Bill C-10

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2008, c. 28

Budget Implementation Act, 2008

82. The descriptions of A and B in subsection 19(5) of the Budget Implementation Act, 2008 are replaced by the following:

A is the expenditure limit of the corporation for the taxation year determined in accordance with the formula in subsection 127(10.2) of the Income Tax Act as that subsection read in its application to a taxation year that ended immediately before February 26, 2008;

B is the expenditure limit of the corporation for the taxation year determined in accordance with the formula in subsection 127(10.2) of the Income Tax Act, as that subsection would apply to a taxation year that ended on February 26, 2008;

C.R.C., c. 945

Income Tax Regulations

83. (1) Paragraph 202(2)(h) of the Income Tax Regulations is replaced by the following:

(h) a payment to which paragraph 212(1)(p) of the Act applies,

(2) Subsection (1) applies to the 2009 and subsequent taxation years.

84. (1) Subsection 204(3) of the Regulations is amended by striking out “or” at the end of paragraph (d.1), by adding “or” at the end of paragraph (e) and by adding the following after paragraph (e):

(f) governed by a TFSA or by an arrangement that is deemed by paragraph 146.2(9)(a) of the Act to be a TFSA.

(2) Subsection (1) applies to the 2009 and subsequent taxation years.

85. (1) Subsection 209(1) of the Regulations is replaced by the following:

209. (1) A person who is required by section 200, 201, 202, 204, 208, 212, 214, 215, 217 or 218, subsection 223(2) or section 228, 229, 230, 232, 233 or 234 to make an information return shall forward to each taxpayer to whom the return relates two copies of the portion of the return that relates to that taxpayer.

(2) Subsection (1) applies to the 2009 and subsequent taxation years.

86. (1) Section 214 of the Regulations is amended by adding the following after subsection (5):

(6) Where an amount may be deducted under subsection 146(8.92) of the Act in computing the income of a deceased annuitant under a registered retirement savings plan, the issuer of the plan shall make an information return in prescribed form in respect of the amount.

(2) Subsection (1) applies after 2008.

87. (1) Section 215 of the Regulations is amended by adding the following after subsection (5):

(6) Where an amount may be deducted under subsection 146.3(6.3) of the Act in computing the income of a deceased annuitant under a registered retirement income fund, the carrier of the fund shall make an information return in prescribed form in respect of the amount.

(2) Subsection (1) applies after 2008.

88. (1) Subsection 221(2) of the Regulations is replaced by the following:

(2) Where in any taxation year a reporting person (other than a registered investment) claims that a share of its capital stock issued by it, or an interest as a beneficiary under it, is a qualified investment under section 146, 146.1, 146.3, 204, 205 or 207.01 of the Act, the reporting person shall, in respect of the year and within 90 days after the end of the year, make an information return in prescribed form.

(2) Subsection (1) applies to the 2009 and subsequent taxation years.

89. (1) Section 223 of the Regulations and the heading before it are replaced by the following:

TFSAs

223. (1) An issuer of a TFSA shall make an information return for each calendar year in prescribed form in respect of the TFSA.

(2) An issuer of a TFSA who makes a payment of an amount that is required because of paragraph 146.2(9)(b) of the Act to be included in computing the income of a taxpayer for a taxation year shall make an information return in prescribed form.

(3) An issuer of a TFSA that governs a trust shall notify the holder of the TFSA in prescribed form and manner before March of a calendar year if, at any time during the preceding calendar year,

(a) the trust acquires or disposes of property that is a non-qualified investment for the trust; or

(b) property held by the trust becomes or ceases to be a non-qualified investment for the trust.

(2) Subsection (1) applies to the 2009 and subsequent taxation years.

90. (1) Paragraph 304(1)(a) of the Regulations is replaced by the following:

(a) an annuity contract that is, or is issued pursuant to, an arrangement described in any of paragraphs 148(1)(a) to (b.2) and (d) of the Act;

(2) Subsection (1) applies to annuity contracts issued after 2008.

91. (1) Subsection 400(1) of the Regulations is replaced by the following:

400. (1) In applying the definition “taxable income earned in the year in a province” in subsection 124(4) of the Act for a corporation’s taxation year

(a) the prescribed rules referred to in that definition are the rules in this Part; and

(b) the amount determined under those prescribed rules means the total of all amounts each of which is the taxable income of the corporation earned in the taxation year in a particular province as determined under this Part.

(1.1) In this Part, a corporation’s taxable income for a taxation year is equal to the total of

(a) the corporation’s taxable income for the taxation year (determined without reference to this subsection) or the corporation’s taxable income earned in Canada for the taxation year, as the case may be, and

(b) the positive or negative amount determined by the formula

A – B

where

A is the total of all amounts that are, because of the application of section 33.1 of the Act, not required to be added in computing the corporation’s income for the taxation year, and

B is the total of all amounts that are, because of the application of section 33.1 of the Act, not allowed to be deducted in computing the corporation’s income for the taxation year.

(2) Subsection 400(2) of the Regulations is amended by adding the following after paragraph (e):

(e.1) if, but for this paragraph, a corporation would not have a permanent establishment, the corporation is deemed to have a permanent establishment at the place designated in its incorporating documents or bylaws as its head office or registered office;

(3) Subsections (1) and (2) apply to the 2009 and subsequent taxation years.

92. (1) Section 401 of the Regulations is replaced by the following:

401. This Part applies to determine the amount of taxable income of a corporation earned in a taxation year in a particular province.

(2) Subsection (1) applies to the 2009 and subsequent taxation years.

93. (1) The heading before section 402.1 and sections 402.1 and 402.2 of the Regulations are replaced by the following:

Central Paymaster

402.1 (1) In this Part, if an individual (referred to in this section as the “employee”) is employed by a person (referred to in this section as the “employer”) and performs a service in a particular province for the benefit of or on behalf of a corporation that is not the employer, an amount that may reasonably be regarded as equal to the amount of salary or wages earned by the employee for the service (referred to in this section as the “particular salary”) is deemed to be salary paid by the corporation to an employee of the corporation in the corporation’s taxation year in which the particular salary is paid if

(a) at the time the service is performed,

(i) the corporation and the employer do not deal at arm’s length, and

(ii) the corporation has a permanent establishment in the particular province;

(b) the service

(i) is performed by the employee in the normal course of the employee’s employment by the employer,

(ii) is performed for the benefit of or on behalf of the corporation in the ordinary course of a business carried on by the corporation, and

(iii) is of a type that could reasonably be expected to be performed by employees of the corporation in the ordinary course of the business referred to in subparagraph (ii); and

(c) the amount is not otherwise included in the aggregate, determined for the purposes of this Part, of the salaries and wages paid by the corporation.

(2) In this Part, an amount deemed under subsection (1) to be salary paid by a corporation to an employee of the corporation for a service performed in a particular province is deemed to have been paid,

(a) if the service was performed at one or more permanent establishments of the corporation in the particular province, to an employee of the permanent establishment or establishments; or

(b) if paragraph (a) does not apply, to an employee of any other permanent establishment (as is reasonably determined in the circumstances) of the corporation in the particular province.

(3) In determining under this Part the amount of salaries and wages paid in a year by an employer, there shall be deducted the total of all amounts each of which is a particular salary paid by the employer in the year.

(4) Despite subparagraph (1)(a)(i), this section applies to a corporation and an employer that deal at arm’s length if the Minister determines that the corporation and the employer have entered into an arrangement the purpose of which is to reduce, through the provision of services as described in subsection (1), the total amount of income tax payable by the corporation under a law of the particular province referred to in subsection (1).

(5) For the purposes of this section, a partnership is deemed to be a corporation and the corporation’s taxation year is deemed to be the partnership’s fiscal period.

(2) Subsection (1) applies to the 2009 and subsequent taxation years.

94. (1) Section 403 of the Regulations is amended by adding the following after subsection (3):

(4) For the purposes of subsection (1), if in a taxation year an insurance corporation has no permanent establishment in a particular country other than Canada, but provides insurance on property in the particular country or has a contract for insurance, other than on property, with a person resident in the particular country, each net premium for the taxation year in respect of the insurance is deemed to be a net premium in respect of insurance on property situated in, or from contracts with persons resident in, as the case may be, the province in Canada or country other than Canada in which is situated the permanent establishment of the corporation to which the net premium is reasonably attributable in the circumstances.

(2) Subsection (1) applies to the 2009 and subsequent taxation years.

95. (1) Subsection 413(1) of the Regulations is replaced by the following:

413. (1) In this Part, if a corporation is not resident in Canada, “salaries and wages paid in the year” by the corporation does not include salaries and wages paid to employees of a permanent establishment outside Canada.

(2) Subsection (1) applies to the 2009 and subsequent taxation years.

96. (1) The Regulations are amended by adding the following after section 413:

International Banking Centre Exception

413.1 Despite any other provision in this Part, a corporation’s taxable income earned in a taxation year in a particular province is equal to the total of

(a) the corporation’s taxable income earned in the taxation year in the particular province (determined without reference to this section), and

(b) the positive or negative amount determined by the formula

A – B

where

A is the total of all amounts that are, because of the application of section 33.1 of the Act to a business carried on in a branch or office situated in the particular province, not allowed to be deducted in computing the corporation’s income for the taxation year, and

B is the total of all amounts that are, because of the application of section 33.1 of the Act to a business carried on in a branch or office situated in the particular province, not required to be added in computing the corporation’s income for the taxation year.

(2) Subsection (1) applies to the 2009 and subsequent taxation years.

97. (1) The heading before section 414 and sections 414 and 415 of the Regulations are replaced by the following:

Provincial SIFT Tax Rate

414. (1) The following definitions apply in this section.

