Bill C-28
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(2) Subsection (1) is deemed to have come
into force on June 30, 1996.
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273. (1) Paragraph 146(b) of the Act is
replaced by the following:
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(2) Subsection (1) is deemed to have come
into force on June 30, 1996.
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274. Section 159 of the Act is amended by
adding the following after subsection (1):
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Appeals -
written
reasons not
required
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(1.01) Subsection 70(2) of the former Act
applies in respect of appeals under that Act
except that the Tax Court of Canada need not
give reasons in writing for its decision but may
give reasons in writing where, in a particular
case, the Court deems it advisable.
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PART XI |
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R.S., c. E-15;
R.S., c. 15 (1st
Supp.), cc. 1,
7, 42 (2nd
Supp.), cc. 18,
28, 41, 42
(3rd Supp.),
cc. 12, 47 (4th
Supp.); 1988,
c. 65; 1989, c.
22; 1990, c.
45; 1991, c.
42; 1992, cc.
1, 27, 28, 29;
1993, cc. 25,
27, 28, 38;
1994, cc. 9,
13, 21, 29, 41;
1995, cc. 5,
36, 41, 46;
1996, cc. 10,
20, 21, 23, 31;
1997, cc. 10,
26
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EXCISE TAX ACT |
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275. Subsection 2(1) of the Excise Tax Act
is amended by adding the following in
alphabetical order:
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``document'' « docu- ment »
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``document'' includes money, a security and a
record;
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``record'' « registre »
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``record'' includes an account, an agreement,
a book, a chart or table, a diagram, a form,
an image, an invoice, a letter, a map, a
memorandum, a plan, a return, a statement,
a telegram, a voucher, and any other thing
containing information, whether in writing
or in any other form;
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R.S., c. 12
(4th Supp.),
s. 6(1)
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276. Subsection 20.2(2) of the Act is
replaced by the following:
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Records and
books of
account
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(2) Each licensed air carrier that is required
to make a return of the amounts described in
paragraph 20(1)(b) shall keep records and
books of account in such form and containing
such information as will enable the amount of
tax or other sums that have been paid to or
collected by the carrier or the carrier's agent
to be determined and, for the purposes of this
subsection, subsections 98(2.01) , (2.1) and
(3) and 100(2) apply, with such modifications
as the circumstances require, as if the records
and books of account were required to be kept
by the carrier pursuant to subsection 98(1).
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277. (1) The Act is amended by adding the
following after section 38:
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Exception -
first split-run
edition
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38.1 Section 36 does not impose a tax on an
edition of an issue of a periodical that is the
first split-run edition of the periodical if the
responsible person in respect of the edition is
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(2) Subsection (1) is deemed to have come
into force on March 7, 1996.
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278. Section 98 of the Act is amended by
adding the following after subsection (2):
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Electronic
records
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(2.01) Every person required by this section
to keep records who does so electronically
shall retain them in an electronically readable
format for the retention period set out in
subsection (2).
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Exemption
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(2.02) The Minister may, on such terms and
conditions as are acceptable to the Minister,
exempt a person or a class of persons from the
requirement in subsection (2.01).
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R.S., c. 7 (2nd
Supp.),
s. 47(1)
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279. (1) Subsection 100(1.1) of the Act is
replaced by the following:
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Copies
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(1.1) Where any record or other document
is inspected or provided under sections 98 and
99, the person by whom it is inspected, or to
whom it is provided or any officer of the
Department may make, or cause to be made,
one or more copies thereof and, in the case of
an electronic document, make or cause to be
made a print-out of the electronic document,
and any document purporting to be certified
by the Minister or an authorized person to be
a copy of the document, or to be a print-out of
an electronic document, made under this
section is evidence of the nature and content
of the original document and has the same
probative force as the original document
would have if it were proven in the ordinary
way.
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(2) Subsection (1) applies to copies and
print-outs made after this Act is assented to.
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R.S., c. 7 (2nd
Supp.),
s. 50(1)
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280. Subsection 105(5) of the Act is
replaced by the following:
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Proof of
documents
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(5) An affidavit of an officer of the
Department, sworn before a commissioner or
other person authorized to take affidavits,
setting out
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is evidence of the nature and contents of the
document.
