Bill C-26

Customs and Excise Offshore Application Act

86. (1) Subsection 4(1) of the Customs and Excise Offshore Application Act is replaced by the following:

4. (1) The President of the Canada Border Services Agency may require from any person, within any reasonable time that the President stipulates, the production of any book, record, writing or other document or any information that the President considers necessary for ascertaining whether any of sections 5 to 10 apply in any particular case.

(2) Subsection 4(2) of the English version of the Act is replaced by the following:

(2) Every person who fails to comply with a requirement of the President under subsection (1) is guilty of an offence punishable on summary conviction.

Customs Tariff

87. The portion of subsection 68(3) of the Act before paragraph (a) is replaced by the following:

(3) The President of the Canada Border Services Agency may relieve goods from payment of a surtax imposed by an order under subsection (1) if the President is of the opinion that

88. Paragraph 108(c) of the Act is replaced by the following:

(c) in respect of goods of tariff item No. 9993.00.00, when the goods are destroyed in the manner that the Solicitor General of Canada directs or the destruction is certified by a customs officer or another person designated by the President of the Canada Border Services Agency;

89. Every reference to the “ministre du Revenu national” in the following provisions of the French version of the Act is replaced by a reference to the “solliciteur général du Canada”:

(a) paragraph 102(b);

(b) paragraph 111(a);

(c) paragraph 113(3)(c); and

(d) section 119.

Employment Insurance Act

90. Subsection 102(13) of the Employment Insurance Act is replaced by the following:

(13) Every document appearing to be an order, direction, demand, notice, certificate, requirement, decision, assessment, discharge of mortgage, release of hypothec or other document executed under, or in the course of the administration or enforcement of, this Part over the name in writing of the Minister, the Deputy Minister of National Revenue, the Commissioner of Customs and Revenue, the Commissioner of Revenue or an officer authorized to exercise the powers or perform the duties of the Minister under this Part, is deemed to be a document signed, made and issued by the Minister, the Deputy Minister, the Commissioner of Customs and Revenue, the Commissioner of Revenue or the officer unless it has been called into question by the Minister or by a person acting for the Minister or for Her Majesty.

Excise Act

91. The definitions “collector” and “Commissioner” in section 2 of the Excise Act are replaced by the following:

“collector” means every officer of excise who is appointed to collect the duties imposed by this Act in any defined district or excise division;

“Commissioner” means the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act;

Excise Act, 2001

92. The definitions “Agency”, “Commissioner” and “officer” in section 2 of the Excise Act, 2001 are replaced by the following:

“Agency” means the Canada Revenue Agency continued by subsection 4(1) of the Canada Revenue Agency Act.

“Commissioner” means the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act.

“officer” means, except in sections 167, 226 and 296,

(a) a person who is appointed or employed in the administration or enforcement of this Act,

(b) a member of the Royal Canadian Mounted Police or a member of a police force designated under subsection 10(1); and

93. Section 9 of the Act is amended by adding the following after subsection (2):

94. (1) Subsection 68(1) of the Act is replaced by the following:

68. (1) Any person who imports a product that is reported under the Customs Act as being denatured alcohol or specially denatured alcohol shall make the product available for sampling and the product is required to be sampled by the Solicitor General of Canada before it is released under that Act.

(2) Subsections 68(3) and (4) of the Act are replaced by the following:

(3) The Solicitor General of Canada may at any time waive the requirement to sample an imported product under subsection (1).

(4) The Solicitor General of Canada may fix fees to be paid by the importer of the product but those fees must not exceed an amount determined by that Minister to be the costs to Her Majesty in respect of the sampling and testing.

95. (1) Subsection 188(6) of the Act is replaced by the following:

(6) An overpayment of duty payable for a fiscal month of a person and interest on the overpayment shall not be applied under paragraph (4)(b) or refunded under paragraph (4)(c) unless the person has, before the day on which notice of the assessment is sent to the person, filed all returns or other records that the person was required to file with

(a) the Minister under this Act, the Excise Act, the Excise Tax Act and the Income Tax Act; or

(2) Subparagraph 188(7)(b)(ii) of the Act is replaced by the following:

(ii) the person has, before the day on which notice of the assessment is sent to him or her, filed all returns or other records that the person was required to file

(A) with the Minister under this Act, the Excise Act, the Excise Tax Act and the Income Tax Act, or

96. Subsection 189(4) of the Act is replaced by the following:

(4) A refund shall not be paid until the person has filed with the Minister or the Solicitor General of Canada, all returns or other records that are required to be filed under this Act, the Customs Act, the Excise Act, the Excise Tax Act and the Income Tax Act.

97. The definition “confidential information” in subsection 211(1) of the Act is amended by striking out the word “or” at the end of paragraph (a) and by replacing paragraph (b) with the following:

(a.1) obtained by or on behalf of the Solicitor General of Canada for the purposes of section 68; or

(b) prepared from information referred to in paragraph (a) or (a.1).

