Bill C-28
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R.S., c. 5 (2nd
Supp.), s. 2
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254. (1) Subsection 25(7) of the Act is
amended by adding the word ``and'' at the
end of paragraph (a) and by repealing
paragraphs (c) and (d).
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R.S., c. 5 (2nd
Supp), s. 2
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(2) Subsection 25(10) of the Act is
replaced by the following:
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Powers on
review
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(10) On hearing an application under
subsection (9), a judge may cancel the
authorization previously granted if the judge
is not then satisfied that the conditions in
paragraphs (7)(a) and (b) have been met and
the judge may confirm or vary the
authorization if satisfied that those conditions
have been met.
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R.S., c. 5 (2nd
Supp.), s. 2;
1994, c. 13,
par. 8(1)(a)
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(3) Subsection 25(12) of the Act is
replaced by the following:
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Copies as
evidence
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(12) Where any document is inspected,
audited , examined or provided under this
section, the person by whom it is inspected,
audited or examined or to whom it is provided
or any officer of the Department of National
Revenue may make, or cause to be made, one
or more copies thereof and, in the case of an
electronic document, make or cause to be
made a print-out of the electronic document,
and any document purporting to be certified
by the Minister or an authorized person to be
a copy of the document, or to be a print-out of
an electronic document, made pursuant to this
subsection is evidence of the nature and
content of the original document and has the
same probative force as the original document
would have if it were proven in the ordinary
way.
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(4) Subsection (3) applies to copies and
print-outs made after this Act is assented to.
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R.S., c. 51
(4th Supp.),
s. 9
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255. (1) Subsection 28(1) of the Act is
replaced by the following:
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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
communicated to the person, or within any
longer time that the Tax Court of Canada on
application made to it within 90 days after the
expiration of those 90 days allows, appeal
from the decision to that Court in accordance
with the Tax Court of Canada Act and the
applicable rules of court made thereunder.
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(2) Section 28 of the Act is amended by
adding the following after subsection (1.1):
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Extension of
time to appeal
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(1.2) Section 167, except paragraph
167(5)(a), of the Income Tax Act applies, with
such modifications as the circumstances
require, in respect of applications made under
subsection (1).
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(3) Subsection (1) applies to appeals
instituted after the fourth month after the
month in which this Act is assented to.
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256. Subsection 40(2) of the Act is
repealed.
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PART V |
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1992, c. 48,
Sch.; 1995, c.
33; 1996, c.
11
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CHILDREN'S SPECIAL ALLOWANCES ACT |
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1996, c. 11,
par. 95(d)
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257. (1) The definition ``Minister'' in
section 2 of the Children's Special
Allowances Act is replaced by the following:
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``Minister'' « ministre »
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``Minister'' means the Minister of National
Revenue ;
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(2) Subsection (1) applies after August 27,
1995.
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1996, c. 11,
paras.
97(1)(c) and
(2)(a) and
101(b)
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258. (1) Subsection 10(2) of the Act is
replaced by the following:
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Release of
information
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(2) Any information obtained by or on
behalf of the Minister in the course of the
administration or enforcement of this Act or
the regulations or the carrying out of an
agreement entered into under section 11 may
be communicated to any person where it can
reasonably be regarded as necessary for the
purposes of the administration or enforcement
of this Act or the Income Tax Act.
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(2) Subsection (1) applies after August 27,
1995.
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1996, c. 11,
par. 97(1)(c)
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259. (1) Section 11 of the Act is replaced
by the following:
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Agreements
with
provinces for
exchange of
information
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11. The Minister may enter into an
agreement with the government of any
province for the purpose of obtaining
information in connection with the
administration or enforcement of this Act or
the regulations and of furnishing to that
government, under prescribed conditions, any
information obtained by or on behalf of the
Minister in the course of the administration or
enforcement of this Act or the regulations, if
the Minister is satisfied that the information to
be furnished to that government under the
agreement is to be used for the purpose of the
administration of a social program, income
assistance program or health insurance
program in the province.
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(2) Subsection (1) applies after August 27,
1995.
