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Bill C-14

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	Income Tax Act
Status of CPHQ	57. For the purposes of paragraph 149(1)(o.1) of the Income Tax Act, the CPHQ is deemed to have been incorporated solely for the administration of a registered pension plan within the meaning of that Act and to have operated at all times solely for that purpose.
Taxation of pension contributions	58. For any taxation year in respect of which the pension plan is a registered pension plan for the purposes of the Income Tax Act, sums paid into the fund by the CPBSL shall not be included in the income of an eligible pilot or in the income of the Société for the purposes of that Act.
Provisions re registered pension plans	59. (1) For the purposes of the provisions of the Income Tax Act and the Income Tax Regulations that relate to registered pension plans,
	(a) the CPBSL is deemed to have been the employer of an eligible pilot and an eligible pilot is deemed to have been an employee of the CPBSL throughout any period, either before or after the coming into force of this Part, during which the eligible pilot was a member of the CPBSL and held a pilot's licence from the Authority, whether suspended or not, or served as an apprentice pilot to obtain a pilot's licence for District No. 2 designated by the Authority;
	(b) an eligible pilot is deemed to have been employed and to have rendered services on a full-time basis throughout any year if the number of pilotage tours credited to the pilot for the year is not less than 90 % of the average number of tours for pilots in the year, determined by the Société on the basis of the total number of paid tours for pilots in the year, and is otherwise deemed to have been employed and to have been rendering services on a part-time basis throughout the year, with the proportion of full-time service being determined as the proportion of the number of tours so credited to the average number of tours for pilots;
	(c) any period authorized by the CPBSL during which an eligible pilot was not available to perform services as a pilot, otherwise than by reason of illness or disability for more than 12 months, is deemed to be a period throughout which the pilot did not render services to the CPBSL by reason of leave of absence;
	(d) the period of employment of an eligible pilot by the CPBSL includes any period before 1994 during which the pilot
	(i) was enrolled at the Institut de Marine de Rimouski or any other educational institution accredited by the Authority, or
	(ii) served as an officer of a ship,
	to the extent that the period was credited under the pension plan before 1994;
	(e) the fees paid to an eligible pilot by the Société, either before or after the coming into force of this Part, are deemed to have been paid by the CPBSL and to be remuneration of the eligible pilot and, for the purposes of section 147.1 of the Income Tax Act, to be part of the pilot's compensation;
	(f) any amount paid to the fund by the CPBSL is deemed to be a contribution made by the CPBSL and not by an eligible pilot;
	(g) the pension plan is deemed to be a grandfathered plan;
	(h) for the purposes of paragraph 8503(3)(e) and subsection 8509(3) of the Income Tax Regulations, all benefits provided under the pension plan in respect of periods before 1992 are deemed to be acceptable to the Minister of National Revenue to the extent that
	(i) the periods were credited under the pension plan before 1994, and
	(ii) the benefits could have been provided under the terms of the pension plan as they read at the end of 1993;
	(i) subsection 8504(6) of the Income Tax Regulations does not apply in respect of benefits credited under the pension plan before 1994;
	(j) the past service pension adjustment (PSPA) of an eligible pilot with respect to the CPBSL for the year in which this Part comes into force shall be determined as if the eligible pilot's provisional PSPA with respect to the CPBSL that is associated with the registration of the pension plan under section 147.1 of the Income Tax Act were nil, to the extent that the provisional PSPA relates to benefits provided under the pension plan in respect of years after 1993;
	(k) for each particular year that is after 1993 and before 1998,
	(i) the pension adjustment of an eligible pilot with respect to the CPBSL shall be determined as if the pension plan had been a registered pension plan in that particular year and as if all benefits provided to the pilot for that particular year had accrued on a current-service basis, and
	(ii) information returns reporting the pension adjustment so determined must have been filed, not later than September 9, 1998, with the Minister of National Revenue in the form and manner authorized by that Minister;
	(l) if the pension plan is registered under section 147.1 of the Income Tax Act within 120 days, or any longer period that is acceptable to the Minister of National Revenue, after June 11, 1998, the assets of the fund are deemed to have been transferred to the fund from a registered pension plan;
	(m) the CPHQ shall assume the obligations of the employer under Part LXXXIV of the Income Tax Regulations with respect to eligible pilots; and