98. Subsection 301(8) of the Act is replaced by the following:

(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 of Customs and Revenue, 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 of Customs and Revenue, 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.

Excise Tax Act

99. The definitions “Agency” and “Commissioner” in subsection 2(1) of the Excise Tax Act are replaced by the following:

“Agency” means the Canada Revenue Agency continued by subsection 4(1) of the Canada Revenue Agency Act;

“Commissioner” means the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act;

100. Subsection 59(2) of the Act is replaced by the following:

(2) The Minister may authorize a designated officer or agent, or officer or agent of a designated class of officers or agents, to exercise powers or perform duties of the Minister, including judicial or quasi-judicial powers or duties, under this Act.

101. Subsections 70(2) to (4) of the Act are replaced by the following:

(2) The Minister may, under regulations of the Governor in Council, pay a specific sum in lieu of a drawback under subsection (1) in any case where a specific sum in lieu of a drawback of duties is granted under section 117 of the Customs Tariff.

(2.1) On application, the Solicitor General of Canada may, under section 113 of the Customs Tariff, grant a drawback of the tax imposed under Part III and paid on or in respect of goods imported into Canada.

(3) An application for a drawback under subsection (1) shall be made in the prescribed form and contain the prescribed information and shall be filed with the Minister within such time and in such manner as the Governor in Council may, by regulation, prescribe.

(4) No drawback shall be granted under subsection (1) unless the person applying for the drawback provides such evidence in support of the application as the Minister may require.

102. (1) Subsections 105(6) of the Act is replaced by the following:

(6) An affidavit of an officer of the Agency or the Canada Border Services Agency, sworn before a commissioner or other person authorized to take affidavits, setting out

(a) that the officer has charge of the appropriate records,

(b) that the officer has knowledge of the practice of the Agency or the Canada Border Services Agency, as the case may be,

(c) that an examination of the records shows that a notice of determination or a notice of assessment was sent to a person on a named day pursuant to this Act, and

(d) that after careful examination of the records the officer was unable to find that a notice of objection to the determination or assessment was received within the time limited for it,

is evidence of the statements contained in the affidavit.

(2) Subsection 105(9) of the Act is replaced by the following:

(9) Where 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 or the Canada Border Services Agency, as the case may be, it is not necessary to prove his or her signature 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.

103. Subsection 106.1(1) of the Act is replaced by the following:

106.1 (1) Every document purporting to be an order, direction, notice, certificate, requirement, decision, determination, assessment, discharge of mortgage or acquittance of a hypothecary claim or other document and purporting to have been executed under, or in the course of the administration or enforcement of, this Act or the regulations over the name in writing of the Minister, the Deputy Minister of National Revenue, the Commissioner of Customs and Revenue, the Commissioner or an officer authorized by the Minister to exercise his or her powers or perform his or her duties or functions under this Act is deemed to be a document signed, made and issued by the Minister, Deputy Minister, Commissioner of Customs and Revenue, the Commissioner or the officer, unless called into question by the Minister or by some person acting for the Minister or Her Majesty.

104. The definitions “Agency” and “Commissioner” in subsection 123(1) of the Act are replaced by the following:

“Agency” means the Canada Revenue Agency continued by subsection 4(1) of the Canada Revenue Agency Act;

“Commissioner” means the Commissioner of Revenue appointed under section 25 of the Canada Revenue Agency Act;

105. (1) Paragraph 215.1(2)(b) of the Act is replaced by the following:

(b) the Solicitor General of Canada has, under any of sections 73, 74 and 76 of the Customs Act, granted an abatement or refund of all or part of the duties paid on the goods,

(2) Paragraph 215.1(3)(b) of the Act is replaced by the following:

(b) if the goods had been subject to duties under the Customs Act, the Solicitor General of Canada would, because of any of the circumstances described in paragraph 73(a) or (b) or 74(1)(a), (b) or (c) or subsection 76(1) of that Act, have granted, under section 73, 74 or 76 of that Act, an abatement or refund of all or part of the duties paid on the goods,

106. Subsection 216(5) of the Act is replaced by the following:

(5) The provisions of this Part and of the Tax Court of Canada Act that apply to an appeal taken under section 302 apply, with such modifications as the circumstances require, to an appeal taken under subsection 67(1) of the Customs Act from a decision of the President of the Canada Border Services Agency made under section 60 or 61 of that Act in a determination of the tax status of goods as if the decision of the President were a confirmation of an assessment or a reassessment made by the Minister under subsection 301(3) or (4) as a consequence of a notice of objection filed under subsection 301(1.1) by the person to whom the President is required to give notice under section 60 or 61 of the Customs Act, as the case may be, of the decision.

