Bill C-111

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First Reading

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	Administration
Minister's duty	97. (1) The Minister shall administer this Part, section 5 and any regulations made under section 5 or 55 and the Deputy Minister of National Revenue may exercise all the powers and perform all the duties of the Minister under this Part.
Administratio n of oaths	(2) An officer or employee employed in connection with the administration of this Part, section 5 or any regulations made under section 5 or 55, if designated by the Minister for the purpose, may, in the course of their employment, administer oaths and take and receive affidavits, declarations and solemn affirmations for the purposes of or incidental to the administration or enforcement of this Act or the regulations, and every officer or employee so designated has for those purposes all the powers of a commissioner for administering oaths or taking affidavits.
Application of section 223 of the Income Tax Act	98. (1) Section 223 of the Income Tax Act applies, with such modifications as the circumstances require, in relation to amounts payable under this Part that have not been paid and to any parts of amounts payable under this Part that have not been paid.
Retroactive operation	(2) Subject to subsection (3), subsection (1) applies with respect to
	(a) certificates made by the Minister of National Revenue under subsection (1), or under section 79 of the Unemployment Insurance Act, 1971, chapter 48 of the Statutes of Canada, 1970-71-72, after January 1, 1972; and
	(b) documents evidencing the certificates that were issued by the Federal Court and that were filed, registered or otherwise recorded after 1977 under the laws of a province.
Exception to retroactivity	(3) If the certificate or document was the subject of an action pending in a court on February 10, 1988 or of a court decision given on or before that date, section 79 of the Unemployment Insurance Act, 1971, chapter 48 of the Statutes of Canada, 1970-71-72, as it read immediately before September 13, 1988, continues to apply with respect to that certificate or document.
Application of Income Tax Act provisions	99. 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, 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 85 of the Employment Insurance Act''.
Financial institutions to receive cheques	100. A financial institution shall receive for deposit, without charge for discount or commission, a cheque made payable to the Receiver General in payment of premiums, interest or penalties imposed by this Part, whether drawn on the financial institution receiving the cheque or on any other financial institution in Canada.
Execution of documents by corporations	101. A return, certificate or other document made by a corporation under this Part or the regulations shall be signed for it by the president, secretary or treasurer of the corporation or by any other officer or person duly authorized by the board of directors or other governing body of the corporation.
Information or complaint	102. (1) An information or complaint under this Part may be laid or made by an officer of the Department of National Revenue, by a member of the Royal Canadian Mounted Police or by an authorized person and, if an information or complaint appears to have been laid or made under this Part, it is deemed to have been laid or made by an authorized person and shall not be called into question for lack of authority of the informant or complainant except by the Minister or by a person acting for the Minister or for Her Majesty.
Two or more offences	(2) An information or complaint about an offence under this Part may be for one or more offences and no information, complaint, warrant, conviction or other proceeding in a prosecution under this Part is objectionable or insufficient because it relates to two or more offences.
Territorial jurisdiction	(3) An information or complaint about an offence under this Part may be heard, tried or determined by a provincial court judge, as defined in section 2 of the Criminal Code, if the accused is resident, carrying on business, found, apprehended or in custody within the judge's territorial jurisdiction although the matter of the information or complaint did not arise within that jurisdiction.
Limitation period	(4) An information or complaint for an offence under this Part may be laid or made within five years after the subject-matter of the information or complaint arose.
Proof of service by mail	(5) If provision is made by this Part or the regulations for sending by mail a request for information, notice or demand, an affidavit of an officer of the Department of National Revenue stating that
	(a) the officer has charge of the appropriate records and has knowledge of the facts in the particular case,
	(b) such a request, notice or demand was sent by registered letter on a named day to the person to whom it was addressed, indicating the address, and
	(c) the officer identifies as exhibits attached to the affidavit the post office certificate of registration of the letter or a true copy of the relevant portion of the certificate and a true copy of the request, notice or demand,
	is evidence of the request, notice or demand and of its being sent
Proof of personal service	(6) If provision is made by this Part or the regulations for personal service of a request for information, notice or demand, an affidavit of an officer of the Department of National Revenue stating that
	(a) the officer has charge of the appropriate records and has knowledge of the facts in the particular case,
	(b) such a request, notice or demand was served personally on a named day on the person to whom it was directed, and
	(c) the officer identifies as an exhibit attached to the affidavit a true copy of the request, notice or demand,
	is evidence of the request, notice or demand and of its personal service.
Proof of failure to comply	(7) If a person is required by this Part or the regulations to make a return, statement, answer or certificate, an affidavit of an officer of the Department of National Revenue stating that
	(a) the officer has charge of the appropriate records, and
	(b) after a careful examination and search of the records the officer has been unable to find in a given case that the return, statement, answer or certificate, as the case may be, has been filed or made by the person,
	is evidence that the person did not do so in that case.
Proof of time of compliance	(8) If a person is required by this Part or the regulations to make a return, statement, answer or certificate, an affidavit of an officer of the Department of National Revenue stating that
	(a) the officer has charge of the appropriate records, and
	(b) after careful examination of the records the officer has found that the return, statement, answer or certificate was filed or made on a particular day,