	(n) the requirement of certification under paragraph 147.1(10)(a) of the Income Tax Act does not apply in relation to benefits provided under the pension plan before 1994 in respect of the years 1990, 1991, 1992 and 1993.
Additional benefits	(2) For greater certainty, paragraph (1)(h) does not apply so as to prevent additional benefits from being provided, by way of an amendment to the pension plan after 1993, in respect of the periods referred to in subparagraph (1)(h)(i).
Part X.1 tax	(3) For the purposes of Part X.1 of the Income Tax Act, the cumulative excess amount of an eligible pilot in respect of registered retirement savings plans at any time before July, 1998 shall be determined as if each of the following amounts were nil:
	(a) any pension adjustment of the pilot referred to in paragraph (1)(k); and
	(b) the pilot's provisional PSPA, within the meaning of the Income Tax Regulations, with respect to the CPBSL that is associated with the registration of the pension plan under section 147.1 of the Income Tax Act.
	Regulations
Regulations	60. The Governor in Council, on the recommendation of the Minister of Finance, may make regulations for carrying out the purposes and provisions of this Part.
	318. The Act is amended by replacing the word ``Act'' with the word ``Part'' in the following provisions:
	(a) subsection 14(3);
	(b) subsection 26(1);
	(c) the portion of section 41 before paragraph (a);
	(d) paragraph 48(a); and
	(e) sections 49 to 51.
R.S., c. S-9	Canada Shipping Act
1998, c. 16, s. 3	*319. Subsection 52(3) of the Canada Shipping Act* is replaced by the following:**
Exemption from registration	(3) Ships exempt from registration under this Act before this Part comes into force continue to be exempt until two years or, in the case of a pleasure craft, six years after this Part comes into force.
R.S., c. 6 (3rd Supp.), s. 84	320. The definition ``pollutant'' in section 673 of the Act is replaced by the following:
``pollutant'' « polluant »	``pollutant'' means
	(a) a substance that, if added to any waters, would degrade or alter or form part of a process of degradation or alteration of the quality of the waters to an extent that is detrimental to their use by humans or by an animal or a plant that is useful to humans, and
	(b) any water that contains a substance in such a quantity or concentration, or that has been so treated, processed or changed, by heat or other means, from a natural state that it would, if added to any waters, degrade or alter or form part of a process of degradation or alteration of the quality of the waters to an extent that is detrimental to their use by humans or by an animal or a plant that is useful to humans,
	and includes oil and any substance or class of substances identified by the regulations as a pollutant for the purposes of this Part;
1992, c. 40	Yukon Waters Act
	*321. The portion of the definition ``use'' in section 2 of the Yukon Waters Act* after paragraph (c) is replaced by the following:**
	but does not include a use connected with shipping activities that are governed by the Canada Shipping Act, 2001;
	Coordinating Amendments
Bill C-10	322. (1) If Bill C-10, introduced in the 1st session of the 37th Parliament and entitled the Canada National Marine Conservation Areas Act (the ``other Act''), receives royal assent, then the provisions mentioned in subsections (2) to (4) are amended as provided in those subsections.
	(2) On the later of the coming into force of section 1 of this Act and subsection 16(3) of the other Act, subsection 16(3) of the other Act is replaced by the following:
Marine matters	(3) Regulations under this section that restrict or prohibit marine navigation or activities related to marine safety, to the extent that such regulations can be made on the recommendation of the Minister of Transport under the Canada Shipping Act, 2001 or the Arctic Waters Pollution Prevention Act, may only be made on the recommendation of the Minister and the Minister of Transport.
	(3) On the later of the coming into force of section 1 of this Act and subsection 16(5) of the other Act, subsection 16(5) of the other Act is replaced by the following:
Conflicts	(5) Regulations referred to in subsection (2), (3) or (4) prevail over regulations made under the Fisheries Act, the Coastal Fisheries Protection Act, the Canada Shipping Act, 2001, the Arctic Waters Pollution Prevention Act, the Navigable Waters Protection Act or the Aeronautics Act to the extent of any conflict between them.
	(4) On the later of the coming into force of section 1 of this Act and subsection 29(4) of the other Act, subsection 29(4) of the other Act is replaced by the following:
Exception	(4) No measures may be directed to be taken under subsection (2) to prevent or mitigate any degradation or injury if action may be taken under the Canada Shipping Act, 2001, the Arctic Waters Pollution Prevention Act or the Canadian Environmental Protection Act, 1999, to prevent or mitigate the same degradation or injury.
Bill C-11	323. (1) If Bill C-11, introduced in the 1st session of the 37th Parliament and entitled the Immigration and Refugee Protection Act (referred to in this section as the ``other Act''), receives royal assent, then the provisions mentioned in subsections (2) to (4) are amended as provided in those subsections.
