Bill C-49

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Diligence	(3) A director of a corporation is not liable for a failure under subsection (1) if the director exercised the degree of care, diligence and skill to prevent the failure that a reasonably prudent person would have exercised in comparable circumstances.
Assessment	(4) The Minister may assess any person for any amount payable by the person under this section and, if the Minister sends a notice of assessment, sections 39 to 52 apply with any modifications that the circumstances require.
Time limit	(5) An assessment of any amount payable by a person who is a director of a corporation shall not be made more than two years after the person ceased to be a director of the corporation.
Amount recoverable	(6) If execution referred to in paragraph (2)(a) has issued, the amount recoverable from a director is the amount remaining unsatisfied after execution.
Preference	(7) If a director of a corporation pays an amount in respect of the corporation's liability that is proved in liquidation, dissolution or bankruptcy proceedings, the director is entitled to any preference to which Her Majesty would have been entitled had the amount not been so paid, and if a certificate that relates to the amount has been registered, the director is entitled to an assignment of the certificate to the extent of the director's payment, which assignment the Minister is empowered to make.
Contribution	(8) A director who satisfies a claim under this section is entitled to contribution from the other directors who were liable for the claim.
	Evidence and Procedure
Sending by mail	82. (1) For the purposes of this Act and subject to subsection (2), anything sent by registered, certified or first class mail is deemed to have been received by the person to whom it was sent on the day it was mailed.
Paying by mail	(2) A person who is required under this Act to pay an amount is deemed not to have paid it until it is received by the Receiver General.
Proof of service by mail	83. (1) If, under this Act, provision is made for sending by mail a request for information, a notice or a demand, an affidavit of an officer of the Agency, sworn before a commissioner or other person authorized to take affidavits, is evidence of the sending and of the request, notice or demand if the affidavit sets out that
	(a) the officer has knowledge of the facts in the particular case;
	(b) such a request, notice or demand was sent by registered or certified mail on a specified day to a specified person and address; and
	(c) the officer identifies as exhibits attached to the affidavit the post office certificate of registration of the letter or a true copy of the relevant portion of the certificate and a true copy of the request, notice or demand.
Proof of personal service	(2) If, under this Act, provision is made for personal service of a request for information, a notice or a demand, an affidavit of an officer of the Agency, sworn before a commissioner or other person authorized to take affidavits, is evidence of the personal service and of the request, notice or demand if the affidavit sets out that
	(a) the officer has knowledge of the facts in the particular case;
	(b) such a request, notice or demand was served personally on a named day on the person to whom it was directed; and
	(c) the officer identifies as an exhibit attached to the affidavit a true copy of the request, notice or demand.
Proof of failure to comply	(3) If, under this Act, a person is required to make a return, an application, a statement, an answer or a certificate, an affidavit of an officer of the Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and that, after a careful examination and search of the records, the officer has been unable to find in a given case that the return, application, statement, answer or certificate has been made by that person, is evidence that in that case the person did not make the return, application, statement, answer or certificate.
Proof of time of compliance	(4) If, under this Act, a person is required to make a return, an application, a statement, an answer or a certificate, an affidavit of an officer of the Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and that, after a careful examination of the records, the officer has found that the return, application, statement, answer or certificate was filed or made on a particular day, is evidence that it was filed or made on that day.
Proof of documents	(5) An affidavit of an officer of the Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and that a document attached to the affidavit is a document or true copy of a document made by or on behalf of the Minister or a person exercising the powers of the Minister or by or on behalf of a person, is evidence of the nature and contents of the document.
Proof of no appeal	(6) An affidavit of an officer of the Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and has knowledge of the practice of the Agency and that an examination of the records shows that a notice of assessment was mailed or otherwise sent to a person on a particular day under this Act and that, after a careful examination and search of the records, the officer has been unable to find that a notice of objection or of appeal from the assessment was received within the time allowed for an objection or appeal to be filed under this Act, is evidence of the statements contained in the affidavit.
