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| R.S., c. 2 (5th
Supp.)
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249. (1) Subsection 26(30) of the Income
Tax Application Rules is replaced by the
following:
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| Additions to
taxable
Canadian
property
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(30) Subsections (1.1) to (29) do not apply
to a disposition by a non-resident person of a
property
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(a) that the person last acquired before April
27, 1995;
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(b) that would not be a taxable Canadian
property immediately before the
disposition if section 115 of the amended
Act were read as it applied to dispositions
that occurred on April 26, 1995; and
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(c) that would be a taxable Canadian
property immediately before the
disposition if section 115 of the amended
Act were read as it applied to dispositions
that occurred on January 1, 1996.
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(2) Subsection (1) applies to dispositions
that occur after October 1, 1996.
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| 1991, c. 49
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250. (1) Subsection 236(1) of An Act to
amend the Income Tax Act, the Canada
Pension Plan, the Cultural Property Export
and Import Act, the Income Tax Conventions
Interpretation Act, the Tax Court of Canada
Act, the Unemployment Insurance Act, the
Canada-Newfoundland Atlantic Accord
Implementation Act, the Canada-Nova
Scotia Offshore Petroleum Resources
Accord Implementation Act and certain
related Acts, is amended
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(a) by replacing the reference to the
words ``3/4 of the amount determined
under subparagraph (i) in respect of
him'' in paragraph 26(5)(d) of An Act to
amend the Income Tax Act and a related
Act, chapter 55 of the Statutes of Canada,
1986, with a reference to the words ``the
amount determined when the fraction
required to be used by him in the year or
fiscal period under paragraph 38(a) or
(b) is multiplied by the amount
determined under subparagraph (i) in
respect of him''; and
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(b) by replacing the reference to the
words ``3/4 of the amount determined
under subparagraph (i) in respect of the
proprietor'' in paragraph 26(5)(e) of An
Act to amend the Income Tax Act and a
related Act, chapter 55 of the Statutes of
Canada, 1986, with a reference to the
words ``the amount determined when the
fraction required to be used by the
proprietor in the year or fiscal period
under paragraph 38(a) or (b) is
multiplied by the amount determined
under subparagraph (i) in respect of the
proprietor''.
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(2) Subsection (1) is deemed to have come
into force on December 19, 1986.
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| 1998, c. 19
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251. (1) Subparagraph 131(11)(b)(iv) of
the Income Tax Amendments Act, 1997 is
replaced by the following:
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(iv) the disposition is made by
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(A) the individual or the individual's
spouse or common-law partner,
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(B) the estate of the individual or of
the individual's spouse or
common-law partner within the
estate's first taxation year,
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(C) the particular trust where it is a
post-1971 spousal or common-law
partner trust or a trust described in
paragraph 104(4)(a.1) of the Income
Tax Act, the individual's spouse or
common-law partner, as the case
may be, is the beneficiary referred to
in subparagraph (i) and the
disposition occurs before the end of
the trust's third taxation year that
begins after the death of the
individual's spouse or common-law
partner, as the case may be, or
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(D) a trust described in paragraph
73(1.01)(c) of that Act created by the
individual, or a trust described in
paragraph 70(6)(b) of that Act
created by the individual's will in
respect of the individual's spouse or
common-law partner, before the end
of the trust's third taxation year that
begins after the death of the
individual or the individual's spouse
or common-law partner, as the case
may be;
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(2) Subsection (1) applies to the 2000 and
subsequent taxation years; and
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(a) in respect of the 1998 and 1999
taxation years, where a taxpayer and a
person who would have been the
taxpayer's common-law partner in the
1998 or 1999 taxation year jointly elect
under section 144 of the Modernization of
Benefits and Obligations Act to have
sections 130 to 142 of that Act apply, if
applicable, to the 1998 or 1999 taxation
year, subparagraph 131(11)(b)(iv) of the
Income Tax Amendments Act, 1997, as
enacted by subsection (1), shall be read as
follows for the applicable year:
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(iv) the disposition is made by
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(A) the individual or the individual's
spouse or common-law partner,
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(B) the estate of the individual or of
the individual's spouse or
common-law partner within the
estate's first taxation year,
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(C) the particular trust where it is a
trust described in paragraph
104(4)(a) or (a.1) of the Income Tax
Act in respect of a spouse or
common-law partner, the spouse or
common-law partner is the
beneficiary referred to in
