Bill C-13

1st Session, 41st Parliament,

60 Elizabeth II, 2011

house of commons of canada

BILL C-13

An Act to implement certain provisions of the 2011 budget as updated on June 6, 2011 and other measures

Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:

SHORT TITLE

1. This Act may be cited as the Keeping Canada’s Economy and Jobs Growing Act.

PART 1

AMENDMENTS TO THE INCOME TAX ACT AND RELATED REGULATIONS

Income Tax Act

2. (1) Paragraph 18(11)(g) of the Income Tax Act is repealed.

(2) Subsection (1) applies after 2009.

3. (1) Section 34.2 of the Act is replaced by the following:

(2) Subsection (1) applies to taxation years ending after March 22, 2011.

4. (1) The Act is amended by adding the following after section 38:

(2) Subsection (1) is deemed to have come into force on March 22, 2011.

5. (1) Section 40 of the Act is amended by adding the following after subsection (11):

6. (1) The portion of subsection 43.1(1) of the Act before paragraph (a) is replaced by the following:

43.1 (1) Notwithstanding any other provision of this Act, if at any time a taxpayer disposes of a remainder interest in real property (except as a result of a transaction to which subsection 73(3) would otherwise apply or by way of a gift to a donee described in the definition “total charitable gifts”, “total Crown gifts” or “total ecological gifts” in subsection 118.1(1)) to a person or partnership and retains a life estate or an estate pur autre vie (in this section referred to as the “life estate”) in the property, the taxpayer is deemed

(2) The portion of subsection 43.1(1) of the Act before paragraph (a), as enacted by subsection (1), is replaced by the following:

43.1 (1) Notwithstanding any other provision of this Act, if at any time a taxpayer disposes of a remainder interest in real property (except as a result of a transaction to which subsection 73(3) would otherwise apply or by way of a gift to a qualified donee) to a person or partnership and retains a life estate or an estate pur autre vie (in this section referred to as the “life estate”) in the property, the taxpayer is deemed

(3) Subsection (1) applies to dispositions that occur after February 27, 1995.

(4) Subsection (2) comes into force on the later of the day on which this Act receives royal assent and January 1, 2012.

7. (1) The portion of subsection 48.1(1) of the Act after paragraph (b) and before paragraph (c) is replaced by the following:

the individual is deemed, except for the purposes of sections 7 and 35, paragraph 110(1)(d.1) and subsections 120.4(4) and (5),

(2) Subsection (1) applies to dispositions that occur on or after March 22, 2011.

8. (1) Subparagraph 53(2)(c)(i.4) of the Act is replaced by the following:

(2) Subsection (1) applies to the 2011 and subsequent taxation years.

9. (1) Section 54 of the Act is amended by adding the following in alphabetical order:

(2) Subsection (1) is deemed to have come into force on March 22, 2011.

10. (1) Clause 56(1)(a)(i)(C) of the Act is replaced by the following:

(C) the amount of any payment out of or under a specified pension plan, and

(2) Subsection 56(2) of the Act is replaced by the following:

(2) A payment or transfer of property made pursuant to the direction of, or with the concurrence of, a taxpayer to another person for the benefit of the taxpayer or as a benefit that the taxpayer desired to have conferred on the other person (other than by an assignment of any portion of a retirement pension under section 65.1 of the Canada Pension Plan or a comparable provision of a provincial pension plan as defined in section 3 of that Act) shall be included in computing the taxpayer’s income to the extent that it would be if the payment or transfer had been made to the taxpayer.

(3) Section 56 of the Act is amended by adding the following after subsection (3):

(4) Subsection (1) applies to payments made after 2009.

(5) Subsection (2) applies to payments and transfers made after 2010.

(6) Subsection (3) applies to the 2010 and subsequent taxation years.

11. (1) Clause 60(l)(v)(B.01) of the Act is replaced by the following:

(B.01) the amount included in computing the taxpayer’s income for the year as a payment (other than a payment that is part of a series of periodic payments or that relates to an actuarial surplus) received by the taxpayer out of or under a registered pension plan or a specified pension plan as a consequence of the death of an individual of whom the taxpayer was a child or grandchild, if the taxpayer was, immediately before the death, financially dependent on the individual for support because of mental or physical infirmity,

(2) Sub-subclause 60(l)(v)(B.1)(II)1 of the Act is replaced by the following:

1. a payment (other than a payment that is part of a series of periodic payments or that relates to an actuarial surplus) received by the taxpayer out of or under a registered pension plan or a specified pension plan,

(3) Paragraph 60(v) of the Act is repealed.

(4) Subsections (1) to (3) apply to taxation years that begin after 2009.

12. (1) The definition “eligible individual” in subsection 60.02(1) of the Act is replaced by the following:

“eligible individual” means a child or grandchild of a deceased annuitant under a registered retirement savings plan or registered retirement income fund, or of a deceased member of a registered pension plan or a specified pension plan, who was financially dependent on the deceased for support, at the time of the deceased’s death, by reason of mental or physical infirmity.

(2) Paragraph (c) of the definition “eligible proceeds” in subsection 60.02(1) of the Act is replaced by the following:

(c) a payment (other than a payment that is part of a series of periodic payments or that relates to an actuarial surplus) out of or under a registered pension plan or a specified pension plan.

(3) Subsections (1) and (2) are deemed to have come into force on March 4, 2010.

13. (1) Subparagraph (b)(ii) of the definition “Canadian resource property” in subsection 66(15) of the Act is replaced by the following:

(ii) prospect, explore, drill or mine for minerals in a mineral resource in Canada other than a bituminous sands deposit or an oil shale deposit,

(2) Paragraph (c) of the definition “Canadian resource property” in subsection 66(15) of the Act is replaced by the following:

(c) any oil or gas well in Canada or any real property or immovable in Canada the principal value of which depends on its petroleum, natural gas or related hydrocarbon content (not including any depreciable property),

(3) Paragraphs (d) and (e) of the definition “Canadian resource property” in subsection 66(15) of the Act are replaced by the following:

(d) any right to a rental or royalty computed by reference to the amount or value of production from an oil or a gas well in Canada, or from a natural accumulation of petroleum, natural gas or a related hydrocarbon in Canada, if the payer of the rental or royalty has an interest in, or for civil law a right in, the well or accumulation, as the case may be, and 90% or more of the rental or royalty is payable out of, or from the proceeds of, the production from the well or accumulation,

(e) any right to a rental or royalty computed by reference to the amount or value of production from a mineral resource in Canada, other than a bituminous sands deposit or an oil shale deposit, if the payer of the rental or royalty has an interest in, or for civil law a right in, the mineral resource and 90% or more of the rental or royalty is payable out of, or from the proceeds of, the production from the mineral resource,

(4) Paragraphs (f) and (g) of the definition “Canadian resource property” in subsection 66(15) of the Act are replaced by the following:

(f) any real property or immovable in Canada (not including any depreciable property) the principal value of which depends on its mineral resource content other than where the mineral resource is a bituminous sands deposit or an oil shale deposit,

(g) any right to or interest in — or, for civil law, any right to or in — any property described in any of paragraphs (a) to (e), other than a right or an interest that the taxpayer has because the taxpayer is a beneficiary under a trust or a member of a partnership, or

(5) Subsections (1), (2) and (4) apply in respect of properties and rights acquired after March 21, 2011 except that, in respect of a property or right acquired by a person or partnership before 2012 if the person or partnership was obligated to acquire the property or right pursuant to an agreement in writing entered into by the person or partnership before March 22, 2011,

(a) subparagraph (b)(ii) of the definition “Canadian resource property” in subsection 66(15) of the Act, as enacted by subsection (1), is to be read without reference to “other than a bituminous sands deposit or an oil shale deposit”;

(b) the reference to “petroleum, natural gas or related hydrocarbon content” in paragraph (c) of the definition “Canadian resource property” in subsection 66(15) of the Act, as enacted by subsection (2), is to be read as a reference to “petroleum or natural gas content”; and

(c) paragraph (f) of the definition “Canadian resource property” in subsection 66(15) of the Act, as enacted by subsection (4), is to be read without reference to “other than where the mineral resource is a bituminous sands deposit or an oil shale deposit”.

(6) Subsection (3) applies in respect of rights acquired after December 20, 2002 except that, in respect of a right acquired before March 22, 2011 or in respect of a right that is acquired by a person or partnership after March 21, 2011 and before 2012 and that the person or partnership is obligated to acquire pursuant to an agreement in writing entered into by the person or partnership before March 22, 2011,

(a) the reference to “petroleum, natural gas or a related hydrocarbon” in paragraph (d) of the definition “Canadian resource property” in subsection 66(15) of the Act, as enacted by subsection (3), is to be read as a reference to “petroleum or natural gas”; and

(b) paragraph (e) of the definition “Canadian resource property” in subsection 66(15) of the Act, as enacted by subsection (3), is to be read without reference to “, other than a bituminous sands deposit or an oil shale deposit,”.

14. (1) Paragraph (f) of the definition “Canadian exploration expense” in subsection 66.1(6) of the Act is amended by striking out “or” at the end of subparagraph (v) and by replacing subparagraph (vi) with the following:

(vi) any expense that may reasonably be considered to be related to a mine in the mineral resource that has come into production in reasonable commercial quantities or to be related to a potential or actual extension of the mine,

(2) Paragraph (g) of the definition “Canadian exploration expense” in subsection 66.1(6) of the Act is replaced by the following:

(g) any expense incurred by the taxpayer after November 16, 1978 for the purpose of bringing a new mine in a mineral resource in Canada, other than a bituminous sands deposit or an oil shale deposit, into production, in reasonable commercial quantities and incurred before the new mine comes into production in such quantities, including an expense for clearing, removing overburden, stripping, sinking a mine shaft or constructing an adit or other underground entry, but not including any expense that results in revenue or can reasonably be expected to result in revenue earned before the new mine comes into production in reasonable commercial quantities, except to the extent that the total of all such expenses exceeds the total of those revenues,

(3) The definition “Canadian exploration expense” in subsection 66.1(6) of the Act is amended by adding the following after paragraph (g.1):

(4) Paragraph (k.2) of the definition “Canadian exploration expense” in subsection 66.1(6) of the Act is repealed.

(5) Subsection 66.1(6) of the Act is amended by adding the following in alphabetical order:

(6) Subsections (1), (2) and (4) apply to expenses incurred after November 5, 2010 except that in respect of expenses incurred before March 22, 2011 paragraph (g) of the definition “Canadian exploration expense” in subsection 66.1(6) of the Act, as enacted by subsection (2), is to be be read without reference to “, other than a bituminous sands deposit or an oil shale deposit,”.

(7) Subsection (3) applies to expenses incurred after March 21, 2011.

(8) Subsection (5) is deemed to have come into force on March 22, 2011.

15. (1) The definition “Canadian development expense” in subsection 66.2(5) of the Act is amended by adding the following after paragraph (c):

(2) The portion of the description of F in the definition “cumulative Canadian development expense” in subsection 66.2(5) of the Act before paragraph (a) is replaced by the following:

F      is the total of all amounts each of which is an amount in respect of property described in paragraph (b), (e) or (f) of the definition “Canadian resource property” in subsection 66(15) or property disposed of after March 21, 2011 which was described in any of those paragraphs and the cost of which when acquired by the taxpayer was included in the Canadian development expense of the taxpayer, or any right to or interest in — or, for civil law, any right in or to — such a property, other than such a right or an interest that the taxpayer has by reason of being a beneficiary under a trust or a member of a partnership, (in this description referred to as “the particular property”) disposed of by the taxpayer before that time equal to the amount, if any, by which

(3) Subsection (1) applies to expenses incurred after March 21, 2011.

(4) Subsection (2) is deemed to have come into force on March 22, 2011.

16. (1) Subsection 74.1(1) of the Act is replaced by the following:

74.1 (1) If an individual has transferred or lent property (otherwise than by an assignment of any portion of a retirement pension under section 65.1 of the Canada Pension Plan or a comparable provision of a provincial pension plan as defined in section 3 of that Act), either directly or indirectly, by means of a trust or by any other means whatever, to or for the benefit of a person who is the individual’s spouse or common-law partner or who has since become the individual’s spouse or common-law partner, any income or loss, as the case may be, of that person for a taxation year from the property or from property substituted therefor, that relates to the period in the year throughout which the individual is resident in Canada and that person is the individual’s spouse or common-law partner, is deemed to be income or a loss, as the case may be, of the individual for the year and not of that person.

(2) Subsection (1) applies to transfers and loans made after 2010.

17. (1) Paragraph 74.5(12)(a.1) of the Act is repealed.

(2) Subsection (1) applies to transfers made after 2010.

18. (1) The portion of subsection 81(4) of the Act after paragraph (b) is replaced by the following:

there shall not be included in computing the individual’s income derived from the perform-ance of those duties the lesser of $1,000 and the total of those amounts, other than, if the individual makes a claim under section 118.06 for the year, amounts received in respect of duties as a firefighter.

(2) Subsection (1) applies to the 2011 and subsequent taxation years.

19. (1) Clause (a)(i)(A) of the definition “capital dividend account” in subsection 89(1) of the Act is replaced by the following:

(A) the amount of the corporation’s capital gain from the disposition (other than a disposition under subsection 40(12) or that is the making of a gift after December 8, 1997 that is not a gift described in subsection 110.1(1)) of a property in the period beginning at the beginning of its first taxation year (that began after the corporation last became a private corporation and that ended after 1971) and ending immediately before the particular time (in this definition referred to as “the period”)

(2) Subparagraph (a)(i) of the definition “capital dividend account” in subsection 89(1) of the Act is amended by striking out “and” at the end of clause (B) and by adding the following after that clause:

(3) Subsections (1) and (2) apply to dispositions that occur on or after March 22, 2011.

20. (1) Subparagraphs 96(1)(d)(i) and (ii) of the Act are replaced by the following:

(i) this Act were read without reference to sections 34.1 and 34.2, subsection 59(1), paragraph 59(3.2)(c.1) and subsections 66.1(1), 66.2(1) and 66.4(1), and

(ii) no deduction were permitted under any of section 29 of the Income Tax Application Rules, subsection 65(1) and sections 66, 66.1, 66.2, 66.21 and 66.4;

(2) Subsection (1) applies to the 2011 and subsequent taxation years.

21. (1) Paragraph 110.1(1)(a) of the Act is amended by adding the following after subparagraph (iv):

(2) The portion of paragraph 110.1(1)(a) of the Act, as amended by subsection (1), before the formula is replaced by the following:

(a) the total of all amounts each of which is the fair market value of a gift (other than a gift described in paragraph (b), (c) or (d)) made by the corporation in the year or in any of the five preceding taxation years to a qualified donee, not exceeding the lesser of the corporation’s income for the year and the amount determined by the formula

(3) Subparagraph 110.1(3)(a)(i) of the Act is replaced by the following:

(i) capital property to a qualified donee, or

(4) Subsection 110.1(6) of the Act is replaced by the following:

(6) Subsections 118.1(13) to (14) and (16) to (20) apply to a corporation as if the references in those subsections to an individual were read as references to a corporation and as if a non-qualifying security of a corporation included a share (other than a share listed on a designated stock exchange) of the capital stock of the corporation.

(5) Section 110.1 of the Act is amended by adding the following after subsection (9):

(6) Subsection (1) applies to gifts made after May 8, 2000.

(7) Subsections (2) and (3) come into force on the later of the day on which this Act receives royal assent and January 1, 2012.

(8) Subsection (4) is deemed to have come into force on March 22, 2011.

(9) Subsections 110.1(10) to (13) of the Act, as enacted by subsection (5), apply to options granted on or after March 22, 2011.

(10) Subsections 110.1(14) to (17) of the Act, as enacted by subsection (5), apply to transfers of property made on or after March 22, 2011, except that an information return required to be filed under subsection 110.1(16) of the Act, as enacted by subsection (5), that is filed before November 16, 2011 is deemed to have been filed on time.

22. (1) The portion of subsection 112(3.01) of the Act before paragraph (a) is replaced by the following:

(3.01) A qualified dividend shall not be included in the total determined under subparagraph (3)(a)(i) or paragraph (3)(b) if the taxpayer establishes that

(2) The portion of subsection 112(3.11) of the Act before paragraph (a) is replaced by the following:

(3.11) A qualified dividend shall not be included in the total determined under subparagraph (3.1)(a)(i) or paragraph (3.1)(b) or (c) if the taxpayer establishes that

(3) The portion of clause 112(3.2)(a)(ii)(C) of the Act before subclause (I) is replaced by the following:

(C) that is a qualified dividend received on the share and designated under subsection 104(19) by the trust in respect of a beneficiary that was a corporation, partnership or another trust where the trust establishes that

(4) The portion of clause 112(3.3)(a)(ii)(C) of the Act before subclause (I) is replaced by the following:

(C) that is a qualified dividend received on the share after that time and designated under subsection 104(19) by the trust in respect of a beneficiary that was a corporation, partnership or another trust where the trust establishes that

(5) The portion of subsection 112(3.31) of the Act before paragraph (a) is replaced by the following:

(3.31) A qualified dividend received by a trust shall not be included under subparagraph (3.2)(a)(i) or (b)(ii) or (3.3)(a)(i) if the trust establishes that the dividend

(6) The portion of subsection 112(3.32) of the Act before paragraph (a) is replaced by the following:

(3.32) A qualified dividend that is a taxable dividend received on the share and that is designated under subsection 104(19) by the trust in respect of a beneficiary that was a corporation, partnership or trust, shall not be included under paragraph (3.2)(b) or (3.3)(b) if the trust establishes that the dividend was received by an individual (other than a trust), or

(7) The portion of subsection 112(4.01) of the Act before paragraph (a) is replaced by the following:

(4.01) A qualified dividend shall not be included in the total determined under paragraph (4)(a), (b) or (c) if the taxpayer establishes that

(8) The portion of subsection 112(4.11) of the Act before paragraph (a) is replaced by the following:

(4.11) A qualified dividend shall not be included in the total determined under paragraph (4.1)(a), (b) or (c) if the shareholder establishes that

(9) The portion of subsection 112(4.21) of the Act before paragraph (a) is replaced by the following:

(4.21) A qualified dividend shall not be included in the total determined under paragraph (4.2)(a) if the taxpayer establishes that

(10) The portion of subsection 112(4.22) of the Act before paragraph (a) is replaced by the following:

(4.22) A qualified dividend shall not be included in the total determined under paragraph (4.2)(b) if the taxpayer establishes that

(11) Paragraph 112(5)(c) of the Act is replaced by the following:

(c) the taxpayer received

(i) a dividend on the share at a time when the taxpayer and persons with whom the taxpayer was not dealing at arm’s length held in total more than 5% of the issued shares of any class of the capital stock of the corporation from which the dividend was received, or

(12) The portion of subsection 112(5.21) of the Act before paragraph (a) is replaced by the following:

(5.21) A dividend, other than a dividend received under subsection 84(3), shall not be included in the total determined under paragraph (b) of the description of B in subsection (5.2) unless

(13) Subsection 112 of the Act is amended by adding the following after subsection (6):

(14) Subsections (1) to (13) apply to dispositions occurring on or after March 22, 2011.

