(8) Subsections (4) and (5) apply in respect of months that are after June 1997.

PART 7

GOODS AND SERVICES TAX CREDIT

R.S., c. 1 (5th Supp.)

Income Tax Act

37. (1) Paragraph 122.5(3)(e) of the Income Tax Act is replaced by the following:

    (e) where the individual has no qualified relation for the year,

      (i) if the individual has one or more qualified dependants for the year, $105, and

      (ii) if the individual has no qualified dependant for the year, the lesser of

        (A) $105, and

        (B) 2% of the amount, if any, by which

          (I) the individual's income for the year

        exceeds

          (II) $6,456,

(2) Subsection (1) applies to amounts deemed to be paid in specified months that are after June 1999.

PART 8

DISCLOSURE OF CONFIDENTIAL INFORMATION

R.S., c. E-15

Excise Tax Act

38. Subsection 295(5) of the Excise Tax Act is amended by striking out the word ``or'' at the end of paragraph (i), by adding the word ``or'' at the end of paragraph (j) and by adding the following after paragraph (j):

    (k) provide confidential information to any person, solely for the purposes of the administration or enforcement of a law of a province that provides for workers' compensation benefits.

1993, c. 27, s. 135

39. Paragraph 328(2)(a) of the Act is replaced by the following:

    (a) to whom confidential information has been provided for a particular purpose under paragraph 295(5)(b), (c), (g) or (k), or

R.S., c. 1 (5th Supp.)

Income Tax Act

40. Paragraph 239(2.21)(a) of the Income Tax Act is replaced by the following:

    (a) to whom taxpayer information has been provided for a particular purpose under paragraph 241(4)(b), (c), (e), (h), (k) or (n), or

41. Subsection 241(4) of the Act is amended by striking out the word ``or'' at the end of paragraph (l), by adding the word ``or'' at the end of paragraph (m) and by adding the following after paragraph (m):

    (n) provide taxpayer information to any person, solely for the purposes of the administration or enforcement of a law of a province that provides for workers' compensation benefits.

PART 9

AMENDMENTS TO OTHER ACTS

1997, c. 20

Agricultural Marketing Programs Act

42. Subsection 5(1) of the Agricultural Marketing Programs Act is replaced by the following:

Agreements to guarantee repayment of advances

5. (1) Subject to the other provisions of this Act, the Minister may make an agreement with an administrator or with an administrator and a lender for the purposes of

    (a) guaranteeing to the administrator or, if the agreement is made with an administrator and a lender, to the lender, the repayment of advances that the administrator makes to eligible producers from money borrowed for the purpose of making the advances, together with any interest on the advances; and

    (b) setting out the obligations of the administrator in relation to the advances and their repayment.

Lender guarantee

(1.1) An advance guarantee agreement may be made only with an administrator and a lender if the Minister is satisfied that doing so will reduce the interest payable to the lender and the agreement is made subject to terms and conditions approved by the Minister of Finance.

Conditions concerning the guarantee

(1.2) If a guarantee under the advance guarantee agreement is made to a lender, the agreement must provide, in addition to any other terms and conditions, that the interest rate on the money provided by the lender will not exceed the rate specified in the agreement.

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

Obligations of administra-
tors

6. A guarantee, other than a guarantee made to a lender, is not effective unless the administrator complies with this Act and the advance guarantee agreement.

44. Section 8 of the Act is repealed.

45. Subsection 10(1.1) of the Act is replaced by the following:

Sharing security

(1.1) For the purpose of paragraph (1)(h), the producer's eligibility is not affected by the administrator sharing its security interest with another creditor in accordance with terms and conditions specified in the advance guarantee agreement.

46. The portion of subsection 23(1) of the Act before paragraph (a) is replaced by the following:

Payments to be made by Minister

23. (1) If a producer is in default under a repayment agreement and the Minister receives a request for payment from the administrator or lender to whom the guarantee is made, the Minister must, subject to any regulations made under paragraphs 40(1)(g) and (g.1), pay to the lender or the administrator, as specified in the advance guarantee agreement, an amount equal to the Minister's percentage of

47. Subsection 40(1) of the Act is amended by adding the following after paragraph (g):

    (g.1) respecting the terms and conditions that must be met before a request for payment referred to in subsection 23(1) is made by a lender;

48. Sections 42 to 47 apply to crop years beginning on or after April 1, 1998.

1991, c. 12

European Bank for Reconstruction and Development Agreement Act

49. Subsection 6(2) of the European Bank for Reconstruction and Development Agreement Act is replaced by the following:

Supplemen-
tary payments

(2) The Minister may provide for further payments to the Bank, in respect of supplementary subscriptions of shares, by way of

    (a) direct payments; or

    (b) the issuance of non-interest-bearing, non-negotiable demand notes.

Payment out of C.R.F.

(3) The Minister may make payments out of the Consolidated Revenue Fund for the purposes of subsection (2) in an aggregate amount not exceeding US$85,988,945.20, or any greater amount that is specified in an appropriation Act.

R.S., c. P-4

Patent Act

1993, c. 2, s. 7; 1994, c. 26, s. 55(F)

50. Section 103 of the Patent Act is replaced by the following:

Agreements with provinces

103. The Minister may enter into agreements with any province respecting the distribution of, and may pay to that province out of the Consolidated Revenue Fund, amounts received or collected by the Receiver General under section 83 or 84 or in respect of an undertaking given by a patentee or former patentee that is accepted by the Board in lieu of holding a hearing or making an order under section 83, less any costs incurred in relation to the collection and distribution of those amounts.