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PART VI |
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R.S., c. C-36;
R.S., c. 27
(2nd Supp.);
1990, c. 17;
1992, c. 27;
1993, cc. 28,
34; 1996, c. 6;
1997, c. 12
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COMPANIES' CREDITORS ARRANGEMENT ACT |
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1997, c. 12,
s. 125
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260. (1) Subsection 18.3(2) of the
Companies' Creditors Arrangement Act is
replaced by the following:
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Exceptions
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(2) Subsection (1) does not apply in respect
of amounts deemed to be held in trust under
subsection 227(4) or (4.1) of the Income Tax
Act, subsection 23(3) or (4) of the Canada
Pension Plan or subsection 86(2) or (2.1) of
the Employment Insurance Act (each of which
is in this subsection referred to as a ``federal
provision'') nor in respect of amounts deemed
to be held in trust under any law of a province
that creates a deemed trust the sole purpose of
which is to ensure remittance to Her Majesty
in right of the province of amounts deducted
or withheld under a law of the province where
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and for the purpose of this subsection, any
provision of a law of a province that creates a
deemed trust is, notwithstanding any Act of
Canada or of a province or any other law,
deemed to have the same effect and scope
against any creditor, however secured, as the
corresponding federal provision.
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(2) Subsection (1) is deemed to have come
into force on September 30, 1997.
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PART VII |
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R.S., c. C-51;
R.S., c. 1 (2nd
Supp.); 1991,
c. 49; 1994, c.
13; 1995, cc.
5, 11, 29, 38
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CULTURAL PROPERTY EXPORT AND IMPORT ACT |
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261. Paragraph 39(a) of the Cultural
Property Export and Import Act is replaced
by the following:
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PART VIII |
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R.S., c. 1 (2nd
Supp.); R.S.,
c. 7 (2nd
Supp.), cc. 26,
41 (3rd
Supp.), cc. 1,
47 (4th
Supp.); 1988,
c. 65; 1990,
cc. 8, 16, 17,
36, 45; 1992,
cc. 1, 28, 31,
51; 1993, cc.
25, 27, 28, 44;
1994, cc. 13,
37, 47; 1995,
cc. 15, 39, 41;
1996, cc. 16,
31, 33; 1997,
cc. 14, 18
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CUSTOMS ACT |
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262. (1) Section 2 of the Customs Act is
amended by adding the following after
subsection (3):
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Delegation
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(4) The Minister may authorize an officer or
a class of officers to exercise powers or
perform duties of the Minister, including any
judicial or quasi-judicial powers or duties of
the Minister, under this Act.
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(2) Any power or duty of the Minister of
National Revenue delegated to an officer or
a class of officers by an order made under
section 134 of the Act, or by a regulation
made under paragraph 164(1)(a) of the Act,
before the day on which this Act is assented
to continues to be delegated to that officer
or that class of officers until an
authorization by the Minister made under
subsection 2(4) of the Act, as enacted by
subsection (1), changes the delegation of
that power or duty.
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263. Section 134 of the Act is repealed.
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264. Paragraph 164(1)(a) of the Act is
repealed.
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PART IX |
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R.S., c. 41
(3rd Supp.);
R.S., cc. 9, 18,
47 (4th
Supp.); 1988,
c. 65; 1989, c.
18; 1990, c.
45; 1991, c.
40; 1992, cc.
1, 28; 1993,
cc. 25, 39, 44,
46; 1994, cc.
3, 13, 47;
1995, cc. 5,
39, 41; 1996,
cc. 31, 33;
1997, cc. 14,
26
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CUSTOMS TARIFF |
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265. (1) Schedule II to the Customs Tariff,
chapter 41 of the 3rd Supplement to the
Revised Statutes of Canada 1985, is
amended by adding the following after code
2530:
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Most General Favoured- Prefer- Nation ential Code Provision Tariff Tariff
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2531 Goods specifically designed to assist persons with disabilities in alleviating the effects of those disabilities, and articles and materials for use in such goods..... Free Free
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(2) Subsection (1) is deemed to have come
into force on February 18, 1997 and applies
to all goods imported on or after that day
and to all goods imported but not released
under section 32 or 33 of the Customs Act
before that day but, if Bill C-11, introduced
in the first session of the thirty-sixth
Parliament and entitled An Act respecting
the imposition of duties of customs and other
charges, to give effect to the International
Convention on the Harmonized Commodity
Description and Coding System, to provide
relief against the imposition of certain duties
of customs or other charges, to provide for
other related matters and to amend or repeal
certain Acts in consequence thereof, is
assented to, then subsection (1) does not
apply to goods imported on or after the day
on which Bill C-11 comes into force or to
goods imported but not released under
section 32 or 33 of the Customs Act before
the day on which Bill C-11 comes into force.
