| 1997, c. 26
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149. (1) Paragraph 46(3)(a) of the Budget
Implementation Act, 1997 is replaced by the
following:
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(a) Part IX of the Excise Tax Act applies for
the purposes of a tax imposed pursuant to a
by-law made under subsection 44(1) as if
the tax were imposed under subsection
165(1) of that Act;
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(2) Subsection (1) is deemed to have come
into force on June 18, 1998.
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| 1998, c. 21,
s. 69(2)
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150. (1) Paragraphs (a) to (e) of the
definition ``alcoholic beverage'' in section
51 of the Act are replaced by the following:
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(a) beer, within the meaning assigned by
section B.02.130 of the Food and Drug
Regulations, containing more than 0.5%
alcohol by volume;
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(b) ale, stout, porter or malt liquor, within
the meaning assigned by section B.02.131
of the Food and Drug Regulations,
containing more than 0.5% alcohol by
volume;
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(c) wine, within the meaning assigned by
section 25 of the Excise Tax Act, containing
more than 0.5% alcohol by volume;
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(d) any beverage containing more than
0.5% alcohol by volume, that is obtained
from the distillation of grains, fruits or other
agricultural products or from the distillation
of beer or wine; and
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(e) any other beverage that contains a
combination of any beverage referred to in
paragraphs (a) to (d) that is suitable for
human consumption and that contains more
than 0.5% alcohol by volume.
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(2) Section 51 of the Act is amended by
adding the following in alphabetical order:
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``alcohol''
« alcool »
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``alcohol'' means ethyl alcohol.
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(3) Subsections (1) and (2) are deemed to
have come into force on June 18, 1998.
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151. (1) Paragraph 54(3)(a) of the Act is
replaced by the following:
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(a) Part IX of the Excise Tax Act applies for
the purposes of a tax imposed pursuant to a
by-law made under subsection 52(1) as if
the tax were imposed under subsection
165(1) of that Act;
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(2) Subsection (1) is deemed to have come
into force on June 18, 1998.
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| 1998, c. 21
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152. (1) Paragraphs (a) to (e) of the
definition ``alcoholic beverage'' in section
58 of the Budget Implementation Act, 1998
are replaced by the following:
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(a) beer, within the meaning assigned by
section B.02.130 of the Food and Drug
Regulations, containing more than 0.5%
alcohol by volume;
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(b) ale, stout, porter or malt liquor, within
the meaning assigned by section B.02.131
of the Food and Drug Regulations,
containing more than 0.5% alcohol by
volume;
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(c) wine, within the meaning assigned by
section 25 of the Excise Tax Act, containing
more than 0.5% alcohol by volume;
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(d) any beverage containing more than
0.5% alcohol by volume, that is obtained
from the distillation of grains, fruits or other
agricultural products or from the distillation
of beer or wine; and
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(e) any other beverage that contains a
combination of any beverage referred to in
paragraphs (a) to (d) that is suitable for
human consumption and that contains more
than 0.5% alcohol by volume.
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(2) Section 58 of the Act is amended by
adding the following in alphabetical order:
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``alcohol''
« alcool »
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``alcohol'' means ethyl alcohol.
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(3) Subsections (1) and (2) are deemed to
have come into force on June 18, 1998.
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153. (1) Paragraph 60(2)(a) of the Act is
replaced by the following:
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(a) Part IX of the Excise Tax Act applies for
the purposes of a tax imposed pursuant to a
by-law made under subsection 59(1) as if
the tax were imposed under subsection
165(1) of that Act;
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(2) Subsection (1) is deemed to have come
into force on June 18, 1998.
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| 1999, c. 26
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154. (1) Paragraph 27(2)(a) of the Budget
Implementation Act, 1999 is replaced by the
following:
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(a) Part IX of the Excise Tax Act applies for
the purposes of a tax imposed pursuant to a
by-law made under subsection 30(1) as if
the tax were imposed under subsection
165(1) of that Act;
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(2) Subsection (1) is deemed to have come
into force on June 17, 1999.
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| R.S., c. C-8
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| 1991, c. 49,
s. 206(1)
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155. (1) Subsection 23(2) of the Canada
Pension Plan is replaced by the following:
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| Application of
Income Tax
Act provisions
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(2) Section 160, subsections 161(11) and
220(3.1), (4) and (5), sections 221.1 and 223
to 224.3, subsections 227(9.1) and (10),
sections 229, 236 and 244 (except subsections
244(1) and (4)) and subsections 248(7) and
(11) of the Income Tax Act apply, with such
modifications as the circumstances require, in
relation to all contributions, interest, penalties
and other amounts payable by a person under
this Act, and for the purposes of this
subsection,
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(a) the reference in subsection 224(1.2) of
that Act to ``subsection 227(10.1) or a
similar provision'' shall be read as a
reference to ``section 22 of the Canada
Pension Plan''; and
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(b) subsection 224(1.2) of the Income Tax
Act shall apply to employer's contributions,
employee's contributions, and related
interest, penalties or other amounts, subject
to subsections 69(1) and 69.1(1) of the
Bankruptcy and Insolvency Act and section
11.4 of the Companies' Creditors
Arrangement Act.
