Bill C-69

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First Reading

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	PART V
1992, c. 48, Sch.; 1995, c. 33; 1996, c. 11	CHILDREN'S SPECIAL ALLOWANCES ACT
1996, c. 11, par. 95(d)	*165. (1) The definition ``Minister'' in section 2 of the Children's Special Allow ances Act* is replaced by the following:**
``Minister'' « ministre »	``Minister'' means the Minister of National Revenue ;
	(2) Subsection (1) applies after August 27, 1995.
1996, c. 11, paras.- 97(1)(c) and (2)(a) and 101(b)	166. (1) Subsection 10(2) of the Act is replaced by the following:
Release of information	(2) Any information obtained by or on behalf of the Minister in the course of the administration or enforcement of this Act or the regulations or the carrying out of an agreement entered into under section 11 may be communicated to any person where it can reasonably be regarded as necessary for the purposes of the administration or enforcement of this Act or the Income Tax Act.
	(2) Subsection (1) applies after August 27, 1995.
1996, c. 11, par. 97(1)(c)	167. (1) Section 11 of the Act is replaced by the following:
Agreements with provinces for exchange of information	11. The Minister may enter into an agree ment with the government of any province for the purpose of obtaining information in con nection with the administration or enforce ment of this Act or the regulations and of furnishing to that government, under pre scribed conditions, any information obtained by or on behalf of the Minister in the course of the administration or enforcement of this Act or the regulations, if the Minister is satisfied that the information to be furnished to that government under the agreement is to be used for the purpose of the administration of a social program, income assistance pro gram or health insurance program in the province.
	(2) Subsection (1) applies after August 27, 1995.
	PART VI
R.S., c. C-51; R.S., c. 1 (2nd Supp.); 1991, c. 49; 1994, c. 13; 1995, cc. 5, 11, 29, 38	CULTURAL PROPERTY EXPORT AND IMPORT ACT
	*168. (1) Paragraph 39(a) of the Cultural Property Export and Import Act* is replaced by the following:**
	(a) prescribing the information, documen tation and undertakings to be furnished by applicants for permits and certificates un der this Act, the procedures to be followed in applying for and in issuing those permits and certificates , the terms and conditions applicable to them and the duration of the permits;
	PART VII
R.S., c. 1 (2nd Supp.); R.S., c. 7 (2nd Supp.), cc. 26, 41 (3rd Supp.), cc. 1, 47 (4th Supp.); 1988, c. 65; 1990, cc. 8, 16, 17, 36, 45; 1992, cc. 1, 28, 31, 51; 1993, cc. 25, 27, 28, 44; 1994, cc. 13, 37, 47; 1995, cc. 15, 39, 41; 1996, c. 16	CUSTOMS ACT
	*169. (1) Section 2 of the Customs 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.
	(2) 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 Act is assented to continues to be delegated to that officer or that class of officers until an authoriza tion by the Minister made under subsection 2(4) of the Act, as enacted by subsection (1), changes the delegation of that power or duty.
	170. Section 134 of the Act is repealed.
	171. Paragraph 164(1)(a) of the Act is repealed.
	PART VIII
1996, c. 23	EMPLOYMENT INSURANCE ACT
	*171.01 (1) Subsection 86(2) of the Em ployment Insurance Act* is replaced by the following:**
Amounts deducted and not remitted	(2) Where an employer has deducted an amount from the remuneration of an insured person as or on account of any employee's premium required to be paid by the insured person but has not remitted the amount to the Receiver General, the employer is deemed to hold the amount so deducted in trust, separate and apart from the employer's own property , for Her Majesty and for payment to Her Majesty in the manner and at the time provided under this Act.
Extension of trust	(2.1) Notwithstanding the Bankruptcy and Insolvency Act, where at any time an amount deemed by subsection (2) to be held by an employer in trust for Her Majesty is not paid to Her Majesty in the manner and at the time provided under this Act, property of the employer equal in value to the amount so deemed to be held in trust is deemed
	(a) to be held, from the time the amount was deducted by the employer, in trust, separate and apart from the employer's own proper ty, for Her Majesty and for payment to Her Majesty; and
	(b) to form no part of the estate of the employer from the time the amount was so deducted, whether the amount or property has in fact been kept separate and apart from the employer's own property or estate.
