Bill C-2

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	RECOMMENDATION
	His Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled ``An Act to establish the Canada Pension Plan Investment Board and to amend the Canada Pension Plan and the Old Age Security Act and to make consequential amendments to other Acts''.
	SUMMARY
	This enactment establishes the Canada Pension Plan Investment Board and provides that the Board's objects are to manage and invest money transferred to it from the Canada Pension Plan Account in the best interests of the contributors and beneficiaries under the Canada Pension Plan. The Board's investments are to be made in accordance with the regulations and with investment policies, standards and procedures the Board is required to establish.
	The enactment also amends the contribution, benefit and funding provisions of the Canada Pension Plan. The funding provisions are amended to move from ``pay-as-you-go'' funding to fuller funding. The contribution rates are amended to reach 9.9% of contributory earnings over six years and then remain steady. It also establishes that the Year's Basic Exemption below which no contributions are paid is frozen at $3,500.
	The benefit changes to the Canada Pension Plan that are included in this enactment affect the contributory requirements for a disability pension, the retirement benefit calculation of a former disability recipient, the formula for adjusting career average earnings, the maximum death benefit and the calculation of combined benefits.
	Other changes include provisions dealing with harmonization of the Canada Pension Plan's disability benefits and provincial workers' compensation benefits, post-mortem applications, non-cancellation of retirement benefits in favour of disability benefits, reimbursement to provinces, municipalities and private insurers, and the discontinuation of the Canada Pension Plan Advisory Board. The Canada Pension Plan and the Old Age Security Act are also amended in respect of information sharing, investigations and penalties.
	The enactment also amends Part I of the Canada Pension Plan to align it with the provisions of the Income Tax Act and the Employment Insurance Act.
	EXPLANATORY NOTES
	Canada Pension Plan
	Clause 58: New.
	Clause 59: Subsection 11.1(2) reads as follows:
	(2) The contribution rate for employees, employers and self- employed persons for 1987 and subsequent years is as set out in the schedule to this Act, as extended and amended from time to time pursuant to section 113.1.
	Clause 60: The relevant portion of subsection 13(3) reads as follows:
	(3) Notwithstanding subsection (1), the amount of the contributory self-employed earnings of a person for a year for the purposes of section 10 shall, if he or his representative so elects in prescribed manner within one year from April 30 in the following year, include any amount by which
	Clause 61: Section 20 reads as follows:
	20. The amount of a Year's Basic Exemption is for each year
	(a) an amount calculated as ten per cent of the Year's Maximum Pensionable Earnings for that year, if that amount is a multiple of one hundred dollars; or
	(b) if the amount calculated in accordance with paragraph (a) is not a multiple of one hundred dollars, the amount that is the next multiple of one hundred dollars below that amount.
	Clause 62: Subsection 21(3) reads as follows:
	(3) Where an employer has been informed in writing on behalf of the Minister pursuant to an inquiry, other than an application for determina tion of a question under section 27, that he is not required to make a deduction from the remuneration of an employee under this Act and it is subsequently determined or decided under section 27 or 28 that such a deduction should have been made, the employer, except where the employer was so informed on the basis of information furnished by him to the Minister that was incorrect in a material particular, is not liable for failing to make the deduction or for any amount that should have been deducted before the determination or decision is communicated to him, but is thereupon liable, without interest or penalties under this Act, to pay the contribution required to be made by him with respect to the employee from whose remuneration the deduction should have been made, and on payment by the employer of any amount as or on account of the contribution so required to be made by him, the employee shall be deemed to have notified the Minister as required by paragraph 15(1)(b) of the employer's failure to deduct that amount from the remuneration of the employee.
	Clause 63: Subsection 23(1) reads as follows:
	23. (1) All contributions, interest, penalties and other amounts payable by an employer under this Act are debts due to Her Majesty and recoverable as such in the Federal Court or any other court of competent jurisdiction or in any other manner provided for by this Act.
	Clause 64: Subsection 24(3) reads as follows:
	(3) Every employer who is required by this section to keep records and books of account shall, where that employer or an employee thereof is subject to the determination of a question by, or has made an appeal to, the Minister under section 27, retain every record, book of account, account and voucher necessary for dealing with the determination or the appeal until the determination is made or the appeal is disposed of and any further appeal in respect thereof is disposed of or the time for filing any such further appeal has expired.
	Clause 65: Sections 26.1 to 27.3 are new. Sections 27 to 29 read as follows:
	27. (1) Where any question arises under this Act as to whether a person is required to make a contribution as an employee for a year, or as an employer with respect to an employee for a year, or as to the amount of any such contribution,
	(a) the employee, the employer or the representative of the employee or employer may, on or before April 30 in the immediately following year, apply to the Minister to determine the question; or
	(b) the Minister on his own initiative may at any time determine the question.
	(2) Where the Minister has assessed an employer for an amount payable by him under this Act, the employer or his representative may appeal to the Minister for a reconsideration of the assessment, either as to whether any amount should be assessed as payable or as to the amount so assessed, within ninety days of the day of mailing of the notice of assessment.
	(3) Where a question specified in subsection (1) is to be determined by the Minister
	(a) pursuant to an application by an employee or his representative, the Minister shall notify his employer, or the representative of his employer,
	(b) pursuant to an application by an employer or his representative, the Minister shall notify the employee specified in the application or his representative,
	(c) on his own initiative, the Minister shall notify the employer or his representative and any employee who may be affected by the determination or his representative, or
	(d) pursuant to an appeal under subsection (2), the Minister shall notify any employee who may be affected by the determination or his representative,
	of his intention to determine the question and shall afford to the employ er and employee affected or either of them or the representatives of both or either of them, as the circumstances require, an opportunity to furnish information and to make representations to protect their interests.
	(4) An application for the determination of a question or an appeal for reconsideration of an assessment by the Minister shall be addressed to the Chief of Appeals in a District Office of the Department of National Revenue and delivered or mailed to that office.
	(5) On an application or an appeal under this section, the Minister shall, with all due dispatch, determine the question raised by the application or vacate, confirm or vary the assessment, or re-assess, and he shall thereupon notify any employee affected or his representative and the employer or his representative.
	(6) Unless an application has been made by an employee or employer or the representative of an employee or employer in accordance with subsection (1) with respect to any year, where an amount has been deducted from the remuneration of the employee for the year or has been paid by the employer as a contribution with respect to an employee for the year, or where no amount has been so deducted or paid, after April 30 in the following year, the amount so deducted or paid shall be deemed to have been deducted or paid in accordance with this Act, or it shall be deemed that no amount was required to be deducted or paid in accordance with this Act, as the case may be, but nothing in this subsection restricts the authority of the Minister to determine any question on his own initiative under subsection (1) or to make any assessment under this Act after that date.
	(7) Where the Minister is required to notify an employee who may be or is affected by a determination under this section, he may cause the employee or his representative to be notified, in such manner as he deems adequate, of his intention to make the determination or of the determination, as the case may be.