Presumption	(7) If evidence is offered under this section by an affidavit from which it appears that the person making the affidavit is an officer of the Agency, it is not necessary to prove the signature of the person or that the person is such an officer, nor is it necessary to prove the signature or official character of the person before whom the affidavit was sworn.
Proof of documents	(8) Every document purporting to have been executed under or in the course of the administration or enforcement of this Act over the name in writing of the Minister, the Commissioner or an officer authorized to exercise the powers or perform the duties of the Minister under this Act is deemed to be a document signed, made and issued by the Minister, the Commissioner or the officer, unless it has been called into question by the Minister or a person acting for the Minister or for Her Majesty.
Mailing date	(9) If a notice or demand that the Minister is required or authorized under this Act to send or mail to a person is mailed to the person, the day of mailing is deemed to be the date of the notice or demand.
Date when assessment made	(10) If a notice of assessment has been sent by the Minister as required under this Act, the assessment is deemed to have been made on the day of mailing of the notice of assessment.
Proof of return	(11) In a prosecution for an offence under this Act, the production of a return, an application, a certificate, a statement or an answer required under this Act, purporting to have been filed or delivered by or on behalf of the person charged with the offence or to have been made or signed by or on behalf of that person, is evidence that the return, application, certificate, statement or answer was filed or delivered by or on behalf of that person or was made or signed by or on behalf of that person.
Proof of return - printouts	(12) For the purposes of this Act, a document presented by the Minister purporting to be a printout of the information in respect of a person received under section 23 by the Minister shall be received as evidence and, in the absence of evidence to the contrary, is proof of the return filed by the person under that section.
Proof of return - production of returns, etc.	(13) In a proceeding under this Act, the production of a return, an application, a certificate, a statement or an answer required under this Act, purporting to have been filed, delivered, made or signed by or on behalf of a person, is evidence that the return, application, certificate, statement or answer was filed, delivered, made or signed by or on behalf of that person.
Evidence	(14) In a prosecution for an offence under this Act, an affidavit of an officer of the Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and that an examination of the records shows that an amount required under this Act to be paid to the Receiver General has not been received by the Receiver General, is evidence of the statements contained in the affidavit.
Probative force of copy	(15) Any copy of an original record made under section 71 that is purported to be certified by the Minister or an officer to be a copy of the original record is evidence of the nature and content of the original record, and has the same probative force as the original record would have if it were proven in the ordinary way.
	REGULATIONS
Regulations	84. (1) The Governor in Council may make regulations prescribing any matter or thing that by this Act is to be or may be prescribed and generally to carry out the purposes and provisions of this Act.
Effect	(2) A regulation made under this Act has effect from the day it is published in the Canada Gazette or at any later time that may be specified in the regulation, unless it provides otherwise and
	(a) has a relieving effect only;
	(b) corrects an ambiguous or deficient enactment that was not in accordance with the objects of this Act;
	(c) is consequential on an amendment to this Act that is applicable before the day on which the regulation is published in the Canada Gazette; or
	(d) gives effect to a budgetary or other public announcement, in which case the regulation shall not, unless paragraph (a), (b) or (c) applies, have effect before the day on which the announcement was made.
