|
|
|
|
|
|
Her 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 implement certain provisions of the budget tabled in Parliament on
February 28, 2000''.
|
|
|
|
|
|
|
|
|
|
|
|
Part 1 amends the Employment Insurance Act to allow parents of a
child born or placed in their care for adoption after December 30, 2000,
to receive benefits for up to one year while caring for the child. The
number of weeks of parental benefits is increased to 35 weeks and the
number for a combination of special benefits (maternity, parental and
sickness) is increased to 50. Access to special benefits is improved by
reducing qualification from 700 to 600 hours of insurable employment.
Parents will continue to be able to split the 35 weeks of parental benefits
with only one waiting period required between them. As is the case for
regular employment insurance benefits, parents may have earnings of
up to 25% of their weekly benefit or $50, whichever is higher, without
affecting their parental benefits.
|
|
|
|
|
|
|
|
Part 2 amends the Federal-Provincial Fiscal Arrangements Act to
implement a $2.5 billion increase in the Canada Health and Social
Transfers. The funds will be distributed to the provinces on a per capita
basis. The Minister is authorized to pay $2.5 billion into a trust from
which these funds will be distributed over the four-year period
beginning on April 1, 2000.
|
|
|
|
|
|
|
|
Part 3 provides for government financing of Canada Student Loans
and for the making of loans to students by the Minister of Human
Resources Development. It allows the Minister to enter into agreements
with private sector service providers to administer the loans on behalf
of the government.
|
|
|
|
|
|
|
|
Part 4 enables thirteen First Nations, identified in the schedule, to
impose a 7% value-added tax (equivalent to the GST) on all sales of fuel,
alcohol and tobacco products, where the sales occur on reserves. The
First Nations identified in the schedule are the Cowichan Band, the
Westbank First Nation, the Kamloops Band, the Sliammon Band, the
Osoyoos Band, the Adams Lake Band, the Tsawout First Nation, the
Chemainus First Nation, the Dakota Tipi Band, the Waywayseecappo
First Nation, the Opaskwayak Cree Nation, the Buffalo Point First
Nation and the Tobique Band. Part 4 repeals specific First Nation sales
tax legislation for four First Nations, as those First Nations would now
be listed in the schedule. It repeals Parts III and IV of the Budget
Implementation Act, 1997 (Cowichan Tribes Tobacco Products Tax and
Westbank First Nation Tax on Alcohol, Tobacco and Fuels), Part 4 of the
Budget Implementation Act, 1998 (Kamloops Indian Band Tax on
Alcohol, Tobacco and Fuels) and Division 1 of Part 5 of the Budget
Implementation Act, 1999 (Sliammon First Nation Tax on Tobacco and
Fuels).
|
|
|
|
|
|
|
|
Part 5 amends the Excise Tax Act to allow the Minister of National
Revenue to obtain judicial authorization to immediately assess and take
actions to collect from a person the amount of Goods and Services Tax
or Harmonized Sales Tax determined by the Minister to be remittable
by the person at the time of the authorization. This would only apply
when the collection of net tax from a registrant would be jeopardized by
a delay in its collection.
|
|
|
|
|
|
|
|
Part 6 amends the Income Tax Act to reinstate, as of January 1, 2000,
full indexation of the previously partially indexed parameters of the
personal income tax system and to increase both the base benefit and the
National Child Benefit supplement payable under the Canada Child Tax
Benefit (CCTB). It also amends the Act to top up the parameters used
in computing the CCTB and GST credit payable for the twelve-month
period commencing in July 2000 to ensure that eligible individuals
benefit from full indexation as of January 1, 2000. It also amends Part
XI of the Act to increase the 20% limit on foreign property that can be
held within a deferred income plan without incurring penalty tax to 25%
for 2000 and to 30% after 2000.
|
|
|
|
|
|
|
|
Part 7 amends the Canada Labour Code to extend the allowable
period of parental leave. It mirrors amendments being made to the
Employment Insurance Act with respect to parental benefits.
|
|
|
|
It also amends the Canada Pension Plan to permit provinces to
redeem securities held by the Canada Pension Plan Investment Fund
prior to their maturity and the Special Import Measures Act to permit the
Governor in Council to suspend provisions of that Act in order to
comply with the World Trade Organization Agreement on Subsidies.
|
|
|
|
|
|
|
|
|
|
|
|
Clause 2: The definitions ``major attachment claimant'' and ``minor
attachment claimant'' in subsection 6(1) of the Act read as follows:
|
|
|
|
``major attachment claimant'' means a claimant who qualifies to
receive benefits and has 700 or more hours of insurable employment
in their qualifying period;
|
|
|
|
``minor attachment claimant'' means a claimant who qualifies to
receive benefits and has fewer than 700 hours of insurable
employment in their qualifying period;
|
|
|
|
Clause 3: (1) and (2) The relevant portion of
subsection 12(3) reads as follows:
|
|
|
|
(3) Subject to subsection (7), the maximum number of weeks for
which benefits may be paid in a benefit period
|
|
|
|
|
|
|
|
(b) because the claimant is caring for one or more new-born children
of the claimant or one or more children placed with the claimant for
the purpose of adoption is 10; and
|
|
|
|
(3) Subsections 12(4) to (7) read as follows:
|
|
|
|
(4) Subject to subsection (7), the maximum number of weeks for
which benefits may be paid
|
|
|
|
(a) for a single pregnancy is 15; and
|
|
|
|
(b) for the care of one or more new-born or adopted children as a
result of a single pregnancy or placement is 10.
|
|
|
|
(5) In a claimant's benefit period, the claimant may combine weeks
of benefits to which the claimant is entitled because of a reason
mentioned in subsection (3), but the maximum number of combined
weeks is 30.
