Coordinating Amendment

Bill C-47

10. (1) Subsections (2) to (6) apply if Bill C-47, introduced in the 1st Session of the 37th Parliament and entitled the Excise Act, 2001 (referred to in this section as the ``other Act''), receives royal assent.

Amendment to Tax Court of Canada Act

(2) On the later of the coming into force of subsection 6(1) of this Act and the application of subsection 408(7) of the other Act, subsection 12(1) of the Tax Court of Canada Act is replaced by the following:

Jurisdiction

12. (1) The Court has exclusive original jurisdiction to hear and determine references and appeals to the Court on matters arising under the Air Travellers Security Charge Act, the Canada Pension Plan, the Cultural Property Export and Import Act, Part V.1 of the Customs Act, the Employment Insurance Act, the Excise Act, 2001, Part IX of the Excise Tax Act, the Income Tax Act, the Old Age Security Act and the Petroleum and Gas Revenue Tax Act, where references or appeals to the Court are provided for in those Acts.

Amendment to Tax Court of Canada Act

(3) On the later of the coming into force of subsection 6(2) of this Act and the application of subsection 408(8) of the other Act, subsections 12(3) and (4) of the Tax Court of Canada Act are replaced by the following:

Further jurisdiction

(3) The Court has exclusive original jurisdiction to hear and determine questions referred to it under section 51 or 52 of the Air Travellers Security Charge Act, section 97.58 of the Customs Act, section 204 or 205 of the Excise Act, 2001, section 310 or 311 of the Excise Tax Act or section 173 or 174 of the Income Tax Act.

Extensions of time

(4) The Court has exclusive original jurisdiction to hear and determine applications for extensions of time under section 45 or 47 of the Air Travellers Security Charge Act, subsection 28(1) of the Canada Pension Plan, section 33.2 of the Cultural Property Export and Import Act, section 97.52 or 97.53 of the Customs Act, subsection 103(1) of the Employment Insurance Act, section 197 or 199 of the Excise Act, 2001, section 304 or 305 of the Excise Tax Act, or section 166.2 or 167 of the Income Tax Act.

Amendment to Tax Court of Canada Act

(4) On the later of the coming into force of section 7 of this Act and the application of subsection 408(10) of the other Act, subsection 18.29(3) of the Tax Court of Canada Act is replaced by the following:

Extensions of time

(3) The provisions referred to in subsection (1) also apply, with any modifications that the circumstances require, in respect of applications for extensions of time under section 45 or 47 of the Air Travellers Security Charge Act, subsection 28(1) of the Canada Pension Plan, section 33.2 of the Cultural Property Export and Import Act, section 97.51 or 97.52 of the Customs Act, subsection 103(1) of the Employment Insurance Act, section 197 or 199 of the Excise Act, 2001, section 304 or 305 of the Excise Tax Act or section 166.2 or 167 of the Income Tax Act.

Amendment to Tax Court of Canada Act

(5) On the later of the coming into force of section 8 of this Act and the application of subsection 408(16) of the other Act, subsection 18.31(2) of the Tax Court of Canada Act is replaced by the following:

Determination of a question

(2) If it is agreed under section 51 of the Air Travellers Security Charge Act, section 97.58 of the Customs Act, section 204 of the Excise Act, 2001 or section 310 of the Excise Tax Act that a question should be determined by the Court, sections 17.1, 17.2 and 17.4 to 17.8 apply, with any modifications that the circumstances require, in respect of the determination of the question.

Amendment to Tax Court of Canada Act

(6) On the later of the coming into force of section 9 of this Act and section 407 of the other Act, subsection 18.32(2) of the Tax Court of Canada Act is replaced by the following:

Provisions applicable to determination of a question

(2) If an application has been made under section 52 of the Air Travellers Security Charge Act, section 205 of the Excise Act, 2001 or section 311 of the Excise Tax Act for the determination of a question, the application or determination of the question shall, subject to section 18.33, be determined in accordance with sections 17.1, 17.2 and 17.4 to 17.8, with any modifications that the circumstances require.

Coming into Force

Coming into force

11. This Part comes into force on the day on which it receives royal assent or is deemed to have come into force on April 1, 2002, whichever is the earlier.

PART 3

EMPLOYMENT INSURANCE

1996, c. 23

Employment Insurance Act

12. (1) Subsection 10(2) of the Employment Insurance Act is replaced by the following:

Length of benefit period

(2) The length of a benefit period is 52 weeks, except as otherwise provided in subsections (10) to (15) and section 24.

(2) Paragraph 10(8)(a) of the Act is replaced by the following:

    (a) no further benefits are payable to the claimant in their benefit period, including for the reason that benefits have been paid for the maximum number of weeks for which benefits may be paid under section 12;

(3) Subsection 10(8) of the Act is amended by adding the word ``or'' at the end of paragraph (b) and by repealing paragraph (c).

(4) Subsection 10(12) of the Act is replaced by the following:

Extension of benefit period - children in hospital

(12) If the child or children referred to in subsection 23(1) are hospitalized during the period referred to in subsection 23(2), the benefit period is extended by the number of weeks during which the child or children are hospitalized.

Extension of benefit period - special benefits

(13) If, during a claimant's benefit period,

    (a) regular benefits were not paid to the claimant,

    (b) benefits were paid because of the three reasons mentioned in subsection 12(3), and

    (c) with respect to the reasons mentioned in paragraphs 12(3)(b) and (c), benefits were not paid for the maximum number of weeks established for those reasons,

the benefit period is extended so that benefits may be paid up to the maximum number of weeks available to the claimant for the reason mentioned in each of those paragraphs.