	28. (1) An employee or employer affected by a determination by or a decision on an appeal to the Minister under section 27, or the representative of either of them, may, within ninety days after the determination or decision is communicated to that employee or employer, or within such longer time as the Tax Court of Canada on application made to it within those ninety days may allow, appeal from the determination or decision to that Court by sending a notice of appeal in prescribed form by registered mail to the Registry of that Court.
	(1.1) For the purpose of subsection (1), the determination of the time at which a decision on an appeal to, or a determination by, the Minister under section 27 is communicated to an employee or employer 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.
	(2) On an appeal under this section, the Tax Court of Canada may reverse, affirm or vary the determination, may vacate, confirm or vary the assessment, or may refer the matter back to the Minister for reconsideration and reassessment and shall thereupon in writing notify the parties to the appeal of its decision and of its reasons therefor.
	29. (1) The Minister has authority to decide any question of fact or law necessary to be decided in determining any question or reconsider ing any assessment required to be determined or reconsidered under section 27 and to decide whether an employee or employer may be or is affected thereby.
	(2) A decision of the Tax Court of Canada made on an appeal referred to in section 28 is final and binding for all purposes of this Act and, except for judicial review under the Federal Court Act, is not subject to appeal to or review by any court.
	(3) Notwithstanding anything in subsection (2), an appeal lies to the Federal Court of Appeal from a decision of the Tax Court of Canada under section 28, on any question of fact or law involving the interpretation or application of section 4.
	(4) An appeal under subsection (3) may be brought in prescribed manner by the Minister or any person affected by the decision being appealed from, or by the attorney general of any province providing a comprehensive pension plan, within ninety days from the day notifica tion of the decision is communicated to the parties under subsection 28(2), or within such longer time as a judge of the Federal Court of Appeal, on application made to that judge within those ninety days, may allow.
	Clause 66: (1) Subsection 30(1) reads as follows:
	30. (1) Where a person is required to make a contribution for a year in respect of his self-employed earnings, a return of his self-employed earnings for the year shall, without notice or demand therefor, be filed with the Minister in prescribed form and manner and containing prescribed information,
	(a) in the case of a person who has died after October in the year and before May in the immediately following year, by the person's legal representative within six months after the day of death; and
	(b) in the case of any other person, on or before April 30 in the following year, by that person or, if for any reason he is unable to file the return, by his guardian, curator, committee or other legal representative.
	(2) Subsection 30(5) reads as follows:
	(5) Where no return of the self-employed earnings of a person for a year has been filed with the Minister as required by this section within four years from April 30 in the following year, the amount of any contribution required to be made by him for that year under this Act in respect of those earnings shall be deemed to be zero unless before the end of those four years the Minister has assessed the contribution for that year in respect thereof.
	Clause 67: (1) Subsection 38(2) reads as follows:
	(2) Where an amount on account of a contribution has been deducted from the remuneration of an employee during a year or has been paid by an employer with respect to an employee employed by him during a year, and by a determination or a decision on an appeal made pursuant to section 27 or 28 it is determined or decided that the amount so deducted or paid exceeds the amount required to be deducted or paid under this Act, if application in writing is made by the employee or employer to the Minister not later than thirty days after the determina tion or decision is communicated to the employee or employer, as the case may be, the Minister shall refund the amount by which the amount so deducted or paid exceeds the amount so required to be deducted or paid.
	(2) New.
	(3) Subsection 38(7) reads as follows:
	(7) Where an amount in respect of an overpayment is refunded or applied under this Act to any other liability, interest shall be paid or applied thereon at a prescribed rate per annum under the circumstances and for the period or periods determined as prescribed, except that no interest shall be paid or applied thereon where the amount of the interest is less than one dollar.
	Clause 68: New.
	Clause 69: (1) and (2) The relevant portion of subsection 44(1) reads as follows:
	44. (1) Subject to this Part,
	...
	(b) a disability pension shall be paid to a contributor who has not reached sixty-five years of age, to whom no retirement pension is payable, who is disabled and who
	...
	(ii) has made contributions for at least two of the last three calendar years included either wholly or partly within his contributory period,
	(iii) where there are only two calendar years included either wholly or partly within his contributory period, has made contributions for both such years, or
	(iv) is a contributor to whom a disability pension would have been payable at the time the contributor is deemed to have become disabled had an application for a disability pension been received prior to the time the contributor's application for a disability pension was actually received;
	...
	(e) a disabled contributor's child's benefit shall be paid to each child of a disabled contributor who
	...
	(ii) has made contributions for at least two of the last three calendar years included either wholly or partly within his contributory period,
	(iii) where there are only two calendar years included either wholly or partly within his contributory period, has made contributions for both those years, or
	(iv) is a contributor to whom a disability pension would have been payable at the time the contributor is deemed to have become disabled had an application for a disability pension been received prior to the time the contributor's application for a disability pension was actually received; and
	(3) The relevant portion of subsection 44(2) reads as follows:
	(2) For the purposes of paragraphs (1)(b) and (e),
	(a) a contributor shall be considered to have made contributions for not less than the minimum qualifying period only if he has made contributions
	(i) for at least five of the last ten calendar years included either wholly or partly within his contributory period, or
	(ii) where there are fewer than ten calendar years included either wholly or partly within his contributory period, for at least five of those years; and




	(4) The relevant portion of subsection 44(2)(b) reads as follows:
	(2) For the purposes of paragraphs (1)(b) and (e),
	...
	(b) the contributory period of a contributor shall be the period
	...
	but excluding
	...
	(iv) in relation to any benefits payable under this Act for any month after December, 1977, any month for which he was a family allowance recipient in a year for which his unadjusted pensionable earnings were equal to or less than his basic exemption for the year.
	Clause 70: The relevant portion of subsection 48(2) reads as follows:
	(2) In calculating the average monthly pensionable earnings of a contributor in accordance with subsection (1) for the purpose of calculating or recalculating benefits payable for a month commencing on or after January 1, 1978, there may be deducted
	(a) from the total number of months in a contributor's contributory period, those months during which he was a family allowance recipient and during which his pensionable earnings were less than his average monthly pensionable earnings calculated without regard to subsections (3) and (4), but no such deduction shall reduce the number of months in his contributory period to less than the basic number of contributory months, except
	(i) for the purpose of calculating a disability benefit, in which case the words ``the basic number of contributory months'' shall be read as ``twenty-four months'', and
	Clause 71: Section 51 reads as follows:
	51. The pensionable earnings of a contributor for a month shall be calculated by multiplying the earnings for which the contributor is deemed by section 52 to have made a contribution for the month by the ratio that the average of the Year's Maximum Pensionable Earnings for the year in which a benefit becomes payable to him under this Act or under a provincial pension plan and for each of the two preceding years, bears to the Year's Maximum Pensionable Earnings for the year that includes that month.
