to prisoner-of-war compensation recipients, and allows them to receive exceptional incapacity allowance if the combined total of their disability pension and compensation is equal to or exceeds a 100% disability pension;

    (c) transfers provisions governing merchant navy veterans from the Merchant Navy Veteran and Civilian War-related Benefits Act to the same Acts that provide benefits to armed forces veterans, namely the Pension Act and the War Veterans Allowance Act, and clarifies these provisions;

    (d) defers the deadline for termination of war veterans allowance payments to allied veterans residing outside Canada;

    (e) extends the regulation-making authority of the Minister of Veterans Affairs under the Department of Veterans Affairs Act with respect to gravemarkers, funerals and burials;

    (f) effects minor amendments to the Veterans Review and Appeal Board Act; and

    (g) provides for the continuation of Halifax explosion pension payments from the Consolidated Revenue Fund when the Halifax 1917 Explosion Pension Account is depleted.

EXPLANATORY NOTES

War Veterans Allowance Act

Clause 1: (1) and (2) New. The relevant portion of the definition ``veteran'' in subsection 2(1) reads as follows:

``veteran'' means any former member of the North West Field Force and any of the following persons, more particularly described in section 37, namely,

Clause 2: New.

Clause 3: (1) New.

(2) and (3) The relevant portion of subsection 37(8) reads as follows:

(8) For the purposes of this section, ``theatre of actual war'' means

    . . .

    (b) in the case of World War I,

      . . .

      (ii) as applied to the naval forces, the high seas or wherever contact has been made with hostile forces of the enemy, or wherever the veteran has sustained injury or contracted disease directly by a hostile act of the enemy; and

    (c) in the case of World War II,

      (i) with respect to a former member of His Majesty's Canadian forces, any place where he has been on service involving duties performed outside the Western Hemisphere, including service involving duties performed outside Canada, Newfoundland and the United States and the territorial waters thereof in aircraft or anywhere in a ship or other vessel, which service is classed as ``sea time'' for the purpose of advancement of naval ratings, or which would be so classed were the ship or other vessel in the service of the naval forces of Canada, and

(4) New.

Pension Act

Clause 4: The definitions ``member of the forces'' and ``military service'' or ``service'' in subsection 3(1) read as follows:

``member of the forces'' means a person who has served in the Canadian Forces or in the naval, army or air forces of Canada or Newfoundland since the commencement of World War I;

``military service'' or ``service'' means service in the Canadian Forces or in the naval, army or air forces of Canada since the commencement of World War I;

Clause 5: New.

Clause 6: Subsection 38(1) reads as follows:

38. (1) A member of the forces who has been awarded a pension, is totally disabled, whether by reason of military service or not, and is in need of attendance shall, on application, in addition to any pension payable to the member under section 21, be awarded an attendance allowance at a rate determined by the Minister in accordance with the minimum and maximum rates set out in Schedule III.

Clause 7: Subsection 48(2) reads as follows:

(2) Where a member of the forces who has applied for a pension or an allowance, or an increase thereof, dies before a pension or an allowance, or an increase thereof, is awarded to him, the application of that member shall, if he is survived by a dependant, be proceeded with and determined in the same manner as if that member had not died.

Clause 8: Section 49 reads as follows:

49. (1) The Minister may, on application by a dependant of a deceased member of the forces who, at the time of his death, was in receipt of a pension paid at a rate set out in one of classes twelve to twenty-one of Schedule I, determine whether at the time of his death the member's pension should have been paid at a rate that is higher than the rate set out in class twelve of Schedule I.

(2) Where it is determined that the pension of a deceased member of the forces described in subsection (1) should at the time of his death have been paid at a rate that is higher than the rate set out in class twelve of Schedule I, that member shall, for the purposes of subsections 34(6) and 45(2), be deemed to have been at the time of his death in receipt of a pension paid at a rate that is higher than the rate set out in class twelve of Schedule I.

(3) Subject to subsections 48(2) and 50(1), the assessment of the disability of a member of the forces who, at the time of his death, was in receipt of a pension paid at a rate set out in one of classes twelve to twenty-one of Schedule I shall not be increased for the purposes of subsections 34(7) and 45(3).