|
|
|
|
(6) In a claimant's benefit period, the claimant may combine weeks
of benefits to which the claimant is entitled because of a reason
mentioned in subsections (2) and (3), but if the claimant is entitled under
subsection (2)
|
|
|
|
(a) to more than 30 weeks of benefits, the total number of weeks of
benefits payable because of reasons mentioned in subsections (2)
and (3) shall not exceed the claimant's entitlement under subsection
(2); and
|
|
|
|
(b) to 30 or fewer weeks of benefits, the claimant may, subject to the
applicable maximums, receive a greater number of weeks of benefits
if the claimant is also entitled to benefits because of a reason
mentioned in subsection (3), but the total number of weeks of
benefits shall not exceed 30.
|
|
|
|
(7) The maximum number of 10 weeks specified in paragraphs
(3)(b) and (4)(b) is extended to 15 weeks if
|
|
|
|
(a) a child mentioned in paragraph (3)(b) or (4)(b) is six months of
age or older at the time of the child's arrival at the claimant's home
or actual placement with the claimant for the purpose of adoption;
and
|
|
|
|
(b) a medical practitioner or the agency that placed the child certifies
that the child suffers from a physical, psychological or emotional
condition that requires an additional period of parental care.
|
|
|
|
Clause 4: (1) Subsection 23(3) reads as follows:
|
|
|
|
(3) If benefits are payable to a major attachment claimant under this
section and earnings are received by the claimant for a period that falls
in a week in the period described in subsection (2), the provisions of
subsection 19(2) do not apply and, subject to subsection 19(3), all those
earnings shall be deducted from the benefits payable for that week.
|
|
|
|
(2) New.
|
|
|
|
Clause 5: The title of Part VIII.1 reads as follows:
|
|
|
|
|
|
|
|
Clause 6: (1) The relevant portion of subsection
153.1(1) reads as follows:
|
|
|
|
153.1 (1) Notwithstanding anything in this Act, the Commission
shall, with the approval of the Governor in Council, make such
regulations as it deems necessary respecting the establishment and
operation of a scheme to ensure that special benefits are provided to
persons who are new entrants or re-entrants to the labour force within
the meaning of subsection 7(4), including regulations
|
|
|
|
(2) Subsection 153.1(3) reads as follows:
|
|
|
|
(3) The scheme established by the regulations may not provide
special benefits to persons who
|
|
|
|
(a) have less than 700 hours of insurable employment in their
qualifying period; or
|
|
|
|
(b) are subject to an increase under section 7.1 in the number of hours
of insurable employment required to qualify for benefits.
|
|
|
|
|
|
|
|
Clause 12: The relevant portion of subsection 13(1) reads as follows:
|
|
|
|
13. (1) Subject to this Part, a Canada Health and Social Transfer
established under paragraphs 14(a) and (b) is to be provided to the
provinces for the purposes of
|
|
|
|
Clause 13: New. The relevant portion of section 14
reads as follows:
|
|
|
|
14. The Canada Health and Social Transfer shall consist of
|
|
|
|
Clause 14: New.
|
|
|
|
Clause 15: New.
|
|
|
|
|
|
|
|
Clause 17: New.
|
|
|
|
Clause 18: Section 13 reads as follows:
|
|
|
|
13. Notwithstanding anything in this Act or any agreement entered
into under section 5, the aggregate amount of outstanding student loans
on which no interest is payable by the borrowers under subsection 7(1)
may not exceed five billion dollars, except as otherwise provided by an
appropriation Act or other Act of Parliament.
|
|
|
|
Clause 19: (1) The relevant portion of the definition
``net costs'' in subsection 14(6) reads as follows:
|
|
|
|
``net costs'', for a province for a loan year, means the amount by which
|
|
|
|
(a) the estimated aggregate of all amounts paid by the Minister in
that loan year
|
|
|
|
(i) to lenders under this Act, the regulations or an agreement
entered into under section 5, to lenders under the Canada
Student Loans Act or the regulations made under that Act, and
to collection agencies, in respect of student loans or
guaranteed student loans made pursuant to certificates of
eligibility issued or caused to be issued in any loan year by the
appropriate authority for that province, and
|
|
|
|
(2) The relevant portion of the definition ``total
program net costs'' in subsection 14(6) reads as follows:
|
|
|
|
``total program net costs'', for a loan year, means the amount by which
|
|
|
|
(a) the aggregate of all amounts paid by the Minister in that loan
year
|
|
|
|
(i) to lenders under this Act, the regulations or an agreement
entered into under section 5, to lenders under the Canada
Student Loans Act or the regulations made under that Act, and
to collection agencies, in respect of student loans or
guaranteed student loans made pursuant to certificates of
eligibility issued or caused to be issued in any loan year by the
appropriate authorities for participating provinces, and
|
|
|
|
Clause 20: New. The relevant portion of section 15
reads as follows:
|
|
|
|
15. The Governor in Council may make regulations
|
|
|
|
Clause 21: Section 19 reads as follows:
|
|
|
|
19. Any amount payable by the Minister under this Act, the
regulations or an agreement or arrangement entered into under this Act
may be paid by the Minister out of the Consolidated Revenue Fund.
|
|
|
|
|
|
|
|
Clause 30: Parts III and IV read as follows:
|
|
|
|
|
|
|
|
|
|
|
|
43. The definitions in this section apply in this Part.
|
|
|
|
``council'', in relation to the Cowichan Tribes, has the same meaning as
the expression ``council of the band'' in subsection 2(1) of the Indian
Act.
|
|
|
|
``Cowichan Tribes'' means the Cowichan Band of Indians referred to
in Order in Council P.C. 1973-3571.
|
|
|
|
``direct'' has the same meaning, for the purpose of distinguishing
between a direct and an indirect tax, as in class 2 of section 92 of the
Constitution Act, 1867.
|
|
|
|
``Minister'' means the Minister of Finance.
|
|
|
|
``reserve'' means the reserves, within the meaning of subsection 2(1) of
the Indian Act, set apart by Her Majesty for the use and benefit of the
Cowichan Tribes.