	Clause 72: (1) and (2) The relevant portion of subsection 55.1(1) reads as follows:
	55.1 (1) Subject to this section and sections 55.2 and 55.3, a division of unadjusted pensionable earnings shall take place in the following circumstances:
	...
	(b) following the approval by the Minister of an application made by or on behalf of either spouse or his estate, if
	...
	(c) following the approval by the Minister of an application made by or on behalf of either former spouse, within the meaning of subparagraph (a)(ii) of the definition ``spouse'' in subsection 2(1), or his estate, if
	Clause 73: (1) and (2) The relevant portion of subsection 55.2(1) reads as follows:
	55.2 (1) In this section, ``spousal agreement'' means
	(a) a pre-marriage agreement between spouses-to-be, which agree ment is to take effect on marriage; or
	(b) an agreement between spouses or former spouses, including a separation agreement, entered into

	Clause 74: Subsection 56(4.1) is new. Subsection 56(4) reads as follows:
	(4) For the purposes of subsection (3), the average monthly pensionable earnings of a contributor is, subject to subsections 48(2) and (4), the amount obtained by dividing
	(a) his total pensionable earnings
	by
	(b) the total number of months in his contributory period or twenty-four, whichever is greater.
	Clause 75: (1) The relevant portion of subsection 57(1) reads as follows:
	57. (1) A death benefit payable to the estate of a contributor is a lump sum amount equal to
	(2) New.
	Clause 76: (1) Subsection 58(2) reads as follows:
	(2) Where a survivor's pension under this Act and a retirement pension under this Act or under a provincial pension plan are payable to the surviving spouse of a contributor, the basic monthly amount of the survivor's pension payable to the surviving spouse is
	(a) in the case of a surviving spouse who has not reached sixty-five years of age, the aggregate of
	(i) a flat rate benefit, calculated as provided in subsection (1.1), and
	(ii) the lesser of
	(A) 37 1/2% of the amount of the contributor's retirement pension, calculated as provided in subsection (3), and
	(B) an amount that, when added to the surviving spouse's retirement pension (calculated without regard to subsections 46(3) to (6) but in accordance with subsection 45(2)), is equal to the amount of a benefit of twenty-five per cent of one twelfth of the average of the Year's Maximum Pensionable Earnings for the later of the year in which the surviving spouse first became qualified to receive the survivor's pension and the year in which the surviving spouse's retirement pension commenced to be payable, and for each of the two preceding years, adjusted in accordance with subsection 45(2) as if the benefit had commenced to be payable in the later of the year in which the surviving spouse first became qualified to receive the survivor's pension and the year in which the surviving spouse's retirement pension commenced to be payable; or
	(b) in the case of a surviving spouse who has reached sixty-five years of age, the lesser of
	(i) sixty per cent of the amount of the contributor's retirement pension, calculated as provided in subsection (3), and
	(ii) an amount that, when added to the surviving spouse's retirement pension (calculated without regard to subsections 46(3) to (6) but in accordance with subsection 45(2)), is equal to the amount of a benefit of twenty-five per cent of one twelfth of the average of the Year's Maximum Pensionable Earnings for the later of the year in which the surviving spouse first became qualified to receive the survivor's pension and the year in which the surviving spouse's retirement pension commenced to be payable, and for each of the two preceding years, adjusted in accordance with subsection 45(2) as if the benefit had com menced to be payable in the later of the year in which the surviving spouse first became qualified to receive the survivor's pension and the year in which the surviving spouse's retirement pension commenced to be payable.
	(2) Subsections 58(6.1) and (6.2) are new. Subsection 58(6) reads as follows:
	(6) Where a survivor's pension under this Act and a disability pension under this Act are payable to the surviving spouse of a contributor, the amount of the disability pension payable to the surviving spouse is an amount that, when added to the amount of the survivor's pension payable to the surviving spouse for a month in the year in which the survivor's pension or the disability pension commenced to be payable, whichever is the later, equals the aggregate of
	(a) the greater of
	(i) the flat rate benefit payable under subparagraph (1)(a)(i), and
	(ii) the flat rate benefit payable under paragraph 56(1)(a), and
	(b) the lesser of
	(i) the aggregate of the amounts payable under subparagraph (1)(a)(ii) and paragraph 56(1)(b), and
	(ii) the amount of a benefit of twenty-five per cent of one twelfth of the average of the Year's Maximum Pensionable Earnings for the later of the year in which the surviving spouse first became qualified to receive the survivor's pension and the year in which the surviving spouse's disability pension commenced to be payable, and for each of the two preceding years, adjusted in accordance with subsection 45(2) as if the benefit had com menced to be payable in the later of the year in which the surviving spouse first became qualified to receive the survivor's pension and the year in which the surviving spouse's disability pension commenced to be payable.
	(3) Subsection 58(8.1) is new. Subsection 58(8) reads as follows:
	(8) Except where otherwise provided by an agreement under section 80, where a survivor's pension under this Act and a disability pension under a provincial pension plan are payable to the surviving spouse of a contributor, the amount of the survivor's pension payable to the surviving spouse is an amount that, when added to the amount of the disability pension payable to the surviving spouse for a month in the year in which the survivor's pension or the disability pension commenced to be payable, whichever is the later, equals the aggregate of
	(a) the greater of
	(i) the flat rate benefit payable under subparagraph (1)(a)(i), and
	(ii) the flat rate benefit payable under the provincial pension plan in respect of disability, and
	(b) the lesser of
	(i) the aggregate of
	(A) the amounts payable under subparagraph (1)(a)(ii), and
	(B) the portion of the contributor's retirement pension payable to the surviving spouse under the provincial pension plan in respect of disability, and
	(ii) the amount of a benefit of twenty-five per cent of one twelfth of the average of the Year's Maximum Pensionable Earnings for the later of the year in which the surviving spouse first became qualified to receive the survivor's pension and the year in which the surviving spouse's disability pension commenced to be payable, and for each of the two preceding years, adjusted in accordance with subsection 45(2) as if the benefit had com menced to be payable in the later of the year in which the surviving spouse first became qualified to receive the survivor's pension and the year in which the surviving spouse's disability pension commenced to be payable.
	Clause 77: (1) Subsections 60(2.1) and (2.2) are new. Subsection 60(2) reads as follows:
	(2) Notwithstanding anything in this Act, an application for a benefit, other than a death benefit, that would have been payable to a deceased person who died after December 31, 1977 and who, prior to his death, would have been entitled on approval of an application to payment of that benefit under this Act may be made within one year from the death of that person by the estate, the representative or heir of that person or by such person as may be prescribed by regulation, but this subsection does not apply in respect of a retirement pension where the contributor died after December 31, 1986 not having reached seventy years of age.
	(2) New.