“general corporate income tax rate”, in a province for a taxation year, means

(a) for Quebec, 0%;

(b) for the Newfoundland offshore area, the highest percentage rate of tax imposed under the laws of Newfoundland and Labrador on the taxable income of a public corporation earned in the taxation year in Newfoundland and Labrador;

(c) for the Nova Scotia offshore area, the highest percentage rate of tax imposed under the laws of Nova Scotia on the taxable income of a public corporation earned in the taxation year in Nova Scotia; and

(d) for each other province, the highest percentage rate of tax imposed under the laws of the province on the taxable income of a public corporation earned in the taxation year in the province. (taux général d’imposition du revenu des sociétés)

“province” includes the Newfoundland offshore area and the Nova Scotia offshore area. (province)

“taxable SIFT distributions”, for a taxation year, means

(a) in the case of a SIFT trust, its non-deductible distributions amount for the taxation year; and

(b) in the case of a SIFT partnership, its taxable non-portfolio earnings for the taxation year. (montant des distributions imposables)

(2) In determining the amount of a SIFT trust’s or SIFT partnership’s taxable SIFT distributions for a taxation year earned in a province

(a) except as provided in paragraph (b), this Part applies in respect of the SIFT trust or SIFT partnership as though

(i) each reference to “corporation” (other than in the expression “subsidiary controlled corporation”) were read as a reference to “SIFT trust” or “SIFT partnership”, as the case may be,

(ii) each reference to “taxable income” were read as a reference to “taxable SIFT distributions”,

(iii) each reference to “its incorporating documents or bylaws” were read as a reference to “the agreement governing the SIFT trust” or “the agreement governing the SIFT partnership”, as the case may be, and

(iv) “subsidiary controlled corporation” in respect of a SIFT trust or a SIFT partnership meant a corporation more than 50% of the issued share capital of which (having full voting rights under all circumstances) belongs to the SIFT trust or SIFT partnership, as the case may be; and

(b) subsection 400(1), section 401, subsections 402(1) and (2) and sections 403 to 413 do not apply.

(3) Subject to subsection (4), in applying the definition “provincial SIFT tax rate” in subsection 248(1) of the Act in respect of a SIFT trust or SIFT partnership for a taxation year, the prescribed amount determined in respect of the SIFT trust or SIFT partnership for the taxation year is

(a) if the SIFT trust or SIFT partnership has no permanent establishment in a province in the taxation year, 0.10;

(b) if the SIFT trust or SIFT partnership has a permanent establishment in a province in the taxation year and has no permanent establishment outside that province in the taxation year, the decimal fraction equivalent of the general corporate income tax rate in the province for the taxation year; and

(c) if the SIFT trust or SIFT partnership has a permanent establishment in the taxation year in a province, and has a permanent establishment outside that province in the taxation year, the amount, expressed as a decimal fraction, determined by the formula

A + B

where

A is the total of all amounts, if any, each of which is in respect of a province in which the SIFT trust or SIFT partnership has a permanent establishment in the taxation year and is determined by the formula

C/D × E

where

C is its taxable SIFT distributions for the taxation year earned in the province,

D is its total taxable SIFT distributions for the taxation year, and

E is the decimal fraction equivalent of the general corporate income tax rate in the province for the taxation year, and

B is the amount determined by the formula

(1 – F/D) × 0.1

where

F is the total of all amounts each of which is an amount determined under the description of C in the description of A in respect of a province in which the SIFT trust or SIFT partnership has a permanent establishment in the taxation year.

(4) If a SIFT trust or a SIFT partnership has a permanent establishment in Quebec in a taxation year, paragraph (a) of the definition “general corporate income tax rate” in subsection (1) does not apply in determining the prescribed amount under subsection (3) in respect of the SIFT trust or the SIFT partnership for the taxation year for the purposes of applying the definition “provincial SIFT tax rate” in determining:

(a) in the case of the SIFT partnership, the amount of a dividend deemed by paragraph 96(1.11)(b) of the Act to have been received by it in the taxation year; and

(b) in the case of the SIFT trust, the amount of its taxable SIFT trust distributions for the taxation year.

(2) Subsection (1) applies to the 2007 and subsequent taxation years, except that paragraph 414(4)(b), as enacted by subsection (1), shall not apply for the taxation years of a SIFT trust that end before February 3, 2009.

98. (1) The heading “Policy Reserves for Pre-1996 Policies” before section 1401 of the Regulations is replaced by the following:

Amounts Determined

(2) Subsection (1) applies to taxation years that begin after September 2006.

99. (1) The portion of subsection 1401(1) of the Regulations before subparagraph (c)(i) is replaced by the following:

1401. (1) For the purposes of section 307 of the Regulations and subsection 211.1(3) of the Act, the amounts determined under this subsection are,

(a) in respect of deposit administration fund policies, the aggregate of the insurer’s liabilities under those policies calculated in the manner required for the purposes of the insurer’s annual report to the relevant authority for the year or, where the insurer was throughout the year subject to the supervision of the relevant authority but was not required to file an annual report with the relevant authority for the year, in its financial statements for the year;

(b) in respect of a group term life insurance policy that provides coverage for a period not exceeding 12 months, the unearned portion of the premium paid by the policyholder for the policy at the end of the year determined by apportioning the premium paid by the policyholder equally over the period to which that premium pertains;

(2) The portion of paragraph 1401(1)(c.1) of the Regulations before subparagraph (i) is replaced by the following:

(c.1) in respect of a group life insurance policy, the amount (other than an amount in respect of which a deduction may be claimed by the insurer pursuant to subsection 140(1) of the Act because of subparagraph 138(3)(a)(v) of the Act in computing its income for the year) in respect of a dividend, refund of premiums or refund of premium deposits provided for under the terms of the policy that will be used by the insurer to reduce or eliminate a future adverse claims experience under the policy or that will be paid or unconditionally credited to the policyholder by the insurer or applied in discharge, in whole or in part, of a liability of the policyholder to pay premiums to the insurer, which is the least of

(3) The portion of paragraph 1401(1)(d) of the Regulations before subparagraph (i) is replaced by the following:

(d) in respect of a policy, other than a policy referred to in paragraph (a), in respect of a benefit, risk or guarantee that is

(4) The portion of paragraph 1401(1)(d) of the Regulations after subparagraph (ix) and before subparagraph (x) is replaced by the following:

equal to the lesser of

(5) Subsection 1401(1) of the Regulations is amended by adding “and” at the end of paragraph (c.1) and by repealing paragraphs (d.1) to (e).

(6) Subsection 1401(1.1) of the Regulations is repealed.

(7) Subsections 1401(3) and (4) of the Regulations are repealed.

(8) Subsections (1) to (7) apply to taxation years that begin after September 2006.

100. (1) The headings before section 1404 and sections 1404 and 1405 of the Regulations are replaced by the following:

Division 4

Life Insurance Policy Reserves

1404. (1) For the purpose of subparagraph 138(3)(a)(i) of the Act, there may be deducted, in computing a life insurer’s income from carrying on its life insurance business in Canada for a taxation year in respect of its life insurance policies in Canada, the amount the insurer claims, not exceeding

(a) the amount determined under subsection (3) in respect of the insurer for the year, where that amount is greater than nil; and

(b) nil, in any other case.

(2) For the purpose of paragraph 138(4)(b) of the Act, the amount prescribed in respect of an insurer for a taxation year, in respect of its life insurance policies in Canada, is

(a) the absolute value of the amount determined under subsection (3) in respect of the insurer for the year, where that amount is less than nil; and

(b) nil, in any other case.

(3) For the purposes of paragraphs (1)(a) and (2)(a), the amount determined under this subsection in respect of an insurer for a taxation year, in respect of its life insurance policies in Canada, is the amount, which may be positive or negative, determined by the formula

A + B + C + D – M

where

A is the amount (except to the extent the amount is determined in respect of a claim, premium, dividend or refund in respect of which an amount is included in determining the value of B, C or D), in respect of the insurer’s life insurance policies in Canada, equal to the lesser of

(a) the total of the reported reserves of the insurer at the end of the year in respect of those policies, and

(b) the total of the policy liabilities of the insurer at the end of the year in respect of those policies;

B is the amount, in respect of the insurer’s life insurance policies in Canada under which there may be claims incurred before the end of the year that have not been reported to the insurer before the end of the year, equal to 95% of the lesser of

(a) the total of the reported reserves of the insurer at the end of the year in respect of the possibility that there are such claims, and

(b) the total of the policy liabilities of the insurer at the end of the year in respect of the possibility that there are such claims;

C is the total of all amounts each of which is the unearned portion at the end of the year of the premium paid by the policyholder for the policy, determined by apportioning the premium paid by the policyholder equally over the period to which that premium relates, where the policy is a group term life insurance policy that

(a) provides coverage for a period that does not exceed 12 months, and

(b) is a life insurance policy in Canada;

D is the total of all amounts (other than an amount deductible under subparagraph 138(3)(a)(v) of the Act) each of which is the amount, which is the least of P, Q and R, in respect of a dividend, refund of premiums or refund of premium deposits provided for under the terms of a group life insurance policy that is a life insurance policy in Canada that will be

(a) used by the insurer to reduce or eliminate a future adverse claims experience under the policy,

(b) paid or unconditionally credited to the policyholder by the insurer, or

(c) applied in discharge, in whole or in part, of a liability of the policyholder to pay premiums to the insurer under the policy,

where

P is a reasonable amount as a reserve determined as at the end of the year in respect of the dividend, refund of premiums or refund of premium deposits provided for under the terms of the policy,

Q is 25% of the amount of the premium under the terms of the policy for the 12-month period ending

(a) on the day the policy is terminated, if the policy is terminated in the year, and

(b) at the end of the year, in any other case, and

R is the amount of the reported reserve of the insurer at the end of the year in respect of the dividend, refund of premiums or refund of premium deposits provided for under the terms of the policy; and

M is the total of all amounts determined in respect of a life insurance policy in Canada each of which is

(a) an amount payable in respect of a policy loan under the policy, or

(b) interest that has accrued to the insurer to the end of the year in respect of a policy loan under the policy.

1405. For the purpose of subparagraph 138(3)(a)(ii) of the Act, there may be deducted, in computing a life insurer’s income for a taxation year, the amount it claims as a reserve in respect of an unpaid claim received by the insurer before the end of the year under a life insurance policy in Canada, not exceeding the lesser of

(a) the reported reserve of the insurer at the end of the year in respect of the claim, and

(b) the policy liability of the insurer at the end of the year in respect of the claim.

