Bill C-43

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	CONSEQUENTIAL AND CONDITIONAL AMENDMENTS
R.S., c. A-1	Access to Information Act
	*106. Schedule I to the Access to Information Act* is amended by striking out the following under the heading ``Departments and Ministries of State'':**
	Department of National Revenue
	Ministère du Revenu national
	*107. Schedule I to the Act is amended by adding the following in alphabetical order under the heading ``Other Government Institutions'':*
	Canada Customs and Revenue Agency
	Agence des douanes et du revenu du Canada
R.S., c. A-17	Auditor General Act
	*108. The schedule to the Auditor General Act* is amended by adding the following in alphabetical order:**
	Canada Customs and Revenue Agency
	Agence des douanes et du revenu du Canada
R.S., c. C-8	Canada Pension Plan
	*109. (1) Section 5 of the Canada Pension Plan* is renumbered as subsection 5(1) and is amended by adding the following:**
Delegation	(2) The Minister may authorize an officer or a class of officers to exercise powers or perform duties of the Minister under this Part.
	(2) Any power or duty of the Minister of National Revenue delegated to an officer or a class of officers by a regulation made under subsection 40(2) of the Act before the day on which this section comes into force continues to be delegated to that officer or that class of officers until an authorization by the Minister made under subsection 5(2) of the Act, as enacted by subsection (1), changes the delegation of that power or duty.
	110. Subsection 40(2) of the Act is repealed.
Replacing ``Department of National Revenue'' with ``Canada Customs and Revenue Agency''	111. The Act is amended by replacing the words ``Department of National Revenue'' with the words ``Canada Customs and Revenue Agency'' wherever they occur in the following provisions:
	(a) subsection 25(12);
	(b) subsection 26.1(1);
	(c) subsection 27.2(2);
	(d) subsection 41(6);
	(e) subsection 103(3); and
	(f) subsections 104.03(2) and (3).
Conditional amendment re Bill C-28	112. If Bill C-28, introduced in the first session of the thirty-sixth Parliament and entitled An Act to amend the Income Tax Act, the Income Tax Application Rules, the Bankruptcy and Insolvency Act, the Canada Pension Plan, the Children's Special Allowances Act, the Companies' Creditors Arrangement Act, the Cultural Property Export and Import Act, the Customs Act, the Customs Tariff, the Employment Insurance Act, the Excise Tax Act, the Federal-Provincial Fiscal Arrangements Act, the Income Tax Conventions Interpretation Act, the Old Age Security Act, the Tax Court of Canada Act, the Tax Rebate Discounting Act, the Unemployment Insurance Act, the Western Grain Transition Payments Act and certain Acts related to the Income Tax Act (in this section referred to as ``that Act''), is assented to and
	(a) if subsections 251(1) and (2) of that Act come into force before subsections 109(1) and (2) of this Act come into force, then subsections 109(1) and (2) of this Act are repealed;
	(b) if subsections 109(1) and (2) of this Act come into force before subsections 251(1) and (2) of that Act come into force, then subsections 251(1) and (2) of that Act are repealed;
	(c) if section 256 of that Act comes into force before section 110 of this Act comes into force, then section 110 of this Act is repealed;
	(d) if section 110 of this Act comes into force before section 256 of that Act comes into force, then section 256 of that Act is repealed; and
	(e) if subsection 254(3) of that Act comes into force after paragraph 111(a) of this Act comes into force, then subsection 25(12) of the Canada Pension Plan is amended by replacing the words ``Department of National Revenue'' with the words ``Canada Customs and Revenue Agency''.
R.S., c. 36 (2nd Supp.)	Canada Petroleum Resources Act
1994, c. 41, s. 14	*113. Paragraph 72(c) of the Canada Petroleum Resources Act* is replaced by the following:**
	(c) the references therein to the ``Canada Customs and Revenue Agency'' were read as a reference to the ``Department of Natural Resources'' or the ``Department of Indian Affairs and Northern Development'', whichever is applicable in the circumstances;
R.S., c. 47 (4th Supp.)	Canadian International Trade Tribunal Act
Replacing ``Deputy Minister'' with ``Commission er''	114. The Canadian International Trade Tribunal Act is amended by replacing the words ``Deputy Minister'', ``Deputy Minister's'' and ``Deputy Minister of National Revenue'' with the words ``Commissioner'', ``Commissioner's'' and ``Commissioner of Customs and Revenue'', respectively, wherever they occur in the following provisions:
	(a) subsections 26(4) and (5);
	(b) subsections 28(1) and (2); and
	(c) paragraph 49(b).
