Bill C-2
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OFFENCE |
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| False
statements
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54. (1) Every director, officer, employee,
agent or auditor of the Board or of any of its
subsidiaries who, in carrying out a duty under
this Act or the by-laws, prepares, signs,
approves or concurs in any statement, report
or other document respecting the affairs of the
Board or the subsidiary that contains any false
or deceptive information is guilty of an
offence.
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| Punishment
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(2) Every person who commits an offence
under subsection (1) is liable on summary
conviction
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WINDING-UP |
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| Insolvency
and
winding-up
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55. No Act relating to the insolvency or
winding-up of any corporation applies to the
Board and in no case shall the affairs of the
Board be wound up unless Parliament so
provides.
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CANADA PENSION PLAN ACCOUNT |
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| Minister may
require
transfers
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56. The Minister may, on giving the Board
30 days notice in writing, require a transfer of
an amount from the Board to the Canada
Pension Plan Account established under sub
section 108(1) of the Canada Pension Plan if
the Minister considers that the transfer is
necessary to meet any payment that is required
to be made under subsection 108(3) of that
Act.
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| Costs
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57. Where the Minister is of the opinion that
the Board cannot pay its administration costs,
the Minister shall pay those costs out of the
Consolidated Revenue Fund and any such
payment shall be charged to the Canada
Pension Plan Account established under sub
section 108(1) of the Canada Pension Plan.
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| R.S., c. C-8;
R.S., cc. 6, 41
(1st Supp.),
cc. 5, 13, 27,
30 (2nd
Supp.), cc. 18,
38 (3rd
Supp.), cc. 1,
46, 51 (4th
Supp.); 1990,
c. 8; 1991, cc.
14, 44, 49;
1992, cc. 1, 2,
27, 48; 1993,
cc. 24, 27, 28;
1994, cc. 13,
21; 1995, c.
33; 1996, cc.
11, 16, 23
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AMENDMENTS TO THE CANADA PENSION PLAN |
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58. Section 8 of the Canada Pension Plan
is amended by adding the following after
subsection (1):
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| Contributions
for 1997
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(1.1) Notwithstanding subsection (1), for
1997 the contribution required by that subsec
tion, in this subsection referred to as the
``basic contribution'', shall be calculated as
though the contribution rate for employees
were 2.925% and every employee who is
required to make a contribution under that
subsection shall make an additional contribu
tion of an amount equal to 1/39 of the basic
contribution.
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| Interest on
unpaid
additional
contributions
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(1.2) Where the amount paid by an em
ployee on or before the employee's balance-
due day for a year on account of the additional
contribution required to be made under sub
section (1.1) is less than the amount of the
additional contribution required to be made,
interest at a prescribed rate per annum is
payable by the employee on the difference
between those amounts from the balance-due
day for the year to the day of payment.
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| Application of
certain
provisions
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(1.3) Subsection 30(1) and sections 32, 36
and 37 apply in respect of the additional
contribution required to be made under sub
section (1.1) as though it were a contribution
required to be made under this Act in respect
of self-employed earnings.
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| R.S., c. 30
(2nd Supp.),
s. 4
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59. Subsection 11.1(2) of the Act is
replaced by the following:
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| Contribution
rates after
1986
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(2) The contribution rate for employees,
employers and self-employed persons for
1987 and subsequent years is as set out in the
schedule, as amended from time to time
pursuant to section 113.1.
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60. The portion of subsection 13(3) of the
Act before paragraph (a) is replaced by the
following:
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| Election to
include
certain
earnings
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(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 the person or their
representative so elects in the prescribed
manner within one year from June 15 in the
following year, include any amount by which
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61. Section 20 of the Act is replaced by the
following:
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| Amount of
Year's Basic
Exemption
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20. (1) Subject to subsection (2) , the
amount of a Year's Basic Exemption is the
highest multiple of $100 that is less than or
equal to 10% of the Year's Maximum Pen
sionable Earnings for the year.
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| Limitation
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(2) For each year after 1997 the amount of
a Year's Basic Exemption is $3,500.