(2) Subsection (1) applies to taxation years that begin after September 2006.

101. (1) The definition “life insurance policy in Canada” in subsection 1408(1) of the Regulations is replaced by the following:

“life insurance policy in Canada” has the same meaning as defined in subsection 138(12) of the Act. (police d’assurance-vie au Canada)

(2) Subsection 1408(1) of the Regulations is amended by adding the following in alphabetical order:

“life insurance policy” has the same meaning as defined in subsection 138(12) of the Act. (police d’assurance-vie)

(3) Subsections (1) and (2) apply to taxation years that begin after November 7, 2007.

102. (1) Section 2400 of the Regulations is amended by adding the following after subsection (7):

Transition Year

(8) A computation that is required to be made under this Part in respect of an insurer’s taxation year that included September 30, 2006 and that is relevant to a computation (in this subsection referred to as the “transition year computation”) that is required to be made under this Part in respect of the insurer’s first taxation year that begins after that date shall, for the purposes only of the transition year computation, be made using the same definitions, rules and methodologies that are used in the transition year computation.

(2) Subsection (1) applies to taxation years that begin after September 2006.

103. (1) Subsection 2600(1) of the Regulations is replaced by the following:

2600. (1) In applying the definition “income earned in the year in a province” in subsection 120(4) of the Act for an individual’s taxation year

(a) the prescribed rules referred to in that definition are the rules in this Part; and

(b) the amount determined under those prescribed rules means the total of all amounts each of which is the individual’s income earned in the taxation year in a particular province as determined under this Part.

(2) Subsection (1) applies to the 2009 and subsequent taxation years.

104. (1) The Regulations are amended by adding the following after section 3504:

Conditions

3505. (1) The following conditions are prescribed in respect of a donee for the purposes of paragraph 110.1(8)(e) of the Act:

(a) the donee has applied to the Minister for International Cooperation (or, if there is no such Minister, the Minister responsible for the Canadian International Development Agency) for a determination that the conditions described in this section have been met;

(b) medicines received by the donee for use in charitable activities outside Canada are

(i) delivered outside Canada by the donee for use in its charitable activities, or

(ii) transferred to another registered charity that would meet the conditions contained in this section if that registered charity were a donee described in subsection 110.1(8) of the Act;

(c) in the course of delivering medicines outside Canada for use in its charitable activities, the donee acts in a manner consistent with the principles and objectives of the inter-agency Guidelines for Drug Donations issued by the World Health Organization, as amended from time to time, (referred to in this section as “the WHO Guidelines”);

(d) the donee has sufficient expertise in delivering medicines for use in charitable activities carried on outside Canada;

(e) the donee carries on a program that includes delivering medicines for use in charitable activities carried on outside Canada and that is

(i) an international development assistance program, or

(ii) an international humanitarian assistance program, responding to situations of international humanitarian crisis (resulting from either natural disaster or complex emergency); and

(f) the donee has sufficient expertise to design, implement and monitor each program described in subparagraph (e)(i) or (ii) that it carries on, unless the donee has declared that it will not deliver medicines in that program.

(2) Without limiting the application of the WHO Guidelines, for the purposes of paragraph (1)(c), a donee does not act in a manner consistent with the principles and objectives of those guidelines if the donee’s directors, trustees, officers or like officials have not

(a) approved a policy and procedural framework, under which the donee is required to act in a manner consistent with the WHO Guidelines; and

(b) declared that the donee acts in compliance with that policy and procedural framework.

(3) A donee is considered not to have sufficient expertise for the purpose of a program to which paragraph (1)(d) or (e) applies if

(a) the program does not address the specific and differentiated needs, interests and vulnerabilities of affected women and men, girls and boys;

(b) the program does not incorporate, in the design of projects under the program, consideration for environmental effects of those projects; or

(4) The Minister referred to in subsection (1) may

(a) rely on any information or evidence in making a determination under subsection (1); and

(b) require the donee to provide any other information or evidence that that Minister considers relevant and sufficient for the purpose of this section.

(2) Subsection (1) applies in respect of applications made at any time by donees for determinations in respect of gifts made after June 2008.

105. (1) The portion of subsection 4900(1) of the Regulations before paragraph (a) is replaced by the following:

4900. (1) For the purposes of paragraph (d) of the definition “qualified investment” in subsection 146(1) of the Act, paragraph (e) of the definition “qualified investment” in subsection 146.1(1) of the Act, paragraph (c) of the definition “qualified investment” in subsection 146.3(1) of the Act, paragraph (h) of the definition “qualified investment” in section 204 of the Act, paragraph (d) of the definition “qualified investment” in subsection 205(1) of the Act and paragraph (c) of the definition “qualified investment” in subsection 207.01(1) of the Act, each of the following investments is prescribed as a qualified investment for a plan trust at a particular time if at that time it is

(2) Paragraph 4900(1)(i.3) of the Regulations is repealed.

(3) Subparagraph 4900(1)(j.2)(ii) of the Regulations is replaced by the following:

(ii) the certificate has, at the time of acquisition by the plan trust, an investment grade rating with a credit rating agency referred to in subsection (2), and

(4) Paragraphs 4900(1)(k) and (l) of the Regulations are repealed.

(5) Paragraph 4900(1)(o) of the Regulations is repealed.

(6) Paragraph 4900(1)(s) of the Regulations is repealed.

(7) Subsection 4900(1) of the Regulations is amended by striking out “or” at the end of paragraph (u), by adding “or” at the end of paragraph (v) and by adding the following after paragraph (v):

(w) an American Depositary Receipt where the property represented by the receipt is listed on a designated stock exchange.

(8) Subsection 4900(5) of the Regulations is replaced by the following:

(5) For the purposes of paragraph (e) of the definition “qualified investment” in subsection 146.1(1) of the Act, paragraph (d) of the definition “qualified investment” in subsection 205(1) of the Act and paragraph (c) of the definition “qualified investment” in subsection 207.01(1) of the Act, a property is prescribed as a qualified investment for a trust governed by a registered disability savings plan, a registered education savings plan or a TFSA at any time if at that time the property is an interest in a trust or a share of the capital stock of a corporation that was a registered investment for a trust governed by a registered retirement savings plan during the calendar year in which that time occurs or during the preceding year.

(9) Paragraph 4900(12)(a) of the Regulations is replaced by the following:

(a) the property was a share of the capital stock of a specified small business corporation,

(10) Section 4900 of the Regulations is amended by adding the following after subsection (13):

(14) For the purposes of paragraph (c) of the definition “qualified investment” in subsection 207.01(1) of the Act, a property is prescribed as a qualified investment for a trust governed by a TFSA at any time if, at the time the property was acquired by the trust, the property

(a) was

(i) a share of the capital stock of a specified small business corporation,

(ii) a share of the capital stock of a venture capital corporation described in any of sections 6700 to 6700.2, or

(iii) a qualifying share in respect of a specified cooperative corporation and the TFSA; and

(b) was not a prohibited investment for the trust.

(11) Subsections (1) and (8) to (10) apply to the 2009 and subsequent taxation years.

(12) Subsections (2) to (6) apply to property acquired after the day on which this Act is assented to.

(13) Subsection (7) applies in determining whether a property is, at any time after 2005, a qualified investment, except that in applying paragraph 4900(1)(w) of the Regulations, as enacted by subsection (7), before December 14, 2007, it is to be read as follows:

(w) an American Depositary Receipt where the property represented by the receipt is listed on a stock exchange referred to in section 3200 or 3201.

106. (1) The definitions “governing plan” and “qualifying share” in subsection 4901(2) of the Regulations are replaced by the following:

“governing plan” means a deferred profit sharing plan or a revoked plan, a registered disability savings plan, a registered education savings plan, a registered retirement income fund, a registered retirement savings plan or a TFSA; (régime d’encadrement)

“qualifying share”, in respect of a specified cooperative corporation and a governing plan, means a share of the capital or capital stock of the corporation where

(a) ownership of the share or a share identical to the share is not a condition of membership in the corporation, or

(b) a connected person under the governing plan

(i) has not received a payment from the corporation pursuant to an allocation in proportion to patronage in respect of consumer goods or services, and

(ii) can reasonably be expected not to receive a payment, after the acquisition of the share by the plan trust, from the corporation pursuant to an allocation in proportion to patronage in respect of consumer goods or services; (part admissible)

(2) The definition “connected person” in subsection 4901(2) of the English version of the Regulations is replaced by the following:

“connected person” under a governing plan of a plan trust means a person who is an annuitant, a beneficiary, an employer or a subscriber under, or a holder of, the governing plan and any person who does not deal at arm’s length with that person; (personne rattachée)

(3) Subsection 4901(2) of the Regulations is amended by adding the following in alphabetical order:

“specified small business corporation”, at any time, means a corporation (other than a cooperative corporation) that would, at that time or at the end of the last taxation year of the corporation that ended before that time, be a small business corporation if the expression “Canadian-controlled private corporation” in the definition “small business corporation” in subsection 248(1) of the Act were read as “Canadian corporation (other than a corporation controlled at that time, directly or indirectly in any manner whatever, by one or more non-resident persons)”. (société déterminée exploitant une petite entreprise)

(4) Subsections (1) to (3) apply to the 2009 and subsequent taxation years.

107. (1) The Regulations are amended by adding the following after Part XLIX:

PART L

TAX-FREE SAVINGS ACCOUNTS — PROHIBITED INVESTMENTS

Investment not prohibited

5000. For the purpose of the portion of the definition “prohibited investment” in subsection 207.01(1) of the Act before paragraph (a), property described in paragraph 4900(1)(j.1) is prescribed property.

Prohibited investment

5001. For the purpose of paragraph (d) of the definition “prohibited investment” in subsection 207.01(1) of the Act, property that is a qualified investment for a trust governed by a TFSA solely because of subsection 4900(14) is prescribed property for the trust at any time if, at that time, it is not described in any of subparagraphs 4900(14)(a)(i) to (iii).

