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Bill C-43

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    (a) if subsections 262(1) and (2) of that Act come into force before subsections 123(4) and (5) of this Act come into force, then subsections 123(4) and (5) of this Act are repealed;

    (b) if subsections 123(4) and (5) of this Act come into force before subsections 262(1) and (2) of that Act come into force, then subsections 262(1) and (2) of that Act are repealed;

    (c) if section 263 of that Act comes into force before section 125 of this Act comes into force, then section 125 of this Act is repealed;

    (d) if section 125 of this Act comes into force before section 263 of that Act comes into force, then section 263 of that Act is repealed;

    (e) if section 264 of that Act comes into force before section 126 of this Act comes into force, then section 126 of this Act is repealed; and

    (f) if section 126 of this Act comes into force before section 264 of that Act comes into force, then section 264 of that Act is repealed.

R.S., c. C-53

Customs and Excise Offshore Application Act

129. (1) Subsection 4(1) of the Customs and Excise Offshore Application Act is replaced by the following:

Information and documentatio n

4. (1) The Commissioner of Customs and Revenue may require from any person, within any reasonable time that the Commissioner stipulates, the production of any book, record, writing or other document or any information that the Commissioner deems necessary for ascertaining whether any of sections 5 to 10 apply in any particular case.

(2) Subsection 4(2) of the English version of the Act is replaced by the following:

Offence

(2) Every person who fails to comply with a requirement of the Commissioner under subsection (1) is guilty of an offence punishable on summary conviction.

1997, c. 36

Customs Tariff

130. The portion of subsection 68(3) of the Customs Tariff before paragraph (a) is replaced by the following:

Non-applicati on to goods in transit

(3) The Commissioner of Customs and Revenue may relieve goods from payment of a surtax imposed by an order under subsection (1) if the Commissioner is of the opinion that

Replacing ``Deputy Minister'' with ``Commission er''

131. The Act is amended by replacing the words ``Deputy Minister of National Revenue'' and ``Deputy Minister'' with the words ``Commissioner of Customs and Revenue'' and ``Commissioner'', respectively, wherever they occur in the following provisions:

    (a) subsections 134(1) and (2);

    (b) Supplementary Note 2(a) to Chapter 7 of the List of Tariff Provisions;

    (c) tariff items 0702.00.91, 0702.00.92, 0702.00.93, 0703.10.21, 0703.10.31, 0703.10.32, 0703.10.33, 0703.10.41, 0703.10.91, 0703.10.92 and 0703.10.93, the portion before tariff items 0704.10.11 and 0704.20.11, tariff items 0704.90.21, 0704.90.31 and 0704.90.41, the portion before tariff items 0705.11.11, 0705.19.11, 0706.10.11, 0706.10.31 and 0706.90.21, tariff items 0706.90.51, 0707.00.91, 0707.00.92, 0707.00.93 and 0708.10.91, the portion before tariff item 0708.20.21, tariff item 0709.20.91, the portion before tariff item 0709.40.11, tariff items 0709.60.10, 0709.90.11 and 0709.90.21, and the portion before tariff item 0709.90.31 in the List of Tariff Provisions;

    (d) Supplementary Note 4(a) to Chapter 8 of the List of Tariff Provisions;

    (e) tariff items 0806.10.11, 0808.20.21, 0809.10.91, 0809.20.21, 0809.20.31, 0809.30.21, 0809.40.21, 0809.40.31, 0810.10.91, 0810.10.92, 0810.10.93 and 0810.20.11 in the List of Tariff Provisions; and

    (f) Supplementary Notes 1(a) to (c) to Section XI of the List of Tariff Provisions.

1996, c. 23

Employment Insurance Act

132. Subsection 97(1) of the Employment Insurance Act is replaced by the following:

Minister's duty

97. (1) The Minister shall administer this Part, section 5 and any regulations made under section 5 or 55 and the Commissioner of Customs and Revenue may exercise all the powers and perform all the duties of the Minister under this Part.