Clause 9: Section 56 reads as follows:

56. (1) Pensions awarded with respect to the death of a member of the forces shall be payable with effect as follows:

    (a) to or in respect of his surviving spouse or child, or to his parent or any person in place of a parent who was wholly or to a substantial extent maintained by the member at the time of his death,

      (i) where a pension is awarded on a date less than three years after the date of death, from the day following the date of his death, or, in any case where any interim allowance in respect of the member has been paid to any person or pay and allowances as a member of the forces have been paid to the credit of the member in respect of a period that ends after the last day of the month in which his death occurred, from the day following the last day of that period, and

      (ii) where a pension is awarded on a date three years or more after the date of death, from a date three years prior thereto;

    (b) to a parent or person in place of a parent who was not wholly or to a substantial extent maintained by the member at the time of his death, from a day to be fixed in each case by the Minister; and

    (c) in respect of a posthumous child of the member, from the date of its birth.

(2) Notwithstanding subsection (1), where a pension is awarded with respect to the death of a member of the forces and the Minister or, in the case of a review or an appeal under the Veterans Review and Appeal Board Act, the Veterans Review and Appeal Board is of the opinion that the pension should be awarded from a day earlier than the day prescribed by subsection (1) by reason of delays in securing service or other records or other administrative difficulties beyond the control of the applicant, the Minister or Veterans Review and Appeal Board may make an additional award to the pensioner in an amount not exceeding an amount equal to two years pension.

Clause 10: This amendment adds the underlined words.

Clause 11: This amendment adds the underlined words.

Clause 12: This amendment adds the underlined words.

Clause 13: This amendment adds the underlined words.

Clause 14: New.

Clause 15: (1) The relevant portion of the definition ``civilian'' in subsection 71.1(1) reads as follows:

``civilian'' means

      (a) a person described in subsection 15.2(1) or section 16 of the Merchant Navy Veteran and Civilian War-related Benefits Act,

(2) and (3) The relevant portion of the definition ``prisoner of war of another power'' in subsection 71.1(1) reads as follows:

``prisoner of war of another power'' means

      . . .

      (b) a person described in paragraph (a), (b) or (d) of the definition ``merchant navy veteran'' in subsection 6(1) of the Merchant Navy Veteran and Civilian War-related Benefits Act who, during World War I or World War II, as the case may be, was a prisoner of war of any power, other than Japan during World War II, that was engaged in military operations against His Majesty's forces or against any of the countries allied with His Majesty or who was engaged in evading capture by or in escaping from such a power,

      . . .

      (d) a person described in paragraph (c) of the definition ``merchant navy veteran'' in subsection 6(1) of the Merchant Navy Veteran and Civilian War-related Benefits Act who, during the period referred to in that paragraph, was a prisoner of war of any power or was engaged in evading capture by or in escaping from any power;

(4) The relevant portion of the definition ``prisoner of war of Japan'' in subsection 71.1(1) reads as follows:

``prisoner of war of Japan'' means

      . . .

      (c) a person described in paragraph (a), (b) or (d) of the definition ``merchant navy veteran'' in subsection 6(1) of the Merchant Navy Veteran and Civilian War-related Benefits Act, or

Clause 16: Subsection 72(1) reads as follows:

72. (1) In addition to any other allowance or pension awarded under this Act, a member of the forces who

    (a) is in receipt of a pension in the amount set out in Class I of Schedule I, and

    (b) is suffering an exceptional incapacity that is a consequence of or caused in whole or in part by that disability,

shall be awarded an exceptional incapacity allowance at a rate determined by the Minister in accordance with the minimum and maximum rates set out in Schedule III.

Clause 17: New. The relevant portion of section 91 reads as follows:

91. The Governor in Council may make regulations for carrying the purposes and provisions of this Act into effect, including regulations prescribing

Merchant Navy Veteran and Civilian War-related Benefits Act

Clause 18: The long title reads as follows:

An Act respecting war pensions and allowances for merchant navy veterans and civilians

Clause 19: Section 1 reads as follows:

1. This Act may be cited as the Merchant Navy Veteran and Civilian War-related Benefits Act.

Clause 20: This amendment adds the underlined words.