(2) Subsection (1) applies to the 2009 and subsequent taxation years.

108. (1) The headings before section 5700 of Regulations are replaced by the following:

PART LVII

MEDICAL EXPENSE TAX CREDIT

(2) Subsection (1) is deemed to have come into force on February 27, 2008.

109. (1) Section 5700 of the Regulations is amended by striking out “and” at the end of paragraph (y) and by adding the following after paragraph (z):

(z.1) altered auditory feedback device designed to be used by an individual who has a speech impairment;

(z.2) electrotherapy device designed to be used by an individual with a medical condition or by an individual who has a severe mobility impairment;

(z.3) standing device designed to be used by an individual who has a severe mobility impairment to undertake standing therapy; and

(z.4) pressure pulse therapy device designed to be used by an individual who has a balance disorder.

(2) Subsection (1) applies to the 2008 and subsequent taxation years.

110. (1) The Regulations are amended by adding the following after section 5700:

5701. For the purpose of subparagraph 118.2(2)(n)(ii) of the Act, a drug, medicament or other preparation or substance is prescribed if it

(a) is manufactured, sold or represented for use in the diagnosis, treatment or prevention of a disease, disorder or abnormal physical state, or its symptoms, or in restoring, correcting or modifying an organic function;

(b) is prescribed for a patient by a medical practitioner; and

(c) may, in the jurisdiction in which it is acquired, be lawfully acquired for use by the patient only with the intervention of a medical practitioner.

(2) Subsection (1) is deemed to have come into force on February 27, 2008.

111. (1) Subsection 5906(2) of the Regulations is replaced by the following:

(2) For the purposes of subsection (1), the expression “permanent establishment” has:

(a) if the expression is given a particular meaning in a tax treaty with a country, the meaning assigned by that tax treaty with respect to a business carried on in that country; and

(b) in any other case, the meaning that would be assigned by subsection 400(2) if that subsection were read without reference to its paragraph (e.1).

(2) Subsection (1) applies to the 2009 and subsequent taxation years.

112. (1) Subsection 5907(11) of the Regulations is replaced by the following:

(11) For the purposes of this Part, a sovereign state or other jurisdiction is a “designated treaty country” for a taxation year of a foreign affiliate of a corporation if Canada has entered into a comprehensive agreement or convention for the elimination of double taxation on income, or a comprehensive tax information exchange agreement, in respect of that sovereign state or jurisdiction, that has entered into force and has effect for that taxation year, but any territory, possession, department, dependency or area of that sovereign state or jurisdiction to which that agreement or convention does not apply is not considered to be part of that sovereign state or jurisdiction for the purpose of determining whether it is a designated treaty country.

(2) Section 5907 of the Regulations is further amended by adding the following after subsection (11.1):

(11.11) For the purpose of applying subsection (11) in respect of a foreign affiliate of a corporation, where a comprehensive tax information exchange agreement enters into force on a particular day, the agreement is deemed to enter into force and to come into effect on the first day of the foreign affiliate’s taxation year that includes the particular day.

(3) Subsections (1) and (2) apply after 2007.

113. (1) Paragraphs 7305.1(a) and (b) of the Regulations are replaced by the following:

(a) if a taxpayer is employed in a taxation year by a particular person principally in selling or leasing automobiles and an automobile is made available in the year to the taxpayer or a person related to the taxpayer by the particular person or a person related to the particular person, 21 cents; and

(b) in any other case, 24 cents.

(2) Subsection (1) applies to taxation years that end after 2007.

114. (1) Paragraph 7306(a) of the Regulations is replaced by the following:

(a) the product of 46 cents multiplied by the number of those kilometres;

(2) Subsection (1) applies to kilometres driven after 2007.

115. (1) Section 8308.1 of the Regulations is amended by adding the following after subsection (2):

Pension Credit — Tax Treaty

(2.1) For the purposes of applying subsection (2) in determining an individual’s pension credit for a calendar year with respect to an employer under a foreign plan, if any contributions made to, or benefits accruing under, the plan in respect of the individual and the calendar year benefit from the application of paragraph 8 of Article XVIII of the Canada-United States Tax Convention signed at Washington on September 26, 1980, or from the application of a similar provision in another tax treaty,

(a) subparagraph (2)(b)(ii) shall be read without reference to the words “was resident in Canada and”; and

(b) the portion of subsection (2) after subparagraph (b)(iv) shall be read as “the lesser of the money purchase limit for the year and 18% of the individual’s resident compensation from the employer for the year”.

(2) Subsection (1) applies in determining pension credits for the 2009 and subsequent calendar years.

116. (1) Section 8308.2 of the Regulations is replaced by the following:

8308.2 (1) For the purposes of the descriptions of B in the definitions “RRSP deduction limit” and “unused RRSP deduction room” in subsection 146(1) of the Act and the description of B in paragraph 204.2(1.1)(b) of the Act, there is prescribed in respect of an individual for a calendar year the lesser of the money purchase limit for the preceding calendar year (in this section referred to as the “service year”) and the amount determined by subsection (2), if the individual

(a) rendered services to an employer (excluding services that were primarily services rendered in Canada or services rendered in connection with a business carried on by the employer in Canada, or a combination of those services) throughout a period in the service year in which the individual was resident in Canada;

(b) became entitled, either absolutely or contingently, in the service year to benefits under a foreign plan (as defined in subsection 8308.1(1)) in respect of the services; and

(c) continued to be entitled at the end of the service year, either absolutely or contingently, to all or part of the benefits.

(2) The amount determined for the purpose of subsection (1) is,

(a) if the only benefits to which the individual became entitled in the service year under the foreign plan were provided under one or more money purchase provisions of the foreign plan, the total of all amounts each of which is the individual’s pension credit for the service year with respect to the employer under a money purchase provision of the foreign plan, determined

(i) as though the foreign plan were a registered pension plan,

(ii) without regard to any contributions made by the individual, and

(iii) if, under the laws of the country in which the foreign plan is established, any contributions made after the end of the service year are treated as having been made in the service year, as though those contributions were made in the service year and not when the contributions were actually made; and

(b) in any other case, the greater of

(i) the total that would be determined under paragraph (a) if the individual had not become entitled in the service year to any benefits under a defined benefit provision of the foreign plan, and

(ii) 10% of the portion of the individual’s resident compensation from the employer for the service year that is attributable to services rendered to the employer and included under paragraph (1)(a).

(2) Subsection (1) applies in determining prescribed amounts for the 2009 and subsequent calendar years except that in determining prescribed amounts for 2009, the amount of the money purchase limit for 2008 is deemed to be reduced by $600.

117. (1) Subsection 8506(7) of the Regulations and the heading before it are replaced by the following:

Special Rules for Minimum Amount

(7) The minimum amount for a member’s account under a money purchase provision of a registered pension plan for a calendar year is

(a) nil, if an individual who is either the member or the specified beneficiary of the member for the year in relation to the provision

(i) is alive at the beginning of the year, and

(ii) had not attained 71 years of age at the end of the preceding calendar year; and

(b) if paragraph (a) does not apply and the year is 2008, 75 per cent of the amount that would, in the absence of this subsection, be the minimum amount for the account for the year.

(2) Section 8506 of the Regulations is amended by adding the following after subsection (8):

Recontribution — Adjusted Minimum Amount for 2008

(9) If a contribution made by a member of a registered pension plan and credited to the member’s account under a money purchase provision of the plan complies with the conditions in subsection (10), the contribution

(a) is deemed to have been made in accord- ance with the plan as registered;

(b) is to be disregarded for the purposes of paragraph (2)(c.1); and

Conditions Referred to in Subsection (9)

(10) The conditions referred to in subsection (9) are as follows:

(a) the contribution is made in 2008;

(b) the contribution is designated for the purposes of this subsection in a manner acceptable to the Minister; and

A – B – C

where

A is the lesser of

(i) the total of all amounts each of which is the amount of a retirement benefit (other than a retirement benefit permissible under any of paragraphs (1)(a) to (e)) paid from the plan in 2008 in respect of the account and included, because of paragraph 56(1)(a) of the Act, in computing the taxpayer’s income for the taxation year, and

(ii) the amount that would, in the absence of paragraph (7)(b), be the minimum amount for the account for 2008,

B is the minimum amount for the account for 2008, and

C is the total of all other contributions made by the member under the money purchase provision at or before the time of the contribution and designated for the purposes of this subsection.

(3) Contributions described in subsections 8506(9) and (10) of the Regulations, as enacted by subsection (2), that are made during the period that begins after 2008 and ends on the day that is 30 days after the day on which this Act is assented to (or such longer period as is acceptable to the Minister of National Revenue) are deemed for the purpose of subsection 8506(10) of the Regulations, as enacted by subsection (2), to have been made on December 31, 2008 and not when they were actually made, except that the amounts so deemed shall not exceed the amount that would be determined in respect of the account under paragraph 8506(10)(c) of the Regulations, as enacted by subsection (2), if the value of C in the formula in that paragraph were nil.

118. (1) Part XC of the Regulations is replaced by the following:

PART XC

FINANCIAL INSTITUTIONS — PRESCRIBED ENTITIES AND PROPERTIES

Prescribed Trust not a Financial Institution

9000. For the purpose of paragraph (e) of the definition “financial institution” in subsection 142.2(1) of the Act, a trust is, at any particular time, a prescribed person if the following conditions are satisfied at that particular time:

(a) the trust is a related segregated fund trust (within the meaning assigned by paragraph 138.1(1)(a) of the Act);

(b) the trust is deemed, under paragraph 138.1(1)(a) of the Act, to have been created at a time that is not more than two years before that particular time; and

(c) the cost of the trustee’s interest (as determined by paragraph 138.1(1)(c) and (d) of the Act) in the trust does not exceed $5,000,000.