	Clause 78: Subsections 65(2) and (3) read as follows:
	(2) Notwithstanding subsections (1) and (1.1), where any provincial authority or municipal authority in a province pays a person any advance or assistance or welfare payment for a month or any portion of a month that would not be paid if a benefit under this Act had been paid for that period and subsequently a benefit becomes payable or payment of a benefit may be made under this Act to that person for that period, the Minister may, in accordance with such terms and conditions as may be prescribed, deduct from that benefit and pay to the provincial authority or municipal authority, as the case may be, an amount not exceeding the amount of the advance or assistance or welfare payment paid, if that person had, on or before receiving the advance or assistance or welfare payment from the provincial authority or municipal authority, consented in writing to the deduction and payment by the Minister.
	(3) Notwithstanding subsections (1) and (1.1), where an administra tor of a disability income program who is approved by the Minister makes a payment under that program to a person for a month or any portion of a month that would not have been made if a benefit under paragraph 44(1)(b) had been paid to that person for that period and subsequently a benefit becomes payable or payment of a benefit may be made under this Act to that person for that period, the Minister may, in accordance with such terms and conditions as may be prescribed, deduct from that benefit and pay to the administrator an amount not exceeding the amount of the payment made under that program, if that person had, on or before receiving that payment, consented in writing to the deduction and payment by the Minister.
	Clause 79: Subsection 65.1(2) reads as follows:
	(2) In this section, ``spousal agreement'' means
	(a) a pre-marriage agreement between spouses-to-be, which agree ment is to take effect on marriage; or
	(b) an agreement between spouses, including a separation agree ment, entered into before the day of any application made under this section.
	Clause 80: (1) Subsections 66(2.1) to (2.9) are new. Subsection 66(2) reads as follows:
	(2) Where a person has received or obtained a benefit payment to which the person is not entitled, or a benefit payment in excess of the amount of the benefit payment to which the person is entitled, the amount of the benefit payment or the excess amount, as the case may be, constitutes a debt due to Her Majesty and may be recovered at any time, and where any benefit is or becomes payable to that person or that person's estate under this Act or the Old Age Security Act, the amount of that indebtedness may, in the prescribed manner, be deducted and retained out of any such benefit.
	Clause 81: New.
	Clause 82: Subsection 67(4) reads as follows:
	(4) Where a disability pension is no longer payable because a decision that a person is disabled has been reversed or because a person has ceased to be disabled, the Minister may, on receipt of an application for a retirement pension, deem that application to have been received commencing with the latest of
	(a) the month after the month in which the disability pension application was made,
	(b) the month after the last month for which the disability pension was payable, or
	(c) the month in which the contributor reaches the age of sixty years.
	Clause 83: New.
	Clause 84: Subsection 81(1.1) is new. Subsection 81(2) reads as follows:
	(2) The Minister shall forthwith reconsider any decision or deter mination referred to in subsection (1) and may confirm or vary it, and may approve payment of a benefit, determine the amount of a benefit or determine that no benefit is payable, and shall thereupon in writing notify the spouse, former spouse, estate, applicant, beneficiary or beneficiary's spouse of the Minister's decision and of the reasons therefor.
	Clause 85: Subsection 82(1) reads as follows:
	82. (1) A spouse, former spouse, estate, applicant, beneficiary or beneficiary's spouse who is dissatisfied with a decision of the Minister made under section 81 or subsection 84(2), or a person who made a request under subsection 27.1(1) of the Old Age Security Act who is dissatisfied with a decision of the Minister made under subsection 27.1(2) of that Act in respect of the request, or, subject to the regulations, any person on behalf thereof, may appeal the decision to a Review Tribunal in writing within ninety days or such longer period as the Commissioner of Review Tribunals may either before or after the expiration of those ninety days allow after the day on which the spouse, former spouse, estate, applicant, beneficiary or beneficiary's spouse is notified in the prescribed manner of the decision or the person is notified in writing of the Minister's decision and of the reasons for the decision.
	Clause 85.1: Subsection 83(2.1) is new. Subsection 83(3) reads as follows:
	(3) Where leave to appeal is refused, the Chairman or Vice-Chair man of the Pension Appeals Board shall give written reasons for his refusal.
	Clause 86: Subsection 90(3) is new. Subsection 90(2) reads as follows:
	(2) Any proceedings by way of summary conviction in respect of an offence under this Act may be commenced at any time within, but not later than, five years after the time when the subject-matter of the proceedings arose.
	Clause 87: New.
	Clause 88: The heading before section 104 and sections 104.01 to 104.11 are new. Sections 104 and 105 read as follows:
	104. (1) Except as provided in this section, all information with respect to any contributor or beneficiary obtained in the course of the administration of this Act is privileged, and no person shall knowingly, except as provided in this Act, make available or allow to be made available any such information to any person not legally entitled to it.
	(2) Any information with respect to a contributor or beneficiary obtained by an officer, clerk or employee of Her Majesty in the course of the administration of this Act may, on request in writing to the Minister by or on behalf of the contributor or beneficiary or their legal representative, be made available or allowed to be made available to any person or authority named in the request on such conditions and in such circumstances as may be prescribed.
	(3) Any information obtained by the Minister pursuant to this Act or any regulation may be made available to an officer, clerk or employee in the Department of National Revenue, the Department of Finance, the Department of Public Works and Government Services, the Office of the Superintendent of Financial Institutions, Statistics Canada or Canada Post, or to a person designated by the Minister as a health care professional where it is necessary to do so for the purposes of the administration of this Act.
	(3.1) Any information obtained by the Minister pursuant to this Act or any regulation may be made available to an officer, clerk or employee in the Department of Veterans Affairs, where such information is necessary for the administration of this Act or any other Act of Parliament that is administered by the Minister of Veterans Affairs.
	(4) Any information obtained by an officer, clerk or employee in the Department of Human Resources Development pursuant to this Act or any regulation may be made available to the Canada Employment Insurance Commission, or to an officer, clerk or employee, or a member of a class of officers, clerks or employees, in the Department of Human Resources Development exercising powers or performing duties and functions authorized by that Commission, where it is necessary to do so for the purposes of the administration of this Act or the Employment Insurance Act.
	(4.1) Any information obtained by an officer, clerk or employee in the Department of Human Resources Development pursuant to this Act or any regulation may be made available to any officer, clerk or employee in that Department for the purposes of the administration of the Children's Special Allowances Act, the Family Allowances Act, the Income Tax Act or the Old Age Security Act.
	(4.2) Any information referred to in subsection (1) may be made available to an officer or employee in the Correctional Service of Canada where such information is necessary for the administration of the Corrections and Conditional Release Act.
	(4.3) Any information referred to in subsection (1) may be made available or allowed to be made available to the Commissioner of the Royal Canadian Mounted Police, the Minister of Justice and the Attorney General of Canada for the purposes of investigations, prosecutions and extradition activities in Canada in relation to war crimes and crimes against humanity.