	(2) If the heading before section 216 and sections 216 to 218 of the other Act are not in force when section 1 of this Act comes into force, then the heading before section 216 and sections 216 to 218 of the other Act are replaced by the following:
	Canada Shipping Act, 2001
	*216. Paragraph (a) of the definition ``qualified person'' in section 2 of the Canada Shipping Act, 2001* is replaced by the following:**
	(a) a Canadian citizen or a permanent resident within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act; or
	217. Subsection 88(1) of the Act is replaced by the following:
Eligibility	88. (1) Only a Canadian citizen or a permanent resident within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act may hold a certificate of competency that is issued under this Part.
R.S., c. S-9	Canada Shipping Act
R.S., c. 6 (3rd Supp.), s. 84	*218. Subparagraph 712(3)(b)(i) of the Canada Shipping Act* is replaced by the following:**
	(i) are Canadian citizens or permanent residents within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act, in the case of an individual, or
	(3) If paragraph (a) of the definition ``qualified person'' in section 2 of this Act is not in force when section 1 of the other Act comes into force, then that paragraph is replaced by the following:
	(a) a Canadian citizen or a permanent resident within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act; or
	(4) If subsection 88(1) of this Act is not in force when section 1 of the other Act comes into force, then that subsection is replaced by the following:
Eligibility	88. (1) Only a Canadian citizen or a permanent resident within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act may hold a certificate of competency that is issued under this Part.
Bill S-2	324. (1) If Bill S-2, introduced in the 1st session of the 37th Parliament and entitled the Marine Liability Act (the ``other Act''), receives royal assent, then the provisions mentioned in subsections (2) to (11) are amended as provided in those subsections.
	(2) On the later of the coming into force of section 105 of this Act and subsections 29(1) and (2) of the other Act, subsections 29(1) and (2) of the other Act are replaced by the following:
Passenger claims, no Canadian maritime document	29. (1) The maximum liability for maritime claims that arise on any distinct occasion for loss of life or personal injury to passengers of a ship for which no Canadian maritime document is required under Part 4 of the Canada Shipping Act, 2001 is the greater of
	(a) 2,000,000 units of account, and
	(b) the number of units of account calculated by multiplying 175,000 units of account by the number of passengers on board the ship.
Passenger claims, no contract of carriage	(2) Notwithstanding Article 6 of the Convention, the maximum liability for maritime claims that arise on any distinct occasion for loss of life or personal injury to persons carried on a ship otherwise than under a contract of passenger carriage is the greater of
	(a) 2,000,000 units of account, and
	(b) 175,000 units of account multiplied by
	(i) the number of passengers that the ship is authorized to carry according to its certificate under Part 4 of the Canada Shipping Act, 2001, or
	(ii) if no certificate is required under that Part, the number of persons on board the ship.
	(3) On the later of the coming into force of section 250 of this Act and section 42 of the other Act, section 42 of the other Act is replaced by the following:
Other statutory limitations of liability	42. Nothing in this Part affects the operation of any other Part of this Act, or section 250 of the Canada Shipping Act, 2001, or a provision of any other Act or regulation that limits the liability of owners of ships.
	(4) On the later of the coming into force of section 165 of this Act and subsection 51(1) of the other Act, subparagraph 51(1)(b)(ii) of the other Act is replaced by the following:
	(ii) a response organization within the meaning of section 165 of the Canada Shipping Act, 2001,
	(5) On the later of the coming into force of section 180 of this Act and subsection 51(1) of the other Act, subparagraphs 51(1)(c)(i) and (ii) of the other Act are replaced by the following:
	(i) by the Minister of Fisheries and Oceans in respect of measures taken under paragraph 180(1)(a) of the Canada Shipping Act, 2001, in respect of any monitoring under paragraph 180(1)(b) of that Act or in relation to any direction given under paragraph 180(1)(c) of that Act, or
	(ii) by any other person in respect of measures the person was directed to take or refrain from taking under paragraph 180(1)(c) of the Canada Shipping Act, 2001,
	(6) On the later of the coming into force of section 11 of this Act and subsection 103(2) of the other Act, subsection 103(2) of the other Act is replaced by the following:
Detention of ship	(2) A marine safety inspector who is authorized under paragraph 11(2)(d) of the Canada Shipping Act, 2001 to carry out inspections under section 211 of that Act and who has reasonable grounds for believing that an offence under subsection (1) has been committed in respect of a ship may make a detention order in respect of that ship, and section 222 of that Act applies to the detention order with any modifications that the circumstances require.

Bill C-14

Income Tax Act

Regulations

Coordinating Amendments