	(2) Subsection (1) applies after June 29, 1996.
	171.02 Section 87 of the Act is amended by adding the following after subsection (3):
Electronic records	(3.1) Every employer required by this section to keep records who does so electroni cally shall retain them in an electronically readable format for the retention period referred to in subsection (3).
Exemption	(3.2) The Minister may, on such terms and conditions as are acceptable to the Minister, exempt an employer or a class of employers from the requirement in subsection (3.1).
	171.03 (1) Subsection 103(1) of the Act is replaced by the following:
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 accordance with the provisions of the Tax Court of Canada Act within 90 days after the decision is communicated to the Commission or the person, or within such longer time as the Court allows on application made to it within those 90 days.
	(2) Subsection 103(3) of the Act is amended by striking out the word ``and'' at the end of paragraph (b) and by replacing paragraph (c) with the following:

	(c) shall notify in writing the parties to the appeal of its decision; and
	(d) give reasons for its decision but, except where the Court deems it advisable in a particular case to give reasons in writing, the reasons given by it need not be in writing.
	(3) Subsection (1) comes into force on a day to be fixed by order of the Governor in Council.
	171.04 (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 Unemploy ment 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.
	171.05 (1) Subsection 126(16) of the Act is amended by adding the word ``and'' at the end of paragraph (a) and by repealing paragraphs (c) and (d).
	(2) Subsection 126(19) of the Act is replaced by the following:
Powers on review	(19) On hearing the application, the judge may cancel the authorization previously granted if the judge is not then satisfied that the conditions in paragraphs (16)(a) and (b) have been met and the judge may confirm or vary the authorization if satisfied that those conditions have been met.
	171.06 (1) Subsection 145(7) of the Act is replaced by the following:
Time for repayment	(7) A repayment must be made
	(a) in the case of a claimant who dies after October in the year and before May in the next year, within six months after the day of death; and
	(b) in any other case, on or before April 30 in the next year.
	(2) Subsection (1) is deemed to have come into force on June 30, 1996.
	171.07 (1) Paragraph 146(b) of the Act is replaced by the following:
	(b) in the case of any other claimant, on or before the claimant's filing-due date (as defined in subsection 248(1) of the Income Tax Act) for the year, by that claimant or, if for any reason the claimant is unable to file the return, by their guardian, curator, tutor, committee or other legal representative; or
	(2) Subsection (1) is deemed to have come into force on June 30, 1996.
	PART IX
R.S., c. E-15; R.S., c. 15 (1st Supp.), cc. 1, 7, 42 (2nd Supp.), cc. 18, 28, 41, 42 (3rd Supp.), cc. 12, 47 (4th Supp.); 1988, c. 65; 1989, c. 22; 1990, c. 45; 1991, c. 42; 1992, cc. 1, 27, 28, 29; 1993, cc. 25, 27, 28, 38; 1994, cc. 9, 13, 21, 29, 41; 1995, cc. 5, 36, 41, 46; 1996, cc. 10, 20, 21, 23	EXCISE TAX ACT
	*171.1 Subsection 2(1) of the Excise Tax Act* is amended by adding the following in alphabetical order:**
``document'' « document »	``document'' includes money, a security and a record;
``record'' « registre »	``record'' includes an account, an agreement, a book, a chart or table, a diagram, a form, an image, an invoice, a letter, a map, a memorandum, a plan, a return, a statement, a telegram, a voucher, and any other thing containing information, whether in writing or in any other form;
R.S., c. 12 (4th Supp.), s. 6(1)	171.2 Subsection 20.2(2) of the Act is replaced by the following:
Records and books of account	(2) Each licensed air carrier that is required to make a return of the amounts described in paragraph 20(1)(b) shall keep records and books of account in such form and containing such information as will enable the amount of tax or other sums that have been paid to or collected by the carrier or the carrier's agent to be determined and, for the purposes of this subsection, subsections 98(2.01) , (2.1) and (3) and 100(2) apply, with such modifications as the circumstances require, as if the records and books of account were required to be kept by the carrier pursuant to subsection 98(1).
