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Bill C-43

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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:

Communica-
tion 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 (1) The definition ``Deputy Minister'' in subsection 2(1) of the Customs Act is repealed.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''
« commis-
saire »

``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

    (a) if subsections 262(1) and (2) of that Act come into force before subsections 123(4) and (5) of this Act come into force, then subsections 123(4) and (5) of this Act are repealed;

    (b) if subsections 123(4) and (5) of this Act come into force before subsections 262(1) and (2) of that Act come into force, then subsections 262(1) and (2) of that Act are repealed;

    (c) if section 263 of that Act comes into force before section 125 of this Act comes into force, then section 125 of this Act is repealed;

    (d) if section 125 of this Act comes into force before section 263 of that Act comes into force, then section 263 of that Act is repealed;

    (e) if section 264 of that Act comes into force before section 126 of this Act comes into force, then section 126 of this Act is repealed; and

    (f) if section 126 of this Act comes into force before section 264 of that Act comes into force, then section 264 of that Act is repealed.

R.S., c. C-53

Customs and Excise Offshore Application Act

129. (1) Subsection 4(1) of the Customs and Excise Offshore Application Act is replaced by the following:

Information and documenta-
tion

4. (1) The Commissioner of Customs and Revenue may require from any person, within any reasonable time that the Commissioner stipulates, the production of any book, record, writing or other document or any information that the Commissioner deems necessary for ascertaining whether any of sections 5 to 10 apply in any particular case.

(2) Subsection 4(2) of the English version of the Act is replaced by the following:

Offence

(2) Every person who fails to comply with a requirement of the Commissioner under subsection (1) is guilty of an offence punishable on summary conviction.

1997, c. 36

Customs Tariff

130. The portion of subsection 68(3) of the Customs Tariff before paragraph (a) is replaced by the following:

Non-
application to goods in transit

(3) The Commissioner of Customs and Revenue may relieve goods from payment of a surtax imposed by an order under subsection (1) if the Commissioner is of the opinion that

Replacing ``Deputy Minister'' with ``Commission er''

131. The Act is amended by replacing the words ``Deputy Minister of National Revenue'' and ``Deputy Minister'' with the words ``Commissioner of Customs and Revenue'' and ``Commissioner'', respectively, wherever they occur in the following provisions:

    (a) subsections 134(1) and (2);

    (b) Supplementary Note 2(a) to Chapter 7 of the List of Tariff Provisions;

    (c) tariff items 0702.00.91, 0702.00.92, 0702.00.93, 0703.10.21, 0703.10.31, 0703.10.32, 0703.10.33, 0703.10.41, 0703.10.91, 0703.10.92 and 0703.10.93, the portion before tariff items 0704.10.11 and 0704.20.11, tariff items 0704.90.21, 0704.90.31 and 0704.90.41, the portion before tariff items 0705.11.11, 0705.19.11, 0706.10.11, 0706.10.31 and 0706.90.21, tariff items 0706.90.51, 0707.00.91, 0707.00.92, 0707.00.93 and 0708.10.91, the portion before tariff item 0708.20.21, tariff item 0709.20.91, the portion before tariff item 0709.40.11, tariff items 0709.60.10, 0709.90.11 and 0709.90.21, and the portion before tariff item 0709.90.31 in the List of Tariff Provisions;

    (d) Supplementary Note 4(a) to Chapter 8 of the List of Tariff Provisions;

    (e) tariff items 0806.10.11, 0808.20.21, 0809.10.91, 0809.20.21, 0809.20.31, 0809.30.21, 0809.40.21, 0809.40.31, 0810.10.91, 0810.10.92, 0810.10.93 and 0810.20.11 in the List of Tariff Provisions; and

    (f) Supplementary Notes 1(a) to (c) to Section XI of the List of Tariff Provisions.

1996, c. 23

Employment Insurance Act

132. Subsection 97(1) of the Employment Insurance Act is replaced by the following:

Minister's duty

97. (1) The Minister shall administer this Part, section 5 and any regulations made under section 5 or 55 and the Commissioner of Customs and Revenue may exercise all the powers and perform all the duties of the Minister under this Part.

133. Subsection 102(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 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 of Customs and Revenue or an officer authorized to exercise the powers or perform the duties of the Minister under this Part, 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 into question by the Minister or by a person acting for the Minister or for Her Majesty.

134. (1) Section 108 of the Act is amended by adding the following after subsection (1):

Delegation

(1.1) 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 75(2) of the Unemployment Insurance Act before June 30, 1996 continues to be delegated to that officer or that class of officers until an authorization by the Minister made under subsection 108(1.1) of the Employment Insurance Act, as enacted by subsection (1), changes the delegation of that power or duty.

Replacing ``Department of National Revenue'' with ``Canada Customs and Revenue Agency''

135. 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) paragraph 69(3)(f);

    (b) subsection 88(12);

    (c) subsection 90(1);

    (d) subsection 93(2);

    (e) subsection 102(1);

    (f) subsections 102(5) to (11);

    (g) subsection 102(18);

    (h) section 122; and

    (i) paragraph 131(1)(a).

Conditional amendment re Bill C-28

136. 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 269(1) and (2) of that Act come into force before subsections 134(1) and (2) of this Act come into force, then subsections 134(1) and (2) of this Act are repealed; and

    (b) if subsections 134(1) and (2) of this Act come into force before subsections 269(1) and (2) of that Act come into force, then subsections 269(1) and (2) of that Act are repealed.

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