107. Subsections 335(6) to (8) of the Act are replaced by the following:

(6) An affidavit of an officer of the Agency or the Canada Border Services 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 or the Canada Border Services Agency, as the case may be, 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 Part and that, after 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, as the case may be, was received within the time allowed, is evidence of the statements contained in the affidavit.

(7) Where 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 or the Canada Border Services Agency, as the case may be, 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.

(8) Every document purporting to have been executed under or in the course of the administration or enforcement of this Part over the name in writing of the Minister, the Deputy Minister of National Revenue, the Commissioner of Customs and Revenue, the Commissioner or an officer authorized to exercise the powers or perform the duties of the Minister under this Part, shall be deemed to be a document signed, made and issued by the Minister, the Deputy Minister, the Commissioner of Customs and Revenue, the Commissioner or the officer, unless it has been called in question by the Minister or a person acting for the Minister or for Her Majesty in right of Canada.

108. Section 1 of Part X of Schedule VI to the Act is replaced by the following:

1. A supply made by Canada Post Corporation of a service under an agreement made with the Solicitor General of Canada under subsection 147.1(3) of the Customs Act.

109. Section 4 of Part I of Schedule X to the Act is replaced by the following:

4. Arms, military stores and munitions of war brought into a participating province by the Government of Canada in replacement of or in anticipation or actual exchange for similar goods loaned to or exchanged or to be exchanged with the governments of a foreign country designated by the Governor in Council under heading No. 98.10 of Schedule I to the Customs Tariff, under such regulations as the Solicitor General of Canada may make for purposes of heading No. 98.11 of that Act.

110. Section 6 of Part I of Schedule X to the Act is replaced by the following:

6. Property, (other than advertising matter, tobacco or an alcoholic beverage) that is a casual donation sent by a person in a non-participating province to a person in a participating province, or brought into a particular participating province by a person who is not resident in the participating provinces as a gift to a person in that participating province, where the fair market value of the property does not exceed $60, under such regulations as the Solicitor General of Canada may make for purposes of heading No. 98.16 of Schedule I to the Customs Tariff.

Family Orders and Agreements Enforcement Assistance Act

111. Section 15 of the Family Orders and Agreements Enforcement Assistance Act is replaced by the following:

15. The information banks that may be searched under this Part are the information banks designated by the regulations from among the information banks controlled by the Department of Human Resources Development, the Canada Revenue Agency and the Canada Employment Insurance Commission.

Feeds Act

112. Subsection 6(2) of the Feeds Act is replaced by the following:

(2) Inspectors shall be given certificates in a form established by the President of the Canadian Food Inspection Agency or the President of the Canada Border Services Agency, as the case may be, attesting to their designation and, on entering any place under subsection 7(1), an inspector shall, if so required, produce the certificate to the person in charge of that place.

Fertilizers Act

113. Subsection 6(2) of the Fertilizers Act is replaced by the following:

(2) Inspectors shall be given certificates in a form established by the President of the Canadian Food Inspection Agency or the President of the Canada Border Services Agency, as the case may be, attesting to their designation and, on entering any place under subsection 7(1), an inspector shall, if so required, produce the certificate to the person in charge of that place.

Financial Administration Act

114. Schedule I.1 to the Financial Administration Act is amended by striking out, in column I, the reference to

Canada Border Services Agency

and the corresponding reference in column II to the Appropriate Minister for that Agency.

115. Schedule II to the Act is amended by adding the following in alphabetical order:

Fish Inspection Act

116. Subsection 17(2) of the Fish Inspection Act is replaced by the following:

(2) Inspectors shall be given certificates in a form established by the President of the Canadian Food Inspection Agency or the President of the Canada Border Services Agency, as the case may be, attesting to their designation and, on entering any place under subsection 4(1), an inspector shall, if so required, produce the certificate to the person in charge of that place.

Health of Animals Act

117. Subsection 32(2) of the Health of Animals Act is replaced by the following:

(2) Inspectors, officers and veterinary inspectors shall be given certificates in a form established by the President of the Canadian Food Inspection Agency or the President of the Canada Border Services Agency, as the case may be, attesting to their designation and, on entering any place under this Act, an inspector, officer or veterinary inspector shall show the certificate to the person in charge of the place if the person requests proof of the designation.

Immigration and Refugee Protection Act

118. Section 4 of the Immigration and Refugee Protection Act is replaced by the following:

119. (1) Paragraphs 150.1(1)(a) and (b) of the Act are replaced by the following:

(a) the collection, retention, use, disclosure and disposal of information for the purposes of this Act or for the purposes of program legislation as defined in section 2 of the Canada Border Services Agency Act; and

(b) the disclosure of information for the purposes of national security, the defence of Canada or the conduct of international affairs, including the implementation of an agreement or arrangement entered into under section 5 of the Department of Citizenship and Immigration Act or section 13 of the Canada Border Services Agency Act.

(2) Subsection 150.1(2) of the Act is replaced by the following:

(2) Regulations made under subsection (1) may include conditions under which the collection, retention, use, disposal and disclosure may be made.

