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Bill C-466

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2nd Session, 36th Parliament,
48-49 Elizabeth II, 1999-2000

The House of Commons of Canada

BILL C-466

An Act to amend the Canada Post Corporation Act

      Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:

1. The heading before section 35 of the Canada Post Corporation Act is replaced by the following:

Government Mail and Income Tax Return Envelopes

2. The Act is amended by adding the following after subsection 35(2):

Income tax return envelopes

(2.1) Subject to any regulation made under paragraph 36(b), an income tax return envelope posted in Canada to the Minister of National Revenue is free of postage.

Definition

(2.2) In subsection (2.1) and paragraph 36(b), ``income tax return envelope'' means an envelope that is provided by the Minister of National Revenue for use as an envelope in which to file a return of income with the Minister under the Income Tax Act or such other envelope as is prescribed to be an income tax return envelope for the purposes of subsection (2.1) by a regulation made under paragraph 36(c).

3. The Act is amended by adding the following after subsection 35(4):

Application

(4.1) Subsection (2.1) does not apply in respect of postage for registration, special delivery, insurance or other special services.

4. Section 36 of the Act is replaced by the following:

Regulations

36. The Governor in Council may make regulations

    (a) governing transmission of mail free of postage for the purposes of subsection 35(1) and (3);

    (b) governing transmission of an income tax return envelope free of postage for the purposes of subsection 35(2.1); and

    (c) prescribing an envelope to be an income tax return envelope for the purposes of subsection 35(2.1).