Clause 21: The heading reads as follows:

MERCHANT NAVY VETERANS

Clause 22: Sections 6 and 7 read as follows:

6. (1) In this Part,

``allied ship'' means a ship, other than a Canadian ship, of United Kingdom registry or of the registry of one of the countries allied or associated with Canada in World War I or World War II, and includes a ship taken over and operated by the British Admiralty, but does not include a ship engaged in the fishing industry;

``Canadian national'' means a Canadian national as defined in the Canadian Nationals Act, chapter 21 of the Revised Statutes of Canada, 1927;

``Canadian ship'' means a ship of Canadian registry or licence or a ship registered or licensed in Newfoundland and Labrador, but does not include a ship under bareboat charter to any charterer resident outside Canada or Newfoundland and Labrador or a ship engaged in the fishing industry;

``foreign voyage'' means a voyage from or to any port outside the area of a home-trade voyage;

``high seas voyage'' means

      (a) a foreign voyage any part of which was outside the territorial waters of Canada or of any other country,

      (b) a home-trade voyage any part of which was outside the territorial waters of Canada or of any other country and that was between

        (i) a port in Canada and a port in the United States,

        (ii) a port in one province and a port in another province, or

        (iii) a port in Newfoundland and Labrador or Saint Pierre and Miquelon and a port outside Newfoundland and Labrador and Saint Pierre and Miquelon, or

      (c) a voyage during the course of which the ship was attacked by the enemy;

``home-trade voyage'' means a voyage between ports in Canada, Newfoundland and Labrador, the United States or Saint Pierre and Miquelon, in the course of which the ship did not go south of 36o North latitude or through the Bering Strait;

``merchant navy veteran'' means

      (a) a person who had service on a Canadian ship while on a high seas voyage during World War I or World War II,

      (b) a Canadian national who had service on an allied ship while on a high seas voyage during World War I or World War II,

      (c) a person who, at any time in the period beginning on July 2, 1950 and ending on July 27, 1953, had service on a Canadian ship while on a high seas voyage in dangerous waters as defined in subsection 56(1), or

      (d) a Canadian national who was awarded the 1939-45 Star, being the service medal awarded in respect of service at sea in the merchant navy, the creation of which was approved by His Majesty King George VI under conditions of award set out in Command Papers 6463 of 1943, 6633 of 1945 and 6833 of 1946;

``service'' means employment of a person in any capacity on board a ship

      (a) under an agreement made pursuant to section 163 of the Canada Shipping Act, 1934, or pursuant to any similar law in force in Canada, Newfoundland and Labrador or in any other country having jurisdiction over the employment of persons on that ship,

      (b) as a master, officer or crew member of an owner or charterer of that ship, or

      (c) as a radio operator employed for the ship by the Canadian Marconi Company Limited or any other private contractor;

``territorial waters of Canada'' means all waters within three nautical miles of any of the coasts, bays, creeks or harbours of Canada and Newfoundland and Labrador, not included within the limits specified and described in the first article of the convention between His Majesty King George III and the United States, signed at London on October 20, 1818, and includes all waters that, pursuant to Order in Council P.C. 3139 of December 18, 1937, were delimited as Canadian territorial waters, but does not include

      (a) the waters of the St. Lawrence River seaward from a line drawn due south across that river from the mouth of the Saguenay River, or

      (b) the waters of the Strait of Juan de Fuca westward beyond 124o 30' West longitude;

``World War I'' means the war waged by the German Emperor and His Allies against His Majesty and His Majesty's Allies, which for the purposes of this Part shall be deemed to have commenced on August 4, 1914 and to have terminated on August 31, 1921;

``World War II'' means the war waged by His Majesty and His Majesty's Allies against Germany and Germany's Allies, which for the purposes of this Part shall be deemed to have commenced on September 1, 1939 and to have terminated on April 1, 1947.

(2) For the purposes of this Part, service of a person on a ship while on a high seas voyage

    (a) begins on the day on which the person, having made an agreement concerning service on that ship, first came aboard that ship for the purpose of carrying out duties in relation to the voyage, whether before or after that ship's departure from a port; and

    (b) ends on the latest of

      (i) the day on which the person last carried out duties in relation to the voyage,

      (ii) the day on which the person was lawfully discharged from that agreement,

      (iii) the day on which completion of the voyage became impossible, and

      (iv) the day on which the person, having been rescued at sea, was returned to port or, having been captured at sea, was released from imprisonment or internment.