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PART X |
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1996, c. 23;
1997, c. 26
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EMPLOYMENT INSURANCE ACT |
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266. (1) Subsection 86(2) of the
Employment Insurance Act is replaced by
the following:
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Amounts
deducted and
not remitted
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(2) Where an employer has deducted an
amount from the remuneration of an insured
person as or on account of any employee's
premium required to be paid by the insured
person but has not remitted the amount to the
Receiver General, the employer is deemed,
notwithstanding any security interest (as
defined in subsection 224(1.3) of the Income
Tax Act) in the amount so deducted , to hold the
amount separate and apart from the property
of the employer and from property held by any
secured creditor (as defined in subsection
224(1.3) of the Income Tax Act) of that
employer that but for the security interest
would be property of the employer , in trust for
Her Majesty and for payment to Her Majesty
in the manner and at the time provided under
this Act.
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Extension of
trust
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(2.1) Notwithstanding the Bankruptcy and
Insolvency Act (except sections 81.1 and 81.2
of that Act), any other enactment of Canada,
any enactment of a province or any other law,
where at any time an amount deemed by
subsection (2) to be held by an employer in
trust for Her Majesty in the manner and at the
time provided under this Act, property of the
employer and property held by any secured
creditor (as defined in subsection 224(1.3) of
the Income Tax Act) of that employer that but
for a security interest (as defined in subsection
224(1.3) of the Income Tax Act) would be
property of the employer, equal in value to the
amount so deemed to be held in trust is
deemed
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and is property beneficially owned by Her
Majesty notwithstanding any security interest
in such property or in the proceeds thereof,
and the proceeds of such property shall be paid
to the Receiver General in priority to all such
security interests.
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Meaning of
security
interest
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(2.2) For the purposes of subsections (2) and
(2.1), a security interest does not include a
prescribed security interest.
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(2) Subsection (1) applies after June 29,
1996.
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267. Section 87 of the Act is amended by
adding the following after subsection (3):
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Electronic
records
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(3.1) Every employer required by this
section to keep records who does so
electronically shall retain them in an
electronically readable format for the
retention period referred to in subsection (3).
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Exemption
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(3.2) The Minister may, on such terms and
conditions as are acceptable to the Minister,
exempt an employer or a class of employers
from the requirement in subsection (3.1).
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268. (1) Subsection 103(1) of the Act is
replaced by the following:
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Appeal to the
Tax Court of
Canada
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103. (1) The Commission or a person
affected by a decision on an appeal to the
Minister under section 91 or 92 may appeal
from the decision to the Tax Court of Canada
in accordance with the Tax Court of Canada
Act and the applicable rules of court made
thereunder within 90 days after the decision is
communicated to the Commission or the
person, or within such longer time as the Court
allows on application made to it within 90
days after the expiration of those 90 days.
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Extension of
time to appeal
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(1.1) Section 167, except paragraph
167(5)(a), of the Income Tax Act applies, with
such modifications as the circumstances
require, in respect of applications made under
subsection (1).
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(2) Subsection 103(3) of the Act is
amended by striking out the word ``and'' at
the end of paragraph (b) and by replacing
paragraph (c) with the following:
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(3) Subsection (1) applies in respect of
appeals instituted after the fourth month
after the month in which this Act is assented
to.
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269. (1) Section 108 of the Act is amended
by adding the following after subsection (1):
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Delegation
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(1.1) The Minister may authorize an officer
or a class of officers to exercise powers or
perform duties of the Minister under this Part.
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(2) Any power or duty of the Minister of
National Revenue delegated to an officer or
a class of officers by a regulation made
under subsection 75(2) of the
Unemployment Insurance Act before June
30, 1996 continues to be delegated to that
officer or that class of officers until an
authorization by the Minister made under
subsection 108(1.1) of the Employment
Insurance Act, as enacted by subsection (1),
changes the delegation of that power or
duty.
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270. Subsection 112(2) of the Act is
replaced by the following:
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Judges acting
as umpires
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(2) Subject to subsection (4), a judge or
former judge of a superior court or a judge or
former judge appointed under an Act of
Parliament or the legislature of a province
may, at the request of the chief umpire made
with the approval of the Governor in Council,
act as an umpire and, while so acting, the
judge or former judge has all the powers of an
umpire.
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271. (1) Subsection 126(16) of the Act is
amended by adding the word ``and'' at the
end of paragraph (a) and by repealing
paragraphs (c) and (d).
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(2) Subsection 126(19) of the Act is
replaced by the following:
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Powers on
review
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(19) On hearing the application, the judge
may cancel the authorization previously
granted if the judge is not then satisfied that
the conditions in paragraphs (16)(a) and (b)
have been met and the judge may confirm or
vary the authorization if satisfied that those
conditions have been met.
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272. (1) Subsection 145(7) of the Act is
replaced by the following:
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Time for
repayment
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(7) A repayment must be made
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