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Bill C-36

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EVIDENCE

Admissible information

7. For the purposes of subsection 6(1), the judge may, subject to section 8, admit any relevant information, whether or not the information is or would be admissible in a court of law, and base the determination under paragraph 6(1)(d) on that information.

Foreign information obtained in confidence

8. (1) For the purposes of subsection 6(1), in private and in the absence of the applicant or registered charity or any counsel representing it,

    (a) the Minister or the Minister of National Revenue may make an application to the judge for the admission of information obtained in confidence from a government, an institution or an agency of a foreign state, from an international organization of states or from an institution or an agency of an international organization of states; and

    (b) the judge shall examine the information and provide counsel representing the Minister or the Minister of National Revenue with a reasonable opportunity to be heard as to whether the information is relevant but should not be disclosed to the applicant or registered charity or any counsel representing it because the disclosure would injure national security or endanger the safety of any person.

Return of information

(2) The information shall be returned to counsel representing the minister who made the application and shall not be considered by the judge in making the determination under paragraph 6(1)(d) if

    (a) the judge determines that the information is not relevant;

    (b) the judge determines that the information is relevant but should be summarized in the statement to be provided under paragraph 6(1)(b); or

    (c) the minister withdraws the application.

Use of information

(3) If the judge decides that the information is relevant but that its disclosure would injure national security or endanger the safety of any person, the information shall not be disclosed in the statement mentioned in paragraph 6(1)(b), but the judge may base the determination under paragraph 6(1)(d) on it.

Ineligibility or revocation

9. (1) A certificate that is determined to be reasonable under paragraph 6(1)(d) is conclusive proof, in the case of an applicant, that it is ineligible to become a registered charity or, in the case of a registered charity, that it does not comply with the requirements to continue to be a registered charity.

Publication

(2) The Minister shall, without delay after a certificate is determined to be reasonable, cause the certificate to be published in the Canada Gazette.

REVIEW OF CERTIFICATE

Review of certificate

10. (1) An applicant or former registered charity in relation to which a certificate was determined to be reasonable under paragraph 6(1)(d) and that believes that there has been a material change in circumstances since that determination was made may apply in writing to the Minister for a review of the certificate by the Minister and the Minister of National Revenue.

Notice to Minister of National Revenue

(2) The Minister shall, without delay, notify the Minister of National Revenue of an application for review.

Information for review

(3) For the purpose of a review, the Ministers may consider any submission made by the applicant or former registered charity that applied for the review and any security or criminal intelligence reports that are made available to the Ministers.

Time for decision

(4) The Ministers shall make their decision on an application for review within 120 days after receipt of the application by the Minister.

Decision on review

(5) The Ministers may decide that, since the time the certificate was determined to be reasonable,

    (a) there has not been a material change in circumstances, in which case the Ministers shall deny the application; or

    (b) there has been a material change in circumstances, in which case the Ministers shall determine whether there are reasonable grounds as provided in subsection 4(1) and, accordingly,

      (i) continue the certificate in effect, or

      (ii) cancel the certificate as of the date of the decision.

Automatic cancellation

(6) If no decision is made within a period of 120 days after receipt of the application, the certificate is cancelled on the expiration of that period.

Notice to applicant or charity

(7) As soon as a decision is made or the certificate is cancelled under subsection (6), the Minister or a person authorized by the Minister shall cause the applicant or former registered charity that applied for the review to be served, personally or by registered letter sent to its last known address, with notice of the decision or cancellation.

Application for review

11. (1) An applicant or former registered charity that applied for a review under subsection 10(1) may, after giving written notice to the Minister who in turn shall notify the Minister of National Revenue, apply to the Federal Court for a review of a decision made under paragraph 10(5)(a) or subparagraph 10(5)(b)(i).

Review by Court

(2) The Court shall carry out the review in accordance with section 6, with any adaptations that may be required.

Referral to Ministers

(3) If the Court quashes a decision of the Ministers made under paragraph 10(5)(a), it shall refer the application to the Ministers for a decision under paragraph 10(5)(b).

Cancellation of certificate

(4) If the Court quashes a decision of the Ministers made under subparagraph 10(5)(b)(i), the certificate is cancelled as of the date the decision is quashed.

No appeal

(5) The determination of the Court is not subject to appeal or judicial review.

