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Bill C-23

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R.S., c. E-13	ESCHEATS ACT
	110. *The portion of section 5 of the Escheats Act* before paragraph (a) is replaced by the following:**
Time for bringing action for recovery of property	5. No action shall be brought or maintained against Her Majesty the Queen in right of Canada, the Attorney General of Canada or any minister or officer of Her Majesty in right of Canada to recover
R.S., c. E-15	EXCISE TAX ACT
	Amendments
1990, c. 45, s. 12(1)	111. *(1) The definition ``former spouse'' in subsection 123(1) of the Excise Tax Act* is repealed.**
	(2) Subsection 123(1) of the Act is amended by adding the following in alphabetical order:
``common-la w partner'' « conjoint de fait »	``common-law partner'' of an individual at any time means a person who is the common-law partner of the individual at that time for the purposes of the Income Tax Act;
1993, c. 27, s. 134(2)	112. Subsection 325(4) of the Act is replaced by the following:
Transfers to spouse or common-law partner	(4) Despite subsection (1), if at any time an individual transfers property to the individual's spouse or common-law partner under a decree, order or judgment of a competent tribunal or under a written separation agreement and, at that time, the individual and the individual's spouse or common-law partner were separated and living apart as a result of the breakdown of their marriage or common-law partnership (as defined in subsection 248(1) of the Income Tax Act) , for the purposes of paragraph (1)(d), the fair market value at that time of the property so transferred is deemed to be nil, but nothing in this subsection limits the liability of the individual under any provision of this Part.
	113. The Act is amended as set out in Schedule 1.
	Transitional Provision
	114. Despite subsections 298(1) and (2) of the Excise Tax Act, the Minister of National Revenue may at any time make any assessment or reassessment of any amount under Part IX of that Act the determination of which would be affected by an election made under section 144 of this Act.
R.S., c. 4 (2nd Supp.)	FAMILY ORDERS AND AGREEMENTS ENFORCEMENT ASSISTANCE ACT
	115. *The long title of the Family Orders and Agreements Enforcement Assistance Act* is replaced by the following:**
	***An Act to provide for the release of information that may assist in locating persons in default and other persons and to permit, for the enforcement of support orders and support provisions, the garnishment and attachment of certain moneys payable by Her Majesty in right of Canada
1995, c. 39	FIREARMS ACT
	116. *Subsection 2(1) of the Firearms Act* is amended by adding the following in alphabetical order:**
``common-la w partner'' « conjoint de fait »	``common-law partner'', in relation to an individual, means a person who is cohabiting with the individual in a conjugal relationship, having so cohabited for a period of at least one year;
Replacement of ``spouse'' with ``spouse or common-law partner''	117. Subsection 12(7) of the Act is amended by replacing ``spouse'' with ``spouse or common-law partner''.
Replacement of terminology	118. Subsection 55(2) of the Act is amended by replacing ``spouse'' and ``former spouse'' with ``spouse or common-law partner'' and ``former spouse or former common-law partner'', respectively.
1991, c. 41	FOREIGN MISSIONS AND INTERNATIONAL ORGANIZATIONS ACT
	119. *The Foreign Missions and International Organizations Act* is amended by adding the following after section 12:**
Regulations	13. (1) The Governor in Council may make such regulations as are necessary for the purpose of clarifying, in relation to section 5, the application of provisions of the Convention on the Privileges and Immunities of the United Nations.
Application of regulations	(2) For greater certainty, regulations made under subsection (1) apply in respect of orders made under section 5 whether made before or after the coming into force of this section.
R.S., c. G-2	GARNISHMENT, ATTACHMENT AND PENSION DIVERSION ACT
1997, c. 1, s. 32(1)	120. *Paragraph (a) of the definition ``recipient'' in subsection 32(1) of the Garnishment, Attachment and Pension Diversion Act* is replaced by the following:**
	(a) in respect of a pension benefit referred to in any of paragraphs (a) to (g) of the definition ``pension benefit'', a child or other person to whom the pension benefit is immediately payable, but does not include a child or other person whose entitlement to the pension benefit is based on his or her status as a survivor of the person who was originally entitled to the pension benefit or would have been entitled to it had death not intervened, or
	121. Subparagraph 33(1)(a)(i) of the Act is replaced by the following:
	(i) made a financial support order requiring a person to pay an amount to a child or other person, or
R.S.C. 1970, c. G-6	GOVERNMENT ANNUITIES ACT
	122. *Section 2 of the Government Annuities Act* is amended by adding the following in alphabetical order:**
``common-la w partner'' « conjoint de fait »	``common-law partner'', in relation to an individual, means a person who is cohabiting with the individual in a conjugal relationship, having so cohabited for a period of at least one year;
	123. (1) The portion of subsection 8(3) of the Act before paragraph (a) is replaced by the following:
Conversion	(3) When a person who has purchased an annuity payable to themself applies to have a portion thereof converted into an annuity payable to their spouse or common-law partner , the Minister may make such a conversion, if
	(2) Paragraph 8(3)(b) of the Act is replaced by the following:
	(b) the annuity so made payable to the spouse or common-law partner does not exceed one-half of the person's annuity, and
R.S., c. G-4	GOVERNMENT CORPORATIONS OPERATION ACT
	124. *Subsection 5(1) of the Government Corporations Operation Act* is replaced by the following:**
Pension or superannua- tion	5. (1) The Public Service Superannuation Act does not apply to officers and employees employed by a corporation but each corporation may, with the approval of the Governor in Council, establish and support a pension fund, a group insurance plan or other pension or superannuation arrangements for the benefit of officers and employees employed by the corporation and their dependants, including their spouse, common-law partner and children, any other relative of the officer or employee, and any child or other relative of the spouse or common-law partner of the officer or employee. A corporation may, with the approval of the Governor in Council, continue any such fund, plan or arrangement, established by the corporation, that existed on July 26, 1946.
