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Bill C-43

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(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''
« commis-
saire »

``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''.

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.

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