|
|
|
|
``sale'' has the meaning assigned by subsection 123(1) of the Excise Tax
Act.
|
|
|
|
``tobacco product'' means
|
|
|
|
(a) every article made by a tobacco manufacturer from raw leaf
tobacco, within the meaning assigned to those expressions by
section 6 of the Excise Act, by any process whatever, and includes
cigarettes and tobacco sticks, as defined in that section, and snuff;
|
|
|
|
(b) the leaves and stems of the tobacco plant if they have been
processed further than drying and sorting; and
|
|
|
|
(c) cigars, as defined in that section.
|
|
|
|
44. (1) Notwithstanding section 87 of the Indian Act, the council may
make a by-law imposing a direct tax in respect of the sale of tobacco
products on a reserve to be collected pursuant to an agreement entered
into under subsection 46(1).
|
|
|
|
(2) For greater certainty, except with respect to a tax imposed by a
by-law made under subsection (1), nothing in that subsection affects the
application of section 87 of the Indian Act.
|
|
|
|
(3) Moneys raised pursuant to a tax referred to in subsection (1) are
not Indian moneys within the meaning of subsection 2(1) of the Indian
Act.
|
|
|
|
(4) For the purposes of this Part, a tobacco product is sold on a
reserve if
|
|
|
|
(a) tax under section 165 of the Excise Tax Act is not payable in
respect of the sale because of the connection of the sale with the
reserve and the application of section 87 of the Indian Act; or
|
|
|
|
(b) tax under section 165 of the Excise Tax Act would not have been
payable in respect of the sale because of the reasons set out in
paragraph (a) if the purchaser had been a person eligible to benefit
from an exemption from taxation under section 87 of the Indian Act
and section 47 had not applied to the sale.
|
|
|
|
(5) Expenditures made out of moneys raised pursuant to a tax
referred to in subsection (1) must be made under the authority of a
resolution approved by a majority of the councillors of the Cowichan
Tribes present at a meeting of the council duly convened.
|
|
|
|
45. (1) A by-law made under subsection 44(1)
|
|
|
|
(a) shall be valid only if approved by a majority of the councillors of
the Cowichan Tribes present at a meeting of the council duly
convened;
|
|
|
|
(b) shall not come into force before it is approved by the Minister and
an agreement has been entered into under subsection 46(1);
|
|
|
|
(c) shall provide that the rate of tax on the sale of tobacco products
is the rate at which tax is imposed under subsection 165(1) of the
Excise Tax Act, as amended from time to time;
|
|
|
|
(d) may be made with respect to any matter arising out of or ancillary
to the exercise of powers under this section; and
|
|
|
|
(e) is not subject to the Statutory Instruments Act.
|
|
|
|
(2) A copy of a by-law made by the council under this Part, if it is
certified to be a true copy by the Minister or a person authorized by the
Minister, is evidence that the by-law was duly made by the council and
approved by the Minister, without proof of the signature or the
authorization of the person, and no such by-law is invalid by reason of
any defect in form.
|
|
|
|
(3) The council shall, on demand, provide a copy of any by-law made
under this Part and shall publish every such by-law in a newspaper
having general circulation in the place where the tax applies as well as
in the First Nations Gazette, but no by-law shall be invalid by reason of
a failure to make such publication.
|
|
|
|
46. (1) Where the council has made a by-law imposing a tax under
this Part, the Minister, with the approval of the Governor in Council,
may on behalf of the Government of Canada enter into an agreement
with the council pursuant to which the Government of Canada will
collect the tax on behalf of the Cowichan Tribes and will make
payments to the council in respect of the tax so collected in accordance
with the terms and conditions of the agreement.
|
|
|
|
(2) Where an agreement has been entered into, the Minister may
make advance payments to the council out of the Consolidated Revenue
Fund on account of any amount that may become payable to the
Cowichan Tribes pursuant to the agreement.
|
|
|
|
(3) Where an agreement has been entered into,
|
|
|
|
(a) Part IX of the Excise Tax Act (except paragraph 240(1)(a) of that
Act) applies for the purposes of a by-law made under subsection
44(1) as if the tax were imposed under subsection 165(1) of that Act;
|
|
|
|
(b) where a person does anything to satisfy a requirement of the
by-law that would satisfy a corresponding requirement of Part IX of
the Excise Tax Act if the tax imposed under the by-law were imposed
under subsection 165(1) of that Act, the requirement of the by-law
is deemed to have been satisfied;
|
|
|
|
(c) for greater certainty, every person who is a registrant for the
purposes of Part IX of the Excise Tax Act is a registrant for the
purposes of the by-law; and
|
|
|
|
(d) any proceeding that could be taken under any other Act of
Parliament in respect of the tax imposed under subsection 165(1) of
the Excise Tax Act may be taken in respect of the tax imposed under
the by-law.
|
|
|
|
47. No tax is payable under subsection 165(1) of the Excise Tax Act
with respect to a supply in respect of which a tax referred to in
subsection 44(1) is payable.
|
|
|
|
48. (1) No person shall provide access to information obtained in the
administration of this Part or any by-law made under this Part that may
directly or indirectly identify a person except
|
|
|
|
(a) for the purposes of administering or enforcing this Part or Part IX
of the Excise Tax Act or a by-law made under this Part;
|
|
|
|
(b) for any purpose for which taxpayer information may be provided
under Part IX of the Excise Tax Act;
|
|
|
|
(c) for the purposes of any legal proceedings;
|
|
|
|
(d) to the person to whom the information relates;
|
|
|
|
(e) to the council and any officer of the tax administration of the
Cowichan Tribes who is authorized by the council, for the purposes
of formulating or implementing the fiscal policy of the Cowichan
Tribes;
|
|
|
|
(f) to an official of the Department of Finance for the purposes of
formulating or implementing fiscal policy; and
|
|
|
|
(g) to any person legally entitled to it under any Act of Parliament or
of the legislature of a province, solely for the purposes for which that
person is entitled to it.