	(5) Notwithstanding any other Act or law,
	(a) any information obtained by an officer, clerk or employee in the Department of National Revenue, the Department of Finance, the Department of Public Works and Government Services or the Canada Employment and Immigration Commission for the purposes of the administration of this Act may be made available or allowed to be made available by that person to an officer, clerk or employee in the Department of National Health and Welfare, the Department of National Revenue, the Department of Finance, the Department of Public Works and Government Services, the Canada Employment and Immigration Commission or the Office of the Superintendent of Financial Institutions for the purposes of the administration of this Act; and
	(b) where Social Insurance Numbers have been assigned under the authority of any other Act of Parliament, the Minister or other authority charged with the administration of that Act and the Minister may exchange any information contained in applications for those Numbers and any Numbers so assigned, and may make or cause to be made available any such information or Numbers in such manner as may be authorized by that Act.
	(5.1) Any information with respect to any applicant or beneficiary or the spouse of any applicant or beneficiary obtained pursuant to this Act or the regulations may be made available or allowed to be made available to a member of Parliament where such information is necessary to respond to a request made by that applicant, beneficiary or spouse to the member of Parliament for information concerning any benefit in relation to that applicant, beneficiary or spouse.
	(6) Notwithstanding any other Act or law, no officer, clerk or employee of Her Majesty shall be required, in connection with any legal proceedings, to give evidence relating to any information that is privileged under subsection (1) or to produce any statement or other writing containing any information so privileged.
	(7) Subsections (1) and (6) do not apply
	(a) in respect of proceedings relating to the administration and enforcement of this Act;
	(b) in respect of proceedings, either by indictment or on summary conviction, that have been commenced by the laying of an information, under an Act of Parliament, where the disclosure of information is required for the purpose of complying with a subpoena or warrant issued by a court or an order made by a court; or
	(c) where an appeal has been made to a Review Tribunal.
	(7.1) Subsection (1) does not apply in respect of information released to a contributor's spouse or former spouse or to the estate of a contributor or the spouse or a former spouse of a contributor in the course of the administration of section 55, 55.1, 55.2 or 65.1.
	(8) Every person who contravenes this section is guilty of an offence punishable on summary conviction.
	105. (1) The Minister may, on behalf of the Government of Canada, enter into an agreement with the government of a province providing a comprehensive pension plan,
	(a) under which any information obtained under this Act, including records of any amounts that are shown in the Record of Earnings to the accounts of persons who have made contributions under this Act and under the provincial pension plan of that province and that relate to the contributions made by those persons under this Act, may be furnished under prescribed conditions to the appropriate authority of that province having the administration of the provincial pension plan, and under which any information obtained under the provin cial pension plan may be furnished on a reciprocal basis to the Minister; and
	(b) under which the Minister or the appropriate authority of that province, in accordance with such terms and conditions as may be specified in the agreement, may furnish to any person who has made contributions under this Act and under the provincial pension plan a statement of any amounts shown in the Record of Earnings or the appropriate records established under the provincial pension plan, as the case may be, to the account of that person, and may act on or give effect to any request made by that person for reconsideration by the Minister or the appropriate authority, as the case may be, of any statement so furnished to him.
	(2) The Minister may, on behalf of the Government of Canada, enter into an agreement with the government of any province for the purpose of obtaining information in connection with the administration and enforcement of this Act and of furnishing that government, under prescribed conditions, with information obtained by the Minister or any officer, clerk or employee in the Department of Human Resources Development in the course of the administration or enforcement of this Act.
	Clause 89: (1) The relevant portion of subsection 108(2) reads as follows:
	(2) There shall be paid into the Consolidated Revenue Fund and credited to the Canada Pension Plan Account
	...
	(2) The relevant portion of subsection 108(3) reads as follows:
	(3) There shall be paid out of the Consolidated Revenue Fund and charged to the Canada Pension Plan Account
	Clause 90: (1) The relevant portion of subsection 110(1) reads as follows:
	110. (1) In this section and sections 111 and 113,
	(2) The definition ``security'' in subsection 110(1) reads as follows:
	``security'' means,
	(a) as applied to Canada, an obligation of the Government of Canada, and
	(b) as applied to a province, an obligation of the government of that province, or an obligation of any agent of Her Majesty in right of that province that is guaranteed as to principal and interest by the government thereof,
	and that complies with the conditions set out in section 111.
	(3) New.
	(4) Subsections 110(6.1) to 110(6.3) are new. Subsec tions 110(3) to (6) read as follows:
	(3) Where in any month the operating balance in the Canada Pension Plan Account exceeds the amount that the Minister of Finance estimates will be required to meet all payments under subsection 108(3) in the immediately following period ending three months after the end of that month, the amount of the excess in that month shall be available for the purchase of securities of the provinces and securities of Canada as provided in this section.
	(4) The part of the excess referred to in subsection (3) in any month that shall be available for the purchase of securities of any one province is that proportion of the amount of the excess that
	(a) the total amount of all contributions credited to the Canada Pension Plan Account, during the one hundred and twenty months preceding that month, in respect of employment in that province and in respect of self-employed earnings of persons resident in that province, as estimated by the Minister of National Revenue,
	is of
	(b) the total amount of all contributions credited to that Account during those one hundred and twenty months, as estimated by the Minister of National Revenue,
	and the Minister of Finance shall, not later than the last day of the month, notify the provincial treasurer or other similar officer of that province of the part of the excess so available for the purchase of securities of that province.
	(5) The Minister of Finance, out of the part of the excess referred to in subsection (3) in any month that shall be available for the purchase of securities of any province, shall purchase securities of that province in an aggregate amount equal to
	(a) the part of the excess so available for the purchase thereof, or
	(b) the aggregate amount of the securities of that province that are offered, not later than ten days after the end of that month, by the provincial treasurer or other similar officer of the province for purchase by the Minister of Finance under this section,
	whichever is the lesser.
	(6) The Minister of Finance, out of any balance of the excess referred to in subsection (3) in any month remaining after purchasing securities of each of the provinces as required by subsection (5), shall purchase securities of Canada in an aggregate amount equal to the balance so remaining, and, for that purpose, the Minister of Finance may issue securities of Canada in that aggregate amount.