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62. Subsection 21(3) of the Act is replaced
by the following:
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| Subsequent
decision -
limit on
liability
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(3) An employer is not liable for any
amount that the employer fails to deduct as
required by this Act from the remuneration of
an employee, or for any interest or penalties
for that failure, if
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| Subsequent
decision -
other
consequences
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(3.1) Once the decision under subsection
27.2(3) or section 28 is communicated to the
employer, the employer is liable without
interest or penalties under this Act to pay the
contribution required to be paid by the
employer with respect to the employee. On
payment by the employer of any amount as or
on account of that contribution, the employee
is deemed to have notified the Minister as
required by paragraph 15(1)(b) of the employ
er's failure to deduct the amount of that
contribution from the remuneration of the
employee.
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63. Subsection 23(1) of the Act is replaced
by the following:
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| Recovery of
contributions,
etc., as debt
due to Her
Majesty
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23. (1) All contributions, interest, penalties
and other amounts payable by a person 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.
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| 1991, c. 49,
s. 207
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64. Subsection 24(3) of the Act is replaced
by the following:
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| Retention for
ruling or
appeal
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(3) If the employer or an employee of the
employer is subject to a ruling under section
26.1 or has made an appeal to the Minister
under section 27 or 27.1, the employer shall
retain every record, book of account, account
and voucher necessary for dealing with the
ruling or the appeal until the ruling is made or
the appeal is disposed of and any further
appeal is disposed of or the time for filing a
further appeal has expired.
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| R.S., c. 51
(4th Supp.),
s. 9; 1990, c.
8, s. 78(2);
1993, c. 24,
s. 144(1); c.
27, s. 212;
1994, c. 13,
par. 8(1)(a)
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65. Sections 27 to 29 of the Act are
replaced by the following:
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Rulings and Appeals |
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| Request for
ruling
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26.1 (1) The Minister of Human Resources
Development, an employer, an employee or a
person claiming to be an employer or an
employee may request an officer of the
Department of National Revenue authorized
by the Minister of National Revenue to make
a ruling on any of the following questions:
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| Time limit
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(2) The Minister of Human Resources
Development may request a ruling at any
time, but a request by any other person must
be made before June 30 of the year after the
year in respect of which the question relates.
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| Ruling
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(3) The authorized officer shall make the
ruling within a reasonable time after receiving
the request.
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| Presumption
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(4) Unless a ruling has been requested with
respect to a person in pensionable employ
ment,
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| Appeal of
rulings
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27. An appeal to the Minister from a ruling
may be made by the Minister of Human
Resources Development at any time, and by
any other person concerned within 90 days
after the person is notified of the ruling.
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| Appeal of
assessments
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27.1 An employer who has been assessed
under section 22 may appeal to the Minister
for a reconsideration of the assessment, either
as to whether an amount should be assessed as
payable or as to the amount assessed, within
90 days after being notified of the assessment.
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| Notification
of appeal
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27.2 (1) Where an appeal is made to the
Minister under section 27 or 27.1, the Minister
shall
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| Where appeal
to be sent
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(2) An appeal shall be addressed to the
Assistant Director of Appeals in a Tax Ser
vices Office of the Department of National
Revenue and delivered or mailed to that
office.
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| Decision
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(3) The Minister shall decide the appeal
within a reasonable time after receiving it and
shall notify the affected persons of the deci
sion in any manner that the Minister considers
adequate.
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| Minister's
authority not
restricted
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27.3 Nothing in sections 26.1 to 27.2
restricts the authority of the Minister to make
a decision under this Part on the Minister's
own initiative or to make an assessment after
the date mentioned in subsection 26.1(2).
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| Appeal to Tax
Court of
Canada
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28. (1) A person affected by a decision on
an appeal to the Minister under section 27 or
27.1 , or the person's representative, may,
within 90 days after the decision is communi
cated to the person , or within any longer time
that the Tax Court of Canada may allow on
application made to it within those 90 days,
appeal from the decision to that Court by
sending a notice of appeal in the prescribed
form by registered mail to the Registry of that
Court.