133. Subsection 102(13) of the Act is replaced by the following:

Proof of documents

(13) Every document appearing to be an order, direction, demand, notice, certificate, requirement, decision, assessment, discharge of mortgage or other document executed under, or in the course of the administration or enforcement of, this Part over the name in writing of the Minister, the Deputy Minister of National Revenue, the Commissioner of Customs and Revenue or an officer authorized to exercise the powers or perform the duties of the Minister under this Part, is deemed to be a document signed, made and issued by the Minister, the Deputy Minister, the Commissioner or the officer unless it has been called into question by the Minister or by a person acting for the Minister or for Her Majesty.

134. (1) Section 108 of the Act is amended by adding the following after subsection (1):

Delegation

(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.

(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.

Replacing ``Department of National Revenue'' with ``Canada Customs and Revenue Agency''

135. The Act is amended by replacing the words ``Department of National Revenue'' with the words ``Canada Customs and Revenue Agency'' wherever they occur in the following provisions:

    (a) paragraph 69(3)(f);

    (b) subsection 88(12);

    (c) subsection 90(1);

    (d) subsection 93(2);

    (e) subsection 102(1);

    (f) subsections 102(5) to (11);

    (g) subsection 102(18);

    (h) section 122; and

    (i) paragraph 131(1)(a).

Conditional amendment re Bill C-28

136. If Bill C-28, introduced in the first session of the thirty-sixth Parliament and entitled An Act to amend the Income Tax Act, the Income Tax Application Rules, the Bankruptcy and Insolvency Act, the Canada Pension Plan, the Children's Special Allowances Act, the Companies' Creditors Arrangement Act, the Cultural Property Export and Import Act, the Customs Act, the Customs Tariff, the Employment Insurance Act, the Excise Tax Act, the Federal-Provincial Fiscal Arrangements Act, the Income Tax Conventions Interpretation Act, the Old Age Security Act, the Tax Court of Canada Act, the Tax Rebate Discounting Act, the Unemployment Insurance Act, the Western Grain Transition Payments Act and certain Acts related to the Income Tax Act (in this section referred to as ``that Act''), is assented to and

    (a) if subsections 269(1) and (2) of that Act come into force before subsections 134(1) and (2) of this Act come into force, then subsections 134(1) and (2) of this Act are repealed; and

    (b) if subsections 134(1) and (2) of this Act come into force before subsections 269(1) and (2) of that Act come into force, then subsections 269(1) and (2) of that Act are repealed.

R.S., c. E-6

Energy Administration Act

1994, c. 41, s. 21

137. Subsection 60(2) of the Energy Administration Act is replaced by the following:

Recovery of charges and penalties

(2) All charges and penalties payable under this Part may be recovered in the same manner as any amount payable under the Excise Tax Act and for that purpose sections 82 to 93 of that Act apply, with any modifications that the circumstances require, and any reference in those sections to the Minister of National Revenue shall be construed as a reference to the Minister of Natural Resources.

1994, c. 41, s. 22

138. Section 63 of the Act is replaced by the following:

Appeal

63. If any difference arises or any doubt exists as to whether a charge is payable or as to the amount of a charge that is payable on any petroleum or petroleum product, the Canadian International Trade Tribunal established by the Canadian International Trade Tribunal Act may declare what amount of charge is payable on it, if any, and for that purpose sections 104 and 105 of the Excise Tax Act apply, with any modifications that the circumstances require, and any reference in those sections to the Commissioner of Customs and Revenue shall be construed as a reference to the Deputy Minister of Natural Resources.

R.S., c. E-14

Excise Act

1994, c. 13, par. 7(1)(f)

139. (1) The definitions ``Department'' and ``Deputy Minister'' in section 2 of the Excise Act are repealed.

(2) The definition ``departmental regulations'' in section 2 of the English version of the Act is repealed.