Income Tax Act

120. Subsection 244(13) of the Income Tax Act is replaced by the following:

(13) 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 Deputy Minister of National Revenue, the Commissioner of Customs and Revenue, the Commissioner of Revenue or an officer authorized to exercise a power or perform a duty of the Minister under this Act is deemed to have been signed, made and issued by the Minister, the Deputy Minister, the Commissioner of Customs and Revenue, the Commissioner of Revenue or the officer unless it has been called in question by the Minister or by a person acting for the Minister or Her Majesty.

Meat Inspection Act

121. The definition “inspector” in subsection 2(1) of the Meat Inspection Act is replaced by the following:

“inspector” means a person designated as an inspector pursuant to subsection 12(1) or (1.1);

122. Subsection 12(2) of the Act is replaced by the following:

(2) Inspectors shall be given certificates in a form established by the President of the Canadian Food Inspection Agency or the President of the Canada Border Services Agency, as the case may be, attesting to their designation and, on entering any place or vehicle referred to in subsection 13(1), an inspector shall, if so required, produce the certificate to the person in charge of that place or vehicle.

Plant Protection Act

123. Subsection 21(2) of the Plant Protection Act is replaced by the following:

(2) Inspectors shall be given certificates in a form established by the President of the Canadian Food Inspection Agency or the President of the Canada Border Services Agency, as the case may be, attesting to their designation and, on entering any place under this Act, an inspector shall show the certificate to the person in charge of the place if the person requests proof of the inspector’s designation.

Proceeds of Crime (Money Laundering) and Terrorist Financing Act

124. (1) The definition “Commissioner” in section 2 of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act is repealed.

(2) The definition “Minister” in section 2 of the Act is replaced by the following:

“Minister” means, in relation to sections 25 to 39, the Solicitor General of Canada and, in relation to any other provision of this Act, the member of the Queen’s Privy Council for Canada who is designated by the Governor in Council as the Minister for the purposes of that provision.

(3) Section 2 of the Act is amended by adding the following definition in alphabetical order:

125. Paragraph 38(1)(a) of the Act is replaced by the following:

(a) information set out in reports made under subsection 12(1) in respect of currency or monetary instruments imported into Canada from that state will be provided to a department, institution or agency of that state that has powers and duties similar to those of the Canada Border Services Agency in respect of the reporting of currency or monetary instruments; and

126. (1) Paragraph 55(3)(b) of the Act is replaced by the following:

(b) the Canada Revenue Agency, if the Centre also determines that the information is relevant to an offence of evading or attempting to evade paying taxes or duties imposed under an Act of Parliament administered by the Minister of National Revenue;

(b.1) the Canada Border Services Agency, if the Centre also determines that the information is relevant to an offence of evading or attempting to evade paying taxes or duties imposed under an Act of Parliament administered by the Agency; and

(2) Paragraph 55(3)(d) of the Act is replaced by the following:

(d) the Canada Border Services Agency, if the Centre also determines that the information would promote the objective set out in paragraph 3(1)(i) of the Immigration and Refugee Protection Act and is relevant to determining whether a person is a person described in sections 34 to 42 of that Act or to an offence under any of sections 117 to 119, 126 or 127 of that Act.

(3) Section 55 of the Act is amended by adding the following after subsection (3):

127. Every reference to “Commissioner” or “Commissioner’s” in the following provisions of the Act is replaced by a reference to “President” or “President’s”, respectively:

(a) section 20;

(b) subsection 26(1);

(c) section 31;

(d) subsections 32(3) and (4);

(e) subsection 35(1); and

(f) subsection 39(2).

Public Service Superannuation Act

128. Part I of Schedule I to the Public Service Superannuation Act is amended by adding the following in alphabetical order:

Royal Canadian Mint Act

129. The definition “Minister” in section 2 of the Royal Canadian Mint Act is repealed.

130. The Act is amended by adding the following after section 2:

Seeds Act

131. Subsection 5(2) of the Seeds Act is replaced by the following:

(2) Inspectors shall be given certificates in a form established by the President of the Canadian Food Inspection Agency or the President of the Canada Border Services Agency, as the case may be, attesting to their designation and, on entering any place under subsection 6(1), an inspector shall show the certificate to the person in charge of the place if the person requests proof of the inspector’s designation.

Special Import Measures Act

132. (1) The definition “Commissioner” in subsection 2(1) of the Special Import Measures Act is repealed.

(2) The definition “Minister” in subsection 2(1) of the Act is replaced by the following:

“Minister” means the Solicitor General of Canada;

(3) Subsection 2(1) of the Act is amended by adding the following in alphabetical order:

133. Section 94 of the Act is replaced by the following:

94. A ruling given by the Tribunal on the question of who is the importer in Canada of any goods imported or to be imported into Canada is binding on the President, and on every person employed by the Canada Border Services Agency in the administration or enforcement of this Act, with respect to the particular goods in relation to which the ruling is given, unless the Tribunal is fraudulently misled or, in the case only of goods to be imported into Canada, material facts that are not available to the President at the time the Tribunal gives its ruling come to the President’s attention after it is given.

