Bill C-22

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	PART 4
R.S., c. 2 (5th Supp.)	INCOME TAX APPLICATION RULES
	*249. (1) Subsection 26(30) of the Income Tax Application Rules* is replaced by the following:**
Additions to taxable Canadian property	(30) Subsections (1.1) to (29) do not apply to a disposition by a non-resident person of a property
	(a) that the person last acquired before April 27, 1995;
	(b) that would not be a taxable Canadian property immediately before the disposition if section 115 of the amended Act were read as it applied to dispositions that occurred on April 26, 1995; and
	(c) that would be a taxable Canadian property immediately before the disposition if section 115 of the amended Act were read as it applied to dispositions that occurred on January 1, 1996.
	(2) Subsection (1) applies to dispositions that occur after October 1, 1996.
	PART 5
1991, c. 49	AN ACT TO AMEND THE INCOME TAX ACT, THE CANADA PENSION PLAN, THE CULTURAL PROPERTY EXPORT AND IMPORT ACT, THE INCOME TAX CONVENTIONS INTERPRETATION ACT, THE TAX COURT OF CANADA ACT, THE UNEMPLOYMENT INSURANCE ACT, THE CANADA-NEWFOUNDLAND ATLANTIC ACCORD IMPLEMENTATION ACT, THE CANADA-NOVA SCOTIA OFFSHORE PETROLEUM RESOURCES ACCORD IMPLEMENTATION ACT AND CERTAIN RELATED ACTS
	250. (1) Subsection 236(1) of An Act to amend the Income Tax Act, the Canada Pension Plan, the Cultural Property Export and Import Act, the Income Tax Conventions Interpretation Act, the Tax Court of Canada Act, the Unemployment Insurance Act, the Canada-Newfoundland Atlantic Accord Implementation Act, the Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act and certain related Acts, is amended
	(a) by replacing the reference to the words ``3/4 of the amount determined under subparagraph (i) in respect of him'' in paragraph 26(5)(d) of An Act to amend the Income Tax Act and a related Act, chapter 55 of the Statutes of Canada, 1986, with a reference to the words ``the amount determined when the fraction required to be used by him in the year or fiscal period under paragraph 38(a) or (b) is multiplied by the amount determined under subparagraph (i) in respect of him''; and
	(b) by replacing the reference to the words ``3/4 of the amount determined under subparagraph (i) in respect of the proprietor'' in paragraph 26(5)(e) of An Act to amend the Income Tax Act and a related Act, chapter 55 of the Statutes of Canada, 1986, with a reference to the words ``the amount determined when the fraction required to be used by the proprietor in the year or fiscal period under paragraph 38(a) or (b) is multiplied by the amount determined under subparagraph (i) in respect of the proprietor''.
	(2) Subsection (1) is deemed to have come into force on December 19, 1986.
	PART 6
1998, c. 19	INCOME TAX AMENDMENTS ACT, 1997
	*251. (1) Subparagraph 131(11)(b)(iv) of the Income Tax Amendments Act, 1997* is replaced by the following:**
	(iv) the disposition is made by
	(A) the individual or the individual's spouse or common-law partner,
	(B) the estate of the individual or of the individual's spouse or common-law partner within the estate's first taxation year,
	(C) the particular trust where it is a post-1971 spousal or common-law partner trust or a trust described in paragraph 104(4)(a.1) of the Income Tax Act, the individual's spouse or common-law partner, as the case may be, is the beneficiary referred to in subparagraph (i) and the disposition occurs before the end of the trust's third taxation year that begins after the death of the individual's spouse or common-law partner, as the case may be, or
	(D) a trust described in paragraph 73(1.01)(c) of that Act created by the individual, or a trust described in paragraph 70(6)(b) of that Act created by the individual's will in respect of the individual's spouse or common-law partner, before the end of the trust's third taxation year that begins after the death of the individual or the individual's spouse or common-law partner, as the case may be;
	(2) Subsection (1) applies to the 2000 and subsequent taxation years; and
	(a) in respect of the 1998 and 1999 taxation years, where a taxpayer and a person who would have been the taxpayer's common-law partner in the 1998 or 1999 taxation year jointly elect under section 144 of the Modernization of Benefits and Obligations Act to have sections 130 to 142 of that Act apply, if applicable, to the 1998 or 1999 taxation year, subparagraph 131(11)(b)(iv) of the Income Tax Amendments Act, 1997, as enacted by subsection (1), shall be read as follows for the applicable year:
	(iv) the disposition is made by
	(A) the individual or the individual's spouse or common-law partner,
	(B) the estate of the individual or of the individual's spouse or common-law partner within the estate's first taxation year,
	(C) the particular trust where it is a trust described in paragraph 104(4)(a) or (a.1) of the Income Tax Act in respect of a spouse or common-law partner, the spouse or common-law partner is the beneficiary referred to in subparagraph (i) and the disposition occurs before the end of the trust's third taxation year that begins after the death of the spouse or common-law partner, or
	(D) a trust described in paragraph 73(1)(c) of that Act created by the individual in respect of the individual's spouse or common-law partner, or a trust described in paragraph 70(6)(b) of that Act created by the individual's will in respect of the individual's spouse or common-law partner, before the end of the trust's third taxation year that begins after the death of the spouse or common-law partner;
	(b) in respect of the 2000 taxation year, where a joint election has not been filed by the taxpayer and a person who would have been the taxpayer's common-law partner in the year 2000 to have sections 130 to 142 of the Modernization of Benefits and Obligations Act apply to the year 2000, subparagraph 131(11)(b)(iv) of the Income Tax Amendments Act, 1997, as enacted by subsection (1), shall be read as follows for that year, namely;
	(iv) the disposition is made by
	(A) the individual or the individual's spouse,
	(B) the estate of the individual or of the individual's spouse within the estate's first taxation year,
	(C) the particular trust where it is a post-1971 spousal or common-law partner trust or a trust described in paragraph 104(4)(a.1) of the Income Tax Act, the individual or the individual's spouse, as the case may be, is the beneficiary referred to in subparagraph (i) and the disposition occurs before the end of the trust's third taxation year that begins after the death of the individual or the individual's spouse, as the case may be, or
	(D) a trust described in paragraph 73(1.01)(c) of that Act created by the individual, or a trust described in paragraph 70(6)(b) of that Act created by the individual's will in respect of the individual's spouse, before the end of the trust's third taxation year that begins after the death of the individual or the individual's spouse, as the case may be;
	252. (1) Section 206 of the Act is amended by replacing the references to ``1999'' with references to ``2001''.
	(2) Subsection (1) applies to taxation years that end after 1998.
	PART 7
1999, c. 22	INCOME TAX AMENDMENTS ACT, 1998
	*253. (1) Subsection 82(8) of the Income Tax Amendments Act, 1998* is replaced by the following:**
	(8) Subsection (4) applies after February 24, 1998 except that, if on that day an individual who would, but for a tax treaty (as defined in subsection 248(1) of the Income Tax Act, as amended by this Act), be resident in Canada for the purposes of the Income Tax Act is, under the tax treaty, resident in another country, subsection (4) does not apply to the individual until the first time after February 24, 1998 at which the individual becomes, under a tax treaty, resident in a country other than Canada.
	(2) Subsection (1) is deemed to have come into force on June 17, 1999.
	PART 8
R.S., c. C-8	CANADA PENSION PLAN
	*254. (1) The portion of subsection 12(1) of the Canada Pension Plan* before paragraph (a) is replaced by the following:**
Amount of contributory salary and wages	12. (1) The amount of the contributory salary and wages of a person for a year is the person's income for the year from pensionable employment, computed in accordance with the Income Tax Act (read without reference to subsection 7(8) of that Act), plus any deductions for the year made in computing that income otherwise than under paragraph 8(1)(c) of that Act, but does not include
	(2) Subsection (1) applies to the 2000 and subsequent taxation years.
	PART 9
R.S., c. 1 (2nd Supp.)	CUSTOMS ACT
	*255. The Customs Act* is amended by adding the following after section 153:**
Hindering an officer	153.1 No person shall, physically or otherwise, do or attempt to do any of the following:
	(a) interfere with or molest an officer doing anything that the officer is authorized to do under this Act; or
	(b) hinder or prevent an officer from doing anything that the officer is authorized to do under this Act.