(3) The definition ``holiday'' in section 2 of the Act is replaced by the following:

``holiday''
« jour férié »

``holiday'', in relation to any area in Canada, means a day that is a holiday for employees employed in that area

      (a) by the Canada Customs and Revenue Agency and who are entitled to additional compensation for work performed on that day, or

      (b) in the Public Service and to whom regulations made pursuant to the Financial Administration Act respecting terms and conditions of employment apply;

(4) The definition ``superior officer'' in section 2 of the Act is replaced by the following:

``superior officer''
« fonctionnair e supérieur »

``superior officer'' means the Commissioner and any officer or member of a class of officers designated by the Minister;

(5) Section 2 of the Act is amended by adding the following in alphabetical order:

``Commission er''
« commissaire »

``Commissioner'' means the Commissioner of Customs and Revenue, appointed under section 25 of the Canada Customs and Revenue Agency Act;

(6) Section 2 of the English version of the Act is amended by adding the following in alphabetical order:

``ministerial regulations''
« règlements ministériels »

``ministerial regulations'' means all regulations made by the Minister under this Act;

140. Subsection 8(2) of the Act is replaced by the following:

Commissioner may act

(2) The Minister may authorize the Commissioner to exercise on the Minister's behalf any of the powers conferred on the Minister by this Act.

141. Section 13 of the English version of the Act is replaced by the following:

Application for licence

13. Every person who requires a licence under this Act shall make application therefor in writing over the person's signature to the collector, or any other officer designated by the Minister, within whose district or excise division the business for which the licence is required is to be carried on, and every application shall be made in the form prescribed by the Minister.

142. Section 126 of the English version of the Act is replaced by the following:

Penalties belong to C.R.F.

126. All sums of money paid or recovered for any penalty or forfeiture under this Act, or any part thereof belonging to Her Majesty, shall be paid to the collector at the port within the jurisdiction of which the offence is committed or to the Commissioner of the Royal Canadian Mounted Police, or any officer commanding a Division of the Royal Canadian Mounted Police, for deposit in either case to the credit of the Receiver General, and shall form part of the Consolidated Revenue Fund.

143. (1) Subsection 246(2) of the English version of the Act is replaced by the following:

Specially denatured alcohol

(2) Specially denatured alcohol shall only be sold or delivered under a ministerial permit to dealers and manufacturers to be used in the arts and industries in cases where denatured alcohol would be unsuitable, and shall only be imported, manufactured, transported or sold under the conditions that the Minister may by regulations prescribe.

References to ``departmental permit'' in documents

(2) The words ``departmental permit'' in the English version of any document or instrument made under the Act must, unless the context otherwise requires, be read as a reference to the words ``ministerial permit''.

Replacing ``departmental regulations'' with ``ministerial regulations''

144. (1) The English version of the Act is amended by replacing the words ``departmental regulation'' and ``departmental regulations'' with the words ``ministerial regulation'' and ``ministerial regulations'', respectively, wherever they occur in the following provisions:

    (a) the definitions ``regulations'' and ``subject to excise'' in section 2;

    (b) the definition ``bonded manufacturer'' in section 5;

    (c) the definitions ``cigar stamp'', ``tobacco marking'', ``tobacco packer'' and ``tobacco stamp'' in section 6;

    (d) subsection 14(1);

    (e) subsection 17(1);

    (f) subsection 20(1);

    (g) subsections 29(1) and (2);

    (h) paragraphs 31(a) and (b);

    (i) subsection 32(2);

    (j) subsection 35(2);

    (k) subsection 44(1);

    (l) subsection 47(3);

    (m) section 52;

    (n) subsections 58(1), (2) and (3);

    (o) section 59;

    (p) section 93;

    (q) section 127.1;

    (r) subsection 135(2);

    (s) subsection 142(3);

    (t) subsection 143(2);

    (u) sections 144 and 145;

    (v) section 149;

    (w) subsection 150(1);

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