23. (1) Subparagraphs (a)(i) and (ii) of the description of B in subsection 118(1) of the Act are replaced by the following:

(i) $10,527, and

(ii) the amount determined by the formula

where

C       is

C.1      is the income of the individual’s spouse or common-law partner for the year or, if the individual and the individual’s spouse or common-law partner are living separate and apart at the end of the year because of a breakdown of their marriage or common-law partnership, the spouse’s or common-law partner’s income for the year while married to, or in a common-law partnership with, the individual and not so separated,

(2) Subparagraphs (b)(iii) and (iv) of the description of B in subsection 118(1) of the Act are replaced by the following:

(iii) $10,527, and

(iv) the amount determined by the formula

where

D       is

D.1 is the dependent person’s income for the year,

(3) Paragraph (b.1) of the description of B in subsection 118(1) of the Act is replaced by the following:

(b.1) if

(i) a child, who is under the age of 18 years at the end of the taxation year, of the individual ordinarily resides throughout the taxation year with the individual together with another parent of the child, the total of

(A) $2,131 for each such child, and

(ii) except where subparagraph (i) applies, the individual may deduct an amount under paragraph (b) in respect of the individual’s child who is under the age of 18 years at the end of the taxation year, or could deduct such an amount in respect of that child if paragraph (4)(a) and the reference in paragraph (4)(b) to “or the same domestic establishment” did not apply to the individual for the taxation year and if the child had no income for the year, the total of

(A) $2,131 for each such child, and

(4) The portion of paragraph (c.1) of the description of B in subsection 118(1) of the Act after subparagraph (iii) is replaced by the following:

the amount determined by the formula

where

E      is

E.1      is the greater of $14,624 and the particular person’s income for the year,

(5) The portion of paragraph (d) of the description of B in subsection 118(1) of the Act after subparagraph (ii) is replaced by the following:

the amount determined by the formula

where

F is the greater of $6,076 and the dependant’s income for the year, and

(6) Paragraph 118(4)(b) of the Act is replaced by the following:

(b) not more than one individual is entitled to a deduction under subsection (1) because of paragraph (b) of the description of B in that subsection for a taxation year in respect of the same person or the same domestic establishment and where two or more individuals otherwise entitled to such a deduction fail to agree as to the individual by whom the deduction may be made, no such deduction for the year shall be allowed to either or any of them;

(7) Subparagraph (a)(i) of the definition “pension income” in subsection 118(7) of the Act is replaced by the following:

(i) a payment in respect of a life annuity out of or under a superannuation plan, a pension plan or a specified pension plan,

(8) Paragraph 118(8)(e) of the Act is replaced by the following:

(e) a payment received out of or under a salary deferral arrangement, a retirement compensation arrangement, an employee benefit plan or an employee trust; or

(9) Subsections (1) to (6) apply to the 2011 and subsequent taxation years, except that

(a) for the 2011 taxation year, the reference to “$2,000” in paragraphs (a), (b), (b.1), (c.1) and (d) of the description of B in subsection 118(1) of the Act, as amended by subsections (1) to (5) respectively, is to be read as a reference to “nil”;

(b) for the 2011 taxation year, subsection 117.1(1) of the Act does not apply for the purposes of computing the amounts to be used under paragraphs (a), (b), (b.1), (c.1) and (d) of the description of B in subsection 118(1) of the Act, as amended by subsections (1) to (5) respectively;

(c) for the 2012 taxation year, for the purpose of making the adjustment provided under subsection 117.1(1) of the Act as it applies to paragraph (d) of the description of B in subsection 118(1) of the Act, as amended by subsection (5), in lieu of the amounts of $10,358 and $6,076, the amounts to be used for the preceding year are $10,527 and $6,245, respectively; and

(d) for the 2012 taxation year, subsection 117.1(1) of the Act does not apply in respect of the amount of $2,000 referred to in paragraphs (a), (b), (b.1), (c.1) and (d) of the description of B in subsection 118(1) of the Act, as amended by subsections (1) to (5) respectively.

(10) Subsections (7) and (8) apply after 2009.

24. (1) The Act is amended by adding the following after section 118.03:

(2) Subsection (1) applies to the 2011 and subsequent taxation years.

25. (1) The Act is amended by adding the following after section 118.05:

(2) Subsection (1) applies to the 2011 and subsequent taxation years.

26. (1) Paragraph (d) of the definition “total charitable gifts” in subsection 118.1(1) of the English version of the Act is replaced by the following:

(d) a municipality in Canada,

(2) The definition “total charitable gifts” in subsection 118.1(1) of the Act is amended by adding the following after paragraph (d):

(3) The definition “total charitable gifts” in subsection 118.1(1) of the Act, as amended by subsections (1) and (2), is replaced by the following:

“total charitable gifts”, of an individual for a taxation year, means the total of all amounts each of which is the fair market value of a gift (other than a gift the fair market value of which is included in the total Crown gifts, the total cultural gifts or the total ecological gifts of the individual for the year) made by the individual in the year or in any of the five preceding taxation years (other than in a year for which a deduction under subsection 110(2) was claimed in computing the individual’s taxable income) to a qualified donee, to the extent that the amount was not included in determining an amount that was deducted under this section in computing the individual’s tax payable under this Part for a preceding taxation year;

(4) Paragraph 118.1(6)(a) of the Act is replaced by the following:

(a) capital property to a qualified donee, or

(5) Paragraph 118.1(13)(c) of the Act is replaced by the following:

(c) if the security is disposed of by the donee within 60 months after the particular time and paragraph (b) does not apply to the security, the individual is deemed to have made a gift to the donee of property at the time of the disposition and the fair market value of that gift is deemed to be the lesser of the fair market value of any consideration (other than a non-qualifying security of any person) received by the donee for the disposition and the amount of the gift made at the particular time that would, but for this subsection, have been included in the individual’s total charitable gifts or total Crown gifts for a taxation year; and

(6) Section 118.1 of the Act is amended by adding the following after subsection (13):

(7) Section 118.1 of the Act is amended by adding the following after subsection (20):

(8) Subsections (1) and (2) apply to gifts made after May 8, 2000.

(9) Subsections (3) and (4) come into force on the later of the day on which this Act receives royal assent and January 1, 2012.

(10) Subsections (5) and (6) are deemed to have come into force on March 22, 2011.

(11) Subsections 118.1(21) to (24) of the Act, as enacted by subsection (7), apply in respect of options granted on or after March 22, 2011.

(12) Subsections 118.1(25) to (28) of the Act, as enacted by subsection (7), apply to transfers of property made on or after March 22, 2011, except that an information return required to be filed under subsection 118.1(27) of the Act, as enacted by subsection (7), that is filed before November 16, 2011 is deemed to have been filed on time.

27. (1) The portion of the description of D in subsection 118.2(1) of the Act before the formula is replaced by the following:

D      is the total of all amounts each of which is, in respect of a dependant of the individual (within the meaning assigned by subsection 118(6), other than a child of the individual who has not attained the age of 18 years before the end of the taxation year), the amount determined by the formula

(2) Subsection (1) applies to the 2011 and subsequent taxation years.

28. (1) Paragraph 118.3(2)(d) of the Act is replaced by the following:

(d) the amount of that person’s tax payable under this Part for the year computed before any deductions under this Division (other than under sections 118 to 118.06 and 118.7).

(2) Subsection (1) applies to the 2011 and subsequent taxation years.

29. (1) The portion of paragraph 118.5(1)(a) of the Act before subparagraph (ii.1) is replaced by the following:

(a) subject to subsection (1.1), where the individual was during the year a student enrolled at an educational institution in Canada that is

(i) a university, college or other educational institution providing courses at a post-secondary school level, or

(ii) certified by the Minister of Human Resources and Skills Development to be an educational institution providing courses, other than courses designed for university credit, that furnish a person with skills for, or improve a person’s skills in, an occupation,

an amount equal to the product obtained when the appropriate percentage for the year is multiplied by the amount of any fees for the individual’s tuition paid in respect of the year to the educational institution, except to the extent that those fees

(2) Subparagraph 118.5(1)(b)(i) of the Act is replaced by the following:

(i) paid in respect of a course of less than three consecutive weeks duration,

(3) Subsection 118.5(1) of the Act is amended by striking out “and” at the end of paragraph (b), by adding “and” at the end of paragraph (c) and by adding the following after paragraph (c):

(4) Section 118.5 of the Act is amended by adding the following after subsection (1):

(5) Section 118.5 of the Act is amended by adding the following after subsection (3):

(6) Subsections (1) and (3) to (5) apply to the 2011 and subsequent taxation years.

(7) Subsection (2) applies to tuition fees paid for the 2011 and subsequent taxation years.

30. (1) Paragraph (b) of the definition “designated educational institution” in subsection 118.6(1) of the Act is replaced by the following:

(b) a university outside Canada at which the individual referred to in subsection (2) was enrolled in a course, of not less than three consecutive weeks duration, leading to a degree, or

(2) The portion of the definition “qualifying educational program” in subsection 118.6(1) of the Act before paragraph (a) is replaced by the following:

“qualifying educational program” means a program of not less than three consecutive weeks duration that provides that each student taking the program spend not less than ten hours per week on courses or work in the program and, in respect of a program at an institution described in the definition “designated educational institution” (other than an institution described in subparagraph (a)(ii) of that definition), that is a program at a post-secondary school level that does not consist primarily of research (unless the program leads to a diploma from a college or a Collège d’enseignement général et professionnel, or a bachelor, masters, doctoral or equivalent degree) but, in relation to any particular student, does not include a program if the student receives, from a person with whom the student is dealing at arm’s length, any allowance, benefit, grant or reimbursement for expenses in respect of the program other than

(3) Subsection (1) applies to tuition fees paid for the 2011 and subsequent taxation years.

(4) Subsection (2) applies to the 2010 and subsequent taxation years.

31. (1) The description of C in subsection 118.61(1) of the Act is replaced by the following:

C      is the lesser of the value of B and the amount that would be the individual’s tax payable under this Part for the year if no amount were deductible under this Division (other than an amount deductible under this section and any of sections 118 to 118.06, 118.3 and 118.7);

(2) Paragraph 118.61(2)(b) of the Act is replaced by the following:

(b) the amount that would be the individual’s tax payable under this Part for the year if no amount were deductible under this Division (other than an amount deductible under this section and any of sections 118 to 118.06, 118.3 and 118.7).

(3) Subsections (1) and (2) apply to the 2011 and subsequent taxation years.

32. (1) Paragraph (a) of the description of C in section 118.8 of the Act is replaced by the following:

(a) the amount that would be the spouse’s or common-law partner’s tax payable under this Part for the year if no amount were deductible under this Division (other than an amount deductible under subsection 118(1) because of paragraph (c) of the description of B in that subsection, under subsection 118(10) or under any of sections 118.01 to 118.06, 118.3, 118.61 and 118.7)

(2) Subparagraph (b)(ii) of the description of C in section 118.8 of the Act is replaced by the following:

(ii) the amount that would be the spouse’s or common-law partner’s tax payable under this Part for the year if no amount were deductible under this Division (other than an amount deductible under any of sections 118 to 118.06, 118.3, 118.61 and 118.7).

(3) Subsections (1) and (2) apply to the 2011 and subsequent taxation years.

33. (1) The description of B in paragraph 118.81(a) of the Act is replaced by the following:

B      is the amount that would be the person’s tax payable under this Part for the year if no amount were deductible under this Division (other than an amount deductible under any of sections 118 to 118.06, 118.3, 118.61 and 118.7), and

(2) Subsection (1) applies to the 2011 and subsequent taxation years.

34. (1) Section 118.92 of the Act is replaced by the following:

118.92 In computing an individual’s tax payable under this Part, the following provisions shall be applied in the following order: subsections 118(1) and (2), section 118.7, subsections 118(3) and (10) and sections 118.01, 118.02, 118.03, 118.031, 118.04, 118.05, 118.06, 118.3, 118.61, 118.5, 118.6, 118.9, 118.8, 118.2, 118.1, 118.62 and 121.

(2) Subsection (1) applies to the 2011 and subsequent taxation years.

35. (1) Section 118.94 of the Act is replaced by the following:

118.94 Sections 118 to 118.06 and 118.2, subsections 118.3(2) and (3) and sections 118.6, 118.8 and 118.9 do not apply for the purpose of computing the tax payable under this Part for a taxation year by an individual who at no time in the year is resident in Canada unless all or substantially all the individual’s income for the year is included in computing the individual’s taxable income earned in Canada for the year.

(2) Subsection (1) applies to the 2011 and subsequent taxation years.

36. (1) The portion of the definition “excluded amount” in subsection 120.4(1) of the Act before paragraph (a) is replaced by the following:

“excluded amount”, in respect of an individual for a taxation year, means an amount that is the income from, or the taxable capital gain from the disposition of, a property acquired by or for the benefit of the individual as a consequence of the death of

(2) Section 120.4 of the Act is amended by adding the following after subsection (3):

(3) Subsections (1) and (2) apply to dispositions that occur on or after March 22, 2011.

37. (1) Paragraphs 122.5(3.1)(a) and (b) of the Act are replaced by the following:

(a) the amount deemed by that subsection to have been paid by the eligible individual during the particular month specified for the taxation year is less than $50; and

(b) it is reasonable to conclude that the amount deemed by that subsection to have been paid by the eligible individual during each subsequent month specified for the taxation year will be less than $50.

(2) Subsection (1) applies to amounts deemed to be paid during months specified for the 2010 and subsequent taxation years.

38. (1) Subsection 122.61(2) of the Act is replaced by the following:

(2) Notwithstanding subsection (1), if a particular month is the first month during which an overpayment that is less than $20 (or such other amount as is prescribed) is deemed under that subsection to have arisen on account of a person’s liability under this Part for the base taxation year in relation to the particular month, any such overpayment that would, but for this subsection, reasonably be expected at the end of the particular month to arise during another month in relation to which the year is the base taxation year is deemed to arise under that subsection during the particular month and not during the other month.

(2) Subsection (1) applies with respect to overpayments deemed to arise during months that are after June 2011.

39. (1) Subsections 122.62(5) to (7) of the Act are replaced by the following:

(5) If the cohabiting spouse or common-law partner of an eligible individual in respect of a qualified dependant dies,

(b) subject to subsection (8), for the purpose of determining the amount deemed under subsection 122.61(1) to be an overpayment arising in that first month and any subsequent month on account of the eligible individual’s liability under this Part for the base taxation year in relation to that first month, the eligible individual’s adjusted income for the year is deemed to be equal to the eligible individ-ual’s income for the year.

(6) If a person ceases to be an eligible individual’s cohabiting spouse or common-law partner,

(b) subject to subsection (8), for the purpose of determining the amount deemed under subsection 122.61(1) to be an overpayment arising in that first month and any subsequent month on account of the eligible individual’s liability under this Part for the base taxation year in relation to that first month, the eligible individual’s adjusted income for the year is deemed to be equal to the eligible individ-ual’s income for the year.

(7) If a taxpayer becomes the cohabiting spouse or common-law partner of an eligible individual,

(a) the eligible individual shall notify the Minister in prescribed form of that event before the end of the first calendar month that begins after that event; and

(b) subject to subsection (8), for the purpose of determining the amount deemed under subsection 122.61(1) to be an overpayment arising in that first month and any subsequent month on account of the eligible individual’s liability under this Part for the base taxation year in relation to that first month, the taxpayer is deemed to have been the eligible individual’s cohabiting spouse or common-law partner at the end of the base taxation year in relation to that month.

(2) Subsection (1) applies in respect of events that occur after June 2011.

40. (1) Paragraph (a) of the definition “flow-through mining expenditure” in subsection 127(9) of the Act is replaced by the following:

(a) that is a Canadian exploration expense incurred by a corporation after March 2011 and before 2013 (including, for greater certainty, an expense that is deemed by subsection 66(12.66) to be incurred before 2013) in conducting mining exploration activity from or above the surface of the earth for the purpose of determining the existence, location, extent or quality of a mineral resource described in paragraph (a) or (d) of the definition “mineral resource” in subsection 248(1),

(2) Paragraphs (c) and (d) of the definition “flow-through mining expenditure” in subsection 127(9) of the Act are replaced by the following:

(c) an amount in respect of which is renounced in accordance with subsection 66(12.6) by the corporation to the taxpayer (or a partnership of which the taxpayer is a member) under an agreement described in that subsection and made after March 2011 and before April 2012, and

(d) that is not an expense that was renounced under subsection 66(12.6) to the corporation (or a partnership of which the corporation is a member), unless that renunciation was under an agreement described in that subsection and made after March 2011 and before April 2012;

(3) Subsections (1) and (2) apply to expenses renounced under a flow-through share agreement made after March 2011.