Prescribed Property not Mark-to-Market Property

9001. (1) In this section, “qualified small business corporation”, at any time, means a corporation in respect of which the following conditions are satisfied at that time:

(a) the corporation is a Canadian-controlled private corporation;

(b) the corporation either is an eligible corporation (as defined in subsection 5100(1)) or would be an eligible corporation if the definition “eligible corporation” in subsection 5100(1) were read without reference to its paragraph (e);

(c) the carrying value of the total assets of the corporation and all corporations related to it (determined in accordance with generally accepted accounting principles on a consolidated or combined basis, where applicable) does not exceed $50,000,000; and

(d) the number of employees of the corporation and all corporations related to it does not exceed 500.

(2) For the purpose of paragraph (e) of the definition “excluded property” in subsection 142.2(1) of the Act, a share of the capital stock of a corporation is a prescribed property of a taxpayer if

(a) immediately after the time at which the taxpayer acquired the share, the corporation was a qualified small business corporation, and

(i) the corporation continued to be a qualified small business corporation for one year after that time, or

(ii) the taxpayer could not reasonably expect at that time that the corporation would cease to be a qualified small business corporation within one year after that time; or

(b) the share was issued to the taxpayer in exchange for one or more shares of the capital stock of the corporation that were, at the time of the exchange, prescribed property of the taxpayer under this subsection.

Prescribed Property not Mark-to-Market Property

9002. (1) For the purposes of paragraph (e) of the definition “excluded property” in subsection 142.2(1) of the Act, and of subparagraph 142.6(4)(a)(ii) of the Act, a debt obligation held by a bank is a prescribed property of the bank if the obligation is

(a) an exposure to a designated country (within the meaning assigned by section 8006);

(b) a United Mexican States Collateralized Par Bond due 2019; or

(2) For the purpose of paragraph (e) of the definition “excluded property” in subsection 142.2(1) of the Act, a share is a prescribed property of a taxpayer for a taxation year if

(a) the share is a lending asset of the taxpayer in the year; or

(b) the share was, immediately after its issuance, a share described in paragraph (e) of the definition “term preferred share” in subsection 248(1) of the Act, and the share would, at any time in the year, be a term preferred share if

(i) that definition were read without reference to the portion following paragraph (b), and

(ii) where the share was issued or acquired on or before June 28, 1982, it were issued or acquired after that day.

(3) For the purpose of paragraph (e) of the definition “excluded property” in subsection 142.2(1) of the Act, a share of the capital stock of a corporation that is held by a credit union is a prescribed property of the credit union for a taxation year if, throughout that taxation year,

(a) the corporation is a credit union; or

(b) credit unions hold

(i) shares of the corporation that give the credit unions more than 50% of the votes that could be cast under all circumstances at an annual meeting of shareholders of the corporation, and

(ii) shares of the corporation having a fair market value of more than 50% of the fair market value of all the issued shares of the corporation.

Prescribed Payment Card Corporation Share not Mark-to-Market Property

9002.1 For the purpose of paragraph (b) of the definition “excluded property” in subsection 142.2(1) of the Act, a prescribed payment card corporation share of a taxpayer at any time means a share of the capital stock of a particular corporation if, at that time,

(a) the particular corporation is any one of the following

(i) MasterCard International Incorporated,

(ii) MasterCard Incorporated, or

(iii) Visa Inc.; and

(b) the share

(i) is of a class of shares that is not listed on a stock exchange,

(ii) is not convertible into or exchangeable for a share of the class of the capital stock of a corporation that is listed on a stock exchange, and

(iii) was issued by the particular corporation to the taxpayer or to a person related to the taxpayer.

Prescribed Securities Exchange Investment not Mark-to-Market Property

9002.2 For the purpose of paragraph (c) of the definition “excluded property” in subsection 142.2(1) of the Act, a prescribed securities exchange investment of a taxpayer at any time means a share of the capital stock of a corporation if, at that time, the corporation is not a public corporation and is

(a) The Toronto Stock Exchange Inc.;

(b) TSX Inc.;

(d) Bourse de Montréal Inc.; or

(e) Canadian Venture Exchange Inc.

Significant Interest in a Corporation

9003. For the purpose of paragraph 142.2(3)(c) of the Act, a share described in paragraph 9002(2)(b) is prescribed in respect of all taxpayers.

Financing Arrangement not a Specified Debt Obligation

9004. For the purpose of paragraph (c) of the definition “specified debt obligation” in subsection 142.2(1) of the Act, a property is a prescribed property throughout a taxation year if

(a) the property is a direct financing lease, or any other financing arrangement, of a taxpayer that is reported as a loan in the taxpayer’s financial statements for the year prepared in accordance with generally accepted accounting principles; and

(b) in computing the taxpayer’s income for the year, an amount is deductible under paragraph 20(1)(a) of the Act in respect of the property that is the subject of the arrangement.

(2) Subsection 9002(3) of the Regulations is replaced by the following:

(a) the corporation is a credit union; or

(b) the following conditions are satisfied:

(i) credit unions hold shares of the corporation that

(A) give those credit unions at least 50% of the votes that could be cast under all circumstances at an annual meeting of shareholders of the corporation, and

(B) have a fair market value of at least 50% of the fair market value of all the issued shares of the corporation,

(ii) the corporation is not controlled, directly or indirectly in any manner whatever, by any person that is not a credit union, and

(iii) the corporation would not be controlled by a person that is not a credit union if each share of the corporation that is not owned at any time in the holding period by a credit union were owned, at that time, by the person.

(3) Section 9002.2 of the Regulations is repealed.

(4) The portion of Part XC before section 9002.2 and section 9003 of the Regulations, as enacted by subsection (1), apply to taxation years that end after February 22, 1994, except that

(a) in applying sections 9001 and 9002 of the Regulations, as enacted by subsection (1), to taxation years that begin before October 2006, the references in those sections to “excluded property” are to be read as references to “mark-to-market property”; and

(b) in applying section 9002.1 of the Regulations, as enacted by subsection (1), to taxation years that begin before October 2006, the reference in that section to “paragraph (b) of the definition “excluded property”” is to be read as a reference to “paragraph (d.1) of the definition “mark-to-market property””.

(5) Section 9002.2 of the Regulations, as enacted by subsection (1), applies to taxation years that begin after 1998 and before 2008, except that in applying that section to taxation years that begin before October 2006, the reference in that section to “paragraph (c) of the definition “excluded property”” is to be read as a reference to “paragraph (d.2) of the definition “mark-to-market property””.

(6) Section 9004 of the Regulations, as enacted by subsection (1), applies to taxation years that begin after February 2, 2009.

(7) Subsection 9002(3) of the Regulations, as enacted by subsection (2), applies to taxation years that begin after February 2, 2009, except that

(a) it also applies to taxation years, of a taxpayer, that end after 2002 and begin before February 3, 2009, if the taxpayer so elects in writing and files the election with the Minister of National Revenue on or before the taxpayer’s filing-due date for the taxpayer’s taxation year in which this Act is assented to; and

(b) if a taxpayer makes an election under paragraph (a), in applying subsection 9002(3) of the Regulations, as enacted by subsection (2), for taxation years of the taxpayer that begin before October 2006, the reference in that subsection to “excluded property” is to be read as a reference to “mark-to-market property”.

(8) Subsection (3) applies to taxation years that begin after 2007.

PART 2

AMENDMENTS IN RESPECT OF SALES AND EXCISE TAXES

2002, c. 22

Excise Act, 2001

2005, c. 38, s. 92

119. The portion of the definition “officer” in section 2 of the English version of the Excise Act, 2001 before paragraph (a) is replaced by the following:

“officer”
« préposé »

“officer” means, except in section 167, in the definition “contact information” in subsection 211(1) and in sections 226 and 296,

120. (1) The portion of the definition “confidential information” in subsection 211(1) of the Act after paragraph (b) is replaced by the following:

It excludes information that does not directly or indirectly reveal the identity of the person to whom it relates and, for the purposes of applying subsections (3), (8) and (9) to a representative of a government entity that is not an official, it includes only the information referred to in paragraph (6)(j).

(2) Subsection 211(1) of the Act is amended by adding the following in alphabetical order:

“aboriginal government”
« gouvernement autochtone »

“aboriginal government” means an aboriginal government as defined in subsection 2(1) of the Federal-Provincial Fiscal Arrangements Act.

“contact information”
« coordonnées »

“contact information”, in respect of a holder of a business number, means the name, address, telephone number, facsimile number and preferred language of communication of the holder, or similar information as specified by the Minister in respect of the holder, and includes such information in respect of one or more

(a) trustees of the holder, if the holder is a trust;

(b) members of the holder, if the holder is a partnership;

(d) officers or members of the holder, in any other case.

“corporate information”
« renseignements d’entreprise »

“corporate information”, in respect of a holder of a business number that is a corporation, means the name (including the number assigned by the incorporating authority), date of incorporation, jurisdiction of incorporation and any information on the dissolution, reorganization, amalgamation, winding-up or revival of the corporation.

“government entity”
« entité gouvernementale »

“government entity” means

(a) a department or agency of the government of Canada or of a province;

(b) a municipality;

(d) a corporation all of the shares (except directors’ qualifying shares) of the capital stock of which are owned by one or more persons each of which is

(i) Her Majesty,

(ii) Her Majesty in right of a province,

(iii) a municipality, or

(iv) a corporation described in this paragraph; or

(e) a board or commission, established by Her Majesty or Her Majesty in right of a province, that performs an administrative or regulatory function of government, or by a municipality, that performs an administrative or regulatory function of a municipality.

“municipality”
« municipalité »

“municipality” means an incorporated city, town, village, metropolitan authority, township, district, county or rural municipality or other incorporated municipal body however designated.

“registration information”
« renseignements relatifs à l’inscription »

“registration information”, in respect of a holder of a business number, means

(a) any information pertaining to the legal form of the holder;

(b) the type of activities carried on or proposed to be carried on by the holder;

(i) the business number was issued to the holder,

(ii) the holder began activities,

(iii) the holder ceased or resumed activities, or

(iv) the business number assigned to the holder was changed; and

(d) the reasons for the cessation, resumption or change referred to in subparagraph (c)(iii) or (iv).

