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Bill C-15

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	Small Vessels
Regulations	421.1 (1) The Governor in Council may make regulations
	(a) defining the expression ``small vessel'' for the purposes of this section;
	(b) respecting the construction or manufacture of small vessels;
	(c) authorizing the inspection of small vessels to ensure compliance with regulations made under paragraph (b);
	(d) authorizing the issuance of certificates or plates in respect of small vessels that comply with regulations made under paragraph (b) and prescribing the fees to be charged in respect of issuing them;
	(e) respecting the suspension or cancellation of certificates or plates referred to in paragraph (d);
	(f) prohibiting the tampering with or the unauthorized use or transfer of certificates or plates issued in respect of small vessels;
	(g) authorizing the seizure and detention of small vessels that do not meet the requirements of regulations made under paragraph (b);
	(h) prohibiting the construction, manufacture, sale, lease, importation or operation of small vessels that do not meet the requirements of regulations made under paragraph (b);
	(i) requiring owners, builders, manufacturers, importers or vendors of small vessels to modify their small vessels, at their own expense, in order to comply with regulations made under paragraph (b);
	(j) prohibiting the alteration or removal of the hull identification or serial numbers that identify small vessels; and
	(k) prescribing the maximum fine that may be imposed in respect of the contravention of any provision of a regulation made under this subsection.
Offence	(2) Every person who contravenes a provision of a regulation made under subsection (1) is guilty of an offence and liable on summary conviction to a fine of not more than the maximum fine prescribed under paragraph (1)(k) in respect of that contravention or to imprisonment for a term of not more than six months, or to both.
	13. Section 440 of the Act is replaced by the following:
Notice of wreck	440. (1) Every receiver of wrecks shall, after taking possession of any wreck, notify the owner, if known, or, if not known, cause a notice to be published setting out a description of the wreck.
How notice to be given	(2) The notice must be published in the manner, at the time or times and in the location or locations that the receiver of wrecks considers reasonable in the circumstances, taking into account the value of the wreck and the likelihood of the notice coming to the attention of its owner.
	14. Section 445 of the Act is replaced by the following:
Disposal of unclaimed wreck	445. (1) If no owner establishes a claim to any wreck within the period that the receiver of wrecks considers reasonable in the circumstances, the wreck shall be disposed of in the manner that the receiver of wrecks directs.
Disposal of proceeds	(2) The proceeds of the disposal, if any, are, after payment of expenses, costs, fees and salvage, to be paid over to the Receiver General, to form part of the Consolidated Revenue Fund.
	15. Section 448 of the Act is replaced by the following:
	Delegation
Delegation	447.1 A receiver of wrecks may delegate to any person any of the receiver's powers, duties and functions under this Act, other than the power to hear and determine disputes respecting salvage.
	Offence
Impeding receiver of wrecks	448. Every person who wilfully impedes a receiv-er of wrecks, a person assisting a receiver of wrecks under subsection 428(1) or a person to whom any powers, duties or functions of a receiver of wrecks have been delegated under section 447.1 in the execution of any duty under this Act, or defaults in appearing or giving evidence before a receiver of wrecks, is guilty of an offence and liable on summary conviction to a fine of not more than $1,000.
	16. Section 641 of the Act is repealed.
	17. Section 649 of the Act is replaced by the following:
One action only for same cause	649. Not more than one action lies for and in respect of the same subject-matter of complaint, and every action must be commenced not later than two years after the death of a deceased.
	18. The Act is amended by adding the following after section 657:
Ballast water control and management regulations	657.1 The Governor in Council may make regulations respecting the control and management of ballast water.
	19. (1) Subsection 660.2(4) of the Act is amended by striking out the word ``and'' at the end of paragraph (c), by adding the word ``and'' at the end of paragraph (d) and by adding the following after paragraph (d):
	(e) have on site an oil pollution prevention plan required by the regulations.
1993, c. 36, s. 6	(2) Subsection 660.2(7) of the Act is replaced by the following:
Exemption	(7) Subject to any conditions that the Minister considers appropriate, the Minister may exempt for a specified period any ship or class of ships or any operator of an oil handling facility from the application of any provision of this section if the Minister is of the opinion that the exemption is in the interest of preventing damage to property or the environment or is in the interest of public health or safety. Notice of every exemption must be published in the Canada Gazette.