subparagraph (i) and the disposition
occurs before the end of the trust's
third taxation year that begins after
the death of the spouse or
common-law partner, or
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(D) a trust described in paragraph
73(1)(c) of that Act created by the
individual in respect of the
individual's spouse or common-law
partner, or a trust described in
paragraph 70(6)(b) of that Act
created by the individual's will in
respect of the individual's spouse or
common-law partner, before the end
of the trust's third taxation year that
begins after the death of the spouse
or common-law partner;
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(b) in respect of the 2000 taxation year,
where a joint election has not been filed
by the taxpayer and a person who would
have been the taxpayer's common-law
partner in the year 2000 to have sections
130 to 142 of the Modernization of
Benefits and Obligations Act apply to the
year 2000, subparagraph 131(11)(b)(iv)
of the Income Tax Amendments Act, 1997,
as enacted by subsection (1), shall be read
as follows for that year, namely;
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(iv) the disposition is made by
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(A) the individual or the individual's
spouse,
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(B) the estate of the individual or of
the individual's spouse within the
estate's first taxation year,
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(C) the particular trust where it is a
post-1971 spousal or common-law
partner trust or a trust described in
paragraph 104(4)(a.1) of the Income
Tax Act, the individual or the
individual's spouse, as the case may
be, is the beneficiary referred to in
subparagraph (i) and the disposition
occurs before the end of the trust's
third taxation year that begins after
the death of the individual or the
individual's spouse, as the case may
be, or
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(D) a trust described in paragraph
73(1.01)(c) of that Act created by the
individual, or a trust described in
paragraph 70(6)(b) of that Act
created by the individual's will in
respect of the individual's spouse,
before the end of the trust's third
taxation year that begins after the
death of the individual or the
individual's spouse, as the case may
be;
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252. (1) Section 206 of the Act is amended
by replacing the references to ``1999'' with
references to ``2001''.
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(2) Subsection (1) applies to taxation
years that end after 1998.
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| 1999, c. 22
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253. (1) Subsection 82(8) of the Income
Tax Amendments Act, 1998 is replaced by
the following:
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(8) Subsection (4) applies after February
24, 1998 except that, if on that day an
individual who would, but for a tax treaty
(as defined in subsection 248(1) of the
Income Tax Act, as amended by this Act), be
resident in Canada for the purposes of the
Income Tax Act is, under the tax treaty,
resident in another country, subsection (4)
does not apply to the individual until the
first time after February 24, 1998 at which
the individual becomes, under a tax treaty,
resident in a country other than Canada.
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(2) Subsection (1) is deemed to have come
into force on June 17, 1999.
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| R.S., c. C-8
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254. (1) The portion of subsection 12(1) of
the Canada Pension Plan before paragraph
(a) is replaced by the following:
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| Amount of
contributory
salary and
wages
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12. (1) The amount of the contributory
salary and wages of a person for a year is the
person's income for the year from pensionable
employment, computed in accordance with
the Income Tax Act (read without reference to
subsection 7(8) of that Act), plus any
deductions for the year made in computing
that income otherwise than under paragraph
8(1)(c) of that Act, but does not include
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(2) Subsection (1) applies to the 2000 and
subsequent taxation years.
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| R.S., c. 1 (2nd
Supp.)
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255. The Customs Act is amended by
adding the following after section 153:
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| Hindering an
officer
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153.1 No person shall, physically or
otherwise, do or attempt to do any of the
following:
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(a) interfere with or molest an officer doing
anything that the officer is authorized to do
under this Act; or
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(b) hinder or prevent an officer from doing
anything that the officer is authorized to do
under this Act.
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256. The Act is amended by adding the
following after section 160:
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| Penalty for
hindering an
officer
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160.1 Every person who contravenes
section 153.1 is guilty of an offence and, in
addition to any penalty otherwise provided, is
liable on summary conviction to
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(a) a fine of not less than $1,000 and not
more than $25,000; or
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(b) both a fine described in paragraph (a)
and imprisonment for a term not exceeding
twelve months.