	172. (1) The Act is amended by adding the following after section 38:
Exception - first split-run edition	38.1 Section 36 does not impose a tax on an edition of an issue of a periodical that is the first split-run edition of the periodical if the responsible person in respect of the edition is
	(a) the distributor of the periodical;
	(b) the person who printed the edition or part of it; or
	(c) the wholesaler of the periodical.
	(2) Subsection (1) is deemed to have come into force on March 7, 1996.
	172.1 Section 98 of the Act is amended by adding the following after subsection (2):
Electronic records	(2.01) Every person required by this section to keep records who does so electronically shall retain them in an electronically readable format for the retention period set out in subsection (2).
Exemption	(2.02) The Minister may, on such terms and conditions as are acceptable to the Minister, exempt a person or a class of persons from the requirement in subsection (2.01).
R.S., c. 7 (2nd Supp.), s. 47(1)	172.2 (1) Subsection 100(1.1) of the Act is replaced by the following:
Copies	(1.1) Where any record or other document is inspected or provided under sections 98 and 99, the person by whom it is inspected, or to whom it is provided or any officer of the Department may make, or cause to be made, one or more copies thereof and, in the case of an electronic document, make or cause to be made a print-out of the electronic document, and any document purporting to be certified by the Minister or an authorized person to be a copy of the document, or to be a print-out of an electronic document, made under this section is evidence of the nature and content of the original document and has the same probative force as the original document would have if it were proven in the ordinary way.
	(2) Subsection (1) applies to copies and print-outs made after this Act is assented to.
R.S., c. 7 (2nd Supp.), s. 50(1)	172.3 Subsection 105(5) of the Act is replaced by the following:
Proof of documents	(5) An affidavit of an officer of the Depart ment, sworn before a commissioner or other person authorized to take affidavits, setting out
	(a) that the officer has charge of the appropriate records, and
	(b) that a document annexed to the affidavit is a document or true copy of a document, or a print-out of an electronic document, made by or on behalf of the Minister or a person exercising the powers of the Minis ter or by or on behalf of a person,
	is evidence of the nature and contents of the document.
1990, c. 45, s. 12(1)	172.4 The definition ``record'' in subsec tion 123(1) of the Act is replaced by the following:
``record'' « registre »	``record'' includes an account, an agreement, a book, a chart or table, a diagram, a form, an image, an invoice, a letter, a map, a memorandum, a plan, a return, a statement, a telegram, a voucher, and any other thing containing information, whether in writing or in any other form;
	172.5 Section 286 of the Act is amended by adding the following after subsection (3):
Electronic records	(3.1) Every person required by this section to keep records who does so electronically shall retain them in an electronically readable format for the retention period set out in subsection (3).
Exemptions	(3.2) The Minister may, on such terms and conditions as are acceptable to the Minister, exempt a person or a class of persons from the requirement in subsection (3.1).
1990, c. 45, s. 12(1)	172.6 (1) Subsection 291(1) of the Act is replaced by the following:
Copies	291. (1) Where any document is seized, inspected, examined or provided under any of sections 276 and 288 to 290, the person by whom it is seized, inspected or examined or to whom it is provided or any officer of the Department may make, or cause to be made, one or more copies thereof and, in the case of an electronic document, make or cause to be made a print-out of the electronic document, and any document purporting to be certified by the Minister or an authorized person to be a copy of the document, or to be a print-out of an electronic document, made under this section is evidence of the nature and content of the original document and has the same probative force as the original document would have if it were proven in the ordinary way.
	(2) Subsection (1) applies to copies and print-outs made after this Act is assented to.