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(2) Subsection (1) is deemed to have come
into force on November 30, 1992 except
that, before September 30, 1997, paragraph
23(2)(b) of the Canada Pension Plan, as
enacted by subsection (1), shall be read
without reference to ``and section 11.4 of the
Companies' Creditors Arrangement Act''.
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| R.S., c. C-36
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| 1997, c. 12,
s. 124
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156. (1) Section 11.4 of the Companies'
Creditors Arrangement Act is replaced by
the following:
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| Her Majesty
affected
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11.4 (1) An order made under section 11
may provide that
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(a) Her Majesty in right of Canada may not
exercise rights under subsection 224(1.2) of
the Income Tax Act or any provision of the
Canada Pension Plan or of the Employment
Insurance Act that refers to subsection
224(1.2) of the Income Tax Act and provides
for the collection of a contribution, as
defined in the Canada Pension Plan, or an
employee's premium, or employer's
premium, as defined in the Employment
Insurance Act, and of any related interest,
penalties or other amounts, in respect of the
company if the company is a tax debtor
under that subsection or provision, for such
period as the court considers appropriate
but ending not later than
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(i) the expiration of the order,
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(ii) the refusal of a proposed compromise
by the creditors or the court,
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(iii) six months following the court
sanction of a compromise or
arrangement,
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(iv) the default by the company on any
term of a compromise or arrangement, or
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(v) the performance of a compromise or
arrangement in respect of the company;
and
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(b) Her Majesty in right of a province may
not exercise rights under any provision of
provincial legislation in respect of the
company where the company is a debtor
under that legislation and the provision has
a similar purpose to subsection 224(1.2) of
the Income Tax Act, or refers to that
subsection, to the extent that it provides for
the collection of a sum, and of any related
interest, penalties or other amounts, where
the sum
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(i) has been withheld or deducted by a
person from a payment to another person
and is in respect of a tax similar in nature
to the income tax imposed on individuals
under the Income Tax Act, or
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(ii) is of the same nature as a contribution
under the Canada Pension Plan if the
province is a ``province providing a
comprehensive pension plan'' as defined
in subsection 3(1) of the Canada Pension
Plan and the provincial legislation
establishes a ``provincial pension plan''
as defined in that subsection,
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for such period as the court considers
appropriate but ending not later than the
occurrence or time referred to in whichever
of subparagraphs (a)(i) to (v) may apply.
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| When order
ceases to be in
effect
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(2) An order referred to in subsection (1)
ceases to be in effect if
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(a) the company defaults on payment of any
amount that becomes due to Her Majesty
after the order is made and could be subject
to a demand under
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(i) subsection 224(1.2) of the Income Tax
Act,
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(ii) any provision of the Canada Pension
Plan or of the Employment Insurance Act
that refers to subsection 224(1.2) of the
Income Tax Act and provides for the
collection of a contribution, as defined in
the Canada Pension Plan, or an
employee's premium, or employer's
premium, as defined in the Employment
Insurance Act, and of any related
interest, penalties or other amounts, or
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(iii) under any provision of provincial
legislation that has a similar purpose to
subsection 224(1.2) of the Income Tax
Act, or that refers to that subsection, to
the extent that it provides for the
collection of a sum, and of any related
interest, penalties or other amounts,
where the sum
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(A) has been withheld or deducted by
a person from a payment to another
person and is in respect of a tax similar
in nature to the income tax imposed on
individuals under the Income Tax Act,
or
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(B) is of the same nature as a
contribution under the Canada
Pension Plan if the province is a
``province providing a comprehensive
pension plan'' as defined in subsection
3(1) of the Canada Pension Plan and
the provincial legislation establishes a
``provincial pension plan'' as defined
in that subsection; or
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(b) any other creditor is or becomes entitled
to realize a security on any property that
could be claimed by Her Majesty in
exercising rights under
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(i) subsection 224(1.2) of the Income Tax
Act,
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(ii) any provision of the Canada Pension
Plan or of the Employment Insurance Act
that refers to subsection 224(1.2) of the
Income Tax Act and provides for the
collection of a contribution, as defined in
the Canada Pension Plan, or an
employee's premium, or employer's
premium, as defined in the Employment
Insurance Act, and of any related
interest, penalties or other amounts, or
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(iii) any provision of provincial
legislation that has a similar purpose to
subsection 224(1.2) of the Income Tax
Act, or that refers to that subsection, to
the extent that it provides for the
collection of a sum, and of any related
interest, penalties or other amounts,
where the sum
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(A) has been withheld or deducted by
a person from a payment to another
person and is in respect of a tax similar
in nature to the income tax imposed on
individuals under the Income Tax Act,
or
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(B) is of the same nature as a
contribution under the Canada
Pension Plan if the province is a
``province providing a comprehensive
pension plan'' as defined in subsection
3(1) of the Canada Pension Plan and
the provincial legislation establishes a
``provincial pension plan'' as defined
in that subsection.
