Bill C-43

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R.S., c. 4 (2nd Supp.)	Family Orders and Agreements Enforcement Assistance Act
1997, c. 1, s. 16	*158. Paragraph (c) of the definition ``information bank director'' in section 2 of the Family Orders and Agreements Enforcement Assistance Act* is replaced by the following:**
	(c) with respect to any of the information banks controlled by the Canada Customs and Revenue Agency that may be searched under this Part, the Minister of National Revenue;
1991, c. 22	Farm Income Protection Act
	*159. Section 11 of the Farm Income Protection Act* is replaced by the following:**
Disclosure of information	11. Information submitted for the purposes of administering a program established under an agreement may be communicated, disclosed or made available to an official of the Canada Customs and Revenue Agency solely for the purposes of administering or enforcing the Income Tax Act.
R.S., c. F-11	Financial Administration Act
	*160. Subsection 41(2) of the Financial Administration Act* is replaced by the following:**
Exception	(2) Subsection (1) does not apply in respect of Crown corporations or the Canada Customs and Revenue Agency.
	161. Schedule I to the Act is amended by striking out the following:
	Department of National Revenue
	Ministère du Revenu national
	162. Schedule II to the 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. I-3	Importation of Intoxicating Liquors Act
	*163. Paragraph 3(2)(c) of the Importation of Intoxicating Liquors Act* is replaced by the following:**
	(c) the transfer from one distillery to another of any spirits or liquor that is permitted by any Act or regulation in force or by special permit of the Canada Customs and Revenue Agency.
R.S., c. 1 (5th Supp.)	Income Tax Act
	*164. (1) Subsection 220(1) of the Income Tax Act* is replaced by the following:**
Minister's duty	220. (1) The Minister shall administer and enforce this Act and the Commissioner of Customs and Revenue may exercise all the powers and perform the duties of the Minister under this Act.
	(2) Section 220 of the Act is amended by adding the following after subsection (2):
Delegation	(2.01) The Minister may authorize an officer or a class of officers to exercise powers or perform duties of the Minister under this Act.
	(3) Any power or duty of the Minister of National Revenue delegated to an officer or a class of officers by a regulation made under paragraph 221(1)(f) 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 220(2.01) of the Act, as enacted by subsection (2), changes the delegation of that power or duty.
	165. Paragraph 221(1)(f) of the Act is repealed.
	166. (1) Subsection 244(10) of the Act is replaced by the following:
Proof of no appeal	(10) An affidavit of an officer of the Canada Customs and Revenue Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and has knowledge of the practice of the Agency and that an examination of those records shows that a notice of assessment for a particular taxation year or a notice of determination was mailed or otherwise communicated to a taxpayer on a particular day under this Act and that, after careful examination and search of those records, the officer has been unable to find that a notice of objection or of appeal from the assessment or determination or a request under subsection 245(6), as the case may be, was received within the time allowed, shall, in the absence of proof to the contrary, be received as evidence of the statements contained in it.
1994, c. 13, par. 7(1)(h)	(2) Subsection 244(13) of the Act is replaced by the following:
Proof of documents	(13) Every document appearing to be an order, direction, demand, notice, certificate, requirement, decision, assessment, discharge of mortgage or other document purporting to have been executed under, or in the course of the administration or enforcement of, this Act over the name in writing of the Minister, the Deputy Minister of National Revenue, the Commissioner of Customs and Revenue or any officer authorized to exercise the powers or perform the duties of the Minister under this Act, is 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 by a person acting for the Minister or Her Majesty.
Replacing ``Deputy Minister of National Revenue'' with ``Commission er of Customs and Revenue''	167. The Act is amended by replacing the words ``Deputy Minister of National Revenue'' with the words ``Commissioner of Customs and Revenue'' wherever they occur in the following provisions:
	(a) subsection 166.2(3);
	(b) subsections 170(1) and (2); and
	(c) subsections 232(5), (6) and (7).
Replacing ``Department of National Revenue'' with ``Canada Customs and Revenue Agency''	168. 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 165(2);
	(b) subsection 166.1(3);
	(c) subsection 231.4(1);
	(d) subsection 231.5(1);
	(e) subsection 244(1);
	(f) subsections 244(5) to (9);
	(g) subsection 244(11); and
	(h) subsection 244(19).