134. Every reference to “Commissioner” or “Commissioner’s” in the following provisions of the Act is replaced by a reference to “President” or “President’s”, respectively:

(a) subparagraph (b)(iii) of the definition “properly documented” in subsection 2(1);

(b) the definition “undertaking” or “undertakings” in subsection 2(1);

(c) subsections 2(7.3), (7.4) and (9);

(d) paragraph 4(2)(a);

(e) paragraph 5(b);

(f) paragraphs 6(b) and (c);

(g) subsection 7(1);

(h) subsections 8(1) to (2), (5) and (6);

(i) the portion of subsection 9.2(1) before paragraph (a);

(j) the portion of subsection 9.21(1) before paragraph (a);

(k) the portion of section 9.3 before paragraph (a);

(l) section 10;

(m) subsections 12(2) and (3);

(n) subsections 13.2(1), (3) and (4);

(o) paragraph 15(d);

(p) paragraphs 16(1)(a) to (c);

(q) paragraph 16(2)(b);

(r) sections 17 to 20;

(s) subsections 25(1) and (2);

(t) subsection 29(1);

(u) subsection 30.2(2);

(v) subsections 30.3(1) and (2);

(w) subsection 30.4(2);

(x) subsections 31(1) and (6) to (8);

(y) subsections 31.1(1) to (4);

(z) sections 32 to 39;

(z.1) sections 41 to 41.2;

(z.2) the portion of subsection 43(2) before paragraph (a);

(z.3) the portion of section 46 after paragraph (b);

(z.4) subsection 47(3);

(z.5) sections 49 and 50;

(z.6) sections 51 to 52;

(z.7) section 53;

(z.8) section 53.1;

(z.9) subsection 55(1);

(z.10) the heading before section 56;

(z.11) section 57;

(z.12) subsections 58(1.1) and (2);

(z.13) subsections 59(1) to (3.1) and (4);

(z.14) the portion of subsection 60(2) before paragraph (a);

(z.15) subsection 61(1);

(z.16) paragraph 62(1)(b);

(z.17) subsections 76.01(1) and (6);

(z.18) subsections 76.02(1) and (5);

(z.19) subsections 76.03(3) and (6) to (11);

(z.20) section 76.1;

(z.21) the definition “appropriate authority” in subsection 77.01(1);

(z.22) paragraphs (a), (b) and (d) to (f.1) of the definition “definitive decision” in subsection 77.01(1);

(z.23) the definition “appropriate authority” in subsection 77.1(1);

(z.24) paragraphs (a), (b) and (d) to (f.1) of the definition “definitive decision” in subsection 77.1(1);

(z.25) the portion of subsection 78(1) after paragraph (b);

(z.26) subsections 78(3) to (5);

(z.27) subsection 81(1);

(z.28) sections 83 and 83.1;

(z.29) paragraph 84(2)(b);

(z.30) the portion of subsection 84(3) before paragraph (a);

(z.31) subsection 84(3.1);

(z.32) sections 85 to 89;

(z.33) paragraphs 91(1)(c) to (g);

(z.34) paragraph 91(3)(b);

(z.35) sections 95 and 96;

(z.36) subsections 96.1(1) to (3) and (6);

(z.37) subsection 96.11(1);

(z.38) section 96.2;

(z.39) paragraphs 96.4(1)(a) and (b); and

(z.40) paragraphs 97(1)(k.3) and (k.4).

135. Every reference to “Commissioner” in the following provisions of the English version of the Act is replaced by a reference to “President”:

(a) the definition “prescribed” in subsection 2(1);

(b) subsection 77.011(4);

(c) subparagraph 77.012(1)(a)(ii);

(d) subsection 77.013(3);

(e) subsection 77.11(3)

(f) subparagraph 77.12(1)(a)(ii);

(g) subsection 77.13(2);

(h) the heading before section 78;

(i) paragraph 78(1)(a);

(j) subsection 78(2);

(k) subsections 79(1) and (2); and

(l) paragraph 84(1)(b).

136. Every reference to “commissaire” in the following provisions of the French version of the Act is replaced by a reference to “président”:

(a) subsection 13.2(2);

(b) subsection 56(1.01);

(c) subsection 56(1.1);

(d) subsection 77.021(2); and

(e) subsection 77.21(2).

137. The provisions of the Special Import Measures Act, as enacted or amended by sections 132 to 136 and paragraph 145(2)(i) of this Act, apply to goods of a NAFTA country, as defined in subsection 2(1) of that Act.