Maximum extension under subsections (10) to (13)

(14) Subject to subsection (15), no extension under any of subsections (10) to (13) may result in a benefit period of more than 104 weeks.

Maximum extension under subsection (13)

(15) No extension under subsection (13) may result in a benefit period of more than 67 weeks, unless the benefit period is also extended under any of subsections (10) to (12).

2000, c. 14, s. 3(3)

13. Subsection 12(5) of the Act is replaced by the following:

Combined weeks of benefits

(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 50. If the benefit period is extended under subsection 10(13), the maximum number of combined weeks is 65.

14. Section 23 of the Act is amended by adding the following after subsection (2):

Extension of period - children in hospital

(3) If the child or children referred to in subsection (1) are hospitalized during the period referred to in subsection (2), the period is extended by the number of weeks during which the child or children are hospitalized.

Limitation

(3.1) No extension under subsection (3) may result in the period being longer than 104 weeks.

Extension of period - special benefits

(3.2) If, during a claimant's benefit period,

    (a) regular benefits were not paid to the claimant,

    (b) benefits were paid because of the three reasons mentioned in subsection 12(3), and

    (c) with respect to the reason mentioned in paragraph 12(3)(b), benefits were not paid for the maximum number of weeks established for that reason,

the period referred to in subsection (2) is extended so that benefits may be paid up to the maximum number of weeks available to the claimant for that reason.

Limitation

(3.3) No extension under subsection (3.2) may result in the period being longer than 67 weeks or, if the benefit period is extended under any of subsections 10(10) to (13), 104 weeks.

Transitional Provision

15. (1) Subsections 10(12) and 23(3) of the Employment Insurance Act, as enacted by subsection 12(4) and section 14, respectively, of this Act, apply to a claimant for any benefit period that begins on or after the day on which this Act receives royal assent.

(2) Subsections 10(13) and 23(3.2) of the Employment Insurance Act, as enacted by subsection 12(4) and section 14, respectively, of this Act, apply to a claimant for any benefit period that has not ended before March 3, 2002 or that begins on or after that date.

SOR/96-445

Employment Insurance (Fishing) Regulations

16. (1) Section 8 of the Employment Insurance (Fishing) Regulations is amended by adding the following after subsection (11.1):

(11.2) Notwithstanding subsection (11) and subject to the applicable maximums referred to in subsections (17) and (18), if, during the period referred to in subsection 23(2) of the Act, the child or children referred to in subsection 23(1) of the Act are hospitalized, the fisher's benefit period is extended by the number of weeks during which the child or children are hospitalized.

(11.3) Notwithstanding subsection (11) and subject to the applicable maximums referred to in subsection (17), if, during a fisher's benefit period,

    (a) benefits were not paid to the fisher under subsection (12),

    (b) benefits were paid because of the three reasons mentioned in subsection 12(3) of the Act, and

    (c) with respect to the reasons mentioned in paragraphs 12(3)(b) and (c) of the Act, benefits were not paid for the maximum number of weeks established for those reasons,

the benefit period is extended so that benefits may be paid up to the maximum number of weeks available to the fisher for the reason mentioned in each of those paragraphs.

(11.4) Subject to subsection (11.5), no extension under any of subsections (11.1) to (11.3) may result in a benefit period of more than 104 weeks.

(11.5) No extension under subsection (11.3) may result in a benefit period of more than 67 weeks, unless the benefit period is also extended under subsection (11.1) or (11.2).

SOR/2001-74

(2) Subsection 8(14) of the Regulations is replaced by the following:

(14) No benefit period established under subsection (1) or (6) shall be extended beyond the date determined in accordance with any of subsections (11) to (11.3).

(3) Section 8 of the Regulations is amended by adding the following after subsection (17):

(17.1) For the purpose of subsection (17), the reference in subsection 12(5) of the Act to subsection 10(13) of the Act is to be read as a reference to subsection (11.3) of this section.

(4) Subsection 8(11.2) of the Regulations, as enacted by subsection (1), applies to a fisher for any benefit period that begins on or after the day on which this Act receives royal assent.

(5) Subsection 8(11.3) of the Regulations, as enacted by subsection (1), applies to a fisher for any benefit period that has not ended before March 3, 2002 or that begins on or after that date.

Related Amendments

R.S., c. L-2

Canada Labour Code

2000, c. 14, s. 42

17. Subsection 206.1(2) of the Canada Labour Code is replaced by the following:

Period when leave may be taken

(2) The leave of absence may only be taken during the fifty-two week period beginning

    (a) in the case of a new-born child of the employee, at the option of the employee, on the day the child is born or comes into the actual care of the employee; and

    (b) in the case of an adoption, on the day the child comes into the actual care of the employee.

18. Subsection 206.1(2) of the Act, as enacted by section 43 of the Budget Implementation Act, 2000, chapter 14 of the Statutes of Canada, 2000, is replaced by the following:

Period when leave may be taken

(2) The leave of absence may only be taken during the fifty-two week period beginning

    (a) in the case of a child described in paragraph (1)(a), at the option of the employee, on the day the child is born or comes into the actual care of the employee;

    (b) in the case of a child described in paragraph (1)(b), on the day the child comes into the actual care of the employee; and

    (c) in the case of a child described in paragraph (1)(c), on the day the requirements referred to in that paragraph are met.