|
|
|
|
(2) Every person to whom information has been provided for a
particular purpose under subsection (1) and who for any other purpose
knowingly uses, provides to any person, allows the provision to any
person of, or allows any person access to, that information is guilty of
an offence and liable on summary conviction to a fine of not more than
$5,000 or to imprisonment for a term of not more than twelve months,
or to both.
|
|
|
|
49. Every person who contravenes this Part, except subsection
48(1), or a by-law made under this Part is guilty of an offence and liable
on summary conviction to a fine of not more than $25,000 or to
imprisonment for a term of not more than twelve months, or to both.
|
|
|
|
50. [Amendment]
|
|
|
|
|
|
|
|
|
|
|
|
51. The definitions in this section apply in this Part.
|
|
|
|
``alcoholic beverage'' means
|
|
|
|
(a) beer, within the meaning assigned by section B.02.130 of the
Food and Drug Regulations, containing more than .05% alcohol
by volume;
|
|
|
|
(b) ale, stout, porter or malt liquor, within the meaning assigned
by section B.02.131 of the Food and Drug Regulations,
containing more than .05% alcohol by volume;
|
|
|
|
(c) wine, within the meaning assigned by section 25 of the Excise
Tax Act, containing more than 1% alcohol by volume;
|
|
|
|
(d) any beverage containing more than 1% alcohol by volume,
that is obtained from the distillation of grains, fruit or other
agricultural products or from the distillation of beer or wine; and
|
|
|
|
(e) any other beverage that contains a combination of any
beverage referred to in paragraphs (a) to (d) that is suitable for
human consumption and that contains more than 1% alcohol by
volume.
|
|
|
|
``council'', in relation to the Westbank First Nation, has the same
meaning as the expression ``council of the band'' in subsection 2(1)
of the Indian Act.
|
|
|
|
``direct'' has the same meaning, for the purpose of distinguishing
between a direct and an indirect tax, as in class 2 of section 92 of the
Constitution Act, 1867.
|
|
|
|
``Minister'' means the Minister of Finance.
|
|
|
|
``reserve'' means the reserves, within the meaning of subsection 2(1) of
the Indian Act, set apart by Her Majesty for the use and benefit of the
Westbank First Nation.
|
|
|
|
``sale'' has the meaning assigned by subsection 123(1) of the Excise Tax
Act.
|
|
|
|
``tobacco product'' means
|
|
|
|
(a) every article made by a tobacco manufacturer from raw leaf
tobacco, within the meaning assigned to those expressions by
section 6 of the Excise Act, by any process whatever, and includes
cigarettes and tobacco sticks, as defined in that section, and snuff;
|
|
|
|
(b) the leaves and stems of the tobacco plant if they have been
processed further than drying and sorting; and
|
|
|
|
(c) cigars, as defined in that section.
|
|
|
|
``Westbank First Nation'' means the Westbank Band of Indians referred
to in Order in Council P.C. 1973-3571.
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
52. (1) Notwithstanding section 87 of the Indian Act, the council may
make a by-law imposing a direct tax in respect of the sale of alcoholic
beverages or tobacco products on a reserve to be collected pursuant to
an agreement entered into under subsection 54(1).
|
|
|
|
(2) For greater certainty, except with respect to a tax imposed by a
by-law made under subsection (1), nothing in that subsection affects the
application of section 87 of the Indian Act.
|
|
|
|
(3) Moneys raised pursuant to a tax referred to in subsection (1) are
not Indian moneys within the meaning of subsection 2(1) of the Indian
Act.
|
|
|
|
(4) For the purposes of this Part, an alcoholic beverage or a tobacco
product is sold on a reserve if
|
|
|
|
(a) tax under section 165 of the Excise Tax Act is not payable in
respect of the sale because of the connection of the sale with the
reserve and the application of section 87 of the Indian Act; or
|
|
|
|
(b) tax under section 165 of the Excise Tax Act would not have been
payable in respect of the sale because of the reasons set out in
paragraph (a) if the purchaser had been a person eligible to benefit
from an exemption from taxation under section 87 of the Indian Act
and section 55 had not applied to the sale.
|
|
|
|
(5) Expenditures made out of moneys raised pursuant to a tax
referred to in subsection (1) must be made under the authority of a
resolution approved by a majority of the councillors of the Westbank
First Nation present at a meeting of the council duly convened.
|
|
|
|
53. (1) A by-law made under subsection 52(1)
|
|
|
|
(a) shall be valid only if approved by a majority of the councillors of
the Westbank First Nation present at a meeting of the council duly
convened;
|
|
|
|
(b) shall not come into force before it is approved by the Minister and
an agreement has been entered into under subsection 54(1);
|
|
|
|
(c) shall provide that the rate of tax on the sale of the alcoholic
beverages and tobacco products that are subject to the tax is the rate
at which tax is imposed under subsection 165(1) of the Excise Tax
Act;
|
|
|
|
(d) may be made with respect to any matter arising out of or ancillary
to the exercise of powers under this section; and
|
|
|
|
(e) is not subject to the Statutory Instruments Act.
|
|
|
|
(2) A copy of a by-law made by the council under this Part, if it is
certified to be a true copy by the Minister or a person authorized by the
Minister, is evidence that the by-law was duly made by the council and
approved by the Minister, without proof of the signature or the
authorization of the person, and no such by-law is invalid by reason of
any defect in form.
|
|
|
|
(3) The council shall, on demand, provide a copy of any by-law made
under this Part and shall publish every such by-law in a newspaper
having general circulation in the place where the tax applies as well as
in the First Nations Gazette, but no by-law shall be invalid by reason of
a failure to make such publication.