Terminology Changes

138. Every reference to the “Canada Customs and Revenue Agency” in the following provisions is replaced by a reference to the “Canada Revenue Agency”:

(a) Schedule I to the Access to Information Act;

(b) the schedule to the Auditor General Act;

(c) in the Canada Pension Plan,

(i) subsection 25(12),

(ii) the portion of subsection 26.1(1) before paragraph (a),

(iii) subsection 27.2(2),

(iv) subsection 41(6),

(v) subsection 103(3),

(vi) paragraph 104.03(2)(a), and

(vii) subsection 104.03(3);

(d) paragraph 72(c) of the Canada Petroleum Resources Act;

(e) subsection 462.48(14) of the Criminal Code;

(f) subsection 33(2) of the Cultural Property Export and Import Act;

(g) in the Employment Insurance Act,

(i) paragraph 69(3)(f),

(ii) subsection 88(12),

(iii) the portion of subsection 90(1) before paragraph (a),

(iv) subsection 93(2),

(v) subsection 102(1),

(vi) subsections 102(5) to (11),

(vii) subsection 102(18),

(viii) section 122, and

(ix) paragraph 131(1)(a);

(h) paragraph (a) of the definition “holiday” in section 2 of the Excise Act;

(i) paragraph (c) of the definition “information bank director” in section 2 of the Family Orders and Agreements Enforcement Assistance Act;

(j) section 11 of the Farm Income Protection Act;

(k) in the Financial Administration Act,

(i) subsection 41(2), and

(ii) Schedule II;

(l) paragraph 3(2)(g) of the Importation of Intoxicating Liquors Act;

(m) in the Income Tax Act,

(i) subsection 165(2),

(ii) subsection 166.1(3),

(iii) subsection 231.4(1),

(iv) subsection 231.5(1),

(v) paragraph 237.1(5)(c),

(vi) subsection 244(1),

(vii) subsections 244(5) to (11), and

(viii) subsection 244(19);

(n) Schedule III to the Payments in Lieu of Taxes Act;

(o) paragraph 33.03(2)(a) of the Old Age Security Act;

(p) the schedule to the Privacy Act under the heading “Other Government Institutions”;

(q) in the Public Service Staff Relations Act,

(i) paragraph (m) of the definition “employee” in subsection 2(1),

(ii) paragraph (c) of the definition “managerial or confidential position” in subsection 2(1), and

(iii) Part II of Schedule I; and

(r) Part I of Schedule I to the Public Service Superannuation Act.

139. Every reference to the “Canada Customs and Revenue Agency” in the following provisions is replaced by a reference to the “Canada Border Services Agency”:

(a) paragraph 4.81(4)(b) of the Aeronautics Act;

(b) section 44 of the Copyright Act;

(c) section 42.1 of the Firearms Act; and

(d) paragraph 38(1)(b) of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act.

140. Every reference to the “Commissioner of Customs and Revenue” in the following provisions is replaced by a reference to the “Commissioner of Revenue”:

(a) in the Canada Customs and Revenue Agency Act,

(i) the definition “Commissioner” in section 2, and

(ii) section 25;

(b) the portion of subsection 462.48(3) of the Criminal Code before paragraph (c);

(c) subsection 97(1) of the Employment Insurance Act;

(d) section 63 of the Energy Administration Act;

(e) in the Income Tax Act,

(i) subsection 166.2(3),

(ii) subsections 170(1) and (2),

(iii) subsection 220(1), and

(iv) subsections 232(5) to (7); and

(f) in the Petroleum and Gas Revenue Act,

(i) subsection 19(2),

(ii) subsections 22(2) and (3), and

(iii) subsection 29(1).

141. Every reference to the “Commissioner of Customs and Revenue” in the following provisions of the Customs Tariff is replaced by a reference to the “President of the Canada Border Services Agency”:

(a) subsections 134(1) and (2); and

(b) the List of Tariff Provisions set out in the schedule.

142. Every reference to the “Minister of National Revenue” in the following provisions is replaced by a reference to the “Solicitor General of Canada”:

(a) in the Aeronautics Act,

(i) paragraph 4.81(3)(b), and

(ii) paragraph 4.81(4)(b);

(b) subsection 40(1.1) of the Canada Post Act;

(c) in the Coasting Trade Act,

(i) subsection 2(3),

(ii) subsection 4(1),

(iii) section 5, and

(iv) subsections 6(1) and (3);

(d) the definition “Minister” in section 44.1 of the Copyright Act;