Conditional amendment re Bill C-35	115. If Bill C-35, introduced in the first session of the thirty-sixth Parliament and entitled An Act to amend the Special Import Measures Act and the Canadian International Trade Tribunal Act (in this section referred to as ``that Act''), is assented to and
	(a) if section 57 of that Act comes into force after section 114 of this Act comes into force, then the words ``Deputy Minister'' in paragraph 26(5)(a) and subparagraph 26(5)(b)(ii) of the Canadian International Trade Tribunal Act are replaced by the word ``Commissioner'';
	(b) if section 58 of that Act comes into force after section 114 of this Act comes into force, then the words ``Deputy Minister'' in paragraph 28(2)(a) and subparagraph 28(2)(b)(ii) of the Canadian International Trade Tribunal Act are replaced by the word ``Commissioner''; and
	(c) if section 60 of that Act comes into force after section 114 of this Act comes into force, then the words ``Deputy Minister of National Revenue'' in paragraph 49(b) of the Canadian International Trade Tribunal Act are replaced by the words ``Commissioner of Customs and Revenue''.
Application to goods from NAFTA country	116. The Canadian International Trade Tribunal Act, as amended by sections 114 and 115, and the rules and regulations made under that Act, as interpreted under section 186 of this Act, apply to goods of a NAFTA country within the meaning assigned to that expression by subsection 2(1) of the Special Import Measures Act.
1992, c. 48, Sch.	Children's Special Allowances Act
1996, c. 11, par. 101(b)	*117. Paragraph 10(2)(a) of the Children's Special Allowances Act* is replaced by the following:**
	(a) to an officer or employee in the Canada Customs and Revenue Agency, the Department of Public Works and Government Services or Canada Post or to the Canada Employment Insurance Commission or to an officer or employee, or a member of a class of officers or employees, of the Department of Human Resources Development, exercising powers or performing duties and functions authorized by that Commission;
Conditional amendment re Bill C-28	118. If Bill C-28, introduced in the first session of the thirty-sixth Parliament and entitled An Act to amend the Income Tax Act, the Income Tax Application Rules, the Bankruptcy and Insolvency Act, the Canada Pension Plan, the Children's Special Allowances Act, the Companies' Creditors Arrangement Act, the Cultural Property Export and Import Act, the Customs Act, the Customs Tariff, the Employment Insurance Act, the Excise Tax Act, the Federal-Provincial Fiscal Arrangements Act, the Income Tax Conventions Interpretation Act, the Old Age Security Act, the Tax Court of Canada Act, the Tax Rebate Discounting Act, the Unemployment Insurance Act, the Western Grain Transition Payments Act and certain Acts related to the Income Tax Act (in this section referred to as ``that Act''), is assented to and if subsection 258(1) of that Act comes into force before section 117 of this Act comes into force, then section 117 of this Act is repealed.
R.S., c. C-42	Copyright Act
1997, c. 36, s. 205	*119. Section 44 of the Copyright Act* is replaced by the following:**
Importation of certain copyright works prohibited	44. Copies made out of Canada of any work in which copyright subsists that if made in Canada would infringe copyright and as to which the owner of the copyright gives notice in writing to the Canada Customs and Revenue Agency that the owner desires that the copies not be so imported into Canada, shall not be so imported and are deemed to be included in tariff item No. 9897.00.00 in the List of Tariff Provisions set out in the schedule to the Customs Tariff, and section 136 of that Act applies accordingly.
R.S., c. C-46	Criminal Code
R.S., c. 42 (4th Supp.), s. 2; 1994, c. 13, par. 7(1)(b)	*120. (1) The portion of subsection 462.48(3) of the Criminal Code* after paragraph (b) and before paragraph (c) is replaced by the following:**

	the judge may, subject to any conditions that the judge considers advisable in the public interest, order the Commissioner of Customs and Revenue or any person specially designated in writing by the Commissioner for the purposes of this section
R.S., c. 42 (4th Supp.), s. 2	(2) Subsection 462.48(14) of the Act is replaced by the following:
Copies	(14) When any information or document is examined or provided under subsection (3), the person by whom it is examined or to whom it is provided or any officer of the Canada Customs and Revenue Agency may make, or cause to be made, one or more copies of it, and any copy purporting to be certified by the Minister of National Revenue or an authorized person to be a copy made under this subsection is evidence of the nature and content of the original information or document and has the same probative force as the original information or document would have had if it had been proved in the ordinary way.