	Clause 91: Section 111.1 is new. Sections 111 and 112 read as follows:
	111. (1) For the purposes of this Act, an obligation described in paragraph (a) or (b) of the definition ``security'' in subsection 110(1) is a security of Canada or of a province, as the case may be, where the obligation complies with the following conditions, namely,
	(a) it is issued to or payable to the credit of the Canada Pension Plan Investment Fund and is expressed to be not negotiable and not transferable or assignable;
	(b) the term to maturity is twenty years, or such lesser period as may be fixed by the Minister of Finance on the recommendation of the Chief Actuary of the Office of the Superintendent of Financial Institutions, when the Minister deems it necessary in order to meet any payments that will be required to be made under subsection 108(3);
	(c) it is redeemable in whole or in part before maturity only at the option of the Minister of Finance, when he deems it necessary in order to meet any payments that will be required to be made under subsection 108(3), and, in the case of an obligation of or guaranteed by the government of a province, only after notice in writing to the provincial treasurer or other similar officer of that province given not less than six months before the date of the redemption;
	(d) it is redeemable in whole or in part before maturity only after all securities of the same jurisdiction that were issued before the month in which the obligation was issued have been fully redeemed, and on the basis that the amount that shall be realized at any time by way of redemption in whole or in part of securities of that jurisdiction held to the credit of the Canada Pension Plan Investment Fund is that proportion of the total amount to be realized at that time by way of redemption of securities so held, that
	(i) the aggregate amount then outstanding of the securities of that jurisdiction held to the credit of the Canada Pension Plan Investment Fund,
	is of
	(ii) the aggregate amount then outstanding of all securities held to the credit of that Fund;
	(e) the obligation bears interest payable semi-annually at the rate applicable pursuant to subsection (2) at the time of the issue of the obligation; and
	(f) the obligation is issued in accordance with, and contains such terms and conditions in addition to those mentioned in paragraphs (a) to (e) as may be set out in, any agreement in that behalf entered into between the Minister of Finance and the appropriate authority by whom the obligation is issued.
	(2) The Minister of Finance may from time to time fix the rate of interest applicable in the case of any obligation described in subsection (1), which rate shall be calculated
	(a) in the case of an obligation having a term to maturity of twenty years, on the basis of the average yield to maturity as determined by the Minister of Finance of all outstanding obligations of the Government of Canada that are not limited or restricted as to the negotiability or the transfer or assignment thereof and that have terms to maturity of twenty years or more, weighted according to the amounts of those obligations then outstanding, and
	(b) in the case of an obligation having a term to maturity of less than twenty years, on the basis of the average yield to maturity as determined by the Minister of Finance of all outstanding obligations of the Government of Canada that are not limited or restricted as to the negotiability or the transfer or assignment thereof and that have terms to maturity within a range comparable in average duration to the term of the obligation in respect of which the calculation is made, weighted according to the amounts of those obligations then outstanding,
	except that if the rate of interest so calculated is not a multiple of 1/100 per cent, it shall be taken to be the nearest multiple of 1/100 per cent or, if there is no such nearest multiple, then the next multiple thereof above that rate.
	(3) The Minister of Finance, whenever any rate of interest is fixed by him pursuant to subsection (2), shall cause notice of the rate so fixed to be published forthwith in the Canada Gazette.
	112. The Canada Pension Plan Account and the Canada Pension Plan Investment Fund shall be audited annually by the Auditor General of Canada and a report of the audit shall be made to the Minister.
	Clause 92: The relevant portion of subsection 113(2) reads as follows:
	(2) For the purposes of subsection (1), the amount to be calculated as provided in this subsection in the case of any province shall be calculated by the Minister of Finance as the amount obtained by adding
	...
	(b) such part of all interest credited to or accrued to the credit of the Canada Pension Plan Account, to the day on which the regulation referred to in subsection (1) became effective, as derived from the contributions referred to in paragraph (a),
	Clause 93: The heading before section 113.1 reads as follows:
	Amendments to Schedule
	Clause 94: (1) to (3) Subsections 113.1(1) to (3) read as follows:
	113.1 (1) Every five years, at intervals determined in accordance with subsection (2), the Minister of Finance and ministers of the Crown from the included provinces shall review the contribution rates set out in the schedule and make recommendations as to whether those rates should be changed and as to whether the schedule should be amended to include contribution rates for an additional five years.
	(2) The first review required by this section shall take place prior to January 1, 1992 and all subsequent reviews shall take place prior to January 1 of every fifth year thereafter.
	(3) To the extent possible, every review required by this section shall be completed within such time as will permit the Minister of Finance to make recommendations to the Governor in Council at least twelve months prior to the date prior to which the review is to take place.
	(4) and (5) The relevant portion of subsection 113.1(4) reads as follows:
	(4) In conducting any review required by this section and in making any recommendations, ministers shall consider
	...
	(b) any more recent estimates of the Chief Actuary in respect of
	...
	(iii) the ratio of the projected balance in the Canada Pension Plan Account over the projected payments out of the Canada Pension Plan Account, and
	...
	(c) the desirability of having the ratio of the projected balance in the Canada Pension Plan Account at any given date over the projected annual payments out of the Canada Pension Plan in the following year generally be 2:1, it being understood that this ratio may vary for any given year by reason of
	(i) the size of the Canada Pension Plan Account in the year prior to the review,
	(ii) the desirability of distributing any necessary contribution rate changes over a period of time, and
	(iii) the capacity of the Canada Pension Plan Account to moderate the impact that expected and unexpected changes to demograph ic and economic circumstances might have on contribution rates.
	(6) Subsections 113.1(5) and (6) read as follows:
	(5) On the completion of a review required by this section, the Minister of Finance may recommend to the Governor in Council that the Governor in Council make regulations pursuant to subsection (6) to amend the schedule in accordance with that subsection.
	(6) Subject to subsections (7) and (8), the Governor in Council may, on the recommendation of the Minister of Finance, by regulation, amend the schedule to
	(a) adjust the contribution rate for employees, employers and self-employed persons for all or any year for which a contribution rate is set out in the schedule; and
	(b) set the contribution rate for employees, employers and self- employed persons for each of the five years following the last year for which a contribution rate is set out in the schedule.
	(7) Subsection 113.1(8) reads as follows:
	(8) Where, pursuant to subsection (6), the Governor in Council makes a regulation
	(a) after the first review required by this section and prior to January 1, 1992, and
	(b) after any subsequent review required by this section and prior to January 1 of the year prior to which the review was to take place,
	that regulation shall, by order made by the Governor in Council, come into force, or be deemed to have come into force, on January 1, 1992 or on January 1 of the year referred to in paragraph (b), as the case may be, which order may not be made unless the lieutenant governor in council of each of at least two-thirds of the included provinces, having in the ag gregate not less than two-thirds of the population of all of the included provinces, has, prior to that January 1 date, signified the consent of that province to the coming into force of the regulation.
	(8) Subsections 113.1(11.01) to (11.15) are new. Subsection 113.1(11) reads as follows:
	(11) Where,
	(a) after the first review required by this section, no regulation is made pursuant to paragraph (6)(b) prior to January 1, 1992, or if such a regulation is made, the regulation does not come into force on that day, or
	(b) after any subsequent review, no regulation is made pursuant to paragraph (6)(b) prior to January 1 of the year prior to which the review was to take place, or if such a regulation is made, the regulation does not come into force on that day,
	the Minister of Finance shall, as soon as possible thereafter by regula tion, amend the schedule to include the contribution rates set out in the most recent report prepared by the Chief Actuary pursuant to subsection 115(3) in respect of each of the five years following the last year for which a contribution rate is set out in the schedule.
