Bill C-28
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Procedure for
filing
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(3.1) The written appeal referred to in
subsection (1) shall be filed
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Filing date
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(3.2) The date of filing of a written appeal
in the Registry of the Court is deemed to be the
day on which the written appeal is received by
the Registry.
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Electronic
filing
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(3.3) Where a written appeal is filed in
accordance with paragraph (3.1)(c), the party
who instituted the proceeding or that party's
counsel or agent shall forthwith send the
original of the written appeal to the Registry
of the Court.
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Powers of
Court re filing
fee
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(3.4) The Court may, on application made
by an individual in the written appeal referred
to in subsection (1), waive the payment of the
filing fee where the Court is satisfied that its
payment would cause severe financial
hardship to the individual.
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Considera- tion re filing fee
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(3.5) The Court shall decide whether to
grant an application made under subsection
(3.4) solely on the basis of the information
contained in the written appeal referred to in
subsection (1).
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(2) Paragraph 18.15(3)(b) and
subsections 18.15(3.1) to (3.5) of the Act, as
enacted by subsection (1), apply to appeals
instituted after the fourth month after the
month in which this Act is assented to.
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R.S., c. 51
(4th Supp.),
s. 5
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293. Subsection 18.26(1) of the Act is
replaced by the following:
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Filing fee and
costs
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18.26 (1) Where an appeal referred to in
section 18 is allowed, the Court
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294. Section 18.27 of the Act is amended
by striking out the word ``and'' at the end of
paragraph (b), by adding the word ``and'' at
the end of paragraph (c) and by adding the
following after paragraph (c):
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1993, c. 27,
s. 221(1)
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295. (1) The portion of subsection
18.29(1) of the Act before paragraph (a) is
replaced by the following:
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Other
applications
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18.29 (1) The provisions of section 18.14,
subsections 18.15(1) and (2), paragraph
18.15(3)(a), subsections 18.15(3.1) to (3.3)
and (4), paragraph 18.18(1)(a), section 18.19,
subsection 18.22(3) and sections 18.23 and
18.24 apply, with such modifications as the
circumstances require, in respect of appeals
arising under
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1995, c. 38,
s. 7
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(2) Subsection 18.29(3) of the Act is
replaced by the following:
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Extensions of
time
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(3) The provisions referred to in subsection
(1) also apply, with such modifications as the
circumstances require, in respect of
applications for extensions of time under
section 166.2 or 167 of the Income Tax Act,
section 304 or 305 of the Excise Tax Act,
subsection 103(1) of the Employment
Insurance Act, subsection 28(1) of the Canada
Pension Plan or section 33.2 of the Cultural
Property Export and Import Act.
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(3) Subsections (1) and (2) apply in
respect of appeals instituted after the fourth
month after the month in which this Act is
assented to.
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1990, c. 45,
s. 61
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296. (1) Section 18.3001 of the Act is
replaced by the following:
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Applica- tion - Excise Tax Act
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18.3001 Subject to section 18.3002, where
a person has so elected in the notice of appeal
for an appeal under Part IX of the Excise Tax
Act or at such later time as is provided in the
rules of Court, this section and sections
18.3003 to 18.302 apply, with such
modifications as the circumstances require, in
respect of the appeal.
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(2) Subsection (1) is deemed to have come
into force on June 10, 1993.
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1990, c. 45,
s. 61
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297. (1) Subsection 18.3002(1) of the Act
is replaced by the following:
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General
procedure to
apply
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18.3002 (1) Where the Attorney General of
Canada so requests, the Court shall order that
sections 17.1, 17.2 and 17.4 to 17.8 apply in
respect of an appeal in respect of which
sections 18.3003 and 18.3007 to 18.302 would
otherwise apply.
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(2) Subsection (1) is deemed to have come
into force on June 10, 1993.
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1990, c. 45,
s. 61
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298. Subsection 18.3009(1) of the Act is
replaced by the following:
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Filing fee and
costs
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18.3009 (1) Where an appeal referred to in
section 18.3001 is allowed, the Court
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PART XV |
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R.S., c. T-3;
R.S., c. 53 (1st
Supp.); 1992,
c. 1; 1993, cc.
24, 27, 34;
1995, cc. 1,
17; 1996, c.