“representative”
« représentant »

“representative” of a government entity means a person who is employed in the service of, who occupies a position of responsibility in the service of, or who is engaged by or on behalf of, a government entity, and includes, for the purposes of subsections (2), (3), (8) and (9), a person who was formerly so employed, who formerly occupied such a position or who formerly was so engaged.

(3) The portion of subsection 211(2) of the Act before paragraph (a) is replaced by the following:

Provision of information

(2) Except as authorized under this section, no official or other representative of a government entity shall knowingly

(4) Subsection 211(3) of the Act is replaced by the following:

Confidential information evidence not compellable

(3) Despite any other Act of Parliament or other law, no official or other representative of a government entity shall be required, in connection with any legal proceedings, to give or produce evidence relating to any confidential information.

(5) Paragraph 211(6)(j) of the Act is replaced by the following:

(j) subject to subsection (6.1), provide to a representative of a government entity the business number of, the name of (including any trade name or other name used by), and any contact information, corporate information and registration information in respect of, the holder of a business number, if the information is provided solely for the purpose of the administration or enforcement of

(i) an Act of Parliament or of a legislature of a province, or

(ii) a by-law of a municipality or a law of an aboriginal government;

(6) Section 211 of the Act is amended by adding the following after subsection (6):

Restrictions on information sharing

(6.1) No information may be provided to a representative of a government entity under paragraph (6)(j) in connection with a program, activity or service provided or undertaken by the government entity unless the government entity uses the business number as an identifier in connection with the program, activity or service.

Public disclosure

(6.2) The Minister may, in connection with a program, activity or service provided or undertaken by the Minister, make available to the public the business number of, and the name of (including any trade name or other name used by), the holder of a business number.

Public disclosure by representative of government entity

(6.3) A representative of a government entity may, in connection with a program, activity or service provided or undertaken by the government entity, make available to the public the business number of, and the name of (including any trade name or other name used by), the holder of a business number, if

(a) a representative of the government entity was provided with that information pursuant to paragraph (6)(j); and

(b) the government entity uses the business number as an identifier in connection with the program, activity or service.

(7) The portion of subsection 211(8) of the Act before paragraph (a) is replaced by the following:

Disclosure to person or on consent

(8) An official or other representative of a government entity may provide confidential information relating to a person

(8) The portion of subsection 211(9) of the Act before paragraph (a) is replaced by the following:

Appeal from order or direction

(9) An order or direction that is made in the course of or in connection with any legal proceedings and that requires an official or other representative of a government entity to give or produce evidence relating to any confidential information may, by notice served on all interested parties, be appealed immediately by the Minister or by the person against whom it is made to

R.S., c. E-15

Excise Tax Act

1993, c. 27, s. 128(2)

121. (1) The portion of the definition “confidential information” in subsection 295(1) of the Excise Tax Act after paragraph (b) is replaced by the following:

but does not include information that does not directly or indirectly reveal the identity of the person to whom it relates and, for the purposes of applying subsections (3), (6) and (7) to a representative of a government entity who is not an official, includes only the information described in paragraph (5)(j);

(2) Subsection 295(1) of the Act is amended by adding the following in alphabetical order:

“aboriginal government”
« gouvernement autochtone »

“aboriginal government” means an aboriginal government as defined in subsection 2(1) of the Federal-Provincial Fiscal Arrangements Act;

“contact information”
« coordonnées »

(a) trustees of the holder, if the holder is a trust,

(b) members of the holder, if the holder is a partnership,

(d) officers or members of the holder, in any other case;

“corporate information”
« renseignements d’entreprise »

“government entity”
« entité gouvernementale »

“government entity” means

(a) a department or agency of the government of Canada or of a province,

(b) a municipality,

(d) a corporation all of the shares (except directors’ qualifying shares) of the capital stock of which are owned by one or more persons each of which is

(i) Her Majesty in right of Canada,

(ii) Her Majesty in right of a province,

(iii) a municipality, or

(iv) a corporation described in this paragraph, or

(e) a board or commission, established by Her Majesty in right of Canada or Her Majesty in right of a province, that performs an administrative or regulatory function of government, or by a municipality, that performs an administrative or regulatory function of a municipality;

“municipality”
« municipalité »

“municipality” does not include a local authority determined by the Minister to be a municipality under paragraph (b) of the definition “municipality” in subsection 123(1);

“registration information”
« renseignements relatifs à l’inscription »

“registration information”, in respect of a holder of a business number, means

(a) any information pertaining to the legal form of the holder,

(b) the type of activities carried on or proposed to be carried on by the holder,

(i) the business number was issued to the holder,

(ii) the holder began activities,

(iii) the holder ceased or resumed activities, or

(iv) the business number assigned to the holder was changed, and

(d) the reasons for the cessation, resumption or change referred to in subparagraph (c)(iii) or (iv);

“representative”
« représentant »

“representative” of a government entity means a person who is employed in the service of, who occupies a position of responsibility in the service of, or who is engaged by or on behalf of, a government entity, and includes, for the purposes of subsections (2), (3), (6) and (7), a person who was formerly so employed, who formerly occupied such a position or who formerly was so engaged.

1993, c. 27, s. 128(3)

(3) The portion of subsection 295(2) of the Act before paragraph (a) is replaced by the following:

Provision of information

(2) Except as authorized under this section, no official or other representative of a government entity shall knowingly

1993, c. 27, s. 128(3)

(4) Subsection 295(3) of the Act is replaced by the following:

Evidence relating to confidential information

2003, c. 15, s. 68(1)

(5) Subparagraph 295(5)(d)(i) of the Act is replaced by the following:

(i) to an official of the Department of Finance solely for the purposes of

(A) the formulation or evaluation of fiscal policy,

(B) an administration agreement, as defined in subsection 2(1) of the Federal-Provincial Fiscal Arrangements Act, entered into with an aboriginal government, or

1996, c. 21, s. 67(2)

(6) Paragraph 295(5)(j) of the Act is replaced by the following:

(j) subject to subsection (5.01), provide to a representative of a government entity the business number of, the name of (including any trade name or other name used by), and any contact information, corporate information and registration information in respect of, the holder of a business number, if the information is provided solely for the purpose of the administration or enforcement of

(i) an Act of Parliament or of a legislature of a province, or

(ii) a by-law of a municipality or a law of an aboriginal government;

(7) Section 295 of the Act is amended by adding the following after subsection (5):

Restrictions on information sharing

(5.01) No information may be provided to a representative of a government entity under paragraph (5)(j) in connection with a program, activity or service provided or undertaken by the government entity unless the government entity uses the business number as an identifier in connection with the program, activity or service.

Public disclosure

(5.02) The Minister may, in connection with a program, activity or service provided or undertaken by the Minister, make available to the public the business number of, and the name of (including any trade name or other name used by), the holder of a business number.

Public disclosure by representative of government entity

(5.03) A representative of a government entity may, in connection with a program, activity or service provided or undertaken by the government entity, make available to the public the business number of, and the name of (including any trade name or other name used by), the holder of a business number, if

(a) a representative of the government entity was provided with that information pursuant to paragraph (5)(j); and

(b) the government entity uses the business number as an identifier in connection with the program, activity or service.

1993, c. 27, s. 128(3)

(8) The portion of subsection 295(6) of the Act before paragraph (a) is replaced by the following:

Disclosure to person or on consent

(6) An official or other representative of a government entity may provide confidential information relating to a person

1993, c. 27, s. 128(4)

(9) The portion of subsection 295(7) of the Act before paragraph (a) is replaced by the following:

Appeal from order or direction

(7) An order or direction that is made in the course of or in connection with any legal proceedings and that requires an official or other representative of a government entity to give or produce evidence relating to any confidential information may, by notice served on all interested parties, be appealed forthwith by the Minister or by the person against whom the order or direction is made to

PART 3

AMENDMENTS TO THE CUSTOMS TARIFF

1997, c. 36

Customs Tariff

122. Paragraph 133(c) of the Customs Tariff is replaced by the following:

(c) for the purposes of tariff item No. 9801.10.10, 9801.10.20, 9801.20.00, 9808.00.00 or 9810.00.00, prescribing conditions under which goods may be imported;

123. Chapter 4 of the List of Tariff Provisions set out in the schedule to the Act is amended by adding the following after Supplementary Note 2:

3. Milk protein substances with a milk protein content of less than 85% by weight, calculated on the dry matter, are classified in tariff item No. 0404.90.10 or 0404.90.20. Milk protein substances with a milk protein content of 85% or more by weight, calculated on the dry matter, are classified in Chapter 35 (subheading 3504.00).

124. Tariff item No. 0404.90.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured Nation Tariff / Final Rate” the reference to “6.5% (B)” with a reference to “3% (F)”.

125. Chapter 35 of the List of Tariff Provisions set out in the schedule to the Act is amended by adding the following after Note 2:

Supplementary Note.

1. Milk protein substances with a milk protein content of 85% or more by weight, calculated on the dry matter, are classified in tariff item No. 3504.00.11 or 3504.00.12. Milk protein substances with a milk protein content of less than 85% by weight, calculated on the dry matter, are classified in Chapter 4 (subheading 0404.90).

126. Tariff item No. 3504.00.00 in the List of Tariff Provisions set out in the schedule to the Act is repealed.

127. Chapter 35 of the List of Tariff Provisions set out in the schedule to the Act is amended by adding, in numerical order, the tariff provisions set out in Schedule 1 to this Act.