	20. The Act is amended by adding the following after section 727:
	PART XVI.1
	LOWER ST. LAWRENCE PILOTS' PENSIONS
	Interpretation
Definitions	727.1 The definitions in this section apply in this Part.
``Authority'' « Adminis- tration »	``Authority'' means the Laurentian Pilotage Authority established by subsection 3(1) of the Pilotage Act.
``CPBSL'' « CPBSL »	``CPBSL'' means the Corporation of the Lower St. Lawrence Pilots established by letters patent under Part II of the Canada Corporations Act, chapter 53 of the Revised Statutes of Canada, 1952, as amended by chapter 52 of the Statutes of Canada, 1964-65, a body corporate contracting with the Authority for the services of pilots under the Pilotage Act, or any successor of the Corporation that carries on similar functions.
``CPHQ'' « CPHQ »	``CPHQ'' means the Corporation of Pilots for and below the Harbour of Quebec, established by chapter 123 of the Statutes of the Province of Canada, 1860 (23 Vict., c. 123).
``eligible pilot'' « pilote admissible »	``eligible pilot'' means a person
	(a) who became a member of the CPHQ and was licensed by the Authority as a pilot before 1994; or
	(b) who, on December 31, 1993, was an apprentice pilot and who, during 1994, became a member of the CPHQ and was licensed by the Authority as a pilot.
``fund'' « Fonds »	``fund'' means the fund established by chapter 12 of the Statutes of the Province of Lower Canada, 1805 (45 George III, c. 12) and continued by chapter 114 of the Statutes of the Province of Canada, 1848-49 (12 Vict., c. 114), as amended.
``pension plan'' « régime de pension »	``pension plan'' means the plan established by the CPHQ for the administration of the fund.
``Société'' « Société »	``Société'' means the general partnership composed of the members of the CPBSL and called Les Pilotes du Bas Saint-Laurent, or its successor, and includes any predecessor of the Société that carried on similar functions on behalf of those members.
Part III of Canada Corporations Act	727.2 (1) The CPHQ is deemed to be a corporation to which section 158 of the Canada Corporations Act, chapter C-32 of the Revised Statutes of Canada, 1970, applies.
Management of fund	(2) Notwithstanding the provisions of any Act relating to the CPHQ, the CPHQ has, and is deemed to have had at all times, the powers necessary for the administration of the pension plan on behalf of the CPBSL, including the power to
	(a) determine and receive the amounts payable into the fund by the CPBSL for the purpose of sustaining the fund;
	(b) manage and invest moneys paid into the fund;
	(c) determine the persons eligible to receive benefits from the fund, the amount they are to receive as benefits, when the payments of the benefits are to commence and the frequency of the payments; and
	(d) pay from the fund the benefits so determined and any amounts required for the management of the fund.
	Pension Benefits Standards Act, 1985
Application of Act	727.3 The Pension Benefits Standards Act, 1985 applies in respect of the pension plan and, for that purpose, the CPBSL is deemed to be the employer of eligible pilots and the administrator of the plan, and eligible pilots are deemed to be employees of the CPBSL.
	Income Tax Act
Status of CPHQ	727.4 For the purposes of paragraph 149(1)(o.1) of the Income Tax Act, the CPHQ is deemed to have been incorporated solely for the administration of a registered pension plan within the meaning of that Act and to have operated at all times solely for that purpose.
Taxation of pension contributions	727.5 For any taxation year in respect of which the pension plan is a registered pension plan for the purposes of the Income Tax Act, sums paid into the fund by the CPBSL shall not be included in the income of an eligible pilot or in the income of the Société for the purposes of that Act.
Provisions re registered pension plans	727.6 (1) For the purposes of the provisions of the Income Tax Act and the Income Tax Regulations that relate to registered pension plans,
	(a) the CPBSL is deemed to have been the employer of an eligible pilot and an eligible pilot is deemed to have been an employee of the CPBSL throughout any period, either before or after the coming into force of this Part, during which the eligible pilot was a member of the CPBSL and held a pilot's licence from the Authority, whether suspended or not, or served as an apprentice pilot to obtain a pilot's licence for District No. 2 designated by the Authority;
	(b) an eligible pilot is deemed to have been employed and to have rendered services on a full-time basis throughout any year if the number of pilotage tours credited to the pilot for the year is not less than 90% of the average number of tours for pilots in the year, determined by the Société on the basis of the total number of paid tours for pilots in the year, and is otherwise deemed to have been employed and to have been rendering services on a part-time basis throughout the year, with the proportion of full-time service being determined as the proportion of the number of tours so credited to the average number of tours for pilots;
	(c) any period authorized by the CPBSL during which an eligible pilot was not available to perform services as a pilot, otherwise than by reason of illness or disability for more than 12 months, is deemed to be a period throughout which the pilot did not render services to the CPBSL by reason of leave of absence;
	(d) the period of employment of an eligible pilot by the CPBSL includes any period before 1994 during which the pilot
	(i) was enrolled at the Institut de Marine de Rimouski or any other educational institution accredited by the Authority, or
	(ii) served as an officer of a ship,
	to the extent that the period was credited under the pension plan before 1994;
	(e) the fees paid to an eligible pilot by the Société, either before or after the coming into force of this Part, are deemed to have been paid by the CPBSL and to be remuneration of the eligible pilot and, for the purposes of section 147.1 of the Income Tax Act, to be part of the pilot's compensation;
	(f) any amount paid to the fund by the CPBSL is deemed to be a contribution made by the CPBSL and not by an eligible pilot;
	(g) the pension plan is deemed to be a grandfathered plan;
	(h) for the purposes of paragraph 8503(3)(e) and subsection 8509(3) of the Income Tax Regulations, all benefits provided under the pension plan in respect of periods before 1992 are deemed to be acceptable to the Minister of National Revenue to the extent that
	(i) the periods were credited under the pension plan before 1994, and
	(ii) the benefits could have been provided under the terms of the pension plan as they read at the end of 1993;
	(i) subsection 8504(6) of the Income Tax Regulations does not apply in respect of benefits credited under the pension plan before 1994;
	(j) the past service pension adjustment (PSPA) of an eligible pilot with respect to the CPBSL for the year in which this Part comes into force shall be determined as if the eligible pilot's provisional PSPA with respect to the CPBSL that is associated with the registration of the pension plan under section 147.1 of the Income Tax Act were nil, to the extent that the provisional PSPA relates to benefits provided under the pension plan in respect of years after 1993;
	(k) for each particular year that is after 1993 and before the year in which this Part comes into force,
	(i) the pension adjustment of an eligible pilot with respect to the CPBSL shall be determined as if the pension plan had been a registered pension plan in that particular year and as if all benefits provided to the pilot for that particular year had accrued on a current-service basis, and
	(ii) information returns reporting the pension adjustment so determined must be filed, not later than 90 days after the day on which this Part comes into force, with the Minister of National Revenue in the form and manner authorized by that Minister;
	(l) if the pension plan is registered under section 147.1 of the Income Tax Act within 120 days, or any longer period that is acceptable to the Minister of National Revenue, after the day on which this Part comes into force, the assets of the fund are deemed to have been transferred to the fund from a registered pension plan;
	(m) the CPHQ shall assume the obligations of the employer under Part LXXXIV of the Income Tax Regulations with respect to eligible pilots; and
	(n) the requirement of certification under paragraph 147.1(10)(a) of the Income Tax Act does not apply in relation to benefits provided under the pension plan before 1994 in respect of the years 1990, 1991, 1992 and 1993.
Additional benefits	(1.1) For greater certainty, paragraph (1)(h) does not apply so as to prevent additional benefits from being provided, by way of an amendment to the pension plan after 1993, in respect of the periods referred to in subparagraph (1)(h)(i).
Part X.1 tax	(2) For the purposes of Part X.1 of the Income Tax Act, the cumulative excess amount of an eligible pilot in respect of registered retirement savings plans at any time before the month immediately following the month in which this Part comes into force shall be determined as if each of the following amounts were nil:
	(a) any pension adjustment of the pilot referred to in paragraph (1)(k); and
	(b) the pilot's provisional PSPA, within the meaning of the Income Tax Regulations, with respect to the CPBSL that is associated with the registration of the pension plan under section 147.1 of the Income Tax Act.