	Clause 95: (1) Subsection 114(2) reads as follows:
	(2) Where any enactment of Parliament contains any provision that alters, or the effect of which is to alter, either directly or indirectly and either immediately or in the future, the general level of benefits provided by this Act or the contribution rate for employees, employers or self-employed persons for any year, it shall be deemed to be a term of that enactment, whether or not it is expressly stated therein, that the provision shall come into force only on a day to be fixed by proclamation of the Governor in Council, which day shall not in any case be earlier than the first day of the third year following the year in which any notice of intention to introduce a measure containing a provision to that effect was laid before Parliament.
	(2) and (3) The relevant portion of subsection 114(4) reads as follows:
	(4) Where any enactment of Parliament contains any provision that alters, or the effect of which is to alter, either directly or indirectly and either immediately or in the future,
	...
	(f) the constitution of, or the duties of, the Canada Pension Plan Advisory Board established under section 116,
	it shall be deemed to be a term of that enactment, whether or not it is ex pressly stated therein, that the provision shall come into force only on a day to be fixed by proclamation of the Governor in Council, which proclamation may not be issued and shall not in any case have any force or effect unless the lieutenant governor in council of each of at least two- thirds of the included provinces, having in the aggregate not less than two-thirds of the population of all of the included provinces, has signi fied the consent of that province thereto.
	(4) New.
	Clause 96: (1) Subsections 115(1.1) to (1.3) are new. Subsection 115(1) reads as follows:
	115. (1) The Chief Actuary of the Office of the Superintendent of Financial Institutions shall at least once in every three years prepare a report based on an actuarial examination of the operation of this Act and the state of the Canada Pension Plan Account, and shall include therein
	(a) a statement setting forth the estimated revenues of the Canada Pension Plan Account for each of the thirty years immediately following the date of the examination, and the estimated amount of all payments under subsection 108(3) in each of those thirty years; and
	(b) a statement setting forth, for each fifth year of a period of not less than seventy-five years from the date of the examination, an estimate of the percentage of total contributory salaries and wages and contributory self-employed earnings that would be required to provide for all payments under subsection 108(3) in that year if there were no balance in the Canada Pension Plan Account at the commencement of that year.
	(2) Subsection 115(3) to (7) reads as follows:
	(3) For the purposes of the reviews required by section 113.1, the Chief Actuary shall, at least twenty-four months prior to January 1, 1992 and January 1 of every fifth year thereafter, prepare a report based on an actuarial examination of the operation of this Act based on the status of the Plan as at
	(a) a date not earlier than December 31, 1988 in the case of the first review, and
	(b) in the case of any subsequent review, a date not earlier than December 31 of every fifth year after 1988,
	and shall include therein the statements referred to in paragraphs (1)(a) and (b).
	(4) Where the circumstances permit, the reports required by subsections (1) and (3) may be prepared in a single report.
	(5) The Chief Actuary shall set out in every report prepared under subsection (3)
	(a) the contribution rates, calculated in the prescribed manner for employees, employers and self-employed persons, that would be added to the schedule pursuant to subsection 113.1(11) in respect of each of the five years following the last year for which a contribution rate is set out in the schedule if that subsection were to apply;
	(b) the contribution rates that would be in the schedule for employees, employers and self-employed persons for the years set out in the schedule if those contribution rates were to be calculated in the manner prescribed for the purpose of this paragraph; and
	(c) the manner in which the contribution rates referred to in paragraphs (a) and (b) were calculated.
	(6) The regulations prescribing the manner of the calculation referred to in paragraphs (5)(a) and (b) shall provide that
	(a) the contribution rate for employees and employers for a year must be identical; and
	(b) the contribution rate for self-employed persons for a year must be equal to the sum of the contribution rates for employees and employers for that year.
	(7) Subsection 114(4) applies, with such modifications as the circumstances require, to the making of the regulations prescribing the manner of the calculation referred to in paragraph (5)(a) and to the making of any regulation changing that manner of calculation.
	Clause 97: The heading before section 116 and sections 116 and 117 read as follows:
	Advisory Board
	116. (1) There is hereby established a board, to be known as the Canada Pension Plan Advisory Board, consisting of not more than sixteen members representative of employees, employers, self- employed persons and the public, each of whom shall be appointed by the Governor in Council for such term, not exceeding five years, as will ensure as far as possible the expiration in any one year of the terms of appointment of fewer than one-half of the members.
	(2) The Governor in Council shall appoint one of the members of the Advisory Board to be Chairman of the Board and one of the members to be Vice-Chairman thereof.
	(3) Each of the members of the Advisory Board is entitled to be paid such allowance for each day he attends any meetings of the Board or attends to matters related to Board business as may be fixed by the Governor in Council, and is entitled to be paid reasonable travel and living expenses while absent from his ordinary place of residence in the course of his duties as a member of the Board.
	(4) The Advisory Board shall meet at least once a year in the city of Ottawa, and at such other times and places as it deems necessary in order to carry out its duties under this Act.
	(5) The Chairman of the Advisory Board or, in the event of the absence or incapacity of the Chairman or if the office of Chairman is vacant, the Vice-Chairman of the Board shall preside at meetings of the Board.
	(6) The Advisory Board may make such rules as it deems necessary for the regulation of its proceedings, for the fixing of a quorum for any of its meetings and generally for the conduct of its activities.
	(7) It is the duty of the Advisory Board to review from time to time, as it deems appropriate or advisable, the operation of this Act, the state of the Canada Pension Plan Investment Fund and the adequacy of coverage and benefits under this Act, and to report to the Minister the results of that review.
	(8) The Board shall each year prepare a report to the Minister on its activities during the immediately preceding year, and a copy of the report shall be included in the annual report of the Minister under section 117.
	Annual Report to Parliament
	117. The Minister shall, as soon as possible after the end of each fiscal year, prepare a report on the administration of this Act during that fiscal year, including a statement showing amounts credited to or charged to the Canada Pension Plan Account and the Canada Pension Plan Investment Fund during that year by appropriate classifications, the number of contributors and the number of persons to whom benefits were payable during that year together with such other information as the Minister deems appropriate, and the Minister shall cause the report to be laid before Parliament forthwith on the completion thereof or, if Parliament is not then sitting, on any of the first fifteen days next thereafter that either House of Parliament is sitting.
	Old Age Security Act
	Clause 100: (1) Subsection 27.1(1.1) is new. Subsec tion 27.1(1) reads as follows:
	27.1 (1) A person who is dissatisfied with a decision or determina tion made under this Act that no benefit may be paid to that person, or respecting the amount of any benefit that may be paid to that person, may, within ninety days after the day on which the person is notified in the prescribed manner of the decision or determination, or within such longer period as the Minister may either before or after the expiration of those ninety days allow, make a request to the Minister in the prescribed form and manner for a reconsideration of that decision or determination.
