BILL C-84 - As passed by the House of Commons

R.S.C. 1970, c. U-1	Unemployment Assistance Act
	*221. The definition ``Minister'' in section 2 of the Unemployment Assistance Act* is replaced by the following:**
``Minister'' « Ministre »	``Minister'' means the Minister of Human Resources Development;
R.S., c. W-9; 1994, c. 23	Canada Wildlife Act
1991, c. 50, s. 47(1); 1994, c. 23, s. 7(1)(F)	*222. (1) Subsection 4(1) of the Canada Wildlife Act* is repealed.**
1991, c. 50, s. 47(2)	(2) The portion of subsection 4(2) of the Act before paragraph (a) is replaced by the following:
Powers of Minister on public lands assigned	(2) Where the administration of any public lands has been assigned to the Minister pursuant to any federal law by reason of being required for wildlife research, conservation or interpretation, the Minister may
R.S., c. W-11; 1996, c. 6	Winding-up and Restructuring Act
1996, c. 6, s. 144	*223. The portion of section 24 of the Winding-up and Restructuring Act* before paragraph (a) is replaced by the following:**
If more than one liquidator	24. If more than one liquidator is appointed, a court may
1994, c. 34	Yukon First Nations Land Claims Settlement Act
	*224. The schedule to the Yukon First Nations Land Claims Settlement Act* is amended by striking out the reference to ``Dawson First Nation''.**
	225. The schedule to the Act is amended by adding, in alphabetical order, a reference to ``Tr'ondëk Hwëch'in''.
1994, c. 35	Yukon First Nations Self-Government Act
	*226. The portion of item 3 of Schedule I to the Yukon First Nations Self-Government Act* in column II is replaced by the following:**
	Column II First Nations 3.Tr'ondëk Hwëch'in
1994, c. 43	Yukon Surface Rights Board Act
	*227. Paragraph (b) of the definition ``Yukon first nation'' in section 2 of the Yukon Surface Rights Board Act* is replaced by the following:**
	(b) Tr'ondëk Hwëch'in,
	PART 2
	REVISED REFERENCES TO THE INCOME TAX ACT
1992, c. 31	Coasting Trade Act
	*228. The definition ``résident du Canada'' in subsection 2(1) of the French version of the Coasting Trade Act* is replaced by the following:**
« résident du Canada » ``resident in Canada''	« résident du Canada » Personne résidant au Canada au sens de l'article 250 de la Loi de l'impôt sur le revenu.
R.S., c. C-34; R.S., c. 19 (2nd Supp.)	Competition Act
R.S., c. 19 (2nd Supp.), s. 45	*229. Paragraphs 111(e) and (f) of the Competition Act* are replaced by the following:**
	(e) an acquisition of a Canadian resource property, as defined in subsection 66(15) of the Income Tax Act, pursuant to an agreement in writing that provides for the transfer of that property to the person or persons acquiring the property only if the person or persons acquiring the property incur expenses to carry out exploration or development activities with respect to the property; and
	(f) an acquisition of voting shares of a corporation pursuant to an agreement in writing that provides for the issuance of those shares only if the person or persons acquiring them incur expenses to carry out exploration or development activities with respect to a Canadian resource property, as defined in subsection 66(15) of the Income Tax Act, in respect of which the corporation has the right to carry out those activities where the corporation does not have any significant assets other than that property.
R.S., c. E-15	Excise Tax Act
R.S., c. 7 (2nd Supp.), s. 34(1)	*230. (1) The definition ``exercice financier'' in subsection 68.15(1) of the French version of the Excise Tax Act* is repealed.**
	(2) Subsection 68.15(1) of the French version of the Act is amended by adding the following in alphabetical order:
« exercice » ``fiscal period''	« exercice » L'exercice qui sert à l'application de la Loi de l'impôt sur le revenu.
R.S., c. 7 (2nd Supp.), s. 34(1)	231. (1) The definition ``exercice financier'' in subsection 68.21(1) of the French version of the Act is repealed.
	(2) Subsection 68.21(1) of the French version of the Act is amended by adding the following in alphabetical order:
« exercice » ``fiscal period''	« exercice » L'exercice qui sert à l'application de la Loi de l'impôt sur le revenu.
R.S., c. 12 (4th Supp.), s. 27(1)	232. (1) The definition ``organisme de charité'' in subsection 68.24(1) of the French version of the Act is repealed.
R.S., c. 12 (4th Supp.), s. 27(1)	(2) The definition ``non-profit organization'' in subsection 68.24(1) of the Act is replaced by the following:
``non-profit organization'' « organisa- tion sans but lucratif »	``non-profit organization'' means a club, society or association described in paragraph 149(1)(l) of the Income Tax Act;
R.S., c. 12 (4th Supp.), s. 27(1)	(3) The definition ``charity'' in subsection 68.24(1) of the English version of the Act is replaced by the following:
``charity'' « organisme de bienfai- sance »	``charity'' has the meaning assigned by subsection 149.1(1) of the Income Tax Act;
	(4) Subsection 68.24(1) of the French version of the Act is amended by adding the following in alphabetical order:
« organisme de bienfai- sance » ``charity''	« organisme de bienfaisance » S'entend au sens du paragraphe 149.1(1) de la Loi de l'impôt sur le revenu.
1990, c. 45, s. 12(1)	233. The definition ``immobilisation'' in subsection 120(1) of the French version of the Act is replaced by the following:
« immobilisa- tion » ``capital property''	« immobilisation » Bien qui est une immobilisation d'une personne au sens de la Loi de l'impôt sur le revenu, ou qui le serait si la personne était un contribuable aux termes de cette loi, à l'exclusion des biens visés aux catégories 12 ou 14 de l'annexe II du Règlement de l'impôt sur le revenu.