	is evidence that it was filed or made on that day and not before.
Proof of documents	(9) An affidavit of an officer of the Department of National Revenue stating that
	(a) the officer has charge of the appropriate records, and
	(b) a document annexed to it is a document or true copy of a document made by or for an employer, the Minister or a person exercising the powers of the Minister,
	is evidence of the nature and contents of the document and is admissible in evidence and has the same probative force as the original document would have if it were proven in the ordinary way.
Proof of no appeal	(10) An affidavit of an officer of the Department of National Revenue stating that
	(a) the officer has charge of the appropriate records and has knowledge of the practice of the Department,
	(b) an examination of the records shows that a notice of assessment for a particular year was mailed or otherwise communicated to an employer on a particular day under this Part, and
	(c) after careful examination and search of the records, the officer has been unable to find that a notice of appeal from the assessment was received within the time allowed,
	is evidence of the statements contained in it.
Presumption	(11) If evidence is offered under this section by an affidavit from which it appears that the person making the affidavit is an officer of the Department of National Revenue, it is not necessary to prove
	(a) the person's signature;
	(b) that the person is such an officer; or
	(c) the signature or official character of the person before whom the affidavit was sworn.
Judicial notice	(12) Judicial notice shall be taken of all orders made under this Part without the orders being specially pleaded or proven.
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 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 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.
Date when assessment made	(14) If a notice of assessment has been sent by the Minister as required by this Part, the assessment is deemed to have been made on the day the notice is mailed.
Authorized forms	(15) A form that appears to be authorized by the Minister is deemed to be a form authorized by the Minister under this Part unless called into question by the Minister or by a person acting for the Minister or for Her Majesty.
Proof of return in prosecution	(16) In a prosecution for an offence under this Part, the production of a return, certificate, statement or answer required by or under this Part or the regulations, appearing to have been filed or delivered by or for the person charged with the offence or to have been made or signed by or for the person is, in the absence of evidence to the contrary, proof that the return, certificate, statement or answer was filed or delivered by or for that person or was made or signed by or for the person.
Proof of return before Minister or Tax Court	(17) In any proceedings before the Minister or the Tax Court of Canada under section 104, the production of a return, certificate, statement or answer required by or under this Part or the regulations, appearing to have been filed or delivered by or for an employer or to have been made or signed by or for the employer is, in the absence of evidence to the contrary, proof that the return, certificate, statement or answer was filed or delivered by or for the employer or was made or signed by or for the employer.
Proof of records	(18) In a prosecution for an offence under this Act, an affidavit of an officer of the Department of National Revenue stating that
	(a) the officer has charge of the appropriate records, and
	(b) an examination of the records shows that an amount required under this Act to be remitted to the Receiver General on account of premiums has not been received by the Receiver General,
	is evidence of the statements contained in the affidavit.
Members of partnerships	(19) For the purposes of this Part,
	(a) a reference in a notice or other document to the firm name of a partnership shall be read as a reference to all its members; and
	(b) a notice or other document is deemed to have been provided to each member of a partnership if it is mailed to, served on or otherwise sent to the partnership
	(i) at its latest known address or place of business, or
	(ii) at the latest known address
	(A) if it is a limited partnership, of any member of the partnership whose liability as a member is not limited, or
	(B) in any other case, of any member of the partnership.
	Objection and Review
Appeal to the Tax Court of Canada	103. (1) The Commission or a person affected by a decision on an appeal to the Minister under section 91 or 92 may appeal from the decision to the Tax Court of Canada in the prescribed manner within 90 days after the decision is communicated to the person, or within such longer time as the Court may allow on application made to it within those 90 days.
Communicati on of decision	(2) The determination of the time at which a decision on an appeal to the Minister under section 91 or 92 is communicated to the Commission or to a person shall be made in accordance with the rule, if any, made under paragraph 20(1.1)(h.1) of the Tax Court of Canada Act.
Decision	(3) On an appeal, the Tax Court of Canada
	(a) may vacate, confirm or vary a decision on an appeal under section 91 or an assessment that is the subject of an appeal under section 92;
	(b) in the case of an appeal under section 92, may refer the matter back to the Minister for reconsideration and reassessment; and
	(c) shall without delay notify in writing the parties to the appeal of its decision and reasons.
Authority to decide questions	104. (1) The Tax Court of Canada and the Minister have authority to decide any question of fact or law necessary to be decided in the course of an appeal under section 91 or 103 or to reconsider an assessment under section 92 and to decide whether a person may be or is affected by the decision or assessment.
Decisions and rulings final	(2) Except as otherwise provided in this Act, a decision of the Tax Court of Canada or the Minister and a ruling of an authorized officer under section 90 are final and binding for all purposes of this Act.
Allowance for attending appeal	(3) If, on an appeal to the Tax Court of Canada from a decision of the Minister, a person affected by the decision is requested by the Court to attend before it on the consideration of the appeal and so attends, the person shall be paid such travel and other allowances, including compensation for loss of remunerative time, as are approved by the Treasury Board.
Decision final	105. The decision of the Tax Court of Canada under section 103 is final and, except for judicial review under the Federal Court Act, is not subject to appeal to or review by any court.

Bill C-111

Administration

Objection and Review