(e) in the Customs Tariff,

(i) section 9,

(ii) subsection 16(2.1),

(iii) subsection 18(2),

(iv) subsection 19(2),

(v) section 88,

(vi) paragraph 89(3)(d),

(vii) subsection 89(4),

(viii) subsections 90(1) and (2),

(ix) section 91,

(x) section 93,

(xi) subsection 95(4),

(xii) the portion of section 99 before paragraph (a),

(xiii) section 100,

(xiv) paragraph 101(3)(b),

(xv) paragraph 102(a),

(xvi) subsection 105(2),

(xvii) subsections 106(1) and (3) to (5),

(xviii) the portion of section 108 before paragraph (a),

(xix) subparagraph 108(f)(ii),

(xx) paragraph 109(c),

(xxi) section 112,

(xxii) paragraph 113(3)(a),

(xxiii) the portion of subsection 113(4) before paragraph (a),

(xxiv) subsection 115(1),

(xxv) section 117,

(xxvi) paragraph 118(1)(b),

(xxvii) paragraph 118(4)(a),

(xxviii) section 125,

(xxix) subsection 126(1),

(xxx) sections 129 and 130,

(xxxi) section 133,

(xxxii) subsections 134(1) and (2), and

(xxxiii) the List of Tariff Provisions set out in the schedule;

(f) section 52 of the Firearms Act;

(g) subsection 16(1) of the Department of Industry Act;

(h) in the Canada Shipping Act,

(i) section 472, and

(ii) paragraph 596(2)(b);

(i) section 25 of the Statistics Act;

(j) the definition “Minister” in section 52 of the Trade Marks Act; and

(k) section 24 of the Visiting Forces Act.

143. The reference to the “Minister of National Revenue” in paragraph (a) of the definition “prescribed” in subsection 2(1) of the English version of the Customs Tariff is replaced by a reference to the “Solicitor General of Canada”.

COORDINATING AMENDMENTS

144. (1) If the definition “employee” in subsection 2(1) of the Public Service Labour Relations Act, as enacted by section 2 of the Public Service Modernization Act, comes into force before section 1 of this Act comes into force, then, on the day on which section 1 of this Act comes into force, subparagraph 138(q)(i) of this Act is repealed.

(2) If the definition “managerial or confidential position” in subsection 2(1) of the Public Service Labour Relations Act, as enacted by section 2 of the Public Service Modernization Act, comes into force before section 1 of this Act comes into force, then, on the day on which section 1 of this Act comes into force, subparagraph 138(q)(ii) of this Act is repealed.

(3) If section 11 of the Public Service Modernization Act comes into force before section 1 of this Act comes into force, then, on the day on which section 1 of this Act comes into force, subparagraph 138(q)(iii) of this Act is repealed.

(4) On the later of the coming into force of section 11 of the Public Service Modernization Act and the coming into force of section 1 of this Act,

(a) the reference in Schedule V to the Financial Administration Act to the “Canada Customs and Revenue Agency” is replaced by a reference to the “Canada Revenue Agency”; and

(b) Schedule V to the Financial Administration Act is amended by adding the following in alphabetical order:

(5) If section 1 of this Act comes into force before subsection 49(1) of the Public Service Modernization Act, then, on the day on which section 1 of this Act comes into force, that subsection is replaced by the following:

49. (1) For the purposes of the new Act, including any application under section 58 of the new Act, an employee who, on or after the day on which the definition “managerial or confidential position” in subsection 2(1) of that Act comes into force, is employed as a legal officer in the Department of Justice or the Canada Revenue Agency is deemed not to be included in any unit determined, in accordance with the former Act, to constitute a unit of employees appropriate for collective bargaining.

(6) If section 1 of this Act comes into force before section 95 of the Public Service Modernization Act, then, on the day on which section 1 of this Act comes into force, that section and the heading before it are replaced by the following:

Canada Revenue Agency Act

95. Paragraph 16(2)(c) of the English version of the Canada Revenue Agency Act is replaced by the following:

(c) is employed on a full-time basis in the federal public administration or the public service of a province or territory.

(7) On the later of the coming into force of section 224 of the Public Service Modernization Act and the coming into force of section 1 of this Act, subsection 10(3) of the English version of this Act is replaced by the following:

(3) The President and the Executive Vice-president are deemed to be employed in the public service for the purposes of the Public Service Superannuation Act and to be employed in the federal public administration for the purposes of the Government Employees Compensation Act and any regulations made under section 9 of the Aeronautics Act.

(8) On the later of the coming into force of section 224 of the Public Service Modernization Act and the coming into force of section 1 of this Act, a reference to the “public service of Canada” in the following provisions of the English version of this Act is replaced by a reference to “federal public administration”:

(a) the definition “former agency” in section 16; and

(b) subsections 18(1) and (2).

(9) If section 1 of this Act comes into force before section 224 of the Public Service Modernization Act, then, on the day on which section 1 of this Act comes into force, paragraph 224(k) of that Act is replaced by the following:

(k) sections 21 and 66 of the Canada Revenue Agency Act;

(10) If section 1 of this Act comes into force before section 229 of the Public Service Modernization Act, then, on the day on which section 1 of this Act comes into force, that section and the heading before it are replaced by the following:

Canada Revenue Agency Act

229. Subsection 55(1) of the Canada Revenue Agency Act is replaced by the following:

55. (1) For the purpose of deployments or appointments made, or advertised internal appointment processes, under the Public Service Employment Act, employees of the Agency must be treated as if they were employees within the meaning of the Public Service Employment Act and had the rights of recourse provided by that Act.