1990, c. 45, s. 18	234. Subparagraph 12(a)(iii) of Part I of Schedule V to the Act is replaced by the following:
	(iii) the particular individual, the spouse of the particular individual or a child (within the meaning of subsection 70(10) of the Income Tax Act) of the particular individual is actively engaged in the business of the person; and
R.S., c. F-8; 1995, c. 17	Federal-Provincial Fiscal Arrangements Act
R.S., c. 11 (3rd Supp.), s. 5(3)	*235. Subsection 6(1.1) of the Federal-Provincial Fiscal Arrangements Act* is replaced by the following:**
Interpreta- tion	(1.1) Where a province has entered into a tax collection agreement respecting either personal income tax or corporation income tax, a change to the Income Tax Act affecting, as the case may be, the amount defined as being ``tax otherwise payable under this Part'', within the meaning assigned to that expression by subsection 120(4) of the Income Tax Act, or corporate taxable income within the meaning of that Act shall be deemed to be a change in the rates or in the structures of provincial taxes for the purposes of paragraph (1)(b).
	236. (1) The portion of subparagraph 10(a)(i) of the Act after clause (B) is replaced by the following:
	computed in accordance with the Income Tax Act, as it would have applied to the taxation year coinciding with the calendar year ending in the fiscal year, had the amendments referred to in section 9 not been made with respect to that year as if the personal income tax payable by every such individual were the ``tax otherwise payable under this Part'' within the meaning assigned to that expression by subsection 120(4) of the Income Tax Act for that taxation year, which total revenue is, in this Part, referred to as the ``basic personal income tax revenue'' that would have been derived in the province for the taxation year, by the provincial personal income tax rate applicable to that taxation year
	(2) Subparagraph 10(a)(ii) of the Act is replaced by the following:
	(ii) the product obtained by multiplying the total revenue, as determined by the Minister, that would be derived in the province from a personal income tax on every individual described in clauses (i)(A) and (B) computed in accordance with the Income Tax Act, as it applied to that taxation year, as if the personal income tax payable by every such individual were the ``tax otherwise payable under this Part'' within the meaning assigned to that expression by subsection 120(4) of the Income Tax Act for that taxation year, by the provincial personal income tax rate applicable to that taxation year,
1990, c. 39, s. 56(1)	237. Paragraph 12.2(1)(b) of the French version of the Act is replaced by the following:
	b) de l'avis du ministre, la loi en question ne prévoie une déduction, sur le revenu imposable des sociétés pour les années d'imposition se terminant au cours de l'exercice, d'au moins 9/4 de leur impôt payable pour ces années d'imposition en application de la partie VI.1 de la Loi de l'impôt sur le revenu.
	238. (1) Subparagraphs 16(2)(a)(i) to (iii) of the French version of the Act are replaced by the following:
	(i) des particuliers qui résidaient dans la province le dernier jour de l'année d'imposition ayant pris fin au cours de l'exercice, à l'exception des revenus tirés des entreprises,
	(ii) gagnés dans la province pendant l'année d'imposition ayant pris fin au cours de l'exercice par des particuliers qui n'ont pas résidé au Canada durant l'année d'imposition, à l'exception des revenus tirés des entreprises,
	(iii) tirés des entreprises, que des particuliers ont gagnés dans la province pendant l'année d'imposition ayant pris fin au cours de l'exercice,
	(2) The portion of paragraph 16(2)(a) of the Act after subparagraph (iii) is replaced by the following:
	equal to the product obtained by multiplying 13.5/(100-9.143) by the ``tax otherwise payble under this Part'', within the meaning assigned by subsection 120(4) of the Income Tax Act, on those incomes,
	(3) Subparagraphs 16(2)(b)(i) to (iii) of the French version of the Act are replaced by the following:
	(i) des particuliers qui résidaient dans la province le dernier jour de l'année d'imposition ayant commencé au cours de l'exercice, à l'exception des revenus tirés des entreprises,
	(ii) gagnés dans la province pendant l'année d'imposition ayant commencé au cours de l'exercice par des particuliers qui n'ont pas résidé au Canada durant l'année d'imposition, à l'exception des revenus tirés des entreprises,
	(iii) tirés des entreprises, que des particuliers ont gagnés dans la province pendant l'année d'imposition ayant commencé au cours de l'exercice,
	(4) The portion of paragraph 16(2)(b) of the Act after subparagraph (iii) is replaced by the following:
	equal to the product obtained by multiplying 13.5/(100-9.143) by the ``tax otherwise payble under this Part'', within the meaning assigned by subsection 120(4) of the Income Tax Act, on those incomes,
	239. The definition ``tax abatement'' in section 26 of the Act is replaced by the following:
``tax abatement'' « abattement fiscal »	``tax abatement'' means the percentage that is applied to the ``tax otherwise payable under this Part'' within the meaning assigned by subsection 120(4) of the Income Tax Act to determine the amount that is deemed by subsection 120(2) of that Act to have been paid by an individual on account of the individual's tax for a taxation year;
R.S., c. J-1	Judges Act
	*240. Subsection 50(3) of the Judges Act* is replaced by the following:**
Income Tax Act	(3) For the purposes of the Income Tax Act, the amounts contributed by a judge pursuant to subsection (1) or (2) shall be deemed to be contributed to or under a registered pension plan.