|
|
|
|
54. (1) Where the council has made a by-law imposing a tax under
this Part, the Minister, with the approval of the Governor in Council,
may on behalf of the Government of Canada enter into an agreement
with the council pursuant to which the Government of Canada will
collect the tax on behalf of the Westbank First Nation and will make
payments to the council in respect of the tax so collected in accordance
with the terms and conditions of the agreement.
|
|
|
|
(2) Where an agreement has been entered into, the Minister may
make advance payments to the council out of the Consolidated Revenue
Fund on account of any amount that may become payable to the
Westbank First Nation pursuant to the agreement.
|
|
|
|
(3) Where an agreement has been entered into,
|
|
|
|
(a) Part IX of the Excise Tax Act (except paragraph 240(1)(a) of that
Act) applies for the purposes of a by-law made under subsection
52(1) as if the tax were imposed under subsection 165(1) of that Act;
|
|
|
|
(b) where a person does anything to satisfy a requirement of the
by-law that would satisfy a corresponding requirement of Part IX of
the Excise Tax Act if the tax imposed under the by-law were imposed
under subsection 165(1) of that Act, the requirement of the by-law
is deemed to have been satisfied;
|
|
|
|
(c) for greater certainty, every person who is a registrant for the
purposes of Part IX of the Excise Tax Act is a registrant for the
purposes of the by-law; and
|
|
|
|
(d) any proceeding that could be taken under any other Act of
Parliament in respect of the tax imposed under subsection 165(1) of
the Excise Tax Act may be taken in respect of the tax imposed under
the by-law.
|
|
|
|
55. No tax is payable under subsection 165(1) of the Excise Tax Act
with respect to a supply in respect of which a tax referred to in
subsection 52(1) is payable.
|
|
|
|
56. (1) No person shall provide access to information obtained in the
administration of this Part or any by-law made under this Part that may
directly or indirectly identify a person except
|
|
|
|
(a) for the purposes of administering or enforcing this Part or Part IX
of the Excise Tax Act or a by-law made under this Part;
|
|
|
|
(b) for any purpose for which taxpayer information may be provided
under Part IX of the Excise Tax Act;
|
|
|
|
(c) for the purposes of any legal proceedings;
|
|
|
|
(d) to the person to whom the information relates;
|
|
|
|
(e) to the council and any officer of the tax administration of the
Westbank First Nation who is authorized by the council, for the
purposes of formulating or implementing the fiscal policy of the
Westbank First Nation;
|
|
|
|
(f) to an official of the Department of Finance for the purposes of
formulating or implementing fiscal policy; and
|
|
|
|
(g) to any person legally entitled to it under any Act of Parliament or
of the legislature of a province, solely for the purposes for which that
person is entitled to it.
|
|
|
|
(2) Every person to whom information has been provided for a
particular purpose under subsection (1) and who for any other purpose
knowingly uses, provides to any person, allows the provision to any
person of, or allows any person access to, that information is guilty of
an offence and liable on summary conviction to a fine of not more than
$5,000 or to imprisonment for a term of not more than twelve months,
or to both.
|
|
|
|
57. Every person who contravenes this Part, except subsection
56(1), or a by-law made under this Part is guilty of an offence and liable
on summary conviction to a fine of not more than $25,000 or to
imprisonment for a term of not more than twelve months, or to both.
|
|
|
|
|
|
|
|
Clause 31: Part 4 reads as follows:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
58. The definitions in this section apply in this Division.
|
|
|
|
``alcoholic beverage'' means
|
|
|
|
(a) beer, within the meaning assigned by section B.02.130 of the
Food and Drug Regulations, containing more than .05% alcohol
by volume;
|
|
|
|
(b) ale, stout, porter or malt liquor, within the meaning assigned
by section B.02.131 of the Food and Drug Regulations,
containing more than .05% alcohol by volume;
|
|
|
|
(c) wine, within the meaning assigned by section 25 of the Excise
Tax Act, containing more than 1% alcohol by volume;
|
|
|
|
(d) any beverage containing more than 1% alcohol by volume,
that is obtained from the distillation of grains, fruit or other
agricultural products or from the distillation of beer or wine; and
|
|
|
|
(e) any other beverage that contains a combination of any
beverage referred to in paragraphs (a) to (d) that is suitable for
human consumption and that contains more than 1% alcohol by
volume.
|
|
|
|
``council'' in relation to the Kamloops Indian Band, has the same
meaning as the expression ``council of the band'' in subsection 2(1)
of the Indian Act.
|
|
|
|
``direct'' has the same meaning, for the purpose of distinguishing
between a direct and an indirect tax, as in class 2 of section 92 of the
Constitution Act, 1867.
|
|
|
|
``fuel'' means
|
|
|
|
(a) diesel fuel, including any fuel oil that is suitable for use in
internal combustion engines of the compression-ignition type,
other than such fuel oil that is intended for use and is actually used
as heating oil;
|
|
|
|
(b) gasoline type fuels for use in internal combustion engines; and
|
|
|
|
|
|
|
|
``Kamloops Indian Band'' means the Kamloops Band of Indians
referred to in Order in Council P.C. 1973-3571.
|
|
|
|
``Minister'' means the Minister of Finance.
|
|
|
|
``reserve'' means the reserves, within the meaning of subsection 2(1) of
the Indian Act, set apart by Her Majesty for the use and benefit of the
Kamloops Indian Band.
|
|
|
|
``sale'' has the meaning assigned by subsection 123(1) of the Excise Tax
Act.
|
|
|
|
``tobacco product'' means
|
|
|
|
(a) every article made by a tobacco manufacturer from raw leaf
tobacco, within the meaning assigned to those expressions by
section 6 of the Excise Act, by any process whatever, and includes
cigarettes and tobacco sticks, as defined in that section, and snuff;
|
|
|
|
(b) the leaves and stems of the tobacco plant if they have been
processed further than drying and sorting; and
|
|
|
|
(c) cigars, within the meaning assigned by section 6 of the Excise
Act.