Publication of spent certificate

12. The Minister shall, in a manner that mentions the original publication of the certificate, cause to be published in the Canada Gazette notice of the cancellation of a certificate by reason of

    (a) a decision made under subparagraph 10(5)(b)(ii);

    (b) the operation of subsection 10(6); or

    (c) a determination of the Federal Court referred to in subsection 11(4).

Term of a certificate

13. Unless it is cancelled earlier, a certificate is effective for a period of seven years beginning on the day it is first determined to be reasonable under paragraph 6(1)(d).

Regulations

14. The Governor in Council may make any regulations that the Governor in Council considers necessary for carrying out the purposes and provisions of this Act.

R.S., c. 1 (5th Supp.)

AMENDMENTS TO THE INCOME TAX ACT

114. Section 168 of the Income Tax Act is amended by adding the following after subsection (2):

Charities Registration (Security Information) Act

(3) Notwithstanding subsections (1) and (2), if a registered charity is the subject of a certificate that is determined to be reasonable under paragraph 6(1)(d) of the Charities Registration (Security Information) Act, the registration of the charity is revoked as of the making of that determination.

115. (1) Section 172 of the Act is amended by adding the following after subsection (3):

Exception - Charities Registration (Security Information) Act

(3.1) Paragraphs (3)(a) and (a.1) do not apply to an applicant or a registered charity that is the subject of a certificate that has been determined to be reasonable under paragraph 6(1)(d) of the Charities Registration (Security Information) Act.

(2) The portion of subsection 172(4) of the Act after paragraph (f) is replaced by the following:

where the Minister has not notified the applicant of the disposition of the application within 180 days after the filing of the application with the Minister, and, in any such case, subject to subsection (3.1) , an appeal from the refusal to the Federal Court of Appeal pursuant to subsection (3) may, notwithstanding subsection 180(1), be instituted under section 180 at any time by filing a notice of appeal in the Court.

(3) Section 172 of the Act is amended by adding the following after subsection (4):

Exception - Charities Registration (Security Information) Act

(4.1) An appeal referred to in subsection (3) or (4) is suspended when an applicant or a registered charity is, under subsection 5(1) of the Charities Registration (Security Information) Act, served with a copy of a certificate that has been signed under that Act, whether the appeal was instituted before or after the certificate was so signed, and the appeal is

    (a) discontinued on the determination that the certificate is reasonable under paragraph 6(1)(d) of that Act; or

    (b) reinstated as of the date the certificate is quashed under paragraph 6(1)(d) of that Act.

116. The description of A in paragraph 188(1)(a) of the Act is replaced by the following:

A is the total of all amounts each of which is the fair market value of an asset of the charity on the day (in this section referred to as the ``valuation day'') that is 120 days before the day on which

        (i) the notice of the Minister's intention to revoke the charity's registration is mailed, if the registration is revoked under subsection 168(2), or

        (ii) the charity is, under subsection 5(1) of the Charities Registration (Security Information) Act, served with a copy of a certificate, if the registration is revoked under subsection 168(3).

117. Paragraph 239(2.21)(b) of the Act is replaced by the following:

    (b) who is an official to whom taxpayer information has been provided for a particular purpose under paragraph 241(4)(a), (d), (f), (f.1) , (i) or (j.1)

118. Subsection 241(4) of the Act is amended by adding the following after paragraph (f):

    (f.1) provide taxpayer information to an official solely for the purposes of the administration and enforcement of the Charities Registration (Security Information) Act;

PART 7

COORDINATING, REVIEW AND COMMENCEMENT PROVISIONS

Coordinating Amendments

2000, c. 17

Proceeds of Crime (Money Laundering) and Terrorist Financing Act

119. If section 95 of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act (the ``other Act'') comes into force before section 110 of this Act, then, on the later of the coming into force of section 95 of the other Act and this section, section 110 of this Act is replaced by the following:

110. Paragraph 10(1)(a) of the Act is replaced by the following:

    (a) the forfeiture to Her Majesty of property pursuant to section 83.14, subsection 462.37(1) or (2) or 462.38(2), subparagraph 462.43(c)(iii) or subsection 490.1(1) or 490.2(2) of the Criminal Code or subsection 16(1) or 17(2) of the Controlled Drugs and Substances Act;

120. (1) If this Act receives royal assent before section 96 of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act (the ``other Act'') comes into force, then, on the day of that assent, section 96 of the other Act is replaced by the following:

1997, c. 23, s. 24

96. Section 11 of the Act is replaced by the following:

Sharing outside Canada

11. The Attorney General may, with the approval of the Governor in Council and in accordance with the regulations, enter into an agreement with the government of any foreign state respecting the reciprocal sharing of

    (a) the proceeds of disposition of

      (i) property forfeited to Her Majesty under subsection 462.37(1) or (2) or 462.38(2) or subparagraph 462.43(c)(iii) of the Criminal Code, subsection 16(1) or 17(2) of the Controlled Drugs and Substances Act or the Proceeds of Crime (Money Laundering) and Terrorist Financing Act, or

      (ii) property that is or was the subject of a management order and that was forfeited under subsection 490(9) of the Criminal Code

    and the proceeds arising from the disposition of property by that foreign state, and

    (b) amounts paid or recovered on account of fines imposed under subsection 462.37(3) of the Criminal Code in relation to proceedings commenced at the instance of the Government of Canada, penalties paid under subsection 18(2) of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act and amounts paid or recovered on account of fines imposed in lieu of forfeiture under the laws of that foreign state,

if law enforcement agencies of that foreign state, or of Canada, as the case may be, have participated in the investigation of the offence or offences that led to the forfeiture of the property or the imposition of the fine or if the law enforcement agencies' participation led to the forfeiture of the property or the payment of the penalty under the Proceeds of Crime (Money Laundering) and Terrorist Financing Act.

(2) If section 96 of the other Act comes into force before the day on which this Act receives royal assent, then, on the day of that assent, section 11 of the Seized Property Management Act is replaced by the following:

Sharing outside Canada

11. The Attorney General may, with the approval of the Governor in Council and in accordance with the regulations, enter into an agreement with the government of any foreign state respecting the reciprocal sharing of

    (a) the proceeds of disposition of

      (i) property forfeited to Her Majesty under subsection 462.37(1) or (2) or 462.38(2) or subparagraph 462.43(c)(iii) of the Criminal Code, subsection 16(1) or 17(2) of the Controlled Drugs and Substances Act or the Proceeds of Crime (Money Laundering) and Terrorist Financing Act, or

      (ii) property that is or was the subject of a management order and that was forfeited under subsection 490(9) of the Criminal Code

    and the proceeds arising from the disposition of property by that foreign state, and

    (b) amounts paid or recovered on account of fines imposed under subsection 462.37(3) of the Criminal Code in relation to proceedings commenced at the instance of the Government of Canada, penalties paid under subsection 18(2) of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act and amounts paid or recovered on account of fines imposed in lieu of forfeiture under the laws of that foreign state,

if law enforcement agencies of that foreign state, or of Canada, as the case may be, have participated in the investigation of the offence or offences that led to the forfeiture of the property or the imposition of the fine or if the law enforcement agencies' participation led to the forfeiture of the property or the payment of the penalty under the Proceeds of Crime (Money Laundering) and Terrorist Financing Act.

Bill S-23

121. (1) If Bill S-23, introduced in the 1st Session of the 37th Parliament and entitled An Act to amend the Customs Act and to make related amendments to other Acts (the ``other Act''), receives royal assent, then the references to the ``Proceeds of Crime (Money Laundering) Act'' in subsection 107(3) and paragraphs 107(4)(b), (c) and (f) and 107(5)(k) of the Customs Act, as enacted by section 61 of the other Act, are replaced by references to the ``Proceeds of Crime (Money Laundering) and Terrorist Financing Act''.

(2) Subsection (1) comes into force on the later of the day on which the other Act receives royal assent and the day on which this Act receives royal assent.

Bill C-11

122. If Bill C-11, introduced in the 1st Session of the 37th Parliament and entitled the Immigration and Refugee Protection Act (the ``other Act''), receives royal assent and paragraph 274(a) of the other Act comes into force before this Act receives royal assent, then, on the day on which this Act receives royal assent, section 46 of this Act is repealed.

123. (1) If Bill C-11, introduced in the 1st Session of the 37th Parliament and entitled the Immigration and Refugee Protection Act (the ``other Act''), receives royal assent, then section 270 of the other Act and the heading before it are replaced by the following:

Proceeds of Crime (Money Laundering) and Terrorist Financing Act

270. Paragraph 55(3)(d) of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act is replaced by the following:

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