7. For the purposes of this Part, the class of a vessel, the nature of the trade in which a vessel is engaged and the status of the members of the crew shall be determined according to the Canada Shipping Act and regulations made thereunder.

Clause 23: The portion of section 8 before paragraph (b) reads as follows:

8. For the purposes of this Part, where official records of a person's service, or of injuries or disease suffered or contracted by a person during service, are not available, the Minister may, in the absence of better evidence, accept a statutory declaration or like statement from a disinterested person if

    (a) information about the existence of any registered ship on which the person claims to have served is corroborated by official records;

Clause 24: Section 9.1 is new. Section 9 and the heading before it read as follows:

Pensions and Allowances

9. The Pension Act applies to and in respect of merchant navy veterans

    (a) as though their service while on a high seas voyage had been military service rendered during World War I or World War II within the meaning of subsection 21(1) of that Act; and

    (b) as though that part, if any, of their service while on a high seas voyage that took place in the period

      (i) beginning on August 14, 1914 and ending on November 11, 1918,

      (ii) beginning on September 1, 1939 and ending on

        (A) May 9, 1945, where the service was in any place other than Canada or the Pacific Ocean, or

        (B) August 15, 1945, where the service was in the Pacific Ocean, or

      (iii) beginning on July 2, 1950 and ending on July 27, 1953

    had been service in a theatre of actual war within the meaning of that Act.

Clause 25: Section 11 reads as follows:

11. Notwithstanding anything in this Part, the Minister shall deduct from the pension otherwise payable under this Part to any person, in respect of the death or disability of a Canadian national who served on an allied ship, the amount of pension payable to that person in respect of death or disability under the laws of the country in which the ship was registered or licensed or to which it was chartered.

Clause 26: Section 15 reads as follows:

15. For the purposes of this Part, a person who served on an allied ship and, at the time of entering that service, was domiciled in Newfoundland is deemed to be a Canadian national, and a ship engaged in the fishing industry of Newfoundland in Newfoundland tidal waters is deemed to be a ship engaged in the fishing industry of Canada in Canadian tidal waters.

Clause 27: Part I.1 reads as follows:

CIVILIAN MERCHANT SEAMEN AND SALT WATER FISHER MEN

Interpretation

15.1 (1) In this Part,

``Canadian salt water fisherman'' means a British subject who served on a ship engaged in the fishing industry of Canada in Canadian waters;

``enemy action or counteraction against the enemy'' includes extraordinary marine hazards occasioned by the War and encountered by a Canadian ship, or an allied ship, when it was employed on a voyage that in the opinion of the Minister was essential to the prosecution of the War on behalf of His Majesty or His Majesty's allies.

(2) Words and expressions used in this Part have the same meaning as in Part I.

Pensions and Allowances

15.2 (1) Subject to this Part, a pension, attendance allowance, clothing allowance and exceptional incapacity allowance in accordance with the rates set out in Schedules I, II and III to the Pension Act may be awarded to or in respect of any person, other than a merchant navy veteran, who, during the War and as a direct result of enemy action or counteraction against the enemy, suffered or contracted injury or disease or aggravation thereof resulting in disability or death, while that person

    (a) was serving on a Canadian ship;

    (b) was a Canadian national serving on an allied ship; or

    (c) was a Canadian saltwater fisherman.

(2) For the purposes of this Part, a person shall be deemed to have suffered or contracted injury or disease or aggravation thereof while serving on a Canadian ship or an allied ship if the person suffered or contracted it while outside Canada and while

    (a) proceeding by sea, land or air to a Canadian ship or an allied ship for the purpose of being in the service thereof;

    (b) returning by sea, land or air to Canada or to the country of which the person was a citizen or national, from a Canadian ship or an allied ship after being in the service thereof; or

    (c) on leave from a Canadian ship or an allied ship that was in a port outside Canada.

15.3 No pension shall be awarded under this Part in respect of any disability or death for which compensation is payable under the Merchant Seamen Compensation Act or the Government Employees Compensation Act or any workers' compensation or similar laws unless evidence satisfactory to the Minister is provided that a claim for that compensation has not been made and unless the person entitled to that compensation submits to the Minister a waiver, in a form approved by the Minister, of all claims for that compensation in respect of disability or death.