|
|
|
|
59. (1) Notwithstanding section 87 of the Indian Act, the council may
make a by-law imposing a direct tax in respect of the sale of alcoholic
beverages, fuel or tobacco products on a reserve to be collected
pursuant to an administration agreement entered into under subsection
60(1).
|
|
|
|
(2) For greater certainty, except with respect to a tax imposed by a
by-law made under subsection (1), nothing in that subsection affects the
application of section 87 of the Indian Act.
|
|
|
|
(3) Moneys raised pursuant to a tax referred to in subsection (1) are
not Indian moneys within the meaning of subsection 2(1) of the Indian
Act.
|
|
|
|
(4) For the purposes of this Division, an alcoholic beverage, fuel or
a tobacco product is sold on a reserve if
|
|
|
|
(a) tax under section 165 of the Excise Tax Act is not payable in
respect of the sale because of the connection of the sale with the
reserve and the application of section 87 of the Indian Act;
|
|
|
|
(b) tax under section 165 of the Excise Tax Act would not have been
payable in respect of the sale because of the reasons set out in
paragraph (a) if the purchaser had been a person eligible to benefit
from an exemption from taxation under section 87 of the Indian Act
and section 61 had not applied to the sale.
|
|
|
|
(5) Expenditures made out of moneys raised pursuant to a tax
referred to in subsection (1) must be made under the authority of a
resolution approved by a majority of the councillors of the Kamloops
Indian Band present at a meeting of the council duly convened.
|
|
|
|
(6) A by-law made under subsection (1)
|
|
|
|
(a) shall be valid only if approved by a majority of the councillors of
the Kamloops Indian Band present at a meeting of the council duly
convened;
|
|
|
|
(b) shall not come into force before it is approved by the Minister and
an administration agreement has been entered into under subsection
60(1);
|
|
|
|
(c) shall provide that the rate of tax on the sale of the alcoholic
beverages, tobacco products and fuels that are subject to the tax is the
rate at which tax is imposed under subsection 165(1) of the Excise
Tax Act;
|
|
|
|
(d) may be made with respect to any matter arising out of or ancillary
to the exercise of powers under this subsection; and
|
|
|
|
(e) is not subject to the Statutory Instruments Act.
|
|
|
|
(7) A copy of a by-law made by the council under this Division, if
it is certified to be a true copy by the Minister or a person authorized by
the Minister, is evidence that the by-law was duly made by the council
and approved by the Minister, without proof of the signature or the
authorization of the person, and no such by-law is invalid by reason of
any defect in form.
|
|
|
|
(8) The council shall, on demand, provide a copy of any by-law made
under this Division and shall publish a copy of every such by-law in a
newspaper having general circulation in the place where the tax applies
as well as in the First Nations Gazette, but no by-law shall be invalid by
reason of a failure to make such publication.
|
|
|
|
60. (1) Where the council has made a by-law imposing a tax under
this Division, the council may enter into an administration agreement
within the meaning of subsection 2(1) of the Federal-Provincial Fiscal
Arrangements Act with respect to the by-law.
|
|
|
|
(2) Where an administration agreement has been entered into,
|
|
|
|
(a) Part IX of the Excise Tax Act (except paragraph 240(1)(a) of that
Act) applies for the purposes of a by-law made under subsection
59(1) as if the tax were imposed under subsection 165(1) of that Act;
|
|
|
|
(b) where a person does anything to satisfy a requirement of the
by-law that would satisfy a corresponding requirement of Part IX of
the Excise Tax Act if the tax imposed under the by-law were imposed
under subsection 165(1) of that Act, the requirement of the by-law
is deemed to have been satisfied;
|
|
|
|
(c) for greater certainty, every person who is a registrant for the
purposes of Part IX of the Excise Tax Act is a registrant for the
purposes of the by-law; and
|
|
|
|
(d) any proceeding that could be taken under any other Act of
Parliament in respect of the tax imposed under subsection 165(1) of
the Excise Tax Act may be taken in respect of the tax imposed under
the by-law.
|
|
|
|
61. No tax is payable under subsection 165(1) of the Excise Tax Act
with respect to a supply in respect of which a tax referred to in
subsection 59(1) is payable.
|
|
|
|
62. (1) No person shall provide access to information obtained in the
administration of this Division or any by-law made under this Division
that may directly or indirectly identify a person except
|
|
|
|
(a) for the purpose of administering or enforcing this Division or Part
IX of the Excise Tax Act or a by-law made under this Division;
|
|
|
|
(b) for any purpose for which taxpayer information may be provided
under Part IX of the Excise Tax Act;
|
|
|
|
(c) for the purposes of any legal proceedings;
|
|
|
|
(d) to the person to whom the information relates;
|
|
|
|
(e) to the council and any officer of the tax administration of the
Kamloops Indian Band who is authorized by the council, for the
purposes of formulating or implementing fiscal policy of the
Kamloops Indian Band;
|
|
|
|
(f) to an official of the Department of Finance for the purposes of
formulating or implementing fiscal policy; and
|
|
|
|
(g) to any person legally entitled to it under any Act of Parliament or
of the legislature of a province, solely for the purposes for which that
person is entitled to it.
|
|
|
|
(2) Every person to whom information has been provided for a
particular purpose under subsection (1) and who for any other purpose
knowingly uses, provides to any person, allows the provision to any
person of, or allows any person access to, that information is guilty of
an offence and liable on summary conviction to a fine of not more than
$5,000 or to imprisonment for a term of not more than twelve months,
or to both.
|
|
|
|
(3) Every person who contravenes this Division, except subsection
(1), or a by-law made under this Division is guilty of an offence and
liable on summary conviction to a fine of not more than $25,000 or to
imprisonment for a term of not more than twelve months, or to both.