41. (1) Section 127.531 of the Act is replaced by the following:

127.531 An individual’s basic minimum tax credit for a taxation year is the total of all amounts that may be deducted in computing the individual’s tax payable for the year under this Part under any of subsections 118(1) and (2), sections 118.1 and 118.2, subsection 118.3(1) and sections 118.5 to 118.7 and 119.

(2) Section 127.531 of the Act, as enacted by subsection (1), is replaced by the following:

127.531 An individual’s basic minimum tax credit for a taxation year is the total of all amounts each of which is

(a) an amount deducted under any of subsections 118(1) and (2) and 118.3(1) and sections 118.5 to 118.7 and 119 in computing the individual’s tax payable for the year under this Part; or

(3) Paragraph 127.531(a) of the Act, as enacted by subsection (2), is replaced by the following:

(a) an amount deducted under any of subsections 118(1) and (2), 118.01(2) and 118.3(1) and sections 118.5 to 118.7 and 119 in computing the individual’s tax payable for the year under this Part; or

(4) Paragraph 127.531(a) of the Act, as enacted by subsection (3), is replaced by the following:

(a) an amount deducted under any of subsections 118(1), (2) and (10), 118.01(2), 118.02(2) and 118.3(1) and sections 118.5 to 118.7 and 119 in computing the individ-ual’s tax payable for the year under this Part; or

(5) Paragraph 127.531(a) of the Act, as enacted by subsection (4), is replaced by the following:

(a) an amount deducted under any of subsections 118(1), (2) and (10), 118.01(2), 118.02(2), 118.03(2) and 118.3(1) and sections 118.5 to 118.7 and 119 in computing the individual’s tax payable for the year under this Part; or

(6) Paragraph 127.531(a) of the Act, as enacted by subsection (5), is replaced by the following:

(a) an amount deducted under any of subsections 118(1), (2) and (10), sections 118.01 to 118.05, subsection 118.3(1), sections 118.5 to 118.7 and 119 and subsection 127(1) in computing the individual’s tax payable for the year under this Part; or

(7) Paragraph 127.531(a) of the Act, as enacted by subsection (6), is replaced by the following:

(a) an amount deducted under any of subsections 118(1), (2) and (10), sections 118.01 to 118.06, subsection 118.3(1), sections 118.5 to 118.7 and 119 and subsection 127(1) in computing the individual’s tax payable for the year under this Part; or

(8) Subsection (1) applies to dispositions after December 23, 1998 for individuals who ceased to be resident in Canada after October 1, 1996.

(9) Subsection (2) applies to the 2002 and subsequent taxation years.

(10) Subsection (3) applies to the 2005 and subsequent taxation years.

(11) Subsection (4) applies to the 2006 and subsequent taxation years.

(12) Subsection (5) applies to the 2007 and subsequent taxation years.

(13) Subsection (6) applies to the 2009 and subsequent taxation years.

(14) Subsection (7) applies to the 2011 and subsequent taxation years.

42. (1) Clause 128(2)(e)(iii)(A) of the Act is replaced by the following:

(A) under any of sections 118 to 118.06, 118.2, 118.3, 118.5, 118.6, 118.8 and 118.9,

(2) Subsection (1) applies to the 2011 and subsequent taxation years.

43. (1) Paragraph (g) of the definition “excluded right or interest” in subsection 128.1(10) of the Act is amended by adding “or” at the end of subparagraph (ii) and by repealing subparagraph (iii).

(2) Subsection (1) applies to taxation years that begin after 2009.

44. (1) The description of G in the definition “surplus funds derived from operations” in subsection 138(12) of the Act is replaced by the following:

G      is the total of all gifts made in the period by the insurer to a qualified donee, and

(2) Subsection (1) comes into force on the later of the day on which this Act receives royal assent and January 1, 2012.

45. (1) The definition “non-qualified investment” in subsection 146(1) of the Act is replaced by the following:

“non-qualified investment” has the same meaning as in subsection 207.01(1);

(2) The definition “benefit” in subsection 146(1) of the Act is amended by adding the following after paragraph (b):

(3) The portion of subsection 146(1.1) of the Act before the formula is replaced by the following:

(1.1) For the purpose of paragraph (b) of the definition “refund of premiums” in subsection (1), clause 60(l)(v)(B.01), the definition “eligible individual” in subsection 60.02(1) and subparagraph 104(27)(e)(i), it is assumed, unless the contrary is established, that an individ-ual’s child or grandchild was not financially dependent on the individual for support immediately before the individual’s death if the income of the child or grandchild for the taxation year preceding the taxation year in which the individual died exceeded the amount determined by the formula

(4) Subsection 146(2) of the Act is amended by adding “and” at the end of paragraph (c.3) and by repealing paragraph (c.4).

(5) Section 146 of the Act is amended by adding the following after subsection (5.1):

(6) Subsection 146(6) of the Act is repealed.

(7) Subparagraph 146(8.2)(b)(iii) of the Act is replaced by the following:

(iii) was not paid by way of a transfer of an amount from a specified pension plan to a registered retirement savings plan in circumstances to which subsection (21) applied,

(8) Subsection 146(10) of the Act is replaced by the following:

(10) If at any time in a taxation year a trust governed by a registered retirement savings plan uses or permits to be used any property of the trust as security for a loan, the fair market value of the property at the time it commenced to be so used shall be included in computing the income for the year of the taxpayer who is the annuitant under the plan at that time.

(9) Subsections 146(11) and (11.1) of the Act are repealed.

(10) Subsection 146(13.1) of the Act is repealed.

(11) The portion of subsection 146(21) of the Act before subparagraph (a)(i) is replaced by the following:

(21) Where

(a) an amount (other than an amount that is part of a series of periodic payments) is transferred directly from an individual’s account under a specified pension plan

(12) Section 146 of the Act is amended by adding the following after subsection (21):

(13) The portion of subsection 146(22) of the Act before paragraph (b) is replaced by the following:

(22) If the Minister so directs,

(a) except for the purposes of subparagraphs (5)(a)(iv.1) and (5.1)(a)(iv), an amount paid by an individual in a taxation year (other than an amount paid in the first 60 days of the year) as a premium is deemed to have been paid at the beginning of the year and not at the time it was actually paid;

(14) Subsections (1), (6), (8) and (9) apply in respect of investments acquired after March 22, 2011.

(15) Subsections (2) and (10) apply to transactions occurring, income earned, capital gains accruing and investments acquired after March 22, 2011.

(16) Subsection (3) is deemed to have come into force on March 4, 2010.

(17) Subsection (4) is deemed to have come into force on March 23, 2011.

(18) Subsection (5) applies in respect of transfers made after February 2009.

(19) Subsections (7), (11) and (13) apply to taxation years that begin after 2009.

(20) Subsections 146(21.1) and (21.2) of the Act, as enacted by subsection (12), apply to taxation years that begin after 2009, except that, for taxation years that begin before 2011, subsection 146(21.1) of the Act, as enacted by subsection (12), is to be read without reference to “, and for the purposes of section 214.1 of the Income Tax Regulations,”.

(21) Subsection 146(21.3) of the Act, as enacted by subsection (12), applies to taxation years that begin after 2010.

46. (1) Paragraph (b) of the definition “excluded premium” in subsection 146.01(1) of the Act is replaced by the following:

(b) was an amount transferred directly from a registered retirement savings plan, registered pension plan, registered retirement income fund or deferred profit sharing plan,

(2) Subsection (1) applies to taxation years that begin after 2009.

47. (1) Paragraph (c) of the definition “excluded premium” in subsection 146.02(1) of the Act is replaced by the following:

(c) was an amount transferred directly from a registered retirement savings plan, registered pension plan, registered retirement income fund or deferred profit sharing plan; or

(2) Subsection (1) applies to taxation years that begin after 2009.

48. (1) Paragraph (b) of the definition “post-secondary educational institution” in subsection 146.1(1) of the Act is replaced by the following:

(b) an educational institution outside Canada that provides courses at a post-secondary school level and that is

(i) a university, college or other educational institution at which a beneficiary was enrolled in a course of not less than 13 consecutive weeks, or

(2) Subsection (1) applies to educational assistance payments made after 2010.

49. (1) Subparagraph 146.3(2)(f)(vii) of the Act is replaced by the following:

(vii) a specified pension plan in circumstances to which subsection 146(21) applies;

(2) Subsection 146.3(2) of the Act is amended by adding “and” at the end of paragraph (f) and by repealing paragraph (g).

(3) Subsection 146.3(5) of the Act is amended by striking out “or” at the end of paragraph (b), by adding “or” at the end of paragraph (c) and by adding the following after paragraph (c):

(4) Subsections 146.3(7) and (8) of the Act are replaced by the following:

(7) If at any time in a taxation year a trust governed by a registered retirement income fund uses or permits to be used any property of the trust as security for a loan, the fair market value of the property at the time it commenced to be so used shall be included in computing the income for the year of the taxpayer who is the annuitant under the fund at that time.

(5) Subsection 146.3(13) of the Act is repealed.

(6) Subsection (1) applies to taxation years that begin after 2009.

(7) Subsection (2) is deemed to have come into force on March 23, 2011.

(8) Subsections (3) and (5) apply to transactions occurring, income earned, capital gains accruing and investments acquired after March 22, 2011.

(9) Subsection (4) applies in respect of investments acquired after March 22, 2011.

50. (1) Subsection 149(1) of the Act is amended by adding the following after paragraph (f):

(2) Subsection 149(1) of the Act is amended by striking out “or” at the end of paragraph (y) and by adding the following after paragraph (z):

(3) Subsection (1) comes into force on the later of the day on which this Act receives royal assent and January 1, 2012.

(4) Subsection (2) applies to the 1997 and subsequent taxation years.

51. (1) The heading before section 149.1 of the Act is replaced by the following:

(2) Subsection (1) comes into force on the later of the day on which this Act receives royal assent and January 1, 2012.

52. (1) The definitions “qualified donee”, “related business” and “taxation year” in subsection 149.1(1) of the Act are replaced by the following:

“related business”, in relation to a charity or Canadian amateur athletic association, includes a business that is unrelated to the purposes of the charity or association if substantially all persons employed by the charity or association in the carrying on of that business are not remunerated for that employment;

“taxation year” means, in the case of a registered charity or registered Canadian amateur athletic association, a fiscal period;

(2) Subsection 149.1(1) of the Act is amended by adding the following in alphabetical order:

(3) Subsection 149.1(4.1) of the Act is amended by striking out “and” at the end of paragraph (c), by adding “and” at the end of paragraph (d) and by adding the following after paragraph (d):

(4) Section 149.1 of the Act is amended by adding the following after subsection (4.1):

(5) Section 149.1 of the Act is amended by adding the following after subsection (6):

(6.01) A Canadian amateur athletic association is considered to devote its resources to its exclusive purpose and exclusive function to the extent that it carries on

(a) a related business; or

(b) activities involving the participation of professional athletes, if those activities are ancillary and incidental to its exclusive purpose and exclusive function.

(6) Section 149.1 of the Act is amended by adding the following after subsection (6.2):

(7) Subsection 149.1(14) of the Act is replaced by the following:

(14) Every registered charity and registered Canadian amateur athletic association shall, within six months from the end of each taxation year of the charity or association and without notice or demand, file with the Minister both an information return and a public information return for the year in prescribed form and containing prescribed information.

(8) Paragraph 149.1(15)(b) of the Act is replaced by the following:

(b) the Minister may make available to the public in any manner that the Minister considers appropriate, in respect of each registered, or previously registered, charity, Canadian amateur athletic association and qualified donee referred to in paragraph (a) of the definition “qualified donee” in subsection (1),

(i) its name, address and date of registration,

(iii) the effective date of any revocation, annulment or termination of registration;

(9) Subsection 149.1(22) of the Act is replaced by the following:

(22) The Minister may, by registered mail, give notice to a person that the application of the person for registration as a registered charity, registered Canadian amateur athletic association or qualified donee referred to in subparagraph (a)(i) or (iii) of the definition “qualified donee” in subsection (1) is refused.

(10) Section 149.1 of the Act is amended by adding the following after subsection (24):

(11) Subsections (1) to (6) and (8) to (10) come into force on the later of the day on which this Act receives royal assent and January 1, 2012.

(12) Subsection (7) applies to fiscal periods that begin on or after the later of the day on which this Act receives royal assent and January 1, 2012.

53. (1) Subsection 168(1) of the Act is replaced by the following:

168. (1) The Minister may, by registered mail, give notice to a person described in any of paragraphs (a) to (c) of the definition “qualified donee” in subsection 149.1(1) that the Minister proposes to revoke its registration if the person

(a) applies to the Minister in writing for revocation of its registration;

(b) ceases to comply with the requirements of this Act for its registration;

(c) in the case of a registered charity or registered Canadian amateur athletic association, fails to file an information return as and when required under this Act or a regulation;

(d) issues a receipt for a gift otherwise than in accordance with this Act and the regulations or that contains false information;

(e) fails to comply with or contravenes any of sections 230 to 231.5; or

(f) in the case of a registered Canadian amateur athletic association, accepts a gift the granting of which was expressly or implicitly conditional on the association making a gift to another person, club, society or association.

(2) Subsection 168(4) of the Act is replaced by the following:

(4) A person may, on or before the day that is 90 days after the day on which the notice was mailed, serve on the Minister a written notice of objection in the manner authorized by the Minister, setting out the reasons for the objection and all the relevant facts, and the provisions of subsections 165(1), (1.1) and (3) to (7) and sections 166, 166.1 and 166.2 apply, with any modifications that the circumstances require, as if the notice were a notice of assessment made under section 152, if

(a) in the case of a person that is or was registered as a registered charity or is an applicant for such registration, it objects to a notice under any of subsections (1) and 149.1(2) to (4.1), (6.3), (22) and (23);

(3) Subsections (1) and (2) come into force on the later of the day on which this Act receives royal assent and January 1, 2012.

54. (1) Paragraph 172(3)(a) of the Act is replaced by the following:

(2) Subsection 172(3) of the Act is amended by adding the following after paragraph (a.1):

(3) Paragraph 172(3)(d) of the Act is repealed.

(4) The portion of subsection 172(3) of the Act after paragraph (g) is replaced by the following:

the person in a case described in paragraph (a), (a.1) or (a.2), the applicant in a case described in paragraph (b), (e) or (g), a trustee under the plan or an employer of employees who are beneficiaries under the plan, in a case described in paragraph (c), the promoter in a case described in paragraph (e.1), or the administrator of the plan or an employer who participates in the plan, in a case described in paragraph (f) or (f.1), may appeal from the Minister’s decision, or from the giving of the notice by the Minister, to the Federal Court of Appeal.

(5) Paragraph 172(4)(c) of the Act is repealed.

(6) Subsections (1) to (5) come into force on the later of the day on which this Act receives royal assent and January 1, 2012.

55. (1) Paragraph 180(1)(b) of the Act is repealed.

(2) Subsection (1) comes into force on the later of the day on which this Act receives royal assent and January 1, 2012.

56. (1) Subsection 180.01(2) of the Act is amended by striking out “and” at the end of paragraph (d) and by adding the following after paragraph (e):

(2) Subsection (1) is deemed to have come into force on March 4, 2010.

57. (1) The heading of Part V of the Act is replaced by the following:

TAX AND PENALTIES IN RESPECT OF QUALIFIED DONEES

(2) Subsection (1) comes into force on the later of the day on which this Act receives royal assent and January 1, 2012.

58. (1) Section 188 of the Act is amended by adding the following after subsection (1.3):

(2) Subsection (1) comes into force on the later of the day on which this Act receives royal assent and January 1, 2012.

59. (1) Subsections 188.1(1) and (2) of the Act are replaced by the following:

188.1 (1) Subject to subsection (2), a person is liable to a penalty under this Part equal to 5% of its gross revenue for a taxation year from any business that it carries on in the taxation year, if

(a) the person is a registered charity that is a private foundation;

(b) the person is a registered charity that is not a private foundation and the business is not a related business in relation to the charity; or

(c) the person is a registered Canadian amateur athletic association and the business is not a related business in relation to the association.

(2) A person that, less than five years before a particular time, was assessed a liability under subsection (1) or this subsection, for a taxation year, is liable to a penalty under this Part equal to its gross revenue for a subsequent taxation year from any business that, after that assessment and in the subsequent taxation year, it carries on at the particular time if

(a) the person is a registered charity that is a private foundation;

(b) the person is a registered charity that is not a private foundation and the business is not a related business in relation to the charity; or

(c) the person is a registered Canadian amateur athletic association and the business is not a related business in relation to the association.

(2) Subsections 188.1(4) to (9) of the Act are replaced by the following:

(4) A registered charity or registered Canadian amateur athletic association that, at a particular time in a taxation year, confers on a person an undue benefit is liable to a penalty under this Part for the taxation year equal to

(a) 105% of the amount of the benefit, except if the charity or association is liable under paragraph (b) for a penalty in respect of the benefit; or

(b) if the Minister has, less than five years before the particular time, assessed a liability under paragraph (a) or this paragraph for a preceding taxation year of the charity or association and the undue benefit was conferred after that assessment, 110% of the amount of the benefit.

(5) For the purposes of this Part, an undue benefit conferred on a person (referred to in this Part as the “beneficiary”) by a registered charity or registered Canadian amateur athletic association includes a disbursement by way of a gift or the amount of any part of the income, rights, property or resources of the charity or association that is paid, payable, assigned or otherwise made available for the personal benefit of any person who is a proprietor, member, shareholder, trustee or settlor of the charity or association, who has contributed or otherwise paid into the charity or association more than 50% of the capital of the charity or association, or who deals not at arm’s length with such a person or with the charity or association, as well as any benefit conferred on a beneficiary by another person, at the direction or with the consent of the charity or association, that would, if it were not conferred on the beneficiary, be an amount in respect of which the charity or association would have a right, but does not include a disbursement or benefit to the extent that it is

(a) an amount that is reasonable consideration or remuneration for property acquired by or services rendered to the charity or association;

(b) a gift made, or a benefit conferred,

(i) in the case of a registered charity, in the course of a charitable act in the ordinary course of the charitable activities carried on by the charity, unless it can reasonably be considered that the eligibility of the beneficiary for the benefit relates solely to the relationship of the beneficiary to the charity, and

(c) a gift to a qualified donee.