15.4 Sections 7, 8, 10, 11, 12 and 15 apply for the purposes of this Part.

Clause 28: Sections 17 to 20 read as follows:

17. In respect of their service as supervisors rendered between the time of embarkation for service outside Canada and the termination of that service by the appropriate naval, army or air force authorities, pensions shall be awarded in accordance with the rates set out in Schedules I and II of the Pension Act to or in respect of supervisors who suffered injury or disease or aggravation thereof resulting in disability or death attributable to or incurred during that service.

Helpers

18. In respect of their service as helpers rendered between the time of embarkation for service outside Canada and the termination of that service by the appropriate naval, army or air force authorities, pensions shall be awarded in accordance with the rates set out in Schedules I and II of the Pension Act to or in respect of helpers who suffered injury or disease or aggravation thereof resulting in disability or death attributable to or incurred during that service.

Overseas Headquarters Staff

19. Pensions shall be awarded in accordance with the rates set out in Schedules I and II of the Pension Act to or in respect of members of the Overseas Headquarters staff who, during their service as such and as a direct result of enemy action or counteraction against the enemy during the War suffered injury or disease or aggravation thereof resulting in disability or death.

PART III

CORPS OF (CIVILIAN) CANADIAN FIRE FIGHTERS FOR SER VICE IN THE UNITED KINGDOM

20. Pensions shall be awarded in accordance with the rates set out in Schedules I and II of the Pension Act for members of the Canadian army forces or the Canadian Forces, to or in respect of members of the Corps of (Civilian) Canadian Fire Fighters for Service in the United Kingdom who suffered injury or disease or aggravation thereof resulting in disability or death attributable to or incurred during their service as members of the said Corps in accordance with the Pension Act.

Clause 29: Section 31 and the heading before it read as follows:

Pensions for Disability and Death

31. Subject to this Part, pensions shall be awarded in accordance with the rates set out in Schedules I and II of the Pension Act for all ranks and ratings in respect of serious or prolonged disability or death caused by a war service injury.

Clause 30: This amendment adds the underlined words.

Clause 31: This amendment adds the underlined words.

Clause 32: Section 44 reads as follows:

44. Subject to this Part, pensions shall be awarded in accordance with Schedules I and II of the Pension Act for all ranks and ratings in respect of serious or prolonged disability or death caused by a war service injury.

Clause 33: This amendment adds the underlined words.

Clause 34: Section 53 reads as follows:

53. Where a Civilian Member of Overseas Air Crew, during service and as a direct result of enemy action or counteraction against the enemy, incurred an injury or disease or aggravation thereof resulting in serious disability or death and is in necessitous circumstances, or, in the case of death, his surviving spouse, child or children are in necessitous circumstances, or, there being no surviving spouse or children, his dependent parent or parents are in necessitous circumstances, the Minister may in the Minister's discretion award such pension, not exceeding the rates payable under Schedules I and II of the Pension Act, as the Minister may from time to time deem to be adequate.

Clause 35: (1) and (2) The relevant portion of the definition ``civilian'' in subsection 56(1) reads as follows:

``civilian'' means

      . . .

      (c) a person who

        (i) served at sea in a ship of Canadian registry during the United Nations military operations in Korea for a period of at least six months, and

        (ii) during the period of service referred to in subparagraph (i) served at least twenty-eight days on such a ship within dangerous waters off the coast of Korea,

      . . .

      (j) a person who is in receipt of a pension under Parts I.1 to X or is declared to have been eligible for, or awarded, such a pension subsequent to the person's death,

    but does not include a merchant navy veteran;

(3) The definition ``merchant navy veteran'' in subsection 56(1) reads as follows:

``merchant navy veteran'' has the meaning assigned to that expression by section 6, except that the references therein to ``World War I'' and ``World War II'' shall be construed in accordance with subsection (2), and includes a person who is in receipt of a pension under Part I as a merchant navy veteran or who has been declared to have been eligible for, or awarded, such a pension subsequent to the person's death;

(4) This amendment adds the underlined words in subsection 56(3). Subsection 56(3.1) is new.

(6) New.