R.S., c. C-51	Cultural Property Export and Import Act
1994, c. 13, par. 7(1)(c)	*121. Section 5 of the Cultural Property Export and Import Act* is replaced by the following:**
Designation of permit officers	5. The Minister, with the approval of the Minister of National Revenue, may designate any persons or classes of persons employed by the Canada Customs and Revenue Agency as permit officers to receive applications for export permits and to issue export permits under this Act.
1995, c. 38, s. 2	122. Subsection 33(2) of the Act is replaced by the following:
Communicati on of information	(2) An official of the Department of Canadian Heritage or a member of the Review Board may communicate to an official of the Canada Customs and Revenue Agency, solely for the purposes of administering the Income Tax Act, information obtained under this Act for the purposes of administering this section and sections 32, 33.1 and 33.2.
R.S., c. 1 (2nd Supp.)	Customs Act
1994, c. 13, par. 7(1)(d)	*123. (1) The definition ``Deputy Minister'' in subsection 2(1) of the Customs Act* is repealed.**
	(2) Subsection 2(1) of the Act is amended by adding the following in alphabetical order:
``Commission er'' « commissaire »	``Commissioner'' means the Commissioner of Customs and Revenue, appointed under section 25 of the Canada Customs and Revenue Agency Act.
1997, c. 36, s. 147(4)	(3) Subsection 2(3) of the Act is replaced by the following:
Powers, duties and functions of Commissioner	(3) Any power, duty or function of the Commissioner under this Act may be exercised or performed by any person, or by any officer within a class of officers, authorized by the Commissioner to do so and, if so exercised or performed, is deemed to have been exercised or performed by the Commissioner.
	(4) Section 2 of the Act is amended by adding the following after subsection (3):
Delegation	(4) The Minister may authorize an officer or a class of officers to exercise powers or perform duties of the Minister, including any judicial or quasi-judicial powers or duties of the Minister, under this Act.
	(5) Any power or duty of the Minister of National Revenue delegated to an officer or a class of officers by an order made under section 134 of the Act, or by a regulation made under paragraph 164(1)(a) of the Act, before the day on which this section comes into force continues to be delegated to that officer or that class of officers until an authorization by the Minister made under subsection 2(4) of the Act, as enacted by subsection (4), changes the delegation of that power or duty.
	124. Paragraph 108(1)(a) of the Act is replaced by the following:
	(a) any officer or any person employed by the Canada Customs and Revenue Agency;
	125. Section 134 of the Act is repealed.
	126. Paragraph 164(1)(a) of the Act is repealed.
Replacing ``Deputy Minister'' with ``Commission er''	127. The Act is amended by replacing the words ``Deputy Minister'' and ``Deputy Minister's'' with the words ``Commissioner'' and ``Commissioner's'', respectively, wherever they occur in the following provisions:
	(a) the heading before section 60;
	(b) subsections 60(3) to (5);
	(c) subsections 61(1) and (2);
	(d) subsection 67(1);
	(e) paragraph 68(1)(b);
	(f) paragraphs 69(2)(a) and (b);
	(g) subsection 70(1);
	(h) subsection 114(2);
	(i) section 128;
	(j) subsection 130(1);
	(k) section 137;
	(l) subsections 138(3) and (4); and
	(m) the portion of subsection 141(1) before paragraph (a).
Conditional amendment re Bill C-28	128. If Bill C-28, introduced in the first session of the thirty-sixth Parliament and entitled An Act to amend the Income Tax Act, the Income Tax Application Rules, the Bankruptcy and Insolvency Act, the Canada Pension Plan, the Children's Special Allowances Act, the Companies' Creditors Arrangement Act, the Cultural Property Export and Import Act, the Customs Act, the Customs Tariff, the Employment Insurance Act, the Excise Tax Act, the Federal-Provincial Fiscal Arrangements Act, the Income Tax Conventions Interpretation Act, the Old Age Security Act, the Tax Court of Canada Act, the Tax Rebate Discounting Act, the Unemployment Insurance Act, the Western Grain Transition Payments Act and certain Acts related to the Income Tax Act (in this section referred to as ``that Act''), is assented to and