	256. The Act is amended by adding the following after section 160:
Penalty for hindering an officer	160.1 Every person who contravenes section 153.1 is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to
	(a) a fine of not less than $1,000 and not more than $25,000; or
	(b) both a fine described in paragraph (a) and imprisonment for a term not exceeding twelve months.
	PART 10
R.S., c. E-15	EXCISE TAX ACT
	*257. The Excise Tax Act* is amended by adding the following after section 100:**
Compliance	101. Every person who, physically or otherwise, does or attempts to do any of the following:
	(a) interfere with or molest any official (in this section having the same meaning as in section 295) doing anything that the official is authorized to do under this Act, or
	(b) hinder or prevent any official from doing anything the official is authorized to do under this Act
	is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to
	(c) a fine of not less than $1,000 and not more than $25,000, or
	(d) both a fine described in paragraph (c) and imprisonment for a term not exceeding twelve months.
	258. The Act is amended by adding the following after section 289:
Compliance order	289.1 (1) On summary application by the Minister, a judge may, despite subsection 326(2), order a person to provide any access, assistance, information or document sought by the Minister under section 288 or 289 if the judge is satisfied that
	(a) the person was required under section 288 or 289 to provide the access, assistance, information or document and did not do so; and
	(b) in the case of information or a document, the information or document is not protected from disclosure by solicitor-client privilege (within the meaning of subsection 293(1)).
Notice required	(2) An application under subsection (1) must not be heard before the end of five clear days from the day the notice of application is served on the person against whom the order is sought.
Judge may impose conditions	(3) The judge making an order under subsection (1) may impose any conditions in respect of the order that the judge considers appropriate.
Contempt of court	(4) If a person fails or refuses to comply with an order, a judge may find the person in contempt of court and the person is subject to the processes and the punishments of the court to which the judge is appointed.
Appeal	(5) An order by a judge under subsection (1) may be appealed to a court having appellate jurisdiction over decisions of the court to which the judge is appointed. An appeal does not suspend the execution of the order unless it is so ordered by a judge of the court to which the appeal is made.
1990, c. 45, s. 12(1)	259. Subsection 291(2) of the Act is replaced by the following:
Compliance	(2) No person shall, physically or otherwise, do or attempt to do any of the following:
	(a) interfere with, hinder or molest any official (in this subsection having the same meaning as in section 295) doing anything the official is authorized to do under this Part, or
	(b) prevent any official from doing anything the official is authorized to do under this Part
	and every person shall, unless the person is unable to do so, do everything the person is required to do by or pursuant to subsection (1) or any of sections 288 to 290 and 292.
	260. Subsection 295(5) of the Act is amended by striking out the word ``or'' at the end of paragraph (j), by adding the word ``or'' at the end of paragraph (k) and by adding the following after paragraph (k):
	(l) provide confidential information to a police officer (within the meaning assigned by subsection 462.48(17) of the Criminal Code) solely for the purpose of investigating whether an offence has been committed under the Criminal Code, or the laying of an information or the preferring of an indictment, if
	(i) such information can reasonably be regarded as being relevant for the purpose of ascertaining the circumstances in which an offence under the Criminal Code may have been committed, or the identity of the person or persons who may have committed an offence, with respect to an official, or with respect to any person related to that official,
	(ii) the official was or is engaged in the administration or enforcement of this Part, and
	(iii) the offence can reasonably be considered to be related to that administration or enforcement.
1990, c. 45, s. 12(1)	261. The portion of subsection 326(1) of the Act before paragraph (a) is replaced by the following:
Offences	326. (1) Every person who fails to file or make a return as and when required by or under this Part or who fails to comply with subsection 286(2) or 291(2) or with an order made under subsection (2) is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to
1999, c. 26, s. 39	262. Paragraph 328(2)(a) of the Act is replaced by the following:
	(a) to whom confidential information has been provided for a particular purpose under paragraph 295(5)(b), (c), (g), (k) or (l), or