(6) Every registered charity and registered Canadian amateur athletic association that fails to file a return for a taxation year as and when required by subsection 149.1(14) is liable to a penalty equal to $500.

(7) Except where subsection (8) or (9) applies, every registered charity and registered Canadian amateur athletic association that issues, in a taxation year, a receipt for a gift otherwise than in accordance with this Act and the regulations is liable for the taxation year to a penalty equal to 5% of the amount reported on the receipt as representing the amount in respect of which a taxpayer may claim a deduction under subsection 110.1(1) or a credit under subsection 118.1(3).

(8) Except where subsection (9) applies, if the Minister has, less than five years before a particular time, assessed a penalty under subsection (7) or this subsection for a taxation year of a registered charity or registered Canadian amateur athletic association and, after that assessment and in a subsequent taxation year, the charity or association issues, at the particular time, a receipt for a gift otherwise than in accordance with this Act and the regulations, the charity or association is liable for the subsequent taxation year to a penalty equal to 10% of the amount reported on the receipt as representing the amount in respect of which a taxpayer may claim a deduction under subsection 110.1(1) or a credit under subsection 118.1(3).

(9) If at any time a person makes or furnishes, participates in the making of or causes another person to make or furnish a statement that the person knows, or would reasonably be expected to know but for circumstances amounting to culpable conduct (within the meaning assigned by subsection 163.2(1)), is a false statement (within the meaning assigned by subsection 163.2(1)) on a receipt issued by, on behalf of or in the name of another person for the purposes of subsection 110.1(2) or 118.1(2), the person (or, where the person is an officer, employee, official or agent of a registered charity or registered Canadian amateur athletic association, the charity or association) is liable for their taxation year that includes that time to a penalty equal to 125% of the amount reported on the receipt as representing the amount in respect of which a taxpayer may claim a deduction under subsection 110.1(1) or a credit under subsection 118.1(3).

(3) Subsections (1) and (2) apply to taxation years that begin on or after the later of the day on which this Act receives royal assent and January 1, 2012.

60. (1) Subsections 188.2(1) to (4) of the Act are replaced by the following:

188.2 (1) The Minister shall, with an assessment referred to in this subsection, give notice by registered mail to a registered charity or registered Canadian amateur athletic association that the authority of the charity or association to issue an official receipt referred to in Part XXXV of the Income Tax Regulations is suspended for one year from the day that is seven days after the day on which the notice is mailed, if the Minister has assessed the charity or association for a taxation year for

(a) a penalty under subsection 188.1(2);

(b) a penalty under paragraph 188.1(4)(b) in respect of an undue benefit, other than an undue benefit conferred by the charity or association by way of a gift; or

(c) a penalty under subsection 188.1(9) if the total of all such penalties for the taxation year exceeds $25,000.

(2) The Minister may give notice by registered mail to a person referred to in any of paragraphs (a) to (c) of the definition “qualified donee” in subsection 149.1(1) that the authority of the person to issue an official receipt referred to in Part XXXV of the Income Tax Regulations is suspended for one year from the day that is seven days after the day on which the notice is mailed

(a) if the person contravenes any of sections 230 to 231.5;

(b) if it may reasonably be considered that the person has acted, in concert with another person that is the subject of a suspension under this section, to accept a gift or transfer of property on behalf of that other person;

(3) If the Minister has issued a notice to a qualified donee under subsection (1) or (2), subject to subsection (4),

(a) the qualified donee is deemed, in respect of gifts made and property transferred to the qualified donee within the one-year period that begins on the day that is seven days after the day on which the notice is mailed, not to be a qualified donee for the purposes of subsections 110.1(1) and 118.1(1) and Part XXXV of the Income Tax Regulations; and

(b) if the qualified donee is, during that period, offered a gift from any person, the qualified donee shall, before accepting the gift, inform that person that

(i) it has received the notice,

(ii) no deduction under subsection 110.1(1) or credit under subsection 118.1(3) may be claimed in respect of a gift made to it in the period, and

(iii) a gift made to it in the period is not a gift to a qualified donee.

(4) If a notice of objection to a suspension under subsection (1) or (2) has been filed by a qualified donee, the qualified donee may file an application to the Tax Court of Canada for a postponement of that portion of the period of suspension that has not elapsed until the time determined by the Court.

(2) Subsection (1) applies to taxation years that begin on or after the later of the day on which this Act receives royal assent and January 1, 2012.

61. (1) The portion of subsection 189(6.3) of the Act before paragraph (b) is replaced by the following:

(6.3) If the Minister has assessed a particular person in respect of the particular person’s liability for penalties under section 188.1 for a taxation year, and that liability exceeds $1,000, that liability is, at any particular time, reduced by the total of all amounts, each of which is an amount, in respect of a property transferred by the particular person after the day on which the Minister first assessed that liability and before the particular time to another person that was at the time of the transfer an eligible donee in respect of the particular person, equal to the amount, if any, by which the fair market value of the property, when transferred, exceeds the total of

(a) the consideration given by the other person for the transfer, and

(2) Subsection 189(7) of the Act is replaced by the following:

(7) Without limiting the authority of the Minister to revoke the registration of a registered charity or registered Canadian amateur athletic association, the Minister may also at any time assess a taxpayer in respect of any amount that a taxpayer is liable to pay under this Part.

(3) Subsections (1) and (2) apply to taxation years that begin on or after the later of the day on which this Act receives royal assent and January 1, 2012.

62. (1) Subparagraph 204.9(5)(c)(ii) of the Act is replaced by the following:

(ii) a parent of a beneficiary under the transferee plan was a parent of an individ-ual who was, immediately before the particular time, a beneficiary under the transferor plan and

(B) in any other case, the beneficiary under the transferee plan had not attained 21 years of age at the time the transferee plan was entered into;

(2) Subsection (1) applies in respect of property transferred after 2010.

63. (1) The heading of Part XI.01 of the Act is replaced by the following:

TAXES IN RESPECT OF RRIFs, RRSPs and TFSAs

(2) Subsection (1) is deemed to have come into force on March 23, 2011.

64. (1) The portion of subsection 207.01(1) of the Act before the definition “advantage” is replaced by the following:

207.01 (1) The following definitions and the definitions in subsections 146(1) (other than the definition “benefit”), 146.2(1) and 146.3(1) apply in this Part and in Parts XLIX and L of the Income Tax Regulations.

(2) The definitions “advantage”, “non-qualified investment”, “specified non-qualified investment income” and “swap transaction” in subsection 207.01(1) of the Act are replaced by the following:

“advantage”, in relation to a registered plan, means

(a) any benefit, loan or indebtedness that is conditional in any way on the existence of the registered plan, other than

(i) a benefit derived from the provision of administrative or investment services in respect of the registered plan,

(ii) a loan or an indebtedness (including, in the case of a TFSA, the use of the TFSA as security for a loan or an indebtedness) the terms and conditions of which are terms and conditions that persons dealing at arm’s length with each other would have entered into,

(iii) a payment out of or under the registered plan in satisfaction of all or part of the controlling individual’s interest in the registered plan, and

(iv) the payment or allocation of any amount to the registered plan by the issuer or carrier;

(b) a benefit that is an increase in the total fair market value of the property held in connection with the registered plan if it is reasonable to consider, having regard to all the circumstances, that the increase is attributable, directly or indirectly, to

(i) a transaction or event or a series of transactions or events that

(A) would not have occurred in an open market in which parties deal with each other at arm’s length and act prudently, knowledgeably and willingly, and

(B) had as one of its main purposes to enable a person or a partnership to benefit from the exemption from tax under Part I of any amount in respect of the registered plan,

(ii) a payment received as, on account or in lieu of, or in satisfaction of, a payment

(A) for services provided by a person who is, or who does not deal at arm’s length with, the controlling individual of the registered plan, or

(B) of interest, of a dividend, of rent, of a royalty or of any other return on investment, or of proceeds of disposition, in respect of property (other than property held in connection with the registered plan) held by a person who is, or who does not deal at arm’s length with, the controlling individual of the registered plan,

(iii) a swap transaction, or

(iv) specified non-qualified investment income that has not been paid from the registered plan to its controlling individual within 90 days of receipt by the controlling individual of a notice issued by the Minister under subsection 207.06(4);

(c) a benefit that is income (including a capital gain) that is reasonably attributable, directly or indirectly, to

(i) a prohibited investment in respect of the registered plan or any other registered plan of the controlling individual,

(iii) a deliberate over-contribution;

(e) a prescribed benefit.

“non-qualified investment” for a trust governed by a registered plan means property that is not a qualified investment for the trust.

“specified non-qualified investment income”, in respect of a registered plan and its controlling individual, means income (including a capital gain) that is reasonably attributable, directly or indirectly, to an amount in respect of which tax was payable under Part I by a trust governed by the registered plan or by any other registered plan of the controlling individual.

“swap transaction”, in respect of a registered plan, means a transfer of property between the registered plan and its controlling individual or a person with whom the controlling individual does not deal at arm’s length, but does not include

(3) The portion of the definition “prohibited investment” in subsection 207.01(1) of the Act before paragraph (c) is replaced by the following:

“prohibited investment”, at any time, for a trust governed by a registered plan, means property (other than prescribed excluded property) that is at that time

(a) a debt of the controlling individual of the registered plan;

(b) a share of the capital stock of, an interest in, or a debt of

(i) a corporation, partnership or trust in which the controlling individual has a significant interest, or

(ii) a person or partnership that does not deal at arm’s length with the controlling individual or with a person or partnership described in subparagraph (i);

(4) Subsection 207.01(1) of the Act is amended by adding the following in alphabetical order:

(5) Subsection 207.01(5) of the Act is replaced by the following:

(5) The issuer or carrier of a registered plan shall exercise the care, diligence and skill of a reasonably prudent person to minimize the possibility that a trust governed by the registered plan holds a non-qualified investment.

(6) Subsections (1) and (2) apply to transactions occurring, income earned, capital gains accruing and investments acquired, after March 22, 2011, except that the definition “swap transaction” in subsection 207.01(1) of the Act, as enacted by subsection (2), applies

(a) after 2021 in relation to a swap transaction undertaken to remove a property from a RRIF or RRSP if it is reasonable to conclude that the retention of the property in the RRIF or RRSP would result in a tax being payable under Part XI.01 of the Act, and

(b) in any other case, after June 2011.

(7) Subsection (3) applies after March 22, 2011 in respect of investments acquired at any time.

(8) Subsections (4) and (5) are deemed to have come into force on March 23, 2011.

65. (1) The portion of subsection 207.04(1) of the Act before paragraph (a) is replaced by the following:

207.04 (1) The controlling individual of a registered plan that governs a trust shall pay a tax under this Part for a calendar year if, at any time in the year,

(2) Subsection 207.04(3) of the Act is replaced by the following:

(3) For the purposes of this section and subsections 146(10.1), 146.2(6) and 146.3(9), if a trust governed by a registered plan holds property at any time that is, for the trust, both a prohibited investment and a non-qualified investment, the property is deemed at that time not to be a non-qualified investment, but remains a prohibited investment, for the trust.

(3) The portion of subsection 207.04(4) of the Act before paragraph (a) is replaced by the following:

(4) If in a calendar year a trust governed by a registered plan disposes of a property in respect of which a tax is imposed under subsection (1) on the controlling individual of the registered plan, the controlling individual is entitled to a refund for the year of an amount equal to

(4) Subparagraph 207.04(4)(b)(i) of the Act is replaced by the following:

(i) if it is reasonable to consider that the controlling individual knew, or ought to have known, at the time the property was acquired by the trust, that it was, or would become, a property described in subsection (1), or

(5) Subsections (1) to (4) apply

(a) in respect of any investment acquired after March 22, 2011, except that those subsections do not apply in the case of a prohibited investment acquired after that date by a RRIF or RRSP of an annuitant if the investment was a prohibited investment for another RRIF or RRSP of the same annuitant on March 23, 2011; and

(b) in respect of any investment acquired before March 23, 2011 that first becomes

(i) a prohibited investment after the day on which this Act has been tabled in Parliament, or

(ii) a non-qualified investment after March 22, 2011.

66. (1) Subsection 207.05(1) of the Act is replaced by the following:

207.05 (1) A tax is payable under this Part for a calendar year if, in the year, an advantage in relation to a registered plan is extended to, or is received or receivable by, the controlling individual of the registered plan, a trust governed by the registered plan, or any other person who does not deal at arm’s length with the controlling individual.

(2) Subsection 207.05(2) of the Act is amended by striking out “and” at the end of paragraph (a), by adding “and” at the end of paragraph (b) and by adding the following after paragraph (b):

(3) Subsection 207.05(3) of the Act is replaced by the following:

(3) The controlling individual of a registered plan in connection with which a tax is imposed under subsection (1) is liable to pay the tax except that, if the advantage is extended by the issuer or carrier of the registered plan or by a person with whom the issuer or carrier is not dealing at arm’s length, the issuer or carrier, and not the controlling individual, is liable to pay the tax.

(4) Subsections (1) to (3) are deemed to have come into force on March 23, 2011.

67. (1) Paragraph 207.06(2)(b) of the Act is replaced by the following:

(b) the extent to which the transaction or series of transactions that gave rise to the tax also gave rise to another tax under this Act.

(2) Subsections 207.06(3) and (4) of the Act are replaced by the following:

(3) The Minister shall not waive or cancel a liability imposed under subsection 207.05(3) on an individual in respect of a registered plan unless one or more payments are made without delay from the registered plan to the individual, the total amount of which is not less than the amount of the liability waived or cancelled.

(4) The Minister may notify the controlling individual of a registered plan that the controlling individual must cause a payment to be made from the registered plan to the controlling individual within 90 days of receipt of the notice, the amount of which is not less than the amount of specified non-qualified investment income in respect of the registered plan.

(3) Subsections (1) and (2) are deemed to have come into force on March 23, 2011.

68. (1) Subsection 207.1(1) of the Act is repealed.

(2) Subsection 207.1(4) of the Act is repealed.

(3) Subsections (1) and (2) apply in respect of

(a) any investment acquired after March 22, 2011; and

(b) any investment acquired before March 23, 2011 that first becomes a non-qualified investment after March 22, 2011.

69. (1) Subsection 211.6(1) of the Act is replaced by the following:

211.6 (1) Every trust that is a qualifying environmental trust at the end of a taxation year (other than a trust that is at that time described in paragraph 149(1)(z.1) or (z.2)) shall pay a tax under this Part for the year equal to 28% of its income under Part I for the year.

(2) Subsection 211.6(1) of the Act, as enacted by subsection (1), is replaced by the following:

(3) Subsection 211.6(2) of the Act is replaced by the following:

(4) Subsection (1) applies to the 1997 to 2011 taxation years.

(5) Subsections (2) and (3) apply to the 2012 and subsequent taxation years.

70. (1) The portion of subsection 230(2) of the Act before paragraph (a) is replaced by the following:

(2) Every qualified donee referred to in paragraphs (a) to (c) of the definition “qualified donee” in subsection 149.1(1) shall keep records and books of account — in the case of a qualified donee referred to in any of subparagraphs (a)(i) and (iii) and paragraphs (b) and (c) of that definition, at an address in Canada recorded with the Minister or designated by the Minister — containing

(2) Subsection (1) comes into force on the later of the day on which this Act receives royal assent and January 1, 2012.

71. (1) Paragraph 241(3.2)(h) of the Act is replaced by the following:

(h) an application by the charity, and information filed in support of the application, for a designation, determination or decision by the Minister under subsection 149.1(5), (6.3), (7), (8) or (13).

(2) Subsection 241(3.2) of the Act, as amended by subsection (1), is replaced by the following:

(3.2) An official may provide to any person the following taxpayer information relating to another person (in this subsection referred to as the “registrant”) that was at any time a registered charity or registered Canadian amateur athletic association:

(a) a copy of the registrant’s governing documents, including its statement of purpose, and function in the case of a Canadian amateur athletic association;

(b) any information provided in prescribed form to the Minister by the registrant on applying for registration under this Act;

(c) the names of the persons who at any time were the registrant’s directors and the periods during which they were its directors;

(d) a copy of the notification of the registrant’s registration, including any conditions and warnings;

(e) if the registration of the registrant has been revoked or annulled, a copy of the entirety of or any part of any letter sent by or on behalf of the Minister to the registrant relating to the grounds for the revocation or annulment;

(f) financial statements required to be filed with an information return referred to in subsection 149.1(14);

(g) a copy of the entirety of or any part of any letter or notice by the Minister to the registrant relating to a suspension under section 188.2 or an assessment of tax or penalty under this Act (other than the amount of a liability under subsection 188(1.1)); and

(h) in the case of a registrant that is a charity, an application by the registrant, and information filed in support of the application, for a designation, determination or decision by the Minister under any of subsections 149.1(5), (6.3), (7), (8) and (13).

(3) Subsection (1) applies in respect of documents that, after May 13, 2005,

(a) are sent by the Minister of National Revenue; or

(b) are filed or required to be filed with that Minister.

(4) Subsection (2) comes into force on the later of the day on which this Act receives royal assent and January 1, 2012.

