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Bill C-49

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TABLE OF PROVISIONS

AN ACT TO IMPLEMENT CERTAIN PROVISIONS OF THE BUDGET TABLED IN PARLIAMENT ON DECEMBER 10, 2001

SHORT TITLE

1. Short title

PART 1

AIR TRANSPORT SECURITY

Canadian Air Transport Security Authority Act

2. Enactment

SHORT TITLE

1. Short title

INTERPRETATION

2. Definitions

3. Interpretation

ROLE OF THE MINISTER

4. Minister responsible

ESTABLISHMENT AND MANDATE OF THE AUTHORITY

5. Establishment

6. Mandate

7. Authorizing aerodrome operators to deliver screening

8. Criteria for screening contractors and officers

LEGAL POWERS OF THE AUTHORITY

9. Legal powers

STRUCTURE OF THE AUTHORITY

Board

10. Establishment

11. Designation

12. Qualifications of directors

13. Renewal of term

14. Part-time office

15. Expenses

Chairperson

16. Powers, duties and functions

Chief Executive Officer

17. Appointment and tenure

18. Role of chief executive officer

19. Incapacity or vacancy

20. Exclusion

21. Full-time office

22. Expenses

ROLE OF THE BOARD

23. Role of the Board

24. By-laws

STAFF

25. Staff

26. Accident compensation

27. Safety of the public

CONTRACTS, AGREEMENTS AND ARRANGEMENTS

28. Contracts with Her Majesty

29. Policing

30. Provision of space

AUDIT

31. Audit

SECURITY-RELATED INFORMATION

32. Protection of information

FIVE-YEAR REVIEW

33. Review of Act in five years

REGULATIONS

34. Regulations by Governor in Council

TRANSITIONAL PROVISIONS

35. Initial powers

36. Transfer of screening equipment

37. Appropriation

38. Agreements to continue delivering screening

39. Financial documents

Consequential Amendment

3. Financial Administration Act

Coming into Force

4. Coming into force

PART 2

AIR SECURITY CHARGES

Air Travellers Security Charge Act

5. Enactment

SHORT TITLE

1. Short title

INTERPRETATION

2. Definitions

3. Meaning of ``administration or enforcement of this Act''

4. Deemed issuance of ticket

5. Separate journeys deemed

APPLICATION

6. Binding on Her Majesty

7. Application to air transportation services

ADMINISTRATION AND OFFICERS

8. Minister's duty

9. Officers and employees

10. Administration of oaths

CHARGE PAYABLE

11. Charge payable

12. Amount of charge if service acquired in Canada

13. Air transportation service deemed to be acquired in Canada

COLLECTION OF CHARGE

14. Duty of designated air carrier to collect charge

15. Trust for amounts collected

GENERAL PROVISIONS CONCERNING CHARGES AND OTHER AMOUNTS PAYABLE

Fiscal Month

16. Determination of fiscal months

Returns and Payments of Charges and Other Amounts

17. Registration

18. Amount collected as charge by person not required to collect

19. Set-off of refunds

20. Large payments

21. Small amounts owing

22. Authority for separate returns

23. Meaning of ``electronic filing''

24. Execution of returns, etc.

25. Extension of time

26. Demand for return

Interest

27. Compound interest on amounts not paid when required

28. Compound interest on amounts owed by Her Majesty

29. Application of interest provisions if Act amended

30. Waiving or reducing interest

Refunds

31. Statutory recovery rights

32. Refund of charge if service not provided

33. Payment in error

34. Restriction on refunds, etc.

35. Restriction re trustees

36. Overpayment of refunds, etc.

Records and Information

37. Keeping records

38. Requirement to provide information

Assessments

39. Assessment

40. Assessment of refund

41. Notice of assessment

42. Limitation period for assessments

Objections to Assessment

43. Objection to assessment

44. Extension of time by Minister

Appeal

45. Extension of time by Tax Court

46. Appeal to Tax Court

47. Extension of time to appeal

48. Limitation on appeals to the Tax Court

49. Institution of appeals

50. Disposition of appeal

51. References to Tax Court

52. Reference of common questions to Tax Court

ENFORCEMENT

Penalties

53. Penalty

54. Effect of extension for returns

55. Waiving or cancelling penalties

56. Failure to answer demand

57. Failure to provide information

58. False statements or omissions

Penalty Imposition

59. Notice of imposed penalty

60. When penalty becomes payable

Offences and Punishment

61. Offence for failure to file return or to comply with demand or order

62. Offences for false or deceptive statement

63. Failure to pay or collect charges

64. General offence

65. Defence of due diligence

66. Compliance orders

67. Officers of corporations, etc.

68. Power to decrease punishment

69. Information or complaint

Inspections

70. By whom

71. Copies of records

Collection

72. Debts to Her Majesty

73. Security

74. Certificates

75. Garnishment

76. Recovery by deduction or set-off

77. Acquisition of debtor's property

78. Money seized from debtor

79. Seizure if failure to pay

80. Person leaving Canada or defaulting

81. Liability of directors

Evidence and Procedure

82. Sending by mail

83. Proof of service by mail

REGULATIONS

84. Regulations

SCHEDULE

Consequential Amendments

6-9. Tax Court of Canada Act

Coordinating Amendment

10. Bill C-47

Coming into Force

11. Coming into force

PART 3

EMPLOYMENT INSURANCE

Employment Insurance Act

12-14. Amendments to the Employment Insurance Act

Transitional Provision

15. Transitional Provision

Employment Insurance (Fishing) Regulations

16. Amendment to the Employment Insurance (Fishing) Regulations

Related Amendments

17-18. Canada Labour Code

Coming into Force

19. Coming into force

PART 4

INCOME TAX ACT

20-44. Amendments to the Income Tax Act

PART 5

CANADA FUND FOR AFRICA

Canada Fund for Africa Act

45. Enactment

1. Short title

2. Definition of ``Minister''

3. Establishment of program

4. Contribution agreements

5. Regulations

Coming into Force

46. Coming into force

PART 6

CANADA STRATEGIC INFRASTRUCTURE FUND

47. Enactment

1. Short title

2. Definitions

3. Establishment of program

4. Contribution agreements

5. Regulations