| R.S., c. T-2
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| 1998, c. 19,
s. 295(2)
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178. Subsection 18.29(3) of the Tax Court
of Canada Act is replaced by the following:
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| Extensions of
time
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(3) The provisions referred to in subsection
(1), other than section 18.23, 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.
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| Reasons for
judgment
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(4) In respect of an application for an
extension of time under the provisions
referred to in subsection (3), if either party to
the application makes a request to the Court
for reasons for its judgment, the Court shall
give such reasons but those reasons need not
be in writing.
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| R.S., c. U-1
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| 1991, c. 49,
s. 229(1)
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179. (1) Section 66 of the Unemployment
Insurance Act is replaced by the following:
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| Application of
Income Tax
Act provisions
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66. Section 160, subsections 161(11) and
220(3.1), sections 221.1 and 224 to 224.3 and
subsections 227(9.1) and (10) and 248(7) and
(11) of the Income Tax Act apply to all
premiums, interest, penalties and other
amounts payable by a person under this Part,
with such modifications as the circumstances
require, and for the purposes of this section,
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(a) the reference in subsection 224(1.2) of
that Act to ``subsection 227(10.1) or a
similar provision'' shall be read as a
reference to ``section 56 of the
Unemployment Insurance Act''; and
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(b) subsection 224(1.2) of the Income Tax
Act shall apply to employer's premiums,
employee's premiums, and related interest,
penalties or other amounts, subject to
subsections 69(1) and 69.1(1) of the
Bankruptcy and Insolvency Act.
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(2) Subsection (1) is deemed to have come
into force on November 30, 1992.
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