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| Communica- tion of decision
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(1.1) The determination of the time at
which a decision on an appeal to the Minister
under section 27 or 27.1 is communicated to
a person shall be made in accordance with the
rule, if any, made under paragraph
20(1.1)(h.1) of the Tax Court of Canada Act.
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| Decision of
Court
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(2) On an appeal under this section, the Tax
Court of Canada may vacate, confirm or vary
a decision on an appeal under section 27 or an
assessment that is the subject of an appeal
under section 27.1 or, in the case of an appeal
under section 27.1 , may refer the matter back
to the Minister for reconsideration and reas
sessment, and shall without delay
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| Authority to
decide
questions
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29. (1) The authority of the Minister or the
Tax Court of Canada to decide an appeal under
section 27, 27.1 or 28 includes the authority to
decide any question of fact or law necessary to
be decided in the course of the appeal and to
decide whether a person is or may be affected
by the decision of the appeal.
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| Decisions and
rulings final
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(2) Except as otherwise provided in this
Act, the decision of the Minister or the Tax
Court of Canada of an appeal under section 27,
27.1 or 28 and a ruling of an authorized officer
under section 26.1 is final and binding for all
purposes of this Act.
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| Allowance for
attending
appeal
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(3) If, on an appeal to the Tax Court of
Canada from a decision of the Minister, a
person affected by the decision is requested by
the Court to attend before it on the consider
ation of the appeal and so attends, the person
shall be paid such travel and other allowances,
including compensation for loss of remunera
tive time, as are approved by the Treasury
Board.
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| 1991, c. 49,
s. 209(1)
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66. (1) Subsection 30(1) of the Act is
replaced by the following:
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| Return to be
filed
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30. (1) Where a person is required to make
a contribution for a year in respect of self-
employed earnings, a return of the person's
self-employed earnings for the year shall,
without notice or demand for it , be filed with
the Minister in the prescribed form and
manner and containing the prescribed infor
mation, by that person (or, if the person is
unable for any reason to file the return, by
their representative) on or before the day on or
before which the person's return of income
under Part I of the Income Tax Act is required
by that Part to be filed or would be required by
that Part to be filed if tax under that Part were
payable for the year.
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(2) Subsection 30(5) of the Act is replaced
by the following:
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| Where no
return filed
within four
years
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(5) The amount of any contribution re
quired by this Act to be made by a person for
a year in respect of their self-employed
earnings for the year is deemed to be zero
where
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(3) Subsections (1) and (2) apply to 1996
and subsequent years.
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67. (1) Subsection 38(2) of the Act is
replaced by the following:
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| Refund after
decision on
appeal
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(2) Where an amount on account of a
contribution is deducted from the remunera
tion of an employee or is paid by an employer
with respect to an employee, and it is decided
by a decision on an appeal made under section
27, 27.1 or 28 that the amount exceeds the
amount required by this Act to be deducted or
paid, the Minister shall refund the excess if the
employee or employer applies for it in writing
to the Minister not later than 30 days after the
decision is communicated to the employee or
employer, as the case may be.
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(2) Section 38 of the Act is amended by
adding the following after subsection (4):
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| Refund after
correction of
record of
earnings
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(4.1) Where an amount on account of a
contribution is paid by a person in respect of
self-employed earnings or is deducted from
the remuneration of an employee and the
Minister determines, taking into consider
ation an amendment made under section 97 to
the Record of Earnings, that the amount paid
or deducted is in excess of the amount required
by this Act to be paid or deducted, the Minister
may refund the excess.
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(3) Subsection 38(7) of the Act is replaced
by the following:
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| Interest on
overpayments
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(7) If an amount in respect of an overpay
ment is refunded or applied under this Act to
any other liability, interest shall be paid or
applied on the amount at a prescribed rate per
annum under the circumstances and for the
period or periods determined as prescribed,
except that
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68. Subsection 42(1) of the Act is
amended by adding the following in alpha
betical order:
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| ``Maximum
Pensionable
Earnings
Average'' « maximum moyen des gains ouvrant droit à pension »
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``Maximum Pensionable Earnings Average'',
in respect of a contributor for a year, means
the average of the Year's Maximum Pen
sionable Earnings for that year and
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