72. (1) The definitions “net income stabilization account”, “qualifying environmental trust”, “registered Canadian amateur athletic association”, “registered retirement income fund” and “registered retirement savings plan” in subsection 248(1) of the Act are replaced by the following:

“net income stabilization account” means an account of a taxpayer

(a) under the net income stabilization account program under the Farm Income Protection Act, or

“qualifying environmental trust” has the meaning assigned by subsection 211.6(1);

“registered Canadian amateur athletic association” means a Canadian amateur athletic association within the meaning assigned by subsection 149.1(1) that has applied to the Minister in prescribed form for registration, that has been registered and whose registration has not been revoked;

“registered retirement income fund” or “RRIF” have the same meaning as “registered retirement income fund” in subsection 146.3(1);

“registered retirement savings plan” or “RRSP” have the same meaning as “registered retirement savings plan” in subsection 146(1);

(2) The definition “compte d’épargne libre d’impôt” in subsection 248(1) of the French version of the Act is replaced by the following:

(3) Paragraph (a) of the definition “NISA Fund No. 2” in subsection 248(1) of the Act is replaced by the following:

(a) that is described in paragraph 8(2)(b) of the Farm Income Protection Act or is a prescribed fund, and

(4) Subsection 248(1) of the Act is amended by adding the following in alphabetical order:

(5) Subsection 248(3.1) of the Act is replaced by the following:

(3.1) Subsection (3) does not apply in respect of a usufruct or a right of use of an immovable in circumstances where a taxpayer disposes of the bare ownership of the immovable by way of a gift to a qualified donee and retains, for life, the usufruct or the right of use.

(6) The definition “net income stabilization account” in subsection 248(1) of the Act, as enacted by subsection (1), and subsection (3) apply to the 2011 and subsequent taxation years.

(7) The definition “qualifying environmental trust” in subsection 248(1) of the Act, as enacted by subsection (1), applies to the 2012 and subsequent taxation years.

(8) The definition “registered Canadian amateur athletic association” in subsection 248(1) of the Act, as enacted by subsection (1), and subsection (5) come into force on the later of the day on which this Act receives royal assent and January 1, 2012.

(9) The definitions “registered retirement income fund” or “RRIF” and “registered retirement savings plan” or “RRSP” in subsection 248(1) of the Act, as enacted by subsection (1), and subsection (2) are deemed to have come into force on March 23, 2011.

(10) The definition “foreign accrual property income” in subsection 248(1) of the Act, as enacted by subsection (4), applies to taxation years that begin after 2006.

(11) The definition “specified pension plan” in subsection 248(1) of the Act, as enacted by subsection (4), applies after 2009.

73. (1) Paragraph 249.1(1)(c) of the Act is replaced by the following:

(d) in any other case, more than 12 months after the period began,

(2) Section 249.1 of the Act is amended by adding the following after subsection (7):

(3) Subsections (1) and (2) apply to the 2011 and subsequent fiscal periods.

74. (1) Subsection 250(7) of the Act is repealed.

(2) Subsection (1) applies to the 2012 and subsequent taxation years.

75. (1) The portion of subsection 259(1) of the Act before paragraph (a) is replaced by the following:

259. (1) For the purposes of designated provisions, if at any time a specified taxpayer acquires, holds or disposes of a particular unit in a qualified trust and the qualified trust elects for any period that includes that time to have this subsection apply,

(2) Subsection 259(5) of the Act is amended by adding the following in alphabetical order:

(3) Subsections (1) and (2) apply after 1999, except that

(a) the definition “designated provisions” in subsection 259(5) of the Act, as enacted by subsection (2),

(i) in its application to taxation years that begin before 2005, is to be read as follows:

“designated provisions” means subsections 146(6), (10) and (10.1), 146.1(2.1), 146.3(7), (8) and (9), and Parts X, X.2, XI and XI.1;

(ii) in its application to taxation years that begin after 2004 and before 2008, is to be read as follows:

“designated provisions” means subsections 146(6), (10) and (10.1), 146.1(2.1), 146.3(7), (8) and (9), and Parts X, X.2 and XI.1;

(iii) in its application to taxation years that begin after 2007 and before 2009, is to be read as follows:

“designated provisions” means subsections 146(6), (10) and (10.1), 146.1(2.1), 146.3(7), (8) and (9), and 146.4(5), and Parts X, X.2, XI and XI.1;

(iv) in its application to taxation years that begin after 2008 and end before March 23, 2011, is to be read as follows:

“designated provisions” means subsections 146(6), (10) and (10.1), 146.1(2.1), 146.2(6), 146.3(7), (8) and (9), and 146.4(5), and Parts X, X.2 and XI to XI.1;

(b) the definition “specified taxpayer” in subsection 259(5) of the Act, as enacted by subsection (2),

(i) in its application to taxation years that begin before 2005, is to be read as follows:

“specified taxpayer” means a taxpayer described in section 205.

(ii) in its application to taxation years that begin after 2004 and before 2008, is to be read as follows:

“specified taxpayer” means a taxpayer that is a registered investment or that is described in any of paragraphs 149(1)(r), (s), (u) and (x).

(iii) in its application to taxation years that begin after 2007 and before 2009, is to be read as follows:

“specified taxpayer” means a taxpayer that is a registered investment or that is described in any of paragraphs 149(1)(r), (s), (u), (u.1) and (x).

Income Tax Regulations

76. (1) Subsection 214(2) of the Income Tax Regulations is replaced by the following:

(2) If, in a taxation year, subsection 146(7), (9) or (10) of the Act or, in relation to a non-qualified investment, subsection 207.04(1) or (4) of the Act applies in respect of a trust governed by a registered retirement savings plan, the trustee of the plan shall make an information return in prescribed form.

(2) Subsection (1) applies in respect of investments acquired after March 22, 2011.

77. (1) Subsection 215(3) of the Regulations is replaced by the following:

(3) If subsection 146.3(4), (7) or (10) of the Act or, in relation to a non-qualified investment, subsection 207.04(1) or (4) of the Act applies in respect of any transaction or event with respect to property of a registered retirement income fund, the carrier of the fund shall make an information return in prescribed form in respect of the transaction or event.

(2) Subsection (1) applies in respect of investments acquired after March 22, 2011.

78. (1) Section 216 of the Regulations and the heading before it are repealed.

(2) Subsection (1) applies to fiscal periods of registered Canadian amateur athletic associations that begin on or after the later of the day on which this Act receives royal assent and January 1, 2012.

79. (1) The definition “thermal waste” in subsection 1104(13) of the Regulations is replaced by the following:

“thermal waste” means waste heat energy extracted from a distinct point of rejection in an industrial process that would otherwise

(2) Subsection (1) applies in respect of property acquired on or after March 22, 2011.

80. (1) The heading “RECEIPTS FOR DONATIONS AND GIFTS” before section 3500 of the Regulations is replaced by the following:

GIFTS

(2) Subsection (1) is deemed to have come into force on March 23, 2011.

81. (1) The definition “other recipient of a gift” in section 3500 of the Regulations is replaced by the following:

“other recipient of a gift” means a person, to whom a gift is made by a taxpayer, referred to in any of paragraphs (a) and (d) of the definition “qualified donee” in subsection 149.1(1), paragraph 110.1(1)(c) and subparagraph 110.1(3)(a)(ii) of the Act; (autre bénéficiaire d’un don)

(2) Subsection (1) comes into force on the later of the day on which this Act receives royal assent and January 1, 2012.

82. (1) The Regulations are amended by adding the following after section 3501:

Contents of Information Returns

(2) Subsection (1) is deemed to have come into force on March 23, 2011.

83. (1) Section 3503 of the Regulations is replaced by the following:

3503. For the purposes of subparagraph (a)(iv) of the definition “qualified donee” in subsection 149.1(1) of the Act, the universities outside Canada named in Schedule VIII are prescribed to be universities the student body of which ordinarily includes students from Canada.

(2) Subsection (1) comes into force on the later of the day on which this Act receives royal assent and January 1, 2012.

84. (1) The portion of subsection 4900(6) of the Regulations before paragraph (b) is replaced by the following:

(6) Subject to subsections (8) and (9), 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 and paragraph (c) of the definition “qualified investment” in subsection 146.3(1) of the Act, a property is prescribed as a qualified investment for a trust governed by a registered retirement savings plan, a registered education savings plan and a registered retirement income fund at any time if at that time the property is not a prohibited investment for the trust and is

(a) a share of the capital stock of an eligible corporation (as defined in subsection 5100(1)) unless, in the case of a registered education savings plan, a beneficiary or subscriber under the plan is a designated shareholder of the corporation;

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

(8) For the purposes of subsection (6), a property that is held by a trust governed by a registered education savings plan ceases to be a qualified investment for the trust immediately before an amount is received if

(a) the property is a share referred to in paragraph (6)(a), an interest in a small business investment limited partnership that holds a small business security, or an interest in a small business investment trust that holds a small business security;

(b) a person who is a beneficiary or subscriber under the plan provides services to or for the issuer of the share or small business security, or to or for a person related to that issuer;

(d) it can reasonably be considered, having regard to all the circumstances (including the terms and conditions of the share or small business security or of any related agreement, and the rate of interest or the dividend provided on the share or small business security), that the amount is on account, in lieu or in satisfaction of payment for the services.

(3) Subsection 4900(10) of the Regulations is repealed.

(4) Subsection 4900(12) of the Regulations is replaced by the following:

(12) For the purposes of paragraph (e) of the definition “qualified investment” in subsection 146.1(1) of the Act, a property is prescribed as a qualified investment for a trust governed by a registered education savings plan at any time if

(a) at the time the property was acquired by the trust,

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

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

(iii) the property was a qualifying share in respect of a specified cooperative corporation and the plan; and

(b) immediately after the time the property was acquired by the trust, each person who is a beneficiary or a subscriber under the plan was not a connected shareholder of the corporation.

(5) Paragraph 4900(13)(a) of the Regulations is replaced by the following:

(a) a share that is otherwise a qualified investment for the purposes of paragraph (e) of the definition “qualified investment” in subsection 146.1(1) of the Act solely because of subsection (12) is held by a trust governed by a registered education savings plan,

(6) The portion of subsection 4900(14) of the Regulations before paragraph (a) is replaced by the following:

(14) For the purposes of paragraph (d) of the definition “qualified investment” in subsection 146(1) of the Act, paragraph (c) of the definition “qualified investment” in subsection 146.3(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 RRIF, RRSP or TFSA at any time if, at the time the property was acquired by the trust, the property

(7) Subparagraph 4900(14)(a)(iii) of the Regulations is replaced by the following:

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

(8) Subsections (1), (2) and (4) to (7) apply in respect of investments acquired after March 22, 2011.

85. (1) Sections 5000 and 5001 of the Regulations are replaced by the following:

5000. For the purpose of the definition “prohibited investment” in subsection 207.01(1) of the Act, an investment is prescribed excluded property at any time if it is

(a) property described in paragraph 4900(1)(j.1); or

5001. For the purpose 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 RRIF, RRSP or 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 after March 22, 2011 in respect of investments acquired at any time.

86. (1) The Regulations are amended by adding the following after section 5502:

(2) Subsection (1) applies to the 2011 and subsequent taxation years.

87. (1) Paragraph 5800(1)(d) of the Regulations is amended by adding “and” at the end of subparagraph (ii), by striking out “and” at the end of subparagraph (iii) and by repealing subparagraph (iv).

(2) Paragraph 5800(1)(f) of the Regulations is replaced by the following:

(f) in respect of duplicates of receipts for gifts that are received by a qualified donee to which subsection 230(2) of the Act applies, the period ending on the day that is two years after the end of the last calendar year to which the receipts relate; and

(3) Subsections (1) and (2) come into force on the later of the day on which this Act receives royal assent and January 1, 2012.

88. (1) Section 7300 of the Regulations is amended by striking out “or” at the end of paragraph (a), by adding “or’’ at the end of paragraph (b) and by adding the following after paragraph (b):

(2) Subsection (1) comes into force on the day on which section 153 of this Act comes into force.

89. (1) Section 7800 of the Regulations and the heading “PRESCRIBED PROVINCIAL PENSION PLANS” before it are replaced by the following:

SPECIFIED PENSION PLANS

(2) Subsection (1) applies after 2009.

90. (1) Subsection 8300(1) of the Regulations is amended by adding the following in alphabetical order:

(2) Section 8300 of the Regulations is amended by adding the following after subsection (1):

(3) Subsections (1) and (2) are deemed to have come into force on March 23, 2011.

91. (1) The portion of subsection 8303(6) of the Regulations before paragraph (a) is replaced by the following:

(6) For the purposes of subsections (3) and 8304(5), (7) and (10), and subject to subsection (6.1) and paragraph 8304(2)(h), the amount of an individual’s qualifying transfers made in connection with a past service event is the total of all amounts each of which is

(2) Subsection (1) is deemed to have come into force on March 23, 2011.

92. (1) The portion of subsection 8304(5) of the Regulations before paragraph (a) is replaced by the following:

(5) Subject to subsection (10), if

(2) Section 8304 of the Regulations is amended by adding the following after subsection (9):

(3) Subsections (1) and (2) apply to past service events occurring after March 22, 2011.

93. (1) Subsection 8500(1) of the Regulations is amended by adding the following in alphabetical order:

(2) Subsection (1) applies to the 2012 and subsequent taxation years.

94. (1) Paragraph 8501(1)(e) of the Regulations is replaced by the following:

(e) there is no reason to expect that the plan may become a revocable plan under subsection 147.1(8) or (9) of the Act or subsections 8503(15) or (26) or 8506(4).

(2) Subsection (1) applies to the 2012 and subsequent taxation years.

95. (1) Paragraph 8502(d) of the Regulations is amended by striking out “or” at the end of subparagraph (viii), by adding “or” at the end of subparagraph (ix) and by adding the following after subparagraph (ix):

(2) Subsection (1) applies to the 2012 and subsequent taxation years.

96. (1) Section 8503 of the Regulations is amended by adding the following after subsection (25):

(2) Subsection (1) applies to the 2012 and subsequent taxation years.

97. (1) Subsection 8517(3) of the Regulations and the heading before it are replaced by the following:

(2) Subsection (1) applies after 2010.

98. (1) The heading “PRESCRIBED PROGRAMS OF PHYSICAL ACTIVITY” before section 9400 of the Regulations is replaced by the following:

PRESCRIBED CHILDREN’S PROGRAMS

(2) Subsection (1) applies to the 2011 and subsequent taxation years.

99. (1) The Regulations are amended by adding the following after section 9400:

(2) Subsection (1) applies to the 2011 and subsequent taxation years.

100. (1) The portion of subparagraph (c)(iii) of Class 29 in Schedule II to the Regulations before clause (A) is replaced by the following:

(iii) after March 18, 2007 and before 2014 if the property is machinery, or equipment,

(2) Subsection (1) applies after 2011.

101. (1) The portion of paragraph (c) of Class 43.1 in Schedule II to the French version of the Regulations before clause (i)(A) is replaced by the following:

(2) Clause (c)(ii)(A) of Class 43.1 in Schedule II to the Regulations is replaced by the following:

(A) is used by the taxpayer, or by a lessee of the taxpayer, to generate electrical energy using only a combination of natural gas and thermal waste from one or more natural gas compressor systems located on a natural gas pipeline,

(3) Paragraph (c) of Class 43.1 in Schedule II to the Regulations is amended by striking out “or” at the end of subparagraph (i), by adding “or” at the end of subparagraph (ii) and by adding the following after subparagraph (ii):

(4) Subsections (1) to (3) apply to property acquired on or after March 22, 2011.

Canada Education Savings Regulations

102. (1) Subparagraph 16(1)(a)(ii) of the Canada Education Savings Regulations is replaced by the following:

(ii) a parent of a beneficiary under the receiving RESP was a parent of an individual who was, immediately before the transfer, a beneficiary under the transferring RESP and

(B) in any other case, the beneficiary under the receiving RESP had not attained 21 years of age at the time the receiving RESP was entered into;

(2) Subsection (1) applies in respect of property transferred after 2010.

Coordinating Amendment

103. If Bill C-10, introduced in the 1st session of the 41st Parliament and entitled the Safe Streets and Communities Act, receives royal assent, then, on the first day on which both section 116 of that Act and subsection 52(2) of this Act are in force,

(a) paragraph (a) of the definition “ineligible individual” in subsection 149.1(1) of the Income Tax Act is replaced by the following:

(a) convicted of a relevant criminal offence unless it is a conviction for which

(i) a pardon has been granted and the pardon has not been revoked or ceased to have effect, or

(ii) a record suspension has been ordered under the Criminal Records Act and the record suspension has not been revoked or ceased to have effect,

(b) section 149.1 of the Income Tax Act is amended by adding the following after subsection (1):

(1.01) In this section, a reference to a record suspension is deemed also to be a reference to a pardon that is granted or issued under the Criminal Records Act.

PART 2

SOFTWOOD LUMBER PRODUCTS EXPORT CHARGE ACT, 2006

Amendments to the Act

104. Subsection 12(1) of the Softwood Lumber Products Export Charge Act, 2006 is replaced by the following:

12. (1) If a softwood lumber product is exported from a region in a particular month, the amount of the charge in respect of that export is the amount calculated by applying the rate applicable for the month under this Act to the export price of the product as determined in accordance with section 13.

105. The Act is amended by adding the following after section 12.1:

106. Subsection 14(1.1) of the Act is replaced by the following:

(1.1) If the rate of charge provided for by section 12.1 or 12.2 applies in respect of an export, the increase under subsection (1) in respect of that export is to be calculated as if the rate had not applied and the rate provided for by subsection 12(3) or (4) had applied.

107. Subsection 17(1) of the Act is replaced by the following:

17. (1) The Governor in Council may, on the recommendation of the Minister for International Trade, by regulation, conditionally or unconditionally, exempt the export of softwood lumber products from a region from

(a) the charge referred to in section 10; or

108. (1) Subsection 40(3.1) of the Act is replaced by the following:

(3.1) The amount of a refund under this section is to be determined using the amount of a charge that is calculated without regard to sections 12.1 and 12.2.