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| Operation of
similar
legislation
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(3) An order made under section 11, other
than an order referred to in subsection (1) of
this section, does not affect the operation of
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(a) subsections 224(1.2) and (1.3) of the
Income Tax Act;
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(b) any provision of the Canada Pension
Plan or of the Employment Insurance Act
that refers to subsection 224(1.2) of the
Income Tax Act and provides for the
collection of a contribution, as defined in
the Canada Pension Plan, or an employee's
premium, or employer's premium, as
defined in the Employment Insurance Act,
and of any related interest, penalties or
other amounts; or
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(c) any provision of provincial legislation
that has a similar purpose to subsection
224(1.2) of the Income Tax Act, or that
refers to that subsection, to the extent that it
provides for the collection of a sum, and of
any related interest and penalties, where the
sum
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(i) has been withheld or deducted by a
person from a payment to another person
and is in respect of a tax similar in nature
to the income tax imposed on individuals
under the Income Tax Act, or
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(ii) is of the same nature as a contribution
under the Canada Pension Plan if the
province is a ``province providing a
comprehensive pension plan'' as defined
in subsection 3(1) of the Canada Pension
Plan and the provincial legislation
establishes a ``provincial pension plan''
as defined in that subsection,
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and for the purpose of paragraph (c), the
provision of provincial legislation is, despite
any Act of Canada or of a province or any
other law, deemed to have the same effect and
scope against any creditor, however secured,
as subsection 224(1.2) of the Income Tax Act
in respect of a sum referred to in subparagraph
(c)(i), or as subsection 23(2) of the Canada
Pension Plan in respect of a sum referred to in
subparagraph (c)(ii), and in respect of any
related interest, penalties or other amounts.
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(2) Subsection (1) applies to proceedings
commenced under the Act after September
29, 1997.
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| 1997, c. 12,
s. 125
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157. (1) Subsection 18.2(1) of the Act is
replaced by the following:
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| Certain
Crown claims
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18.2 (1) If an order contains a provision
authorized by subsection 11.4(1), unless Her
Majesty consents, no compromise or
arrangement shall be sanctioned by the court
that does not provide for the payment in full to
Her Majesty in right of Canada or a province,
within six months after court sanction of the
compromise or arrangement, of all amounts
that were outstanding at the time of the
application for an order under section 11 and
that are of a kind that could be subject to a
demand under
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(a) subsection 224(1.2) of the Income Tax
Act;
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(b) any provision of the Canada Pension
Plan or of the Employment Insurance Act
that refers to subsection 224(1.2) of the
Income Tax Act and provides for the
collection of a contribution, as defined in
the Canada Pension Plan, or an employee's
premium, or employer's premium, as
defined in the Employment Insurance Act,
and of any related interest, penalties or
other amounts; or
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(c) any provision of provincial legislation
that has a similar purpose to subsection
224(1.2) of the Income Tax Act, or that
refers to that subsection, to the extent that it
provides for the collection of a sum, and of
any related interest, penalties or other
amounts, where the sum
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(i) has been withheld or deducted by a
person from a payment to another person
and is in respect of a tax similar in nature
to the income tax imposed on individuals
under the Income Tax Act, or
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(ii) is of the same nature as a contribution
under the Canada Pension Plan if the
province is a ``province providing a
comprehensive pension plan'' as defined
in subsection 3(1) of the Canada Pension
Plan and the provincial legislation
establishes a ``provincial pension plan''
as defined in that subsection.
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(2) Subsection (1) applies to proceedings
commenced under the Act after September
29, 1997.
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| 1997, c. 12,
s. 125
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158. (1) Subsection 18.4(3) of the Act is
replaced by the following:
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| Operation of
similar
legislation
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(3) Subsection (1) does not affect the
operation of
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(a) subsections 224(1.2) and (1.3) of the
Income Tax Act;
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(b) any provision of the Canada Pension
Plan or of the Employment Insurance Act
that refers to subsection 224(1.2) of the
Income Tax Act and provides for the
collection of a contribution, as defined in
the Canada Pension Plan, or an employee's
premium, or employer's premium, as
defined in the Employment Insurance Act,
and of any related interest, penalties or
other amounts; or
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(c) any provision of provincial legislation
that has a similar purpose to subsection
224(1.2) of the Income Tax Act, or that
refers to that subsection, to the extent that it
provides for the collection of a sum, and of
any related interest, penalties or other
amounts, where the sum
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(i) has been withheld or deducted by a
person from a payment to another person
and is in respect of a tax similar in nature
to the income tax imposed on individuals
under the Income Tax Act, or
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(ii) is of the same nature as a contribution
under the Canada Pension Plan if the
province is a ``province providing a
comprehensive pension plan'' as defined
in subsection 3(1) of the Canada Pension
Plan and the provincial legislation
establishes a ``provincial pension plan''
as defined in that subsection,
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and for the purpose of paragraph (c), the
provision of provincial legislation is, despite
any Act of Canada or of a province or any
other law, deemed to have the same effect and
scope against any creditor, however secured,
as subsection 224(1.2) of the Income Tax Act
in respect of a sum referred to in subparagraph
(c)(i), or as subsection 23(2) of the Canada
Pension Plan in respect of a sum referred to in
subparagraph (c)(ii), and in respect of any
related interest, penalties or other amounts.
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