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| R.S., c. E-15
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257. The Excise Tax Act is amended by
adding the following after section 100:
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| Compliance
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101. Every person who, physically or
otherwise, does or attempts to do any of the
following:
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(a) interfere with or molest any official (in
this section having the same meaning as in
section 295) doing anything that the official
is authorized to do under this Act, or
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(b) hinder or prevent any official from
doing anything the official is authorized to
do under this Act
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is guilty of an offence and, in addition to any
penalty otherwise provided, is liable on
summary conviction to
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(c) a fine of not less than $1,000 and not
more than $25,000, or
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(d) both a fine described in paragraph (c)
and imprisonment for a term not exceeding
twelve months.
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258. The Act is amended by adding the
following after section 289:
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| Compliance
order
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289.1 (1) On summary application by the
Minister, a judge may, despite subsection
326(2), order a person to provide any access,
assistance, information or document sought
by the Minister under section 288 or 289 if the
judge is satisfied that
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(a) the person was required under section
288 or 289 to provide the access, assistance,
information or document and did not do so;
and
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(b) in the case of information or a
document, the information or document is
not protected from disclosure by
solicitor-client privilege (within the
meaning of subsection 293(1)).
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| Notice
required
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(2) An application under subsection (1)
must not be heard before the end of five clear
days from the day the notice of application is
served on the person against whom the order
is sought.
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| Judge may
impose
conditions
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(3) The judge making an order under
subsection (1) may impose any conditions in
respect of the order that the judge considers
appropriate.
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| Contempt of
court
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(4) If a person fails or refuses to comply
with an order, a judge may find the person in
contempt of court and the person is subject to
the processes and the punishments of the court
to which the judge is appointed.
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| Appeal
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(5) An order by a judge under subsection (1)
may be appealed to a court having appellate
jurisdiction over decisions of the court to
which the judge is appointed. An appeal does
not suspend the execution of the order unless
it is so ordered by a judge of the court to which
the appeal is made.
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| 1990, c. 45,
s. 12(1)
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259. Subsection 291(2) of the Act is
replaced by the following:
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| Compliance
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(2) No person shall, physically or
otherwise, do or attempt to do any of the
following:
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(a) interfere with, hinder or molest any
official (in this subsection having the same
meaning as in section 295) doing anything
the official is authorized to do under this
Part, or
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(b) prevent any official from doing anything
the official is authorized to do under this
Part
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and every person shall, unless the person is
unable to do so, do everything the person is
required to do by or pursuant to subsection (1)
or any of sections 288 to 290 and 292.
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260. Subsection 295(5) of the Act is
amended by striking out the word ``or'' at
the end of paragraph (j), by adding the word
``or'' at the end of paragraph (k) and by
adding the following after paragraph (k):
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(l) provide confidential information to a
police officer (within the meaning assigned
by subsection 462.48(17) of the Criminal
Code) solely for the purpose of
investigating whether an offence has been
committed under the Criminal Code, or the
laying of an information or the preferring of
an indictment, if
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(i) such information can reasonably be
regarded as being relevant for the
purpose of ascertaining the
circumstances in which an offence under
the Criminal Code may have been
committed, or the identity of the person
or persons who may have committed an
offence, with respect to an official, or
with respect to any person related to that
official,
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(ii) the official was or is engaged in the
administration or enforcement of this
Part, and
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(iii) the offence can reasonably be
considered to be related to that
administration or enforcement.
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| 1990, c. 45,
s. 12(1)
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261. The portion of subsection 326(1) of
the Act before paragraph (a) is replaced by
the following:
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| Offences
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326. (1) Every person who fails to file or
make a return as and when required by or
under this Part or who fails to comply with
subsection 286(2) or 291(2) or with an order
made under subsection (2) is guilty of an
offence and, in addition to any penalty
otherwise provided, is liable on summary
conviction to
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| 1999, c. 26,
s. 39
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262. Paragraph 328(2)(a) of the Act is
replaced by the following:
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(a) to whom confidential information has
been provided for a particular purpose
under paragraph 295(5)(b), (c), (g), (k) or
(l), or
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