(2) Subsection 40(5) of the Act is replaced by the following:

(5) A refund in respect of an amount shall not be paid under subsection (1) to a person unless the person files, in the prescribed manner, an application for the refund in the prescribed form and containing prescribed information within four years after the day on which the amount was paid by the person.

109. Section 41 of the Act is amended by adding the following after subsection (3):

Coming into Force

110. This Part is deemed to have come into force on March 1, 2011.

PART 3

CUSTOMS TARIFF SIMPLIFICATION

Customs Tariff

111. Section 5 of the Customs Tariff is replaced by the following:

5. For the purposes of this Act, goods are imported from one of the following countries if they are shipped directly to Canada from that country:

a NAFTA country

Chile

Colombia

Costa Rica

Iceland

Liechtenstein

Norway

Peru

Switzerland

112. Section 13 of the Act is replaced by the following:

13. The Minister may, by order, amend the List of Tariff Provisions to change a tariff item number or a description of goods in a tariff item, or to add, repeal or replace a tariff item, if the amendment does not affect the rate of customs duty applicable to those goods.

113. (1) The portion of subsection 14(2) of the Act before paragraph (a) is replaced by the following:

(2) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to reduce a rate of customs duty on goods imported from a country, and to make consequential amendments,

(2) Paragraph 14(2)(c) of the Act is replaced by the following:

(c) by way of compensation for any action taken under any of the following provisions:

(i) subsection 55(1),

(ii) section 60,

(iii) subsection 63(1),

(iv) subsection 69(2),

(v) subsection 70(2),

(vi) subsection 71(2),

(vii) subsection 71.01(1),

(viii) subsection 71.1(2),

(ix) subsection 71.5(1),

(x) subsection 5(3), (3.2) or (4.1) of the Export and Import Permits Act.

114. Subsection 15(1) of the Act is replaced by the following:

15. (1) The Minister may, by order, amend the List of Countries to reflect a change in the name of a country set out in that List.

115. Paragraph 24(1)(b) of the Act is replaced by the following:

(b) the goods are entitled to that tariff treatment in accordance with regulations made under section 16 or an order made under any of the following provisions:

(i) paragraph 31(1)(a),

(ii) paragraph 34(1)(a),

(iii) paragraph 38(1)(a),

(iv) paragraph 42(1)(a),

(v) subsection 45(13),

(vi) section 48,

(vii) subsection 49.01(8),

(viii) section 49.2,

(ix) subsection 49.5(8).

116. Section 27 of the Act is replaced by the following:

27. The following abbreviations, as defined below, apply in the schedule.

“AUT” refers to the Australia Tariff.

“CCCT” refers to the Commonwealth Caribbean Countries Tariff.

“CIAT” refers to the Canada–Israel Agreement Tariff.

“COLT” refers to the Colombia Tariff.

“CRT” refers to the Costa Rica Tariff.

“CT” refers to the Chile Tariff.

“GPT” refers to the General Preferential Tariff.

“IT” refers to the Iceland Tariff.

“LDCT” refers to the Least Developed Country Tariff.

“MFN” refers to the Most-Favoured-Nation Tariff.

“MT” refers to the Mexico Tariff.

“MUST” refers to the Mexico–United States Tariff.

“NT” refers to the Norway Tariff.

“NZT” refers to the New Zealand Tariff.

“PT” refers to the Peru Tariff.

“SLT” refers to the Switzerland–Liechtenstein Tariff.

“UST” refers to the United States Tariff.

117. (1) Paragraphs 31(1)(a) and (b) of the French version of the Act are replaced by the following:

(2) Paragraph 31(1)(c) of the Act is replaced by the following:

(c) indicate, to the extent required, the tariff treatment of the country to which the order applies.

118. Subsection 34(1) of the Act is replaced by the following:

34. (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to

(a) extend entitlement to the General Preferential Tariff to any goods that originate in a country that is a beneficiary of the Most-Favoured-Nation Tariff if, in the opinion of the Governor in Council, that country is a developing country;

(b) withdraw entitlement to the General Preferential Tariff from any goods that originate in a country that is a beneficiary of that Tariff; and

(c) reduce a rate of customs duty set out following the abbreviation “GPT” in the column entitled “Preferential Tariff” in the List of Tariff Provisions and the “F” Staging List.

119. Subsection 38(1) of the Act is replaced by the following:

38. (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to

(a) extend entitlement to the Least Developed Country Tariff to any goods that originate in a country that is a beneficiary of the General Preferential Tariff, if, in the opinion of the Governor in Council, that country is a least developed country;

(b) withdraw entitlement to the Least Developed Country Tariff from any goods that originate in a country that is a beneficiary of that Tariff; and

(c) reduce a rate of customs duty set out following the abbreviation “LDCT” in the column entitled “Preferential Tariff” in the List of Tariff Provisions and the “F” Staging List.

120. Subsection 42(1) of the Act is replaced by the following:

42. (1) The Governor in Council may, on the recommendation of the Minister, by order, amend the schedule to

(a) extend entitlement to the Commonwealth Caribbean Countries Tariff to any goods that originate in a country that is a beneficiary of that Tariff;

(b) withdraw entitlement to the Commonwealth Caribbean Countries Tariff from any goods that originate in a country that is a beneficiary of that Tariff; and

(c) reduce a rate of customs duty set out following the abbreviation “CCCT” in the column entitled “Preferential Tariff” in the List of Tariff Provisions and the “F” Staging List.

121. Section 47 of the Act is repealed.

122. Section 49 of the Act is repealed.

123. Section 49.3 of the Act is repealed.

124. Section 54 of the Act is replaced by the following:

54. The definitions in this section apply in sections 55 to 67.

“contribute importantly”, in respect of goods imported from one of the following countries, means to be an important cause, but not necessarily the most important cause:

a NAFTA country

Chile

“principal cause”, in respect of goods imported from one of the following countries, means an important cause that is no less important than any other cause:

Colombia

Peru

“surge”, in respect of goods imported from

(a) a NAFTA country, has the meaning given that word by Article 805 of the North American Free Trade Agreement; or

(b) Chile, has the meaning given that word by Article F-05 of the Canada–Chile Free Trade Agreement.

125. Section 57 of the Act is replaced by the following:

57. No order may be made under subsection 55(1), on the basis of a report of the Minister, with respect to any prescribed agricultural goods that may be subject to a surtax under subsection 68(1).

126. Section 59.1 of the Act is replaced by the following:

59.1 An order made under subsection 55(1) may exclude goods of any kind imported from one of the following countries if it appears to the satisfaction of the Governor in Council, on the basis of a report under section 20 or 29 of the Canadian International Trade Tribunal Act, that the quantity of those goods being imported is not a principal cause of serious injury or threat of serious injury to domestic producers of like or directly competitive goods:

Colombia

Peru

127. Subsection 63(4.1) of the Act is replaced by the following:

(4.1) An order made under subsection (1) may exclude goods of any kind imported from one of the following countries if it appears to the satisfaction of the Governor in Council, on the basis of a report under the Canadian International Trade Tribunal Act, that the quantity of those goods being imported is not a principal cause of serious injury or threat of serious injury to domestic producers of like or directly competitive goods:

Colombia

Peru

128. The heading before section 72 and sections 72 to 77 of the Act are repealed.

129. Section 79 of the Act is replaced by the following:

79. An order made under any of the following provisions may provide that goods that are in transit to Canada at the time the order comes into force are entitled to the tariff treatment that was applicable to those goods immediately before that time:

(a) subsection 53(2);

(b) subsection 55(1);

(c) section 60;

(d) subsection 63(1);

(e) subsection 69(2);

(f) subsection 70(2);

(g) subsection 71.01(1);

(h) subsection 71.1(2);

(i) subsection 71.5(1).

130. The definition “customs duties” in section 80 of the Act is replaced by the following:

“customs duties”, other than for the purposes of sections 95 and 96, means customs duties imposed under Part 2, other than surtaxes or temporary duties imposed under Division 4 of Part 2.

131. Paragraphs 94(1)(a) to (c) of the Act are replaced by the following:

(a) additional customs duties levied under sections 21.1 to 21.3; or

(b) surtaxes or temporary duties imposed under Division 4 of that Part.

132. Subparagraph 99(a)(iii) of the Act is replaced by the following:

(iii) the circumstances in which, and the classes of goods in respect of which, relief of duties levied under sections 21.1 to 21.3 or under the Special Import Measures Act, a surtax or temporary duty imposed under Division 4 of Part 2, a tax levied under the Excise Tax Act or a duty imposed under the Excise Act, 2001 may not be granted,

133. Paragraph 113(4)(a) of the Act is replaced by the following:

(a) the circumstances in which, and the classes of goods in respect of which, a refund or drawback of duties levied under sections 21.1 to 21.3 or under the Special Import Measures Act, a surtax or temporary duty imposed under Division 4 of Part 2, a tax levied under the Excise Tax Act or a duty levied under the Excise Act, 2001 may not be granted under subsection (1);

134. Paragraphs 133(j) and (j.1) of the Act are replaced by the following:

(j) for the purpose of tariff item No. 9971.00.00, prescribing conditions under which goods that have been exported to one of the following countries for repair or alteration may be imported:

a NAFTA country

Chile

Colombia

Costa Rica

Iceland

Israel or another CIFTA beneficiary

Liechtenstein

Norway

Peru

Switzerland

(j.1) for the purpose of tariff item No. 9992.00.00, prescribing conditions under which goods that have been exported to one of the following countries for repair or alteration may be imported:

a NAFTA country

Chile

Colombia

Costa Rica

Israel or another CIFTA beneficiary

Peru

135. Sections 137 to 139 of the Act are replaced by the following:

137. In sections 140 and 143 to 146, “former Act” means the Customs Tariff as it read immediately before the coming into force of section 214.

136. Sections 141 and 142 of the Act are repealed.

137. The List of Countries and Applicable Tariff Treatments set out in the schedule to the Act is replaced by the List of Countries and Applicable Tariff Treatments set out in Schedule 1 to this Act.

138. (1) The Description of Goods of tariff item No. 9971.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by

(a) replacing the reference beginning with “All the foregoing,” and ending with “in that country.” with a reference to “All the foregoing, regardless of the country of origin or tariff treatment, returned to Canada after having been exported to one of the countries listed below for repair or alteration in that country.”; and

(b) adding the following before Note 1:

(2) The Description of Goods of tariff item No. 9990.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by

(a) replacing the reference to “Commercial samples imported from the United States, Mexico, Chile, Costa Rica, Peru or Colombia,” with a reference to “Commercial samples imported from one of the countries listed below,”;

(b) replacing, in paragraph (i), the reference to “in Canadian, Chilean, Mexican, Costa Rican, Peruvian or Colombian currency,” with a reference to “in Canadian currency or the currency of the country from which it was imported”; and

(c) adding, at the end of that Description of Goods, the following:

(3) The Description of Goods of tariff item No. 9992.00.00 in the List of Tariff Provisions set out in the schedule to the Act is replaced by the following:

Goods, regardless of the country of origin or tariff treatment, other than the goods of tariff item No. 9971.00.00, returned to Canada after having been exported to one of the countries listed below for repair or alteration in that country.

Chile

Colombia

Costa Rica

Israel or another CIFTA beneficiary

Mexico

Peru

United States

139. The Description of Goods of tariff item 9897.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “mattresses imported under tariff item No. 9806.00.00, 9807.00.00, 9808.00.00, 9809.00.00 or 9810.00.00” with a reference to “mattresses imported under tariff item No. 9805.00.00, 9806.00.00, 9807.00.00, 9808.00.00, 9809.00.00 or 9810.00.00”.

140. Tariff item Nos. 9916.00.00, 9923.00.00, 9925.00.00, 9928.00.00, 9929.00.00, 9930.00.00 and 9946.00.00 in the List of Tariff Provisions set out in the schedule to the Act are repealed.

141. The Description of Goods of Tariff item No. 9969.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by striking out the reference to “, other than fixed pitch solid propellers of a diameter exceeding 23 cm but not exceeding 6.5 m and controllable pitch propeller blades,”.