	SCHEDULE (Section 2)
	LISTED AIRPORTS
	Ontario
	Hamilton Kingston Kitchener/Waterloo Regional London North Bay Ottawa (Macdonald-Cartier International) Sarnia (Chris Hadfield) Sault Ste. Marie Sudbury Thunder Bay Timmins Toronto/Buttonville Municipal Toronto (City Centre) Toronto (Lester B. Pearson International) Windsor
	Quebec
	Alma Bagotville Baie-Comeau Chibougamau/Chapais Gaspé Îles-de-la-Madeleine Kuujjuaq Kuujjuarapik La Grande Rivière La Grande-3 La Grande-4 Lourdes-de-Blanc-Sablon Mont Joli Montreal International (Dorval) Montreal International (Mirabel) Quebec (Jean Lesage International) Roberval Rouyn-Noranda Sept-Îles Val d'Or
	Nova Scotia
	Halifax International Sydney Yarmouth
	New Brunswick
	Bathurst Charlo Fredericton Miramichi Moncton Saint John St. Leonard
	Manitoba
	Brandon Thompson Winnipeg International
	British Colombia
	Abbotsford Campbell River Castlegar Comox Cranbrook Dawson Creek Fort St. John Kamloops Kelowna Nanaimo Penticton Prince George Prince Rupert Quesnel Sandspit Smithers Terrace Vancouver International Victoria International Williams Lake
	Prince Edward Island
	Charlottetown
	Saskatchewan
	Prince Albert Regina Saskatoon (John G. Diefenbaker International)
	Alberta
	Calgary International Edmonton International Fort McMurray Grande Prairie Lethbridge Lloydminster Medicine Hat
	Newfoundland and Labrador
	Churchill Falls Deer Lake Gander International Goose Bay St. Anthony St. John's International Stephenville Wabush
	Yukon
	Whitehorse International
	Northwest Territories
	Yellowknife
	Nunavut
	Iqaluit
	Consequential Amendments
R.S., c. T-2	Tax Court of Canada Act
2001, c. 25, s. 101(1)	*6. (1) Subsection 12(1) of the Tax Court of Canada Act* is replaced by the following:**
Jurisdiction	12. (1) The Court has exclusive original jurisdiction to hear and determine references and appeals to the Court on matters arising under the Air Travellers Security Charge Act , the Canada Pension Plan, the Cultural Property Export and Import Act, Part V.1 of the Customs Act, the Employment Insurance Act, Part IX of the Excise Tax Act, the Income Tax Act, the Old Age Security Act and the Petroleum and Gas Revenue Tax Act, where references or appeals to the Court are provided for in those Acts.
2001, c. 25, s. 101(2)	(2) Subsections 12(3) and (4) of the Act are replaced by the following:
Further jurisdiction	(3) The Court has exclusive original jurisdiction to hear and determine questions referred to it under section 173 or 174 of the Income Tax Act, section 51 or 52 of the Air Travellers Security Charge Act , section 97.58 of the Customs Act or section 310 or 311 of the Excise Tax Act.
Extensions of time	(4) The Court has exclusive original jurisdiction to hear and determine applications for extensions of time under section 45 or 47 of the Air Travellers Security Charge Act , section 97.52 or 97.53 of the Customs Act, section 166.2 or 167 of the Income Tax Act, subsection 103(1) of the Employment Insurance Act, section 304 or 305 of the Excise Tax Act, subsection 28(1) of the Canada Pension Plan or section 33.2 of the Cultural Property Export and Import Act.
2001, c. 25, s. 103	7. Subsection 18.29(3) of the Act is replaced by the following:
Extensions of time	(3) The provisions referred to in subsection (1) also apply, with any modifications that the circumstances require, in respect of applications for extensions of time under section 45 or 47 of the Air Travellers Security Charge Act , section 97.51 or 97.52 of the Customs Act, section 166.2 or 167 of the Income Tax Act, section 304 or 305 of the Excise Tax Act, subsection 103(1) of the Employment Insurance Act, subsection 28(1) of the Canada Pension Plan or section 33.2 of the Cultural Property Export and Import Act.
2001, c. 25, s. 110	8. Subsection 18.31(2) of the Act is replaced by the following:
Determination of a question	(2) If it is agreed under section 51 of the Air Travellers Security Charge Act , section 97.58 of the Customs Act or section 310 of the Excise Tax Act that a question should be determined by the Court, sections 17.1, 17.2 and 17.4 to 17.8 apply, with any modifications that the circumstances require, in respect of the determination of the question.
1990, c. 45, s. 63	9. Subsection 18.32(2) of the Act is replaced by the following:
Provisions applicable to determination of a question	(2) If an application has been made under section 52 of the Air Travellers Security Charge Act or section 311 of the Excise Tax Act for the determination of a question, the application or determination of the question shall, subject to section 18.33, be determined in accordance with sections 17.1, 17.2 and 17.4 to 17.8, with any modifications that the circumstances require.