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Bill C-24

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R.S., c. T-2


1998, c. 19, s. 295(2)

178. Subsection 18.29(3) of the Tax Court of Canada Act is replaced by the following:

Extensions of time

(3) The provisions referred to in subsection (1), other than section 18.23, also apply, with such modifications as the circumstances require, in respect of applications for extensions of time under section 166.2 or 167 of the Income Tax Act, section 304 or 305 of the Excise Tax Act, subsection 103(1) of the Employment Insurance Act, subsection 28(1) of the Canada Pension Plan or section 33.2 of the Cultural Property Export and Import Act.

Reasons for judgment

(4) In respect of an application for an extension of time under the provisions referred to in subsection (3), if either party to the application makes a request to the Court for reasons for its judgment, the Court shall give such reasons but those reasons need not be in writing.

R.S., c. U-1


1991, c. 49, s. 229(1)

179. (1) Section 66 of the Unemployment Insurance Act is replaced by the following:

Application of Income Tax Act provisions

66. Section 160, subsections 161(11) and 220(3.1), sections 221.1 and 224 to 224.3 and subsections 227(9.1) and (10) and 248(7) and (11) of the Income Tax Act apply to all premiums, interest, penalties and other amounts payable by a person under this Part, with such modifications as the circumstances require, and for the purposes of this section,

    (a) the reference in subsection 224(1.2) of that Act to ``subsection 227(10.1) or a similar provision'' shall be read as a reference to ``section 56 of the Unemployment Insurance Act''; and

    (b) subsection 224(1.2) of the Income Tax Act shall apply to employer's premiums, employee's premiums, and related interest, penalties or other amounts, subject to subsections 69(1) and 69.1(1) of the Bankruptcy and Insolvency Act.

(2) Subsection (1) is deemed to have come into force on November 30, 1992.