Bill C-43

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	(x) subsection 169(2);
	(y) section 171;
	(z) subsections 173(1) and (2);
	(z.1) section 175;
	(z.2) paragraphs 178(1)(a) and (e);
	(z.3) section 186;
	(z.4) subsection 187(2);
	(z.5) section 188;
	(z.6) subsection 189(2);
	(z.7) subsections 201(1) to (4);
	(z.8) subsections 202(2) and (3);
	(z.9) section 204;
	(z.10) sections 207 and 208;
	(z.11) sections 211 and 212;
	(z.12) sections 214 and 215;
	(z.13) section 217;
	(z.14) section 219;
	(z.15) section 224;
	(z.16) subsection 225(1);
	(z.17) subsections 235(1) and (3);
	(z.18) section 238;
	(z.19) subsections 239.1(1) and (2);
	(z.20) subsections 240(1), (2), (3) and (5);
	(z.21) section 252;
	(z.22) subsection 257(1); and
	(z.23) subsection 259(2).
References in documents and instruments	(2) The words ``departmental regulation'' and ``departmental regulations'' in the English version of any document or instrument made under the Act must, unless the context otherwise requires, be read as a reference to the words ``ministerial regulation'' and ``ministerial regulations'', respectively.
R.S., c. E-15	Excise Tax Act
	*145. (1) The definition ``Minister'' in subsection 2(1) of the Excise Tax Act* is replaced by the following:**
``Minister'' « ministre »	``Minister'' means the Minister of National Revenue;
1994, c. 29, s. 1(1)	(2) Paragraph (a) of the definition ``black stock'' in subsection 2(1) of the English version of the Act is replaced by the following:
	(a) stamped in accordance with the Excise Act and the ministerial regulations made under that Act to indicate that the duties of excise and excise tax imposed on the manufactured tobacco have been paid, and
	(3) Subsection 2(1) of the Act is amended by adding the following in alphabetical order:
``Agency'' « Agence »	``Agency'' means the Canada Customs and Revenue Agency established by subsection 4(1) of the Canada Customs and Revenue Agency Act;
``Commission er'' « commissaire »	``Commissioner'' means the Commissioner of Customs and Revenue, appointed under section 25 of the Canada Customs and Revenue Agency Act;
R.S., c. 18 (3rd Supp.), s. 35	146. The definition ``Superintendent'' in section 3 of the Act is repealed.
	147. Paragraphs 4(2)(a) and (b) of the Act are replaced by the following:
	(a) any contract of life insurance, personal accident insurance, sickness insurance or insurance against marine risks, or any contract of insurance against nuclear risks to the extent that the insurance against nuclear risks is not, in the opinion of the Commissioner, available within Canada; or
	(b) any other contract of insurance entered into after February 19, 1973 to the extent that the insurance is not, in the opinion of the Commissioner, available within Canada.
1992, c. 1, s. 64	148. Section 6 of the Act is replaced by the following:
Examination of books and records	6. The Commissioner or any officer or employee of the Agency appointed by the Commissioner may visit the office of any insurer, broker or agent and examine their books and records for the purpose of verifying any return required by this Part, and the Commissioner and that officer or employee have a right of access to those books and records at all reasonable hours.
1992, c. 1, s. 65; 1994, c. 13, par. 7(1)(g)	149. The definitions ``Department'' and ``Deputy Minister'' in subsection 58.1(1) of the Act are repealed.
R.S., c. 12 (4th Supp.), s. 33(1)	150. Subsection 79.2(2) of the English version of the Act is replaced by the following:
Expiry of time on a holiday	(2) If a person is required by this Act, other than Part I, to file a return or to pay or remit an amount not later than a day and that day falls on a day when the office of the Agency at which the person is required by the regulations to file the return or pay or remit the amount is normally closed for business, that person shall file the return or pay or remit the amount at that office not later than the day last preceding that day when that office is open for business.
R.S., c. 7 (2nd Supp.), s. 50(1)	151. Subsection 106.1(1) of the Act is replaced by the following:
Presumption	106.1 (1) Every document purporting to be an order, direction, notice, certificate, requirement, decision, determination, assessment, discharge of mortgage or other document and purporting to have been executed under, or in the course of the administration or enforcement of, this Act or the regulations over the name in writing of the Minister, the Deputy Minister of National Revenue, the Commissioner or an officer authorized by the Minister to exercise his powers or perform his duties or functions under this Act shall be deemed to be a document signed, made and issued by the Minister, Deputy Minister, Commissioner or officer, unless called into question by the Minister or by some person acting for him or Her Majesty.
1990, c. 45, s. 12(1); 1994, c. 13, par. 7(1)(g)	152. (1) The definitions ``Department'' and ``Deputy Minister'' in subsection 123(1) of the Act are repealed.
	(2) Subsection 123(1) of the Act is amended by adding the following in alphabetical order:
``Agency'' « Agence »	``Agency'' means the Canada Customs and Revenue Agency established by subsection 4(1) of the Canada Customs and Revenue Agency Act;
``Commission er'' « commissaire »	``Commissioner'' means the Commissioner of Customs and Revenue, appointed under section 25 of the Canada Customs and Revenue Agency Act;
1990, c. 45, s. 12(1)	153. Subsection 275(1) of the Act is replaced by the following:
Minister's duty	275. (1) The Minister shall administer and enforce this Part and the Commissioner may exercise all the powers and perform the duties of the Minister under this Part.
1990, c. 45, s. 12(1)	154. Subsection 335(8) of the Act is replaced by the following:
Proof of documents	(8) Every document purporting to have been executed under or in the course of the administration or enforcement of this Part over the name in writing of the Minister, the Deputy Minister of National Revenue, the Commissioner or an officer authorized to exercise the powers or perform the duties of the Minister under this Part, shall be deemed to be a document signed, made and issued by the Minister, the Deputy Minister, the Commissioner or the officer, unless it has been called in question by the Minister or a person acting for the Minister or for Her Majesty in right of Canada.
Replacing ``Deputy Minister'' with ``Commission er''	155. The Act is amended by replacing the words ``Deputy Minister'' with the word ``Commissioner'' wherever they occur in the following provisions:
	(a) subsections 81.25(1) and (2);
	(b) subsection 81.29(3);
	(c) subsection 104(1);
	(d) subsection 216(5);
	(e) subsections 293(6) to (8);
	(f) subsections 303(3) and (4);
	(g) subsection 304(3); and
	(h) subsections 308(1) and (2).
Replacing ``Department' ' with ``Agency''	156. The Act is amended by replacing the word ``Department'' with the word ``Agency'' wherever it occurs in the following provisions:
	(a) subsection 79.2(1);
	(b) subsection 98(3);
	(c) sections 98.1 and 98.2;
	(d) subsections 100(1.1) and (4);
	(e) subsections 105(1) to (9);
	(f) paragraphs 106(2)(a) and (b);
	(g) subsection 276(1);
	(h) subsection 291(1);
	(i) subsection 332(1); and
	(j) subsections 335(1) to (7) and (14).
Conditional amendment re Bill C-28	157. 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 subsection 279(1) of that Act comes into force after paragraph 156(d) of this Act comes into force, then the words ``of the Department'' in subsection 100(1.1) of the Excise Tax Act are replaced by the words ``of the Agency'';
	(b) if section 280 of that Act comes into force after paragraph 156(e) of this Act comes into force, then the words ``of the Department'' in subsection 105(5) of the Excise Tax Act are replaced by the words ``of the Agency'';
	(c) if subsection 283(1) of that Act comes into force after paragraph 156(h) of this Act comes into force, then the words ``of the Department'' in subsection 291(1) of the Excise Tax Act are replaced by the words ``of the Agency''; and
	(d) if section 285 of that Act comes into force after paragraph 156(j) of this Act comes into force, then the words ``of the Department'' in subsection 335(5) of the Excise Tax Act are replaced by the words ``of the Agency''.

Bill C-43

Excise Tax Act