Clause 36: Subsection 57(1) reads as follows:

57. (1) Subject to subsection (2), an allowance is payable to and in respect of a civilian or a merchant navy veteran, and persons who, in relation to a civilian or a merchant navy veteran, would be entitled to an allowance under the War Veterans Allowance Act if the civilian or merchant navy veteran were a veteran within the meaning of that Act, in the same manner and to the same extent as if the civilian or merchant navy veteran were a veteran to whom that Act applies and that Act and everything done or permitted or required to be done thereunder in respect of veterans applies, with such modifications as the circumstances require, to and in respect of and for the purposes of determining all matters pertaining to an allowance payable under the authority of this section to and in respect of the civilian or merchant navy veteran and those persons.

Department of Veterans Affairs Act

Clause 37: Paragraphs 5(1)(g.2) to (g.7) are new. The relevant portion of subsection 5(1) reads as follows:

5. (1) Subject to the approval of the Governor in Council, the Minister may make such regulations as he may deem necessary and advisable

    . . .

    (g.1) subject to such appropriations as Parliament may provide, for providing gravemarkers and financial assistance towards the expenses of last sickness, funeral, burial and cremation, in respect of such former members of the Canadian Forces, such former members of the naval, army or air forces of Her Majesty or any of Her Majesty's allies and such persons who have otherwise engaged in pursuits relating to war, as are eligible under the regulations, in cases where

      (i) the death of the former member or person was caused wholly or in part by a disability in respect of which a pension was payable under the Pension Act or under any enactment incorporating that Act by reference,

      (ii) the former member or person was, at the time of death, in receipt of care or treatment in respect of a disability described in subparagraph (i), or

      (iii) the former member or person died indigent within the meaning of the regulations;

Veterans Review and Appeal Board Act

Clause 38: Subsection 19(2) reads as follows:

(2) The Chairperson may refuse to establish a review panel to hear an application for review of a decision concerning the amount of an award under the Pension Act if the Chairperson considers the application to be trivial, frivolous or vexatious.

Clause 39: Section 33 reads as follows:

33. Notwithstanding section 31, an appeal lies to the Tax Court of Canada from any decision of an appeal panel as to what constitutes income or as to the source of income of a person or their spouse, or both, for the purposes of the War Veterans Allowance Act or Part XI of the Merchant Navy Veteran and Civilian War-related Benefits Act.

Clause 40: This amendment adds the underlined words.

Clause 41: This amendment adds the underlined words.

Halifax Relief Commission Pension Continuation Act

Clause 42: Subsections 5(2) to (4) read as follows:

(2) There shall be paid into the Consolidated Revenue Fund and credited to the Account

    (a) the moneys accepted by the Minister pursuant to subsection 4(1), other than moneys that were held by or in the name of or in trust for the Commission on account of the superannuation fund described in paragraph 7(1)(a);

    (b) the moneys realized from the liquidation made pursuant to subsection 4(2), other than from the liquidation of securities or other assets that were held by or in the name of or in trust for the Commission on account of the superannuation fund described in paragraph 7(1)(a); and

    (c) the interest credited to the Account pursuant to subsection (5).

(3) There shall be paid out of the Consolidated Revenue Fund and charged to the Account

    (a) all payments under this Act as or on account of pensions, grants or allowances; and

    (b) any payments against the subsisting obligations and liabilities accepted by the Minister pursuant to subsection 4(1).

(4) No payment shall be paid out of the Consolidated Revenue Fund under this section in excess of the amount of the balance to the credit of the Account.

Children of Deceased Veterans Education Assistance Act

Clause 43: This amendment replaces ``Merchant Navy Veteran and Civilian War-related Benefits Act'' with the new short title of that Act.

Income Tax Act

Clause 44: This amendment replaces ``Merchant Navy Veteran and Civilian War-related Benefits Act'' with the new short title of that Act. The relevant portion of subsection 81(1) reads as follows:

81. (1) There shall not be included in computing the income of a taxpayer for a taxation year,

Clause 45: This amendment replaces ``Merchant Navy Veteran and Civilian War-related Benefits Act'' with the new short title of that Act. The relevant portion of subsection 241(4) reads as follows:

(4) An official may

    . . .

    (d) provide taxpayer information

      . . .

Tax Court of Canada Act

Clause 46: This amendment replaces ``Merchant Navy Veteran and Civilian War-related Benefits Act'' with the new short title of that Act.

Clause 47: This amendment replaces ``Merchant Navy Veteran and Civilian War-related Benefits Act'' with the new short title of that Act. The relevant portion of subsection 18.29(1) reads as follows:

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