Bill C-43

If you have any questions or comments regarding the accessibility of this publication, please contact us at accessible@parl.gc.ca.

PDF

Designated positions	97. A position that, immediately before the coming into force of this section, was a designated position in the Department of National Revenue, as that term is defined in section 2 of the Public Service Staff Relations Act, continues to be a designated position in the Agency until the first collective agreement is signed between the Agency and the appropriate bargaining agent.
Pending competitions and appointments	98. On the coming into force of section 53, a competition being conducted or an appointment being made under the Public Service Employment Act continues to be conducted or made as if that section had not come into force.
Eligibility lists	99. An eligibility list made under the Public Service Employment Act that is valid on the coming into force of section 53 continues to be valid for the period provided for by subsection 17(2) of that Act, but that period may not be extended.
Pending appeals	100. (1) An appeal filed within the period provided for by section 21 of the Public Service Employment Act and not finally disposed of on the coming into force of section 53 must be dealt with and disposed of in accordance with that Act as if section 53 had not come into force.
Other recourse	(2) Any recourse commenced under the Public Service Employment Act that has not been finally dealt with on the coming into force of section 53 must be dealt with and disposed of in accordance with that Act as if section 53 had not come into force.
Pending grievances	101. (1) Any grievance commenced under the Public Service Staff Relations Act by an employee of the Department of National Revenue that has not been finally dealt with on the coming into force of section 50 must be dealt with and disposed of in accordance with that Act as if section 50 had not come into force.
Reinstate- ment	(2) A person whose employment was terminated under paragraph 11(2)(f) or (g) of the Financial Administration Act before the day on which section 91 comes into force and who was reinstated by the Public Service Staff Relations Board after that day becomes an employee of the Agency on the day of reinstatement.
Transfer of appropria- tions	102. Any amount appropriated, for the fiscal year in which this section comes into force, by an appropriation Act based on the Estimates for that year for defraying the charges and expenses of the public service of Canada within the Department of National Revenue, is an amount appropriated for defraying the charges and expenses of the Agency.
Rights and obligations transferred	103. (1) The administration and control of all rights and property of Her Majesty in right of Canada that are under the administration and control of the Department of National Revenue and all obligations and liabilities of that Department are hereby transferred to the Agency.
Real property	(2) The administration of any real property and the administrative responsibility for any licence in respect of real property, as those terms are defined in section 73, that were, immediately before the coming into force of this section, under the administration or administrative responsibility of the Minister of National Revenue for the purposes of the Department of National Revenue are transferred to the Agency.
Continuation of licences, permits and authoriza- tions	(3) All orders, rules, regulations, decisions, directions, licences, authorizations, certificates, consents, approvals, declarations, designations, permits, registrations, rates or other documents that are in force on the coming into force of this section and that are made or issued by the Minister or Deputy Minister of National Revenue or any person under their authority continue in force as if they were made or issued by the Minister, the Commissioner or an employee of the Agency, as the case may be, until they expire or are repealed, replaced, rescinded or altered.
References	(4) Every reference to the Department of National Revenue, the Minister or Deputy Minister of National Revenue or any person under their authority in a document issued in the name of the former Department, Minister or Deputy Minister is to be read, unless the context otherwise requires, as a reference to the Agency, the Minister, the Commissioner or an employee of the Agency, as the case may be.
Commence- ment of legal proceedings	104. (1) Any action, suit or other legal proceeding in respect of any obligation or liability incurred by the Department of National Revenue may be brought against the Agency in any court that would have had jurisdiction if the action, suit or proceeding had been brought against the Department.
Continuation of legal proceedings	(2) Any action, suit or other legal proceeding to which the Department of National Revenue is a party that is pending in any court on the coming into force of this section may be continued by or against the Agency in the like manner and to the same extent as it could have been continued by or against the Department.
Evidentiary presumption	105. Every affidavit sworn, or document purporting to be certified, by an officer of the Department of National Revenue before the day on which this section comes into force has the same probative value as if it were sworn or certified by an employee of the Agency on or after that day.
	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.