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

Subheading 2514.00, tariff item Nos. 2514.00.10, 2514.00.90, subheading 2515.20, tariff item Nos. 2515.20.10, 2515.20.20, subheading 2516.12, tariff item Nos. 2516.12.10, 2516.12.90, subheading 2516.20, tariff item Nos. 2516.20.10, 2516.20.20, subheading 2516.90, tariff item Nos. 2516.90.10, 2516.90.20, subheading 2530.90, tariff item Nos. 2530.90.10, 2530.90.90, subheading 2707.40, tariff item Nos. 2707.40.10, 2707.40.90, subheading 2707.99, tariff item Nos. 2707.99.10, 2707.99.90, the preamble preceding subheading 2710.91, subheading 2710.91, tariff item No. 2710.91.10, the preamble preceding tariff item No. 2710.91.91, tariff item Nos. 2710.91.91, 2710.91.99, subheading 2710.99, tariff item Nos. 2710.99.10, 2710.99.20, the preamble preceding tariff item No. 2710.99.91, tariff item Nos. 2710.99.91, 2710.99.99, subheading 2712.90, tariff item Nos. 2712.90.10, 2712.90.90, subheading2713.20, tariff item Nos. 2713.20.10, 2713.20.90, subheading 2715.00, tariff item Nos. 2715.00.10, 2715.00.90, subheading 2804.29, tariff item Nos. 2804.29.10, 2804.29.90, subheading 2805.19, tariff item Nos. 2805.19.10, 2805.19.90, subheading 2811.19, tariff item Nos. 2811.19.10, 2811.19.90, subheading 2811.21, tariff item Nos. 2811.21.10, 2811.21.90, subheading 2811.29, tariff item No. 2811.29.10, the preamble preceding tariff item No. 2811.29.91, tariff item Nos. 2811.29.91, 2811.29.99, subheading 2812.10, tariff item Nos. 2812.10.10, 2812.10.90, subheading 2812.90, tariff item Nos. 2812.90.10, 2812.90.90, subheading 2817.00, tariff item Nos. 2817.00.10, 2817.00.90, subheading 2819.90, tariff item Nos. 2819.90.10, 2819.90.90, subheading 2823.00, tariff item Nos. 2823.00.10, 2823.00.90, subheading 2824.90, tariff item Nos. 2824.90.10, 2824.90.90, subheading 2825.90, tariff item Nos. 2825.90.10, 2825.90.90, subheading 2826.90, tariff item Nos. 2826.90.10, 2826.90.90, subheading 2827.10, tariff item Nos. 2827.10.10, 2827.10.90, subheading 2827.39, tariff item Nos. 2827.39.10, 2827.39.20, 2827.39.30, 2827.39.40, 2827.39.90, subheading 2827.60, tariff item No. 2827.60.10, the preamble preceding tariff item No. 2827.60.91, tariff item Nos. 2827.60.91, 2827.60.99, subheading 2829.19, tariff item Nos. 2829.19.10, 2829.19.90, subheading 2829.90, tariff item Nos. 2829.90.10, 2829.90.20, 2829.90.90, subheading 2833.25, tariff item Nos. 2833.25.10, 2833.25.90, subheading 2833.40, tariff item Nos. 2833.40.10, 2833.40.90, subheading 2834.29, tariff item Nos. 2834.29.10, 2834.29.90, subheading 2835.22, tariff item Nos. 2835.22.10, 2835.22.90, subheading 2835.26, tariff item Nos. 2835.26.10, 2835.26.90, subheading 2835.29, tariff item No. 2835.29.10, the preamble preceding tariff item No. 2835.29.21, tariff item Nos. 2835.29.21, 2835.29.29, 2835.29.90, the preamble preceding subheading 2835.31, subheading 2835.31, tariff item Nos. 2835.31.10, 2835.31.90, subheading 2835.39, tariff item Nos. 2835.39.10, 2835.39.90, subheading 2836.20, tariff item Nos. 2836.20.10, 2836.20.90, subheading 2836.91, tariff item Nos. 2836.91.10, 2836.91.90, subheading 2836.99, tariff item Nos. 2836.99.10, 2836.99.90, subheading 2841.50, tariff item Nos. 2841.50.10, 2841.50.20, 2841.50.90, subheading 2841.70, tariff item Nos. 2841.70.10, 2841.70.90, subheading 2841.90, tariff item Nos. 2841.90.10, 2841.90.20, 2841.90.90, subheading 2842.10, tariff item Nos. 2842.10.10, 2842.10.90, subheading 2842.90, tariff item Nos. 2842.90.10, 2842.90.20, the preamble preceding tariff item No. 2842.90.91, tariff item Nos. 2842.90.91, 2842.90.99, subheading 2843.30, tariff item No. 2843.30.10, the preamble preceding tariff item No. 2843.30.91, tariff item Nos. 2843.30.91, 2843.30.99, subheading 2843.90, tariff item Nos. 2843.90.10, 2843.90.90, subheading 2846.10, tariff item Nos. 2846.10.10, 2846.10.90, subheading 2850.00, the preamble preceding tariff item No. 2850.00.11, tariff item Nos. 2850.00.11, 2850.00.19, 2850.00.90, subheading 2904.10, tariff item No. 2904.10.10, the preamble preceding tariff item No. 2904.10.91, tariff item Nos. 2904.10.91, 2904.10.99, subheading 2905.16, tariff item Nos. 2905.16.10, 2905.16.90, subheading 2905.19, tariff item No. 2905.19.10, the preamble preceding tariff item No. 2905.19.91, tariff item Nos. 2905.19.91, 2905.19.99, subheading 2905.49, tariff item Nos. 2905.49.10, 2905.49.90, subheading 2906.19, tariff item Nos. 2906.19.10, 2906.19.90, subheading 2906.21, tariff item Nos. 2906.21.10, 2906.21.90, subheading 2907.15, tariff item Nos. 2907.15.10, 2907.15.90, subheading 2907.19, tariff item No. 2907.19.10, the preamble preceding tariff item No. 2907.19.91, tariff item Nos. 2907.19.91, 2907.19.99, subheading 2907.21, tariff item Nos. 2907.21.10, 2907.21.90, subheading 2907.22, tariff item Nos. 2907.22.10, 2907.22.90, subheading 2907.29, tariff item Nos. 2907.29.10, 2907.29.20, 2907.29.90, the preamble preceding subheading 2908.11, subheading 2908.11, tariff item Nos. 2908.11.10, 2908.11.90, subheading 2908.19, tariff item Nos. 2908.19.10, 2908.19.90, subheading 2908.99, the preamble preceding tariff item No. 2908.99.11, tariff item Nos. 2908.99.11, 2908.99.19, 2908.99.90, subheading 2909.44, tariff item Nos. 2909.44.10, 2909.44.90, subheading 2909.49, tariff item No. 2909.49.10, the preamble preceding tariff item No. 2909.49.91, tariff item Nos. 2909.49.91, 2909.49.92, 2909.49.99, subheading 2909.50, tariff item Nos. 2909.50.10, 2909.50.90, subheading 2909.60, tariff item Nos. 2909.60.10, 2909.60.20, the preamble preceding tariff item No. 2909.60.91, tariff item Nos. 2909.60.91, 2909.60.99, subheading 2910.40, tariff item Nos. 2910.40.10, 2910.40.90, subheading 2910.90, tariff item Nos. 2910.90.10, 2910.90.90, subheading 2912.19, tariff item No. 2912.19.10, the preamble preceding tariff item No. 2912.19.91, tariff item Nos. 2912.19.91, 2912.19.99, subheading 2914.40, tariff item Nos. 2914.40.10, 2914.40.90, subheading 2914.50, tariff item Nos. 2914.50.10, 2914.50.90, subheading 2914.69, tariff item Nos. 2914.69.10, 2914.69.90, subheading 2915.13, tariff item Nos. 2915.13.10, 2915.13.90, subheading 2915.29, tariff item Nos. 2915.29.10, 2915.29.90, subheading 2915.39, tariff item Nos. 2915.39.20, 2915.39.90, subheading 2915.50, tariff item No. 2915.50.10, the preamble preceding tariff item No. 2915.50.91, tariff item Nos. 2915.50.91, 2915.50.99, subheading 2916.12, tariff item Nos. 2916.12.10, 2916.12.20, 2916.12.90, subheading 2916.20, tariff item No. 2916.20.10, the preamble preceding tariff item No. 2916.20.91, tariff item Nos. 2916.20.91, 2916.20.99, subheading 2917.11, the preamble preceding tariff item No. 2917.11.11, tariff item Nos. 2917.11.11, 2917.11.19, 2917.11.20, 2917.11.90, subheading 2917.14, tariff item Nos. 2917.14.10, 2917.14.90, subheading 2917.34, tariff item No. 2917.34.10, the preamble preceding tariff item No. 2917.34.91, tariff item Nos. 2917.34.91, 2917.34.99, subheading 2917.39, tariff item Nos. 2917.39.10, 2917.39.90, subheading 2918.18, tariff item Nos. 2918.18.10, 2918.18.90, subheading 2918.19, tariff item No. 2918.19.10, the preamble preceding tariff item No. 2918.19.91, tariff item Nos. 2918.19.91, 2918.19.99, subheading 2918.29, tariff item Nos. 2918.29.10, 2918.29.90, subheading 2918.99, tariff item Nos. 2918.99.10, 2918.99.90, subheading 2919.90, tariff item No. 2919.90.10, the preamble preceding tariff item No. 2919.90.91, tariff item Nos. 2919.90.91, 2919.90.99, subheading 2920.90, tariff item No. 2920.90.10, the preamble preceding tariff item No. 2920.90.91, tariff item Nos. 2920.90.91, 2920.90.99, the preamble preceding subheading 2921.11, subheading 2921.11, tariff item Nos. 2921.11.10, 2921.11.90, subheading 2921.19, tariff item Nos. 2921.19.20, 2921.19.30, the preamble preceding tariff item No. 2921.19.91, tariff item Nos. 2921.19.91, 2921.19.99, subheading 2921.29, tariff item Nos. 2921.29.10, 2921.29.90, subheading 2921.30, tariff item Nos. 2921.30.10, 2921.30.90, subheading 2921.42, tariff item Nos. 2921.42.10, 2921.42.90, subheading 2921.43, tariff item Nos. 2921.43.10, 2921.43.90, subheading 2921.44, tariff item Nos. 2921.44.10, 2921.44.90, subheading 2921.45, tariff item No. 2921.45.10, the preamble preceding tariff item No. 2921.45.91, tariff item Nos. 2921.45.91, 2921.45.99, the preamble preceding subheading 2921.51, subheading 2921.51, tariff item Nos. 2921.51.10, 2921.51.90, subheading 2921.59, 2921.59.10, 2921.59.90, subheading 2922.19, tariff item No. 2922.19.10, the preamble preceding tariff item No. 2922.19.91, tariff item Nos. 2922.19.91, 2922.19.99, subheading 2922.29, tariff item No. 2922.29.10, the preamble preceding tariff item No. 2922.29.21, tariff item Nos. 2922.29.21, 2922.29.29, 2922.29.90, subheading 2922.39, tariff item Nos. 2922.39.10, 2922.39.90, subheading 2922.41, tariff item Nos. 2922.41.10, 2922.41.90, subheading 2922.49, tariff item Nos. 2922.49.10, 2922.49.90, subheading 2922.50, tariff item Nos. 2922.50.10, 2922.50.90, subheading 2923.10, tariff item Nos. 2923.10.10, 2923.10.90, subheading 2923.20, tariff item Nos. 2923.20.10, 2923.20.90, subheading 2923.90, tariff item No. 2923.90.10, the preamble preceding tariff item No. 2923.90.91, tariff item Nos. 2923.90.91, 2923.90.99, subheading 2924.12, tariff item Nos. 2924.12.10, 2924.12.90, subheading 2924.19, tariff item No. 2924.19.10, the preamble preceding tariff item No. 2924.19.91, tariff item Nos. 2924.19.91, 2924.19.99, subheading 2924.23, the preamble preceding tariff item No. 2924.23.11, tariff item Nos. 2924.23.11, 2924.23.19, the preamble preceding tariff item No. 2924.23.91, tariff item Nos. 2924.23.91, 2924.23.99, subheading 2924.29, tariff item No. 2924.29.10, the preamble preceding tariff item No. 2924.29.91, tariff item Nos. 2924.29.91, 2924.29.99, the preamble preceding subheading 2925.21, subheading 2925.21, tariff item Nos. 2925.21.10, 2925.21.90, subheading 2925.29, tariff item Nos. 2925.29.10, 2925.29.90, subheading 2926.90, tariff item Nos. 2926.90.10, 2926.90.90, subheading 2929.90, tariff item Nos. 2929.90.10, 2929.90.90, subheading 2930.20, tariff item No. 2930.20.10, the preamble preceding tariff item No. 2930.20.91, tariff item Nos. 2930.20.91, 2930.20.99, subheading 2930.30, tariff item Nos. 2930.30.10, 2930.30.20, the preamble preceding tariff item No. 2930.30.91, tariff item Nos. 2930.30.91, 2930.30.99, subheading 2930.50, tariff item Nos. 2930.50.10, 2930.50.90, subheading 2930.90, tariff item No. 2930.90.10, the preamble preceding tariff item No. 2930.90.21, tariff item Nos. 2930.90.21, 2930.90.29, the preamble preceding tariff item No. 2930.90.91, tariff item Nos. 2930.90.91, 2930.90.99, subheading 2933.19, tariff item Nos. 2933.19.10, 2933.19.90, subheading 2933.29, tariff item Nos. 2933.29.10, 2933.29.90, subheading 2933.32, tariff item Nos. 2933.32.10, 2933.32.90, subheading 2933.39, tariff item Nos. 2933.39.10, 2933.39.20, 2933.39.90, subheading 2933.49, tariff item Nos. 2933.49.10, 2933.49.90, subheading 2933.59, tariff item No. 2933.59.10, the preamble preceding tariff item No. 2933.59.91, tariff item Nos. 2933.59.91, 2933.59.99, subheading 2933.69, tariff item No. 2933.69.10, the preamble preceding tariff item No. 2933.69.91, tariff item Nos. 2933.69.91, 2933.69.99, subheading 2933.71, tariff item Nos. 2933.71.10, 2933.71.90, the preamble preceding subheading 2933.91, subheading 2933.91, tariff item Nos. 2933.91.10, 2933.91.90, subheading 2933.99, tariff item No. 2933.99.10, the preamble preceding tariff item No. 2933.99.21, tariff item Nos. 2933.99.21, 2933.99.22, 2933.99.90, subheading 2934.20, tariff item Nos. 2934.20.10, 2934.20.90, subheading 2934.30, tariff item Nos. 2934.30.10, 2934.30.90, subheading 2934.99, tariff item No. 2934.99.10, the preamble preceding tariff item No. 2934.99.91, tariff item Nos. 2934.99.91, 2934.99.99, subheading 2935.00, tariff item Nos. 2935.00.10, 2935.00.20, the preamble preceding tariff item No. 2935.00.91, tariff item Nos. 2935.00.91, 2935.00.99, subheading 2937.19, the preamble preceding tariff item No. 2937.19.11, tariff item Nos. 2937.19.11, 2937.19.19, 2937.19.90, subheading 2937.29, tariff item Nos. 2937.29.10, 2937.29.90, subheading 2937.50, tariff item No. 2937.50.10, the preamble preceding tariff item No. 2937.50.21, tariff item Nos. 2937.50.21, 2937.50.29, the preamble preceding tariff item No. 2937.50.31, tariff item Nos. 2937.50.31, 2937.50.39, 2937.50.90, subheading 2937.90, the preamble preceding tariff item No. 2937.90.11, tariff item Nos. 2937.90.11, 2937.90.19, 2937.90.90, subheading 2942.00, tariff item Nos. 2942.00.10, 2942.00.90, subheading 3202.10, tariff item Nos. 3202.10.10, 3202.10.90, subheading 3203.00, tariff item Nos. 3203.00.10, 3203.00.90, subheading 3206.42, tariff item Nos. 3206.42.10, 3206.42.90, subheading 3207.10, tariff item Nos. 3207.10.10, 3207.10.90, subheading 3207.30, tariff item Nos. 3207.30.10, 3207.30.90, subheading 3207.40, tariff item Nos. 3207.40.10, 3207.40.90, subheading 3212.90, tariff item Nos. 3212.90.10, 3212.90.90, subheading 3215.19, tariff item Nos. 3215.19.10, 3215.19.90, subheading 3215.90, tariff item Nos. 3215.90.10, 3215.90.90, subheading 3501.10, tariff item Nos. 3501.10.10, 3501.10.90, subheading 3501.90, tariff item Nos. 3501.90.10, 3501.90.90, subheading 3801.30, tariff item Nos. 3801.30.10, 3801.30.90, subheading 3806.30, tariff item Nos. 3806.30.10, 3806.30.90, subheading 3807.00, tariff item Nos. 3807.00.10, 3807.00.90, subheading 3809.91, tariff item Nos. 3809.91.10, 3809.91.20, 3809.91.90, subheading 3809.92, tariff item Nos. 3809.92.10, 3809.92.20, 3809.92.90, subheading 3810.10, tariff item Nos. 3810.10.10, 3810.10.90, subheading 3811.21, tariff item Nos. 3811.21.10, 3811.21.90, subheading 3812.20, tariff item Nos. 3812.20.10, 3812.20.90, subheading 3812.30, tariff item Nos. 3812.30.10, 3812.30.90, subheading 3815.19, tariff item Nos. 3815.19.10, 3815.19.90, subheading 3815.90, tariff item Nos. 3815.90.10, 3815.90.90, subheading 3816.00, tariff item Nos. 3816.00.10, 3816.00.90, subheading 3817.00, tariff item Nos. 3817.00.10, 3817.00.90, subheading 3818.00, tariff item Nos. 3818.00.10, 3818.00.90, subheading 3821.00, tariff item Nos. 3821.00.10, 3821.00.90, subheading 3822.00, tariff item Nos. 3822.00.10, 3822.00.20, 3822.00.90, subheading 3823.70, tariff item Nos. 3823.70.10, 3823.70.90, subheading 3824.50, tariff item Nos. 3824.50.10, 3824.50.90, subheading 3824.90, tariff item Nos. 3824.90.10, 3824.90.20, 3824.90.30, the preamble preceding tariff item No. 3824.90.41, tariff item Nos. 3824.90.41, 3824.90.49, 3824.90.90, subheading 3903.19, tariff item Nos. 3903.19.10, 3903.19.90, subheading 3903.20, tariff item Nos. 3903.20.10, 3903.20.90, subheading 3903.30, tariff item Nos. 3903.30.10, 3903.30.90, subheading 3904.10, tariff item Nos. 3904.10.10, 3904.10.90, subheading 3904.30, tariff item Nos. 3904.30.10, 3904.30.90, subheading 3904.50, tariff item Nos. 3904.50.10, 3904.50.90, subheading 3905.19, tariff item Nos. 3905.19.10, 3905.19.90, subheading 3905.29, tariff item Nos. 3905.29.10, 3905.29.90, the preamble preceding subheading 3905.91, subheading 3905.91, tariff item Nos. 3905.91.10, 3905.91.90, subheading 3905.99, tariff item Nos. 3905.99.10, 3905.99.90, subheading 3906.10, tariff item Nos. 3906.10.10, 3906.10.90, subheading 3906.90, tariff item No. 3906.90.10, the preamble preceding tariff item No. 3906.90.91, tariff item Nos. 3906.90.91, 3906.90.99, subheading 3907.20, tariff item Nos. 3907.20.10, 3907.20.90, subheading 3907.30, tariff item Nos. 3907.30.10, 3907.30.90, subheading 3907.40, tariff item Nos. 3907.40.10, 3907.40.90, subheading 3907.60, tariff item Nos. 3907.60.10, 3907.60.90, subheading 3907.70, tariff item Nos. 3907.70.10, 3907.70.90, subheading 3907.99, tariff item Nos. 3907.99.10, 3907.99.90, subheading 3909.30, tariff item Nos. 3909.30.10, 3909.30.90, subheading 3907.40, tariff item No. 3909.40.10, the preamble preceding tariff item No. 3909.40.91, tariff item Nos. 3909.40.91, 3909.40.99, subheading 3909.50, tariff item Nos. 3909.50.10, 3909.50.90, subheading 3910.00, tariff item Nos. 3910.00.10, 3910.00.90, subheading 3911.10, tariff item Nos. 3911.10.10, 3911.10.90, subheading 3911.90, tariff item Nos. 3911.90.10, 3911.90.90, subheading 3912.11, tariff item Nos. 3912.11.10, 3912.11.90, subheading 3912.20, tariff item Nos. 3912.20.10, 3912.20.90, subheading 3912.39, tariff item Nos. 3912.39.10, 3912.39.90, subheading 3912.90, tariff