Conditional amendment re Bill C-28	169. 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 221(1) and (3) and 222(2) of that Act come into force before subsections 164(2) and (3) and section 165 of this Act come into force, then subsections 164(2) and (3) and section 165 of this Act are repealed;
	(b) if subsections 164(2) and (3) and section 165 of this Act come into force before subsections 221(1) and (3) and 222(2) of that Act come into force, then subsections 221(1) and (3) and 222(2) of that Act are repealed;
	(c) if subsection 229(1) of that Act comes into force after paragraph 168(d) of this Act comes into force, then the words ``of the Department of National Revenue'' in subsection 231.5(1) of the Income Tax Act are replaced by the words ``of the Canada Customs and Revenue Agency'';
	(d) if subsection 234(4) of that Act comes into force, then the words ``Department of National Revenue'' in paragraph 237.1(5)(c) of the Income Tax Act are replaced by the words ``Canada Customs and Revenue Agency'';
	(e) if subsection 237(1) of that Act comes into force after paragraph 168(f) of this Act comes into force, then the words ``of the Department of National Revenue'' in subsection 244(9) of the Income Tax Act are replaced by the words ``of the Canada Customs and Revenue Agency''; and
	(f) if subsection 237(2) of that Act comes into force, then on the later of the coming into force of that subsection and subsection 166(2) of this Act, subsection 244(13) of the Income Tax Act is replaced by the following:
Proof of documents	(13) Every document purporting to have been executed under, or in the course of the administration or enforcement of, this Act over the name in writing of the Minister, the Deputy Minister of National Revenue, the Commissioner of Customs and Revenue or an officer authorized to exercise a power or perform a duty of the Minister under this Act is deemed to have been 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 by a person acting for the Minister or Her Majesty.
R.S., c. M-13	Municipal Grants Act
	170. Schedule III to the Municipal Grants 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. O-9	Old Age Security Act
1997, c. 40, s. 102	*171. Paragraph 33.03(2)(a) of the Old Age Security Act* is replaced by the following:**
	(a) the Canada Customs and Revenue Agency, if the information is necessary for the purpose of the administration of the Income Tax Act;
R.S., c. P-12	Petroleum and Gas Revenue Tax Act
1994, c. 13, par. 7(1)(i)	*172. Subsection 29(1) of the Petroleum and Gas Revenue Tax Act* is replaced by the following:**
Minister's responsibilitie s and powers	29. (1) The Minister shall administer and enforce this Act and the Commissioner of Customs and Revenue may exercise the powers and perform the duties of the Minister under this Act.
Replacing ``Deputy Minister of National Revenue'' with ``Commission er of Customs and Revenue''	173. The Act is amended by replacing the words ``Deputy Minister of National Revenue'' with the words ``Commissioner of Customs and Revenue'' wherever they occur in the following provisions:
	(a) subsection 19(2); and
	(b) subsections 22(2) and (3).
R.S., c. P-21	Privacy Act
	*174. The schedule to the Privacy Act* is amended by striking out the following under the heading ``Departments and Ministries of State'':**
	Department of National Revenue
	Ministère du Revenu national
	*175. The schedule 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. P-35	Public Service Staff Relations Act
	176. (1) The definition ``employee'' in subsection 2(1) of the Public Service Staff Relations 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):
	(l) a person who is employed by the Canada Customs and Revenue Agency under a program designated by the Agency as a student employment program,
1992, c. 54, s. 32(4)	(2) Paragraph (c) of the definition ``managerial or confidential position'' in subsection 2(1) of the Act is replaced by the following:
	(c) of a legal officer in the Department of Justice or the Canada Customs and Revenue Agency,
	177. Part II of Schedule I to the Act is amended by adding the following in alphabetical order:
	Canada Customs and Revenue Agency
	Agence des douanes et du revenu du Canada
Conditional amendment re Bill C-29	178. If Bill C-29, introduced in the first session of the thirty-sixth Parliament and entitled An Act to establish the Canadian Parks Agency and to amend other Acts as a consequence (in this section referred to as ``that Act''), is assented to and
	(a) if section 58 of that Act comes into force before subsection 176(1) of this Act comes into force, then subsection 176(1) of this Act is replaced by the following:
	176. (1) The definition ``employee'' in subsection 2(1) of the Public Service Staff Relations Act is amended by striking out the word ``or'' at the end of paragraph (k), by adding the word ``or'' at the end of paragraph (l) and by adding the following after paragraph (l):
	(m) a person who is employed by the Canada Customs and Revenue Agency under a program designated by the Agency as a student employment program,
	(b) if subsection 176(1) of this Act comes into force before section 58 of that Act comes into force, then section 58 of that Act is replaced by the following:
	58. The definition ``employee'' in subsection 2(1) of the Public Service Staff Relations Act is amended by striking out the word ``or'' at the end of paragraph (k), by adding the word ``or'' at the end of paragraph (l) and by adding the following after paragraph (l):
	(m) a person who is employed in the Canadian Parks Agency established by the Canadian Parks Agency Act under a program designated by the Agency as a student employment program,