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1990, c. 45,
s. 12(1)
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281. The definition ``record'' in
subsection 123(1) of the Act is replaced by
the following:
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``record'' « registre »
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``record'' includes an account, an agreement,
a book, a chart or table, a diagram, a form,
an image, an invoice, a letter, a map, a
memorandum, a plan, a return, a statement,
a telegram, a voucher, and any other thing
containing information, whether in writing
or in any other form;
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282. Section 286 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 person required by this section
to keep records who does so electronically
shall retain them in an electronically readable
format for the retention period set out in
subsection (3).
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Exemptions
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(3.2) The Minister may, on such terms and
conditions as are acceptable to the Minister,
exempt a person or a class of persons from the
requirement in subsection (3.1).
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1990, c. 45,
s. 12(1)
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283. (1) Subsection 291(1) of the Act is
replaced by the following:
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Copies
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291. (1) Where any document is seized,
inspected, examined or provided under any of
sections 276 and 288 to 290, the person by
whom it is seized, inspected or examined or to
whom it is provided or any officer of the
Department may make, or cause to be made,
one or more copies thereof and, in the case of
an electronic document, make or cause to be
made a print-out of the electronic document,
and any document purporting to be certified
by the Minister or an authorized person to be
a copy of the document, or to be a print-out of
an electronic document, made under this
section is evidence of the nature and content
of the original document and has the same
probative force as the original document
would have if it were proven in the ordinary
way.
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(2) Subsection (1) applies to copies and
print-outs made after this Act is assented to.
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1993, c. 27,
s. 128(3);
1996, c. 23,
par. 187(b)
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284. (1) Paragraph 295(4)(b) of the Act is
replaced by the following:
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1997, c. 10,
s. 236
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(2) Subparagraph 295(5)(d)(ii) of the Act
is replaced by the following:
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(3) Subsections (1) and (2) shall be
deemed to have come into force on June 30,
1996.
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1990, c. 45,
s. 12(1)
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285. Subsection 335(5) of the Act is
replaced by the following:
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Proof of
documents
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(5) An affidavit of an officer of the
Department, sworn before a commissioner or
other person authorized to take affidavits,
setting out that the officer has charge of the
appropriate records and that a document
annexed to the affidavit is a document or true
copy of a document, or a print-out of an
electronic document, made by or on behalf of
the Minister or a person exercising the powers
of the Minister or by or on behalf of a person,
is evidence of the nature and contents of the
document.
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PART XI.1 |
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R.S., c. F-8;
R.S., cc. 22,
39, 44 (1st
Supp.), cc. 7,
15, 26, 28
(2nd Supp.),
cc. 9, 11, 31
(3rd Supp.),
cc. 7, 33, 35,
46 (4th
Supp.); 1990,
c. 39; 1991,
cc. 9, 10, 38,
51; 1992, cc.
1, 10; 1993,
cc. 28, 34;
1994, c. 2;
1995, cc. 17,
24, 28, 29;
1996, cc. 8,
11, 18; 1997,
c. 10
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FEDERAL-PROVINCIAL FISCAL ARRANGEMENTS ACT |
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1996, c. 18,
s. 49
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285.1 (1) Subsection 15(3) of the
Federal-Provincial Fiscal Arrangements Act
is replaced by the following:
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Floor for cash
portion of
total
entitlement
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(3) Where in any of the 1997-98 to 2002-03
fiscal years the sum of $12.5 billion and the
total of all equalized tax transfers applicable
to all provinces calculated under section 16 for
that fiscal year exceeds the total entitlement
determined under subsection (1) or (2) for that
fiscal year, the total entitlement in respect of
the Canada Health and Social Transfer
applicable to the whole of Canada for that
fiscal year shall be increased by the amount of
that excess.
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(2) Subsection (1) applies to the 1997-98
and subsequent fiscal years.
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PART XII |
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R.S., c. I-4;
R.S., c. 48 (1st
Supp.); 1991,
c. 49; 1993, c.
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INCOME TAX CONVENTIONS INTERPRETATION ACT |
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1993, c. 24,
s. 147(1)
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286. (1) Paragraph (c) of the definition
``periodic pension payment'' in section 5 of
the Income Tax Conventions Interpretation
Act is replaced by the following:
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(2) Subsection (1) applies to amounts paid
after 1997.
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287. (1) Section 5.1 of the Act is
renumbered as subsection 5.1(1) and is
amended by adding the following:
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Definition of
``specified
portion''
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(2) For the purpose of the definition
``periodic pension payment'' in section 5, the
``specified portion'' of a payment means the
total of
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(2) Subsection (1) applies to amounts paid
after 1997.
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