128. The following tariff provisions of the List of Tariff Provisions set out in the schedule to the Act are repealed:

The preamble preceding subheading 8406.81, subheading 8406.81, tariff item Nos. 8406.81.10, 8406.81.90, subheading 8406.82, the preamble preceding tariff item No. 8406.82.11, tariff item Nos. 8406.82.11, 8406.82.19, 8406.82.90, subheading 8413.50, tariff item Nos. 8413.50.10, 8413.50.90, subheading 8413.60, tariff item Nos. 8413.60.10, 8413.60.90, 8413.70.90, subheading 8413.81, tariff item Nos. 8413.81.10, 8413.81.90, subheading 8414.10, tariff item No. 8414.10.10, the preamble preceding tariff item No. 8414.10.91, tariff item Nos. 8414.10.91, 8414.10.99, subheading 8416.10, tariff item Nos. 8416.10.10, 8416.10.90, subheading 8417.10, tariff item No. 8417.10.10, the preamble preceding tariff item No. 8417.10.91, tariff item Nos. 8417.10.91, 8417.10.99, subheading 8417.80, tariff item Nos. 8417.80.10, 8417.80.90, subheading 8417.90, tariff item Nos. 8417.90.10, 8417.90.20, subheading 8418.69, tariff item Nos. 8418.69.10, 8418.69.90, the preamble preceding subheading 8419.31, subheading 8419.31, tariff item Nos. 8419.31.10, 8419.31.90, subheading 8419.32, tariff item Nos. 8419.32.10, 8419.32.20, subheading 8419.39, tariff item No. 8419.39.10, the preamble preceding tariff item No. 8419.39.91, tariff item Nos. 8419.39.91, 8419.39.99, subheading 8419.40, tariff item Nos. 8419.40.10, 8419.40.90, subheading 8419.81, tariff item Nos. 8419.81.10, 8419.81.90, subheading 8420.10, tariff item Nos. 8420.10.10, 8420.10.90, subheading 8421.21, tariff item Nos. 8421.21.10, 8421.21.90, subheading 8421.22, tariff item Nos. 8421.22.10, 8421.22.90, subheading 8421.29, tariff item Nos. 8421.29.10, 8421.29.90, subheading 8422.20, tariff item No. 8422.20.10, the preamble preceding tariff item No. 8422.20.91, tariff item Nos. 8422.20.91, 8422.20.99, subheading 8422.30, tariff item No. 8422.30.10, the preamble preceding tariff item No. 8422.30.91, tariff item Nos. 8422.30.91, 8422.30.99, subheading 8422.40, tariff item No. 8422.40.10, the preamble preceding tariff item No. 8422.40.91, tariff item Nos. 8422.40.91, 8422.40.99, subheading 8424.20, tariff item Nos. 8424.20.10, 8424.20.90, subheading 8424.30, tariff item Nos. 8424.30.10, 8424.30.90, subheading 8424.89, tariff item Nos. 8424.89.10, 8424.89.90, subheading 8424.90, tariff item Nos. 8424.90.10, 8424.90.90, the preamble preceding tariff item No. 8427.10.91, tariff item Nos. 8427.10.91, 8427.10.99, the preamble preceding tariff item No. 8427.20.91, tariff item Nos. 8427.20.91, 8427.20.99, subheading 8427.90, tariff item Nos. 8427.90.10, 8427.90.90, subheading 8438.10, tariff item Nos. 8438.10.10, 8438.10.90, subheading 8438.50, tariff item No. 8438.50.10, the preamble preceding tariff item No. 8438.50.91, tariff item Nos. 8438.50.91, 8438.50.99, subheading 8438.80, tariff item No. 8438.80.10, the preamble preceding tariff item No. 8438.80.91, tariff item Nos. 8438.80.91, 8438.80.99, subheading 8438.90, tariff item Nos. 8438.90.10, 8438.90.20, subheading 8440.10, tariff item Nos. 8440.10.10, 8440.10.90, subheading 8441.10, tariff item Nos. 8441.10.10, 8441.10.90, subheading 8442.50, tariff item Nos. 8442.50.10, 8442.50.20, 8442.50.90, subheading 8443.11, tariff item Nos. 8443.11.10, 8443.11.20, subheading 8443.14, tariff item Nos. 8443.14.10, 8443.14.20, subheading 8443.15, tariff item Nos. 8443.15.10, 8443.15.20, subheading 8443.16, tariff item Nos. 8443.16.10, 8443.16.20, subheading 8443.19, tariff item Nos. 8443.19.10, 8443.19.20, subheading 8443.32, tariff item Nos. 8443.32.10, 8443.32.90, subheading 8443.39, tariff item Nos. 8443.39.10, 8443.39.90, the preamble preceding subheading 8443.91, subheading 8443.91, tariff item Nos. 8443.91.10, 8443.91.90, subheading 8443.99, tariff item Nos. 8443.99.10, 8443.99.90, subheading 8452.21, tariff item Nos. 8452.21.10, 8452.21.90, subheading 8453.10, tariff item No. 8453.10.10, the preamble preceding tariff item No. 8453.10.91, tariff item Nos. 8453.10.91, 8453.10.99, subheading 8454.20, tariff item Nos. 8454.20.10, 8454.20.20, 8454.20.30, subheading 8454.30, tariff item Nos. 8454.30.10, 8454.30.90, subheading 8456.10, tariff item Nos. 8456.10.10, 8456.10.90, subheading 8456.20, tariff item Nos. 8456.20.10, 8456.20.90, subheading 8456.90, tariff item Nos. 8456.90.10, 8456.90.90, the preamble preceding tariff item No. 8462.99.91, tariff item Nos. 8462.99.91, 8462.99.99, subheading 8464.20, tariff item Nos. 8464.20.10, 8464.20.90, the preamble preceding subheading 8465.91, subheading 8465.91, tariff item Nos. 8465.91.10, 8465.91.90, subheading 8465.92, tariff item Nos. 8465.92.10, 8465.92.90, subheading 8465.93, tariff item Nos. 8465.93.10, 8465.93.90, subheading 8465.94, tariff item Nos. 8465.94.10, 8465.94.90, subheading 8465.95, tariff item Nos. 8465.95.10, 8465.95.90, subheading 8465.96, tariff item Nos. 8465.96.10, 8465.96.90, subheading 8465.99, tariff item Nos. 8465.99.10, 8465.99.90, subheading 8472.90, tariff item Nos. 8472.90.10, 8472.90.90, subheading 8479.20, tariff item Nos. 8479.20.10, 8479.20.90, subheading 8479.30, tariff item Nos. 8479.30.10, 8479.30.90, subheading 8479.40, tariff item Nos. 8479.40.10, 8479.40.90, subheading 8479.81, tariff item Nos. 8479.81.10, 8479.81.90, subheading 8479.82, tariff item Nos. 8479.82.10, 8479.82.90, the preamble preceding tariff item No. 8479.89.91, tariff item Nos. 8479.89.91, 8479.89.99, subheading 8480.41, tariff item Nos. 8480.41.10, 8480.41.90, subheading 8482.20, tariff item Nos. 8482.20.10, 8482.20.90, subheading 8482.91, tariff item No. 8482.91.10, the preamble preceding tariff item No. 8482.91.91, tariff item Nos. 8482.91.91, 8482.91.99, the preamble preceding tariff item No. 8482.99.91, tariff item Nos. 8482.99.91, 8482.99.99, subheading 8484.10, tariff item Nos. 8484.10.10, 8484.10.90, subheading 8484.20, tariff item Nos. 8484.20.10, 8484.20.90, subheading 8484.90, tariff item Nos. 8484.90.10, 8484.90.90, subheading 8487.90, tariff item Nos. 8487.90.10, 8487.90.90, subheading 8504.10, tariff item Nos. 8504.10.10, 8504.10.90, the preamble preceding subheading 8504.21, subheading 8504.21, tariff item Nos. 8504.21.10, 8504.21.90, subheading 8504.22, tariff item Nos. 8504.22.10, 8504.22.90, subheading 8504.23, tariff item Nos. 8504.23.10, 8504.23.90, the preamble preceding subheading 8504.31, subheading 8504.31, tariff item Nos. 8504.31.10, 8504.31.90, subheading 8504.32, tariff item Nos. 8504.32.10, 8504.32.90, subheading 8504.33, tariff item Nos. 8504.33.10, 8504.33.90, subheading 8504.34, tariff item Nos. 8504.34.10, 8504.34.90, subheading 8504.50, tariff item Nos. 8504.50.10, 8504.50.20, 8504.50.90, subheading 8505.19, tariff item Nos. 8505.19.10, 8505.19.90, subheading 8505.20, tariff item Nos. 8505.20.10, 8505.20.90, subheading 8512.20, tariff item Nos. 8512.20.10, 8512.20.90, subheading 8512.90, tariff item Nos. 8512.90.10, 8512.90.90, subheading 8514.10, the preamble preceding tariff item No. 8514.10.11, tariff item Nos. 8514.10.11, 8514.10.19, 8514.10.90, subheading 8514.20, the preamble preceding tariff item No. 8514.20.11, tariff item Nos. 8514.20.11, 8514.20.19, 8514.20.90, subheading 8514.30, the preamble preceding tariff item No. 8514.30.11, tariff item Nos. 8514.30.11, 8514.30.19, 8514.30.90, subheading 8514.40, tariff item Nos. 8514.40.10, 8514.40.90, subheading 8515.19, tariff item Nos. 8515.19.10, 8515.19.90, the preamble preceding subheading 8515.21, subheading 8515.21, tariff item Nos. 8515.21.10, 8515.21.90, subheading 8515.29, tariff item Nos. 8515.29.10, 8515.29.90, subheading 8535.10, tariff item Nos. 8535.10.10, 8535.10.90, subheading 8535.21, tariff item Nos. 8535.21.10, 8535.21.90, subheading 8535.30, tariff item Nos. 8535.30.10, 8535.30.90, subheading 8536.10, tariff item Nos. 8536.10.10, 8536.10.90, the preamble preceding subheading 8536.41, subheading 8536.41, tariff item Nos. 8536.41.10, 8536.41.20, 8536.41.90, subheading 8536.49, tariff item Nos. 8536.49.10, 8536.49.90, subheading 8536.69, tariff item Nos. 8536.69.10, 8536.69.20, 8536.69.90, 8537.10.92, subheading 8537.20, tariff item Nos. 8537.20.10, 8537.20.90, subheading 8538.10, tariff item Nos. 8538.10.10, 8538.10.90, the preamble preceding tariff item No. 8538.90.91, tariff item Nos. 8538.90.91, 8538.90.99, subheading 8540.81, tariff item Nos. 8540.81.10, 8540.81.90, subheading 8543.10, tariff item Nos. 8543.10.10, 8543.10.90, subheading 8543.30, tariff item No. 8543.30.10, the preamble preceding tariff item No. 8543.30.91, tariff item Nos. 8543.30.91, 8543.30.99, subheading 8543.70, tariff item No. 8543.70.10, the preamble preceding tariff item No. 8543.70.21, tariff item Nos. 8543.70.21, 8543.70.29, the preamble preceding tariff item No. 8543.70.91, tariff item Nos. 8543.70.91, 8543.70.99, subheading 8543.90, tariff item Nos. 8543.90.20, 8543.90.90, subheading 8544.20, tariff item Nos. 8544.20.10, 8544.20.90, subheading 8544.42, tariff item Nos. 8544.42.10, 8544.42.20, 8544.42.90, subheading 8547.10, tariff item Nos. 8547.10.10, 8547.10.90, subheading 8547.90, tariff item Nos. 8547.90.10, 8547.90.90 and 9801.10.00.