Definition of ``common-la w partner''	(1.1) In subsection (1), ``common-law partner'', in relation to an individual, means a person who is cohabiting with the individual in a conjugal relationship, having so cohabited for a period of at least one year.
R.S., c. G-5	GOVERNMENT EMPLOYEES COMPENSATION ACT
	125. *Section 2 of the Government Employees Compensation Act* is amended by adding the following in alphabetical order:**
``common-la w partner'' « conjoint de fait »	``common-law partner'', in relation to an employee, means a person who was, immediately before the employee's death, cohabiting with the employee in a conjugal relationship, having so cohabited for a period of at least one year;
``dependant'' « personne à charge »	``dependant'', in relation to an employee, includes
	(a) a common-law partner of the employee, and
	(b) a person who was cohabiting with the employee immediately before the employee's death and is a parent of the employee's child;
	126. Section 10 of the Act is replaced by the following:
Parent, etc., may elect	10. In the case of a child, the parent, or a person who stands in the place of a parent, may make an election under section 9 for that child .
R.S., c. G-9	GOVERNOR GENERAL'S ACT
	127. *The Governor General's Act* is amended by adding the following after the heading ``GOVERNOR GENERAL'S RETIRING ANNUITY'' before section 5:**
Definition of ``survivor''	4.2 For the purposes of this Part, ``survivor'' means
	(a) a person who was married
	(i) to a Governor General or former Governor General immediately before the death of the Governor General or former Governor General, and
	(ii) in the case of a former Governor General, to him or her immediately before the time when he or she ceased to be a Governor General; or
	(b) a person who establishes that the person was cohabiting in a relationship of a conjugal nature
	(i) with a Governor General or former Governor General for a period of at least one year immediately before the death of the Governor General or former Governor General, and
	(ii) in the case of a former Governor General, with him or her immediately before he or she ceased to be a Governor General.
	128. Sections 7 and 8 of the Act are replaced by the following:
Annuity to survivor of annuitant	7. (1) When a former Governor General who is in receipt of an annuity under section 6 dies, an annuity equal to one-half of the annuity shall be paid to his or her survivor .
Annuity to survivor of Governor General	(2) When a Governor General dies while holding office, his or her survivor shall be paid an annuity equal to one-half of the annuity that would have been paid if the Governor General had retired on the day on which he or she died.
Duration of annuity to survivor	(3) An annuity payable to a survivor under this section shall commence immediately after the death of the Governor General or former Governor General and shall continue during the life of the survivor .
Apportion- ment when two survivors	(4) When an annuity is payable under this section and there are two survivors, the total amount of the annuity shall be apportioned so that
	(a) the survivor referred to in paragraph 4.2(a) receives an amount, if any, equal to the total amount less any amount determined under paragraph (b) of this subsection; and
	(b) the survivor referred to in paragraph 4.2(b) receives an amount equal to that proportion of the total amount that the number of years that the survivor cohabited with the annuitant while the annuitant was Governor General is of the number of years that the annuitant was Governor General.
Years	(5) In determining a number of years for the purpose of paragraph (4)(b), a part of a year shall be counted as a full year if the part is six or more months and shall be ignored if it is less.
Election for former Governor General	8. (1) If the person to whom a former Governor General is married or with whom he or she is cohabiting in a relationship of a conjugal nature, having so cohabited for a period of at least one year, would not be entitled to an annuity under section 7 in the event of the former Governor General's death, the former Governor General may make an election, in accordance with the regulations, to reduce the amount of the annuity to which he or she is entitled in order that the person could become entitled to an annuity under subsection (2).
Payment	(2) A person referred to in subsection (1) is entitled to an annuity in an amount determined in accordance with the election and the regulations if the former Governor General dies and the election is not revoked or deemed to have been revoked, and the person was married to the former Governor General at the time of his or her death, or was cohabiting with the former Governor General in a relationship of a conjugal nature for a period of at least one year immediately before his or her death.
Regulations	(3) The Governor in Council may make regulations respecting
	(a) the time, manner and circumstances in which an election may be made, revoked or deemed to have been revoked;
	(b) the reduction to be made in the amount of a former Governor General's pension when an election is made;
	(c) the amount of the annuity to be paid under subsection (2); and
	(d) any other matter that the Governor in Council considers necessary for carrying out the purposes and provisions of this section.
	129. Subsection 11(1) of the Act is replaced by the following:
Diversion of payments to satisfy financial support order	11. (1) When any court in Canada of competent jurisdiction has made an order requiring a person in receipt of an annuity under subsection 6(1) to pay financial support, amounts payable to the annuitant under that subsection are subject to being diverted to the person named in the order in accordance with Part II of the Garnishment, Attachment and Pension Diversion Act.