item Nos. 3912.90.10, 3912.90.90, subheading 3913.90, tariff item Nos. 3913.90.10, 3913.90.90, subheading 3914.00, tariff item Nos. 3914.00.10, 3914.00.90, subheading 3916.90, the preamble preceding tariff item No. 3916.90.11, tariff item Nos. 3916.90.11, 3916.90.19, the preamble preceding tariff item No. 3916.90.91, tariff item Nos. 3916.90.91, 3916.90.99, subheading 3917.10, tariff item Nos. 3917.10.10, 3917.10.90, subheading 3917.23, tariff item Nos. 3917.23.10, 3917.23.90, subheading 3917.29, tariff item Nos. 3917.29.10, 3917.29.90, subheading 3917.31, tariff item Nos. 3917.31.10, 3917.31.90, subheading 3917.40, tariff item Nos. 3917.40.10, 3917.40.90, subheading 3920.10, tariff item Nos. 3920.10.10, 3920.10.90, subheading 3920.20, tariff item Nos. 3920.20.10, 3920.20.20, 3920.20.90, subheading 3920.30, tariff item Nos. 3920.30.10, 3920.30.90, the preamble preceding subheading 3920.43, subheading 3920.43, tariff item Nos. 3920.43.10, 3920.43.90, subheading 3920.49, tariff item Nos. 3920.49.10, 3920.49.90, the preamble preceding subheading 3920.51, subheading 3920.51, tariff item Nos. 3920.51.10, 3920.51.90, subheading 3920.59, tariff item Nos. 3920.59.10, 3920.59.90, subheading 3920.61, tariff item Nos. 3920.61.10, 3920.61.90, subheading 3920.62, tariff item Nos. 3920.62.10, 3920.62.90, subheading 3920.73, tariff item Nos. 3920.73.10, 3920.73.90, subheading 3920.79, tariff item No. 3920.79.10, the preamble preceding tariff item No. 3920.79.21, tariff item Nos. 3920.79.21, 3920.79.29, 3920.79.90, subhead- ing 3920.92, tariff item Nos. 3920.92.10, 3920.92.90, subheading 3920.94, tariff item Nos. 3920.94.10, 3920.94.90, subheading 3920.99, tariff item No. 3920.99.10, the preamble preceding tariff item No. 3920.99.91, tariff item Nos. 3920.99.91, 3920.99.99, subheading 4005.10, tariff item Nos. 4005.10.10, 4005.10.90, subheading 4005.91, tariff item Nos. 4005.91.10, 4005.91.90, subheading 4006.90, tariff item Nos. 4006.90.10, 4006.90.20, 4006.90.90, the preamble preceding subheading 4008.11, subheading 4008.11, tariff item Nos. 4008.11.10, 4008.11.20, 4008.11.30, 4008.11.40, 4008.11.90, subheading 4008.19, tariff item Nos. 4008.19.10, 4008.19.90, the preamble preceding subheading 4008.21, subheading 4008.21, tariff item Nos. 4008.21.10, 4008.21.20, 4008.21.90, subheading 4008.29, tariff item Nos. 4008.29.10, 4008.29.90, subheading 4009.22, tariff item Nos. 4009.22.10, 4009.22.90, the preamble preceding subheading 4009.31, subheading 4009.31, tariff item Nos. 4009.31.10, 4009.31.90, subheading 4009.32, tariff item Nos. 4009.32.10, 4009.32.90, the preamble preceding subheading 4009.41, subheading 4009.41, tariff item Nos. 4009.41.10, 4009.41.90, subheading 4009.42, tariff item Nos. 4009.42.10, 4009.42.90, the preamble preceding subheading 4010.11, subheading 4010.11, tariff item Nos. 4010.11.10, 4010.11.20, subheading 4010.12, the preamble preceding tariff item No. 4010.12.11, tariff item Nos. 4010.12.11, 4010.12.19, the preamble preceding tariff item No. 4010.12.21, tariff item Nos. 4010.12.21, 4010.12.29, subheading 4010.19, the preamble preceding tariff item No. 4010.19.11, tariff item Nos. 4010.19.11, 4010.19.19, the preamble preceding tariff item No. 4010.19.21, tariff item Nos. 4010.19.21, 4010.19.29, subheading 4103.90, tariff item Nos. 4103.90.10, 4103.90.90, the preamble preceding subheading 4104.11, subheading 4104.11, tariff item No. 4104.11.10, the preamble preceding tariff item No. 4104.11.21, tariff item Nos. 4104.11.21, 4104.11.22, 4104.11.29, the preamble preceding tariff item No. 4140.11.31, tariff item Nos. 4104.11.31, 4104.11.39, the preamble preceding tariff item No. 4104.11.41, tariff item Nos. 4104.11.41, 4104.11.49, the preamble preceding tariff item No. 4104.11.91, tariff item Nos. 4104.11.91, 4104.11.99, subheading 4104.19, tariff item No. 4104.19.10, the preamble preceding tariff item No. 4104.19.21, tariff item Nos. 4104.19.21, 4104.19.22. 4104.19.29, the preamble preceding tariff item No. 4104.19.31, tariff item Nos. 4104.19.31, 4104.19.39, the preamble preceding tariff item No. 4104.19.41, tariff item Nos. 4104.19.41, 4104.19.49, the preamble preceding tariff item No. 4104.19.91, tariff item Nos. 4104.19.91, 4104.19.99, the preamble preceding subheading 4104.41, subheading 4104.41, the preamble preceding tariff item No. 4104.41.11, tariff item Nos. 4104.41.11, 4104.41.12, 4104.41.19, the preamble preceding tariff item No. 4104.41.91, tariff item Nos. 4104.41.91, 4104.41.92, 4104.41.99, subheading 4104.49, the preamble preceding tariff item No. 4104.49.11, tariff item Nos. 4104.49.11, 4104.49.12, 4104.49.19, the preamble preceding tariff item No. 4104.49.21, tariff item Nos. 4104.49.21, 4104.49.22, 4104.49.29, the preamble preceding tariff item No. 4104.49.91, tariff item Nos. 4104.49.91, 4104.49.92, 4104.49.93, 4104.49.99, subheading 4105.30, the preamble preceding tariff item No. 4105.30.11, tariff item Nos. 4105.30.11, 4105.30.12, 4105.30.19, the preamble preceding tariff item No. 4105.30.91, tariff item Nos. 4105.30.91, 4105.30.99, subheading 4106.22, tariff item No. 4106.22.10, the preamble preceding tariff item No. 4106.22.21, tariff item Nos. 4106.22.21, 4106.22.22, 4106.22.29, the preamble preceding tariff item No. 4106.22.91, tariff item Nos. 4106.22.91, 4106.22.92, 4106.22.99, subheading 4106.32, tariff item Nos. 4106.32.10, 4106.32.20, 4106.32.90, the preamble preceding subheading 4106.91, subheading 4106.91, tariff item Nos. 4106.91.10, 4106.91.20, 4106.91.90, subheading 4106.92, tariff item Nos. 4106.92.10, 4106.92.20, 4106.92.90, the preamble preceding subheading 4107.11, subheading 4107.11, the preamble preceding tariff item No. 4107.11.11, tariff item Nos. 4107.11.11, 4107.11.12, 4107.11.19, the preamble preceding tariff item No. 4107.11.91, tariff item Nos. 4107.11.91, 4107.11.92, 4107.11.99, subheading 4107.12, the preamble preceding tariff item No. 4107.12.11, tariff item Nos. 4107.12.11, 4107.12.12, 4107.12.19, the preamble preceding tariff item No. 4107.12.91, tariff item Nos. 4107.12.91, 4107.12.92, 4107.12.99, subheading 4107.19, the preamble preceding tariff item No. 4107.19.11, tariff item Nos. 4107.19.11, 4107.19.12, 4107.19.19, the preamble preceding tariff item No. 4107.19.91, tariff item Nos. 4107.19.91, 4107.19.92, 4107.19.93, 4107.19.99, the preamble preceding subheading 4107.91, subheading 4107.91, tariff item Nos. 4107.91.10, 4107.91.20, 4107.91.90, subheading 4107.92, tariff item Nos. 4107.92.10, 4107.92.20, 4107.92.90, subheading 4107.99, tariff item Nos. 4107.99.10, 4107.99.20, 4107.99.30, 4107.99.90, subheading 4112.00, tariff item Nos. 4112.00.10, 4112.00.90, subheading 4113.10, tariff item Nos. 4113.10.10, 4113.10.20, 4113.10.90, subheading 4113.20, tariff item Nos. 4113.20.10, 4113.20.20, 4113.20.90, subheading 4113.90, tariff item Nos. 4113.90.10, 4113.90.20, 4113.90.90, subheading 4114.20, tariff item Nos. 4114.20.10, 4114.20.90, subheading 4302.19, tariff item No. 4302.19.10, the preamble preceding tariff item No. 4302.19.21, tariff item Nos. 4302.19.21, 4302.19.22, 4302.19.29, 4302.19.30, 4302.19.90, the preamble preceding subheading 4408.31, subheading 4408.31, tariff item Nos. 4408.31.10, 4408.31.90, subheading 4408.39, tariff item Nos. 4408.39.10, 4408.39.90, subheading 4415.20, tariff item Nos. 4415.20.10, 4415.20.90, subheading 4416.00, tariff item Nos. 4416.00.10, 4416.00.90, subheading 4803.00, tariff item Nos. 4803.00.10, 4803.00.90, subheading 4809.20, tariff item Nos. 4809.20.10, 4809.20.90, the preamble preceding subheading 4810.13, subheading 4810.13, tariff item Nos. 4810.13.10, 4810.13.90, subheading 4810.14, tariff item Nos. 4810.14.10, 4810.14.90, subheading 4810.19, tariff item Nos. 4810.19.10, 4810.19.90, subheading 4810.29, tariff item Nos. 4810.29.10, 4810.29.90, the preamble preceding subheading 4810.31 subheading 4810.31, tariff item Nos. 4810.31.10, 4810.31.90, subheading 4810.32, tariff item Nos. 4810.32.10, 4810.32.90, subheading 4810.39, tariff item Nos. 4810.39.10, 4810.39.90, the preamble preceding subheading 4810.92, subheading 4810.92, tariff item Nos. 4810.92.10, 4810.92.90, subheading 4810.99, tariff item Nos. 4810.99.10, 4810.99.90, the preamble preceding subheading 4811.41, subheading 4811.41, tariff item Nos. 4811.41.10, 4811.41.90, subheading 4811.49, tariff item Nos. 4811.49.10, 4811.49.90, subheading 4814.20, tariff item Nos. 4814.20.10, 4814.20.90, subheading 4818.90, tariff item Nos. 4818.90.10, 4818.90.90, subheading 4819.40, tariff item No. 4819.40.10, the preamble preceding tariff item No. 4819.40.91, tariff item Nos. 4819.40.91, 4819.40.99, subheading 4820.50, tariff item Nos. 4820.50.10, 4820.50.90, subheading 4820.90, tariff item Nos. 4820.90.10, 4820.90.90, subheading 4823.20, tariff item Nos. 4823.20.10, 4823.20.90, subheading 4823.40, tariff item Nos. 4823.40.10, 4823.40.90, subheading 4903.00, tariff item Nos. 4903.00.10, 4903.00.20, subheading 4905.99, tariff item Nos. 4905.99.10, 4905.99.90, subheading 4907.00, tariff item Nos. 4907.00.10, 4907.00.90, subheading 4910.00, tariff item Nos. 4910.00.10, 4910.00.20, 4910.00.90, subheading 4911.10, tariff item Nos. 4911.10.10, 4911.10.20. 4911.10.90, the preamble preceding subheading 4911.91, subheading 4911.91, tariff item Nos. 4911.91.10, 4911.91.90, subheading 4911.99, tariff item Nos. 4911.99.10, 4911.99.20, 4911.99.90, subheading 5111.19, tariff item Nos. 5111.19.10, 5111.19.20, the preamble preceding tariff item No. 5111.91.31, tariff item Nos. 5111.19.31, 5111.19.32, 5111.19.39, 5111.19.90, subheading 5111.20, the preamble preceding tariff item No. 5111.20.11, tariff item Nos. 5111.20.11, 5111.20.12, 5111.20.13, 5111.20.19, the preamble preceding tariff item No. 5111.20.21, tariff item Nos. 5111.20.21, 5111.20.29, the preamble preceding tariff item No. 5111.20.91, tariff item Nos. 5111.20.91, 5111.20.92, subheading 5111.30, the preamble preceding tariff item No. 5111.30.11, tariff item Nos. 5111.30.11, 5111.30.12, 5111.30.13, 5111.30.18, 5111.30.19, the preamble preceding tariff item No. 5111.30.21, tariff item Nos. 5111.30.21, 5111.30.29, 5111.30.30, the preamble preceding tariff item No. 5111.30.91, tariff item Nos. 5111.30.91, 5111.30.92, sub-heading 5111.90, tariff item Nos. 5111.90.40, 5111.90.50, the preamble preceding tariff item No. 5111.90.91, tariff item Nos. 5111.90.91, 5111.90.92, the preamble preceding subheading 5112.11, subheading 5112.11, tariff item Nos. 5112.11.50, 5112.11.60, 5112.11.90, subheading 5112.19, the preamble preceding tariff item No. 5112.19.11, tariff item Nos. 5112.19.11, 5112.19.19, 5112.19.20, 5112.19.30, 5112.19.40, the preamble preceding tariff item No. 5112.19.93, tariff item Nos. 5112.19.93, 5112.19.94, 5112.19.95, subheading 5112.20, tariff item Nos. 5112.20.20, 5112.20.30, the preamble preceding tariff item No. 5112.20.91, tariff item Nos. 5112.20.91, 5112.20.92, subheading 5112.30, tariff item No. 5112.30.10, the preamble preceding tariff item No. 5112.30.21, tariff item Nos. 5112.30.21, 5112.30.29, 5112.30.30, the preamble preceding tariff item No. 5112.30.91, tariff item Nos. 5112.30.91, 5112.30.93, 5112.30.94, subheading 5112.90, tariff item Nos. 5112.90.20, 5112.90.30, the preamble preceding tariff item No. 5112.90.91, tariff item Nos. 5112.90.91, 5112.90.92, subheading 5113.00, tariff item Nos. 5113.00.10, 5113.00.90, subheading 5203.00, tariff item Nos. 5203.00.10, 5203.00.90, subheading 5208.12, tariff item Nos. 5208.12.10, 5208.12.20, 5208.12.30, 5208.12.40, 5208.12.90, subheading 5208.13, tariff item Nos. 5208.13.10, 5208.13.20, 5208.13.90, subheading 5208.19, tariff item Nos. 5208.19.10, 5208.19.20, 5208.19.30, 5208.19.90, the preamble preceding subheading 5208.21, subheading 5208.21, tariff item Nos. 5208.21.10, 5208.21.20, 5208.21.30, 5208.21.40, 5208.21.50, the preamble preceding tariff item No. 5208.21.91, tariff item Nos. 5208.21.91, 5208.21.99, subheading 5208.22, tariff item Nos. 5208.22.10, 5208.22.20, 5208.22.30, 5208.22.90, subheading 5208.23, tariff item No. 5208.23.10, the preamble preceding tariff item No. 5208.23.91, tariff item Nos. 5208.23.91, 5208.23.99, subheading 5208.29, tariff item Nos. 5208.29.10, 5208.29.20, the preamble preceding tariff item No. 5208.29.91, tariff item Nos. 5208.29.91, 5208.29.99, the preamble preceding subheading 5208.31, subheading 5208.31, tariff item Nos. 5208.31.10, 5208.31.20, the preamble preceding tariff item No. 5208.31.91, tariff item Nos. 5208.31.91, 5208.31.99, subheading 5208.32, tariff item Nos. 5208.32.10, 5208.32.90, subheading 5208.33, tariff item No. 5208.33.10, the preamble preceding tariff item No. 5208.33.91, tariff item Nos. 5208.33.91, 5208.33.99, subheading 5208.39, tariff item Nos. 5208.39.30, 5208.39.90, the preamble preceding subheading 5208.41, subheading 5208.41, tariff item Nos. 5208.41.20, 5208.41.90, subheading 5208.42, tariff item No. 5208.42.10, the preamble preceding tariff item No. 5208.42.91, tariff item Nos. 5208.42.91, 5208.42.99, subheading 5208.43, tariff item Nos. 5208.43.70, 5208.43.90, subheading 5208.49, tariff item No. 5208.49.10, the preamble preceding tariff item No. 5208.49.91, tariff item Nos. 5208.49.91, 5208.49.99, the preamble preceding subheading 5208.51, subheading 5208.51, tariff item Nos. 5208.51.10, 5208.51.90, subheading 5208.52, tariff item Nos. 5208.52.10, 5208.52.20, 5208.52.30, 5208.52.90, subheading 5208.59, tariff item No. 5208.59.10, the preamble preceding tariff item No. 5208.59.91, tariff item Nos. 5208.59.91, 5208.59.99, the preamble preceding subheading 5209.11, subheading 5209.11, tariff item Nos. 5209.11.10, 5209.11.20, 5209.11.30, 5209.11.90, subheading 5209.12, tariff item Nos. 5209.12.10, 5209.12.20, 5209.12.90, subheading 5209.19, tariff item Nos. 5209.19.10, 5209.19.20, 5209.19.30, 5209.19.90, the preamble preceding subheading 5209.21, subheading 5209.21, tariff item Nos. 5209.21.10, 5209.21.20, 5209.21.40, 5209.21.90, subheading 5209.22, tariff item Nos. 5209.22.10, 5209.22.40, 5209.22.90, subheading 5209.29, tariff item Nos. 5209.29.10, 5209.29.20, 5209.29.30, 5209.29.90, the preamble preceding subheading 5209.31, subheading 5209.31, tariff item Nos. 5209.31.10, 5209.31.20, 5209.31.30, 5209.31.40, 5209.31.90, subheading 5209.32, tariff item Nos. 5209.32.10, 5209.32.20, 5209.32.30, 5209.32.40, 5209.32.90, subheading 5209.39, tariff item Nos. 5209.39.10, 5209.39.20, 5209.39.90, the preamble preceding subheading 5209.41, subheading 5209.41, tariff item Nos. 5209.41.20, 5209.41.90, subheading 5209.42, tariff item Nos. 5209.42.10, 5209.42.90, subheading 5209.43, tariff item No. 5209.43.10, the preamble preceding tariff item No. 5209.43.91, tariff item Nos. 5209.43.91, 5209.43.99, subheading 5209.49, tariff item Nos. 5209.49.10, 5209.49.90, subheading 5209.59, tariff item Nos. 5209.59.10, 5209.59.90, subheading 5211.42, tariff item Nos. 5211.42.10, 5211.42.90, the preamble preceding subheading 5309.11, subheading 5309.11, tariff item Nos. 5309.11.10, 5309.11.90, subheading 5309.19, tariff item Nos. 5309.19.10, 5309.19.90, the preamble preceding subheading 5309.21, subheading 5309.21, tariff item Nos. 5309.21.10, 5309.21.90, subheading 5309.29, tariff item Nos. 5309.29.30, 5309.29.90, subheading 5310.90, tariff item No. 5310.90.10, the preamble preceding tariff item No. 5310.90.91, tariff item Nos. 5310.90.91, 5310.90.99, subheading 5311.00, tariff item Nos. 5311.00.20, 5311.00.90, subheading 5407.92, tariff item Nos. 5407.92.10, 5407.92.20, 5407.92.30, 5407.92.40, 5407.92.90, subheading 5408.10, tariff item Nos. 5408.10.10, 5408.10.90, subheading 5408.21, tariff item Nos. 5408.21.40, 5408.21.90, the preamble preceding subheading 5408.31, subheading 5408.31, tariff item Nos. 5408.31.40, 5408.31.90, subheading 5408.32, tariff item Nos. 5408.32.60, 5408.32.90, subheading 5408.33, tariff item Nos. 5408.33.30, 5408.33.90, subheading 5408.34, tariff item Nos. 5408.34.30, 5408.34.90, subheading 5515.13, tariff item Nos. 5515.13.10, 5515.13.20, the preamble preceding tariff item No. 5515.13.91, tariff item Nos. 5515.13.91, 5515.13.99, the preamble preceding subheading 5603.11, subheading 5603.11, tariff item Nos. 5603.11.10, 5603.11.20, 5603.11.30, 5603.11.40, 5603.11.50, the preamble preceding tariff item No. 5603.11.91, tariff item Nos. 5603.11.91, 5603.11.99, subheading 5603.12, tariff item Nos. 5603.12.10, 5603.12.20, 5603.12.30, 5603.12.40, 5603.12.50, the preamble preceding tariff item No. 5603.12.