Bill C-43
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R.S., c. E-6
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Energy Administration Act |
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1994, c. 41,
s. 21
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137. Subsection 60(2) of the Energy
Administration Act is replaced by the
following:
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Recovery of
charges and
penalties
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(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.
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1994, c. 41,
s. 22
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138. Section 63 of the Act is replaced by
the following:
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Appeal
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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.
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R.S., c. E-14
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Excise Act |
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1994, c. 13,
par. 7(1)(f)
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139. (1) The definitions ``Department''
and ``Deputy Minister'' in section 2 of the
Excise Act are repealed.
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(2) The definition ``departmental
regulations'' in section 2 of the English
version of the Act is repealed.
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(3) The definition ``holiday'' in section 2
of the Act is replaced by the following:
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``holiday'' « jour férié »
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``holiday'', in relation to any area in Canada,
means a day that is a holiday for employees
employed in that area
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(4) The definition ``superior officer'' in
section 2 of the Act is replaced by the
following:
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``superior
officer'' « fonction- naire supérieur »
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``superior officer'' means the Commissioner
and any officer or member of a class of
officers designated by the Minister;
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(5) Section 2 of the Act is amended by
adding the following in alphabetical order:
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``Commission
er'' « commis- saire »
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``Commissioner'' means the Commissioner of
Customs and Revenue, appointed under
section 25 of the Canada Customs and
Revenue Agency Act;
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(6) Section 2 of the English version of the
Act is amended by adding the following in
alphabetical order:
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``ministerial
regulations'' « règlements ministériels »
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``ministerial regulations'' means all
regulations made by the Minister under this
Act;
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140. Subsection 8(2) of the Act is replaced
by the following:
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Commissioner
may act
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(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.
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141. Section 13 of the English version of
the Act is replaced by the following:
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Application
for licence
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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.
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142. Section 126 of the English version of
the Act is replaced by the following:
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Penalties
belong to
C.R.F.
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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.
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143. (1) Subsection 246(2) of the English
version of the Act is replaced by the
following:
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Specially
denatured
alcohol
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(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.
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References to
``department- al permit'' in documents
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(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''.
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Replacing
``department- al regulations'' with ``ministerial regulations''
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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:
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References in
documents
and
instruments
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(2) The words ``departmental
regulation'' and ``departmental
regulations'' 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 regulation'' and ``ministerial
regulations'', respectively.
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R.S., c. E-15
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Excise Tax Act |
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145. (1) The definition ``Minister'' in
subsection 2(1) of the Excise Tax 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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1994, c. 29,
s. 1(1)
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(2) Paragraph (a) of the definition ``black
stock'' in subsection 2(1) of the English
version of the Act is replaced by the
following:
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(3) Subsection 2(1) of the Act is amended
by adding the following in alphabetical
order:
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``Agency'' « Agence »
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``Agency'' means the Canada Customs and
Revenue Agency established by subsection
4(1) of the Canada Customs and Revenue
Agency Act;
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``Commission
er'' « commis- saire »
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``Commissioner'' means the Commissioner of
Customs and Revenue, appointed under
section 25 of the Canada Customs and
Revenue Agency Act;
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R.S., c. 18
(3rd Supp.),
s. 35
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146. The definition ``Superintendent'' in
section 3 of the Act is repealed.
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147. Paragraphs 4(2)(a) and (b) of the Act
are replaced by the following:
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1992, c. 1,
s. 64
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148. Section 6 of the Act is replaced by the
following:
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Examination
of books and
records
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6. The Commissioner or any officer or
employee of the Agency appointed by the
Commissioner may visit the office of any
insurer, broker or agent and examine their
books and records for the purpose of verifying
any return required by this Part, and the
Commissioner and that officer or employee
have a right of access to those books and
records at all reasonable hours.
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1992, c. 1,
s. 65; 1994, c.
13, par.
7(1)(g)
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149. The definitions ``Department'' and
``Deputy Minister'' in subsection 58.1(1) of
the Act are repealed.
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R.S., c. 12
(4th Supp.),
s. 33(1)
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150. Subsection 79.2(2) of the English
version of the Act is replaced by the
following:
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Expiry of time
on a holiday
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(2) If a person is required by this Act, other
than Part I, to file a return or to pay or remit an
amount not later than a day and that day falls
on a day when the office of the Agency at
which the person is required by the regulations
to file the return or pay or remit the amount is
normally closed for business, that person shall
file the return or pay or remit the amount at
that office not later than the day last preceding
that day when that office is open for business.
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R.S., c. 7 (2nd
Supp.),
s. 50(1)
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151. Subsection 106.1(1) of the Act is
replaced by the following:
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Presumption
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106.1 (1) Every document purporting to be
an order, direction, notice, certificate,
requirement, decision, determination,
assessment, discharge of mortgage or other
document and purporting to have been
executed under, or in the course of the
administration or enforcement of, this Act or
the regulations over the name in writing of the
Minister, the Deputy Minister of National
Revenue, the Commissioner or an officer
authorized by the Minister to exercise his
powers or perform his duties or functions
under this Act shall be deemed to be a
document signed, made and issued by the
Minister, Deputy Minister, Commissioner or
officer, unless called into question by the
Minister or by some person acting for him or
Her Majesty.
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1990, c. 45,
s. 12(1);
1994, c. 13,
par. 7(1)(g)
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152. (1) The definitions ``Department''
and ``Deputy Minister'' in subsection
123(1) of the Act are repealed.
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