129. The Description of Goods in the preamble preceding tariff item No. 8406.90.31 in the List of Tariff Provisions set out in the schedule to the Act is replaced by the following:

---Other parts of the goods of tariff item No. 8406.81.00 or 8406.82.00:

130. Tariff item No. 8406.90.32 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.

131. Tariff item No. 8406.90.34 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.

132. Tariff item No. 8406.90.37 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.

133. Tariff item No. 8406.90.39 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.

134. Tariff item No. 8413.91.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.

135. Tariff item No. 8413.91.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing

(a) in the Description of Goods, the reference to “8413.50.90, 8413.60.90, 8413.70.90 or 8413.81.90” with a reference to “8413.50.00, 8413.60.00, 8413.70.91, 8413.70.99 or 8413.81.00”; and

(b) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “2.5% (A)” with a reference to “Free (F)”.

136. The Description of Goods of tariff item No. 8413.91.30 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “8413.50.10, 8413.60.10, 8413.70.10 or 8413.81.10” with a reference to “8413.50.00, 8413.60.00, 8413.70.10 or 8413.81.00”.

137. Tariff item No. 8417.20.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “7% (A)” with a reference to “Free (F)”.

138. Tariff item No. 8418.61.91 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.

139. The Description of Goods of tariff item No. 8418.91.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “8418.69.90” with a reference to “8418.69.00”.

140. The Description of Goods of tariff item No. 8418.91.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “8418.69.10” with a reference to “8418.69.00”.

141. Tariff item No. 8419.89.21 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.

142. Tariff item No. 8419.89.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing

(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”;

(b) in the column “Preferential Tariff / Final Rate”, the reference to “6% (A)” after the abbreviation “AUT” with a reference to “Free (F)”; and

(c) in the column “Preferential Tariff / Final Rate”, the reference to “6% (A)” after the abbreviation “NZT” with a reference to “Free (F)”.

143. Tariff item No. 8421.39.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.

144. Tariff item No. 8422.19.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.

145. Tariff item No. 8423.20.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.

146. Tariff item No. 8423.30.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.

147. Tariff item No. 8423.81.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.

148. Tariff item No. 8423.82.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.

149. Tariff item No. 8423.89.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.

150. Tariff item No. 8423.90.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.

151. Tariff item No. 8427.20.11 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.

152. Tariff item No. 8439.10.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.

153. Tariff item No. 8439.20.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.

154. Tariff item No. 8439.30.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “5% (A)” with a reference to “Free (F)”.

155. Tariff item No. 8443.12.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “4.5% (A)” with a reference to “Free (F)”.

156. Tariff item No. 8462.99.19 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.

157. Tariff item No. 8464.90.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.

158. Tariff item No. 8468.10.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.

159. Tariff item No. 8468.20.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “4.5% (A)” with a reference to “Free (F)”.

160. Tariff item No. 8472.10.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “4.5% (A)” with a reference to “Free (F)”.

161. Tariff item No. 8479.50.91 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.

162. Tariff item No. 8479.89.30 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “4.5% (A)” with a reference to “Free (F)”.

163. Tariff item No. 8479.89.41 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.

164. Tariff item No. 8482.99.11 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing

(a) in the Description of Goods, the reference to “8482.20.10” with a reference to “8482.20.00”; and

(b) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”.

165. Tariff item No. 8483.50.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing

(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “2.5% (A)” with a reference to “Free (F)”; and

(b) in the column “Preferential Tariff / Final Rate”, the reference to “2.5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.

166. Tariff item No. 8483.50.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.

167. Tariff item No. 8483.60.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing

(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “2.5% (A)” with a reference to “Free (F)”; and

(b) in the column “Preferential Tariff / Final Rate”, the reference to “2.5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.

168. Tariff item No. 8483.90.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing

(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “2.5% (A)” with a reference to “Free (F)”; and

(b) in the column “Preferential Tariff / Final Rate”, the reference to “2.5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.

169. Tariff item No. 8483.90.30 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing

(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “2.5% (A)” with a reference to “Free (F)”; and

(b) in the column “Preferential Tariff / Final Rate”, the reference to “2.5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.

170. Chapter 84 of the List of Tariff Provisions set out in the schedule to the Act is amended by adding, in numerical order, the tariff provisions set out in Schedule 2 to this Act.

171. Tariff item No. 8504.40.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing

(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and

(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.

172. Tariff item No. 8504.40.40 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing

(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6.5% (A)” with a reference to “Free (F)”; and

(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.

173. Tariff item No. 8505.11.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2% (A)” with a reference to “Free (F)”.

174. Tariff item No. 8515.11.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.

175. Tariff item No. 8515.31.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.

176. Tariff item No. 8515.39.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.

177. Tariff item No. 8515.80.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6% (A)” with a reference to “Free (F)”.

178. The Description of Goods of tariff item No. 8518.30.91 in the List of Tariff Provisions set out in the schedule to the Act is replaced by the following:

----Headphones, including earphones, and telephone headsets

179. Tariff item No. 8535.29.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2% (A)” with a reference to “Free (F)”.

180. Tariff item No. 8535.40.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.

181. Tariff item No. 8535.90.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “7% (A)” with a reference to “Free (F)”.

182. Tariff item No. 8535.90.30 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “6.5% (A)” with a reference to “Free (F)”.

183. Tariff item No. 8535.90.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.

184. Tariff item No. 8536.30.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.

185. Tariff item No. 8536.30.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.

186. Tariff item No. 8536.50.12 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “5% (A)” with a reference to “Free (F)”.

187. Tariff item No. 8536.50.19 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “5% (A)” with a reference to “Free (F)”.

188. Tariff item No. 8536.90.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.

189. Tariff item No. 8537.10.19 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.

190. Tariff item No. 8537.10.29 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.

191. The Description of Goods of tariff item No. 8537.10.31 in the List of Tariff Provisions set out in the schedule to the Act is replaced by the following:

----Automated industrial control systems, excluding panels for anode formers

192. Tariff item No. 8537.10.91 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.

193. Tariff item No. 8537.10.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.

194. Tariff item No. 8538.90.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.

195. Tariff item No. 8538.90.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.

196. Tariff item No. 8538.90.39 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.

197. Tariff item No. 8540.11.11 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing

(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6% (A)” with a reference to “Free (F)”; and

(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.

198. Tariff item No. 8540.11.12 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing

(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6% (A)” with a reference to “Free (F)”; and

(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.

199. Tariff item No. 8540.11.21 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing

(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6% (A)” with a reference to “Free (F)”; and

(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.

200. Tariff item No. 8540.11.22 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing

(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6% (A)” with a reference to “Free (F)”; and

(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.

201. Tariff item No. 8540.11.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing

(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6% (A)” with a reference to “Free (F)”; and

(b) in the column “Preferential Tariff / Final Rate”, the reference to “5% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.

202. Tariff item No. 8540.12.19 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.

203. Tariff item No. 8540.12.99 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.

204. Tariff item No. 8540.40.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.

205. Tariff item No. 8540.50.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.

206. Tariff item No. 8540.60.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.

207. Tariff item No. 8540.72.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.

208. Tariff item No. 8540.79.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.

209. Tariff item No. 8540.89.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3.5% (A)” with a reference to “Free (F)”.

210. Tariff item No. 8543.20.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.

211. Tariff item No. 8546.10.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “2.5% (A)” with a reference to “Free (F)”.

212. Tariff item No. 8546.20.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate” the reference to “3% (A)” with a reference to “Free (F)”.

213. Chapter 85 of the List of Tariff Provisions set out in the schedule to the Act is amended by adding, in numerical order, the tariff provisions set out in Schedule 3 to this Act.

214. The Description of Goods of tariff item No. 9897.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “9801.10.00” with a reference to “9801.10.10, 9801.10.20”.

215. Chapter 98 of the List of Tariff Provisions set out in the schedule to the Act is amended by adding, in numerical order, the tariff provisions set out in Schedule 4 to this Act.

216. The Description of Goods of tariff item No. 9945.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by deleting the reference to “Gas turbines or parts thereof;”.

217. The Description of Goods of tariff item No. 9993.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “9801.10.00” with a reference to “9801.10.10, 9801.10.20”.

218. Chapter 99 of the List of Tariff Provisions set out in the schedule to the Act is amended by adding, in numerical order, the tariff item set out in Schedule 5 to this Act.

219. Tariff item Nos. 8504.50.20 and 8536.69.20 in the List of Intermediate and Final Rates for Tariff Items of the “F” Staging Category set out in the schedule to the Act are repealed.

220. (1) The List of Intermediate and Final Rates for Tariff Items of the “F” Staging Category set out in the schedule to the Act is amended by adding, in numerical order, the tariff item set out in Schedule 6 to this Act.

(2) The List of Intermediate and Final Rates for the Tariff Items of the “F” Staging Category set out in the schedule to the Act is amended by adding, in numerical order, the tariff items set out in Schedule 7 to this Act.