23
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TAX REBATE DISCOUNTING ACT |
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1995, c. 1,
par. 62(1)(t)
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299. (1) The definition ``Minister'' in
subsection 2(1) of the Tax Rebate
Discounting 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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R.S., c. 53 (1st
Supp.),
s. 1(1)
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(2) The definition ``prescribed'' in
subsection 2(1) of the English version of the
Act is replaced by the following:
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``prescribed''
Version
anglaise
seulement
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``prescribed'' means
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R.S., c. 53 (1st
Supp.), s. 2
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300. Subparagraph 4(1)(b)(i) of the Act is
replaced by the following:
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R.S., c. 53 (1st
Supp.), s. 2
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301. Paragraph 5(b) of the French
version of the Act is replaced by the
following:
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PART XVI |
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R.S., c. U-1;
R.S., cc. 26,
27 (1st
Supp.), cc. 5,
43 (2nd
Supp.), cc. 14,
36, 38 (3rd
Supp.), cc. 1,
4, 46, 51, 53
(4th Supp.);
1990, cc. 8,
40; 1991, cc.
49, 51; 1992,
cc. 1, 27;
1993, cc. 1,
13, 24, 27, 34;
1994, cc. 13,
18, 21; 1995,
cc. 7, 33;
1996, cc. 11,
18, 23
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UNEMPLOYMENT INSURANCE ACT |
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1994, c. 21,
s. 130
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302. (1) Subsection 57(2) of the
Unemployment 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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(3) 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 is not paid to 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 that is 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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(3.1) For the purposes of subsections (2) and
(3), a security interest does not include a
prescribed security interest.
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(2) Subsection (1) is deemed to have come
into force on June 15, 1994.
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PART XVII |
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1995, c. 17,
Sch. II
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WESTERN GRAIN TRANSITION PAYMENTS ACT |
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303. (1) Paragraphs 4(4)(b) and (c) of the
Western Grain Transition Payments Act are
replaced by the following:
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(2) Subsection (1) applies in respect of
payments made after June 22, 1995.
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PART XVIII |
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1988, c. 55
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AN ACT TO AMEND THE INCOME TAX ACT, THE CANADA PENSION PLAN, THE UNEMPLOYMENT INSURANCE ACT, 1971, THE FEDERAL-PROVINCIAL FISCAL ARRANGEMENTS AND FEDERAL POST-SECONDARY EDUCATION AND HEALTH CONTRIBUTIONS ACT, 1977 AND CERTAIN RELATED ACTS |
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304. (1) Subsection 102(1) of An Act to
amend the Income Tax Act, the Canada
Pension Plan, the Unemployment Insurance
Act, 1971, the Federal-Provincial Fiscal
Arrangements and Federal Post-Secondary
Education and Health Contributions Act,
1977 and certain related Acts, being chapter
55 of the Statutes of Canada, 1988, is
repealed.
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(2) Subsection 102(5) of the Act is
repealed.
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(3) Subsections (1) and (2) are deemed to
have come into force on September 13,
1988.
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PART XIX |
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1995, c. 21
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AN ACT TO AMEND THE INCOME TAX ACT, THE INCOME TAX APPLICATION RULES AND RELATED ACTS |
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305. (1) Subsection 46(8) of An Act to
amend the Income Tax Act, the Income Tax
Application Rules and related Acts, being
chapter 21 of the Statutes of Canada, 1995,
is replaced by the following:
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(8) Subsections (1) to (6) apply to taxation
years of foreign affiliates of taxpayers that
begin after 1994 except that, where there
has been a change in the taxation year of a
foreign affiliate of a taxpayer in 1994 and
after February 22, 1994, subsections (1) to
(6) apply to taxation years of the foreign
affiliate that end after 1994, unless
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(9) Subsection (7) applies to rights
acquired and shares acquired or disposed of
in taxation years of foreign affiliates of
taxpayers that begin after 1994 except that,
where there has been a change in the
taxation year of a foreign affiliate of a
taxpayer in 1994 and after February 22,
1994, subsection (7) applies to rights
acquired and shares acquired or disposed of
in taxation years of the foreign affiliate that
end after 1994, unless
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(2) Subsection (1) is deemed to have come
into force on June 22, 1995.
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