|
|
|
|
|
|
|
|
|
|
|
|
63. to 71. [Amendments]
|
|
|
|
|
|
|
|
Clause 32: Division 1 of Part 5 reads as follows:
|
|
|
|
|
|
|
|
|
|
|
|
25. The definitions in this section apply in this Division.
|
|
|
|
``council'', in relation to the Sliammon First Nation, has the same
meaning as the expression ``council of the band'' in subsection 2(1)
of the Indian Act.
|
|
|
|
``direct'' has the same meaning, for the purpose of distinguishing
between a direct and an indirect tax, as in class 2 of section 92 of the
Constitution Act, 1867.
|
|
|
|
``fuel'' means
|
|
|
|
(a) diesel fuel, including any fuel oil that is suitable for use in
internal combustion engines of the compression-ignition type,
other than such fuel oil that is intended for use and is actually used
as heating oil;
|
|
|
|
(b) gasoline type fuels for use in internal combustion engines; and
|
|
|
|
|
|
|
|
``Minister'' means the Minister of Finance.
|
|
|
|
``reserve'' means the reserves, within the meaning of subsection 2(1) of
the Indian Act, set apart by Her Majesty for the use and benefit of the
Sliammon First Nation.
|
|
|
|
``sale'' has the meaning assigned by subsection 123(1) of the Excise Tax
Act.
|
|
|
|
``Sliammon First Nation'' means the Sliammon Band of Indians
referred to in Order in Council P.C. 1973-3571.
|
|
|
|
``tobacco product'' means
|
|
|
|
(a) every article made by a tobacco manufacturer from raw leaf
tobacco, within the meaning assigned to those expressions by
section 6 of the Excise Act, by any process whatever, and includes
cigarettes and tobacco sticks, as defined in that section, and snuff;
|
|
|
|
(b) the leaves and stems of the tobacco plant if they have been
processed further than drying and sorting; and
|
|
|
|
(c) cigars, within the meaning assigned by section 6 of the Excise
Act.
|
|
|
|
26. (1) Notwithstanding section 87 of the Indian Act, the council may
make a by-law imposing a direct tax in respect of the sale of tobacco
products or fuel on a reserve to be collected under an administration
agreement entered into under subsection 31(1).
|
|
|
|
(2) For greater certainty, except with respect to a tax imposed by a
by-law made under subsection (1), nothing in that subsection affects the
application of section 87 of the Indian Act.
|
|
|
|
(3) Moneys raised pursuant to a tax referred to in subsection (1) are
not Indian moneys within the meaning of subsection 2(1) of the Indian
Act.
|
|
|
|
(4) For the purposes of this Division, a tobacco product or fuel is sold
on a reserve if
|
|
|
|
(a) tax under section 165 of the Excise Tax Act is not payable in
respect of the sale because of the connection of the sale with the
reserve and the application of section 87 of the Indian Act; or
|
|
|
|
(b) tax under section 165 of the Excise Tax Act would not have been
payable in respect of the sale because of the reasons set out in
paragraph (a) if the purchaser had been a person eligible to benefit
from an exemption from taxation under section 87 of the Indian Act
and section 32 had not applied to the sale.
|
|
|
|
(5) Expenditures made out of moneys raised under a tax referred to
in subsection (1) must be made under the authority of a resolution
approved by a majority of the councillors of the Sliammon First Nation
present at a meeting of the council duly convened.
|
|
|
|
(6) A by-law made under subsection (1)
|
|
|
|
(a) is valid only if approved by a majority of the councillors of the
Sliammon First Nation present at a meeting of the council duly
convened;
|
|
|
|
(b) may not come into force before it is approved by the Minister and
an administration agreement has been entered into under subsection
31(1);
|
|
|
|
(c) must provide that the rate of tax on the sale of the tobacco
products and fuels that are subject to the tax is the rate at which tax
is imposed under subsection 165(1) of the Excise Tax Act;
|
|
|
|
(d) may be made with respect to any matter arising out of or ancillary
to the exercise of powers under this section; and
|
|
|
|
(e) is not subject to the Statutory Instruments Act.
|
|
|
|
(7) A copy of a by-law made by the council under this Division, if
it is certified to be a true copy by the Minister or a person authorized by
the Minister, is evidence that the by-law was duly made by the council
and approved by the Minister, without proof of the signature or the
authorization of the person, and no such by-law is invalid by reason of
any defect in form.
|
|
|
|
(8) The council must, on demand, provide a copy of any by-law
made under this Division and must publish a copy of every such by-law
in the First Nations Gazette and in a newspaper having general
circulation in the place where the tax applies. However, if the council
fails to so publish it, the by-law is, notwithstanding the failure, valid.
|
|
|
|
27. (1) If the council has made a by-law imposing a tax under this
Division, the council may enter into an administration agreement,
within the meaning of subsection 2(1) of the Federal-Provincial Fiscal
Arrangements Act, with respect to the by-law.
|
|
|
|
(2) If an administration agreement has been entered into,
|
|
|
|
(a) Part IX of the Excise Tax Act (except paragraph 240(1)(a) of that
Act) applies for the purposes of a by-law made under subsection
30(1) as if the tax were imposed under subsection 165(1) of that Act;
|
|
|
|
(b) anything done to satisfy a requirement of the by-law that would
satisfy a corresponding requirement of Part IX of the Excise Tax Act
if the tax imposed under the by-law were imposed under subsection
165(1) of that Act, satisfies the requirement of the by-law;
|
|
|
|
(c) for greater certainty, every person who is a registrant for the
purposes of Part IX of the Excise Tax Act is a registrant for the
purposes of the by-law; and
|
|
|
|
(d) any proceeding that could be taken under any other Act of
Parliament in respect of the tax imposed under subsection 165(1) of
the Excise Tax Act may be taken in respect of the tax imposed under
the by-law.
|
|
|
|
28. No tax is payable under subsection 165(1) of the Excise Tax Act
with respect to a supply in respect of which a tax referred to in
subsection 30(1) is payable.