145. (1) Subsections (2) and (3) apply if Bill C-6, introduced in the 1st Session of the 38th Parliament and entitled the Department of Public Safety and Emergency Preparedness Act (in this section, the “other Act”), receives royal assent.

(2) On the later of the coming into force of section 1 of this Act and section 1 of the other Act, every reference to the “Solicitor General of Canada” in the following provisions is replaced by a reference to the “Minister of Public Safety and Emergency Preparedness”:

(a) the definition “Minister” in section 2 of this Act;

(b) paragraph (b) of the definition “Minister” in section 2 of the Agriculture and Agri-Food Administrative Monetary Penalties Act, as enacted by section 30 of this Act;

(c) section 5 of the Cultural Property Import and Export Act, as enacted by section 59 of this Act;

(d) in the Customs Act,

(i) the definition “Minister” in subsection 2(1), as enacted by subsection 60(2) of this Act,

(ii) subsection 97.211(1), as enacted by section 76 of this Act,

(iii) subsection 97.22(3), as enacted by section 77 of this Act,

(iv) subsection 97.34(2), as enacted by subsection 78(1) of this Act,

(v) subsections 97.34(4) and (5), as enacted by subsection 78(2) of this Act,

(vi) paragraph 107(3)(b), as enacted by subsection 80(2) of this Act, and

(vii) subsection 97.22(2) and sections 97.23 and 97.27, as amended by section 84 of this Act;

(e) in the Customs Tariff,

(i) paragraph 108(c), as enacted by section 88 of this Act, and

(ii) the provisions referred to in section 89 of this Act, as amended by that section;

(f) in the Excise Act, 2001,

(i) subsection 9(3), as enacted by section 93 of this Act,

(ii) subsection 68(1), as enacted by subsection 94(1) of this Act,

(iii) subsections 68(3) and (4), as enacted by subsection 94(2) of this Act,

(iv) paragraph 188(6)(b), as enacted by subsection 95(1),

(v) subparagraph 188(7)(b)(ii), as enacted by subsection 95(2) of this Act,

(vi) subsection 189(4), as enacted by section 96 of this Act,

(vii) paragraph (a.1) of the definition “confidential information” in subsection 211(1), as enacted by section 97 of this Act, and

(viii) subsection 301(8.1), as enacted by section 98 of this Act;

(g) in the Excise Tax Act,

(i) subsection 70(2.1) as enacted by section 101 of this Act,

(ii) subsection 105(5.1), as enacted by subsection 102(1) of this Act,

(iii) subsection 106.1(1.1), as enacted by section 103 of this Act,

(iv) paragraph 215.1(2)(b), as enacted by subsection 105(1) of this Act,

(v) paragraph 215.1(3)(b), as enacted by subsection 105(2) of this Act,

(vi) subsections 335(5.1) and (8.1), as enacted by section 107 of this Act,

(vii) section 1 of Part X of Schedule VI, as enacted by section 108 of this Act,

(viii) section 4 of Part I of Schedule X, as enacted by section 109 of this Act, and

(ix) section 6 of Part I of Schedule X, as enacted by section 110 of this Act;

(h) the definition “Minister” in section 2 of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act, as enacted by subsection 124(2) of this Act;

(i) the definition “Minister” in subsection 2(1) of the Special Import Measures Act, as enacted by subsection 132(2) of this Act; and

(j) the provisions referred to in section 142 of this Act, as amended by that section.

(3) On the later of the coming into force of section 1 of this Act and section 1 of the other Act, the reference to the “Solicitor General of Canada” in paragraph (a) of the definition “prescribed” in subsection 2(1) of the English version of the Customs Tariff, as amended by section 143 of this Act, is replaced by a reference to the “Minister of Public Safety and Emergency Preparedness”.

(4) On the later of the coming into force of section 1 of this Act and section 1 of the other Act, every reference to the “solliciteur général du Canada” in the French version of the provisions referred to in section 89 is replaced by a reference to “ministre de la Sécurité publique et de la Protection civile”.

(5) If it comes into force after section 114 of this Act, paragraph 34(1)(m) of the other Act is repealed on its coming into force.

146. If Bill C-22, introduced in the 1st Session of the 38th Parliament and entitled the Department of Social Development Act (in this section, the “other Act”), receives royal assent, then, on the later of the coming into force of section 1 of this Act and section 2 of the other Act, section 15 of the Family Orders and Agreements Enforcement Assistance Act is replaced by the following:

15. The information banks that may be searched under this Part are the information banks designated by the regulations from among the information banks controlled by the Department of Social Development, the Canada Revenue Agency and the Canada Employment Insurance Commission.