	(2) Subsection 27.1(2) reads as follows:
	(2) The Minister shall, without delay after receiving a request referred to in subsection (1), reconsider the decision or determination, as the case may be, and may confirm or vary it and may approve payment of a benefit, determine the amount of a benefit or determine that no benefit is payable and shall without delay notify the person who made the request in writing of the Minister's decision and of the reasons for the decision.
	Clause 101: Subsection 28(1) reads as follows:
	28. (1) A person who makes a request under subsection 27.1(1) and who is dissatisfied with the decision of the Minister in respect of the request, or, subject to the regulations, any person on their behalf, may appeal the decision to a Review Tribunal under subsection 82(1) of the Canada Pension Plan.
	Clause 102: Sections 33.01 to 33.11 are new. Section 33 and the heading before it read as follows:
	Access to Privileged Information
	33. (1) Except as provided in this section, all information with respect to any applicant or beneficiary or the spouse of any applicant or beneficiary, obtained in the course of the administration of this Act, is privileged and no person shall knowingly, except as provided in this Act, make available or allow to be made available any such information to any person not legally entitled to it.
	(2) Any information referred to in subsection (1) may be made available or allowed to be made available to an officer or employee in
	(a) the Department of National Revenue, the Department of Finance, the Department of Public Works and Government Services, Statistics Canada or Canada Post, to the Canada Employment Insurance Commission or to an officer or employee, or a member of a class of officers or employees, in the Department of Human Resources Development, exercising powers or performing duties and functions authorized by that Commission, where that information is informa tion only as to whether a person is or has been in receipt of a benefit or as to the amount of that benefit or where such communication is necessary for the purposes of the administration of this Act;
	(a.1) the Department of National Revenue, where such information is necessary for the administration of the Income Tax Act;
	(b) the Department of Veterans Affairs, where such information is necessary for the administration of this Act or any other Act of Parliament that is administered by the Minister of Veterans Affairs;
	(c) the Department of Human Resources Development solely for the purposes of administering the Canada Pension Plan, the Children's Special Allowances Act, the Family Allowances Act or the Income Tax Act; or
	(d) the Correctional Service of Canada, where such information is necessary for the administration of the Corrections and Conditional Release Act.
	(2.1) Any information referred to in subsection (1) may be made available or allowed to be made available to the Commissioner of the Royal Canadian Mounted Police, the Minister of Justice and the Attorney General of Canada for the purposes of investigations, prosecutions and extradition activities in Canada in relation to war crimes and crimes against humanity.
	(2.2) Any information with respect to any applicant or beneficiary or the spouse of any applicant or beneficiary obtained pursuant to this Act or the regulations may be made available or allowed to be made available to a member of Parliament where such information is necessary to respond to a request made by that applicant, beneficiary or spouse to the member of Parliament for information concerning any benefit in relation to that applicant, beneficiary or spouse.
	(3) Notwithstanding any other Act or law,
	(a) the Minister of National Revenue or any person designated by the Minister of National Revenue for the purpose may, for any purpose relating to the administration of this Act, make available or allow to be made available to the Minister, or to any officer or employee in the Department of Human Resources Development designated by the Minister for the purpose, a report providing information available to the Minister of National Revenue with respect to any applicant or beneficiary or the spouse of any applicant or beneficia ry;
	(a.1) the Minister of Citizenship and Immigration and officers and employees of the Department of Citizenship and Immigration may make available to an officer or employee of the Department of Human Resources Development any information that was obtained in the administration of the Immigration Act and that relates to an applicant, a beneficiary or a spouse of an applicant or beneficiary, where the information is necessary for the administration of this Act; and
	(b) where Social Insurance Numbers have been assigned under the authority of any other Act, the minister or other authority charged with the administration of that Act and the Minister may exchange any information contained in applications for those numbers and any numbers so assigned, and may make or cause to be made available any such information or numbers in such manner as may be authorized by that Act.
	(3.1) The Minister may enter into an agreement with the government of any province for the purpose of obtaining information in connection with the administration and enforcement of this Act and the regulations and of making available or allowing to be made available to that government, under conditions prescribed by the Governor in Council, any information obtained in the course of the administration of this Act or the regulations, if the Minister is satisfied that the information to be made available or allowed to be made available to that government under the agreement will be used for the purpose of the administration of a social program, income assistance program or health insurance program in the province.
	(4) Notwithstanding any other Act or law, no officer or employee of Her Majesty shall be required, in connection with any legal proceed ings, to produce or to give evidence relating to any information that is privileged under subsection (1).
	(5) Subsections (1) and (4) do not apply
	(a) in respect of proceedings relating to the administration or enforcement of this Act;
	(b) in respect of proceedings, either by indictment or on summary conviction, that have been commenced by the laying of an information, under an Act of Parliament, where the disclosure of information is required for the purpose of complying with a subpoena or warrant issued by a court or an order issued by a court; or
	(c) where an appeal has been made to a Review Tribunal.
	Clause 103: New.
	Clause 104: Subsection 36(2) reads as follows:
	(2) Notwithstanding subsections (1) and (1.1), where, after June 28, 1984, a provincial authority or a municipal authority in a province pays a person any advance or assistance or welfare payment for a month or any portion of a month that would not be paid if a benefit under this Act had been paid for that period and subsequently a benefit becomes payable or payment of a benefit may be made under this Act to that person for that period, the Minister may, in accordance with such terms and conditions as may be prescribed, deduct from the benefit and pay to the provincial authority or municipal authority, as the case may be, an amount not exceeding the amount of the advance or assistance or welfare payment paid, if that person had, on or before receiving the advance or assistance or welfare payment from the provincial authority or municipal authority, consented in writing to the deduction and payment by the Minister.
	Clause 105: Subsections 37(2.1) to (2.9) are new. Subsections 37(2) and (3) read as follows:
	(2) Where a person has received or obtained a benefit payment to which the person is not entitled, or a benefit payment in excess of the amount of the benefit payment to which the person is entitled, the amount of that benefit payment or the excess amount, as the case may be, constitutes a debt due to Her Majesty.
	(3) Where the person referred to in subsection (2) is or subsequently becomes a beneficiary under this Act or the Canada Pension Plan, the amount of any debt mentioned in that subsection may, subject to subsection 18(2), be deducted and retained in the prescribed manner out of any benefit payable to that person under this Act or the Canada Pension Plan.
	Clause 106: Subsection 44(4) is new. Subsection 44(3) reads as follows:
	(3) No prosecution for an offence against this Act shall be commenced after the expiration of five years from the time of its commission.
	Clause 107: New.
	Financial Administration Act
	Clause 108: Subsection 85(1) reads as follows:
	85. (1) Divisions I to IV do not apply to the Bank of Canada, the Canada Council, the Canadian Broadcasting Corporation, the Canadian Film Development Corporation, the Canadian Wheat Board, the International Development Research Centre or the National Arts Centre Corporation.
	Payment Clearing and Settlement Act
	Clause 109: New. The relevant portion of the definition ``financial institution'' in subsection 13(2) reads as follows:
	``financial institution'' means