|
|
|
|
29. (1) No person shall provide access to information obtained in the
administration of this Division or any by-law made under this Division
that may directly or indirectly identify a person except
|
|
|
|
(a) for the purpose of administering or enforcing this Division, Part
IX of the Excise Tax Act or a by-law made under this Division;
|
|
|
|
(b) for any purpose for which taxpayer information may be provided
under Part IX of the Excise Tax Act;
|
|
|
|
(c) for the purposes of any legal proceedings;
|
|
|
|
(d) to the person to whom the information relates;
|
|
|
|
(e) to the council or any officer of the tax administration of the
Sliammon First Nation who is authorized by the council, for the
purposes of formulating or implementing fiscal policy of the
Sliammon First Nation;
|
|
|
|
(f) to an official of the Department of Finance for the purposes of
formulating or implementing fiscal policy; and
|
|
|
|
(g) to any person legally entitled to it under any Act of Parliament or
of the legislature of a province, solely for the purposes for which that
person is entitled to it.
|
|
|
|
(2) Every person to whom information has been provided for a
particular purpose under subsection (1) and who for any other purpose
knowingly uses, provides to any person, allows the provision to any
person of, or allows any person access to, that information is guilty of
an offence and liable on summary conviction to a fine of not more than
$5,000 or to imprisonment for a term of not more than 12 months, or to
both.
|
|
|
|
30. Every person who contravenes this Division, except subsection
33(1), or a by-law made under this Division is guilty of an offence and
liable on summary conviction to a fine of not more than $25,000 or to
imprisonment for a term of not more than 12 months, or to both.
|
|
|
|
|
|
|
|
Clause 33: New. The relevant portion of subsection 295(5) reads as
follows:
|
|
|
|
(5) An official may
|
|
|
|
|
|
|
|
(d) provide confidential information
|
|
|
|
|
|
|
|
Clause 35: The relevant portion of subsection 245(2) reads as
follows:
|
|
|
|
(2) Subject to subsection 248(3) and sections 251 and 265 to 267, the
reporting period of a registrant at a particular time in a fiscal year of the
registrant is
|
|
|
|
Clause 36: New.
|
|
|
|
|
|
|
|
Clause 37: (1) The amendment would replace ``(A/B) - 1.03'' with
``(A/B) - 1''.
|
|
|
|
(2) New.
|
|
|
|
(3) The relevant portion of subsection 117.1(4) reads
as follows:
|
|
|
|
(4) In this section, the Consumer Price Index for any 12 month period
is the result arrived at by
|
|
|
|
(a) aggregating the Consumer Price Index, as published by Statistics
Canada under the authority of the Statistics Act, adjusted in such
manner as may be prescribed, for each month in that period;
|
|
|
|
Clause 38: (1) The amendment would replace
``$6,456'' with ``$6,546''.
|
|
|
|
(2) The amendment would replace ``$25,921'' with
``$26,284''.
|
|
|
|
(3) New.
|
|
|
|
Clause 39: (1) The relevant portion of the description
of B in subsection 122.51(2) reads as follows:
|
|
|
|
B is 5% of the amount, if any, by which
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Clause 40: (1) The amendment would replace
``$1,020'' with ``$1,090''.
|
|
|
|
(2) The description of B in subsection 122.61(1) reads
as follows:
|
|
|
|
B is 5% (or where the person is an
eligible individual in respect of only one qualified
dependant at the beginning of the month, 2.5%) of the
amount, if any, by which the person's adjusted income
for the year exceeds $29,590; and
|
|
|
|
(3) The amendment would replace ``$955'' with
``$1,155'', ``$955'' with ``$1,155'', ``$755'' with
``$955'' and ``$680'' with ``$880''.
|
|
|
|
(4) The descriptions of G and H in subsection
122.61(1) read as follows:
|
|
|
|
G is the amount, if any, by which the person's adjusted income for
the year exceeds $20,921, and
|
|
|
|
H is, where the person is an eligible individual in respect of
|
|
|
|
(a) only one qualified dependant, 11.0%,
|
|
|
|
(b) two qualified dependants, 19.7%, and
|
|
|
|
(c) three or more qualified dependants, 27.6%.
|
|
|
|
(5) The amendment would replace ``1996'' with
``1998''.
|
|
|
|
(6) The amendment would replace ``(A/B) - 1.03''
with ``(A/B) - 1''.
|
|
|
|
(7) The description of A in subparagraph
122.61(5)(b)(ii) reads as follows:
|
|
|
|
A is the Consumer Price Index (within the meaning assigned by
subsection 117.1(4)) for the 12 month period that ended on March
31 in the calendar year following the base taxation year, and
|
|
|
|
(8) New.
|
|
|
|
Clause 41: (1) The amendment would replace ``20%''
with ``30%''.
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Clause 42: Section 206.2 is new. Section 206.1 reads as follows:
|
|
|
|
206.1 (1) Every employee who has completed six consecutive
months of continuous employment with an employer is entitled to and
shall be granted a leave of absence from employment as follows:
|
|
|
|
(a) subject to subsection (2), where an employee has or will have the
actual care and custody of a new-born child, the employee is entitled
to and shall be granted a leave of absence from employment of up to
twenty-four weeks in the fifty-two week period beginning on the day
on which the child is born or the day on which the child comes into
the employee's care; and
|
|
|
|
(b) subject to subsection (2), where an employee commences legal
proceedings under the laws of a province to adopt a child or obtains
an order under the laws of a province for the adoption of a child, the
employee is entitled to and shall be granted a leave of absence from
employment of up to twenty-four weeks in the fifty-two week period
beginning on the day on which the child comes into the employee's
care.
|
|
|
|
(2) The aggregate amount of leave of absence from employment that
may be taken by two employees under this section in respect of the birth
or adoption of any one child shall not exceed twenty-four weeks.
|
|
|
|
|
|
|
|
Clause 45: New.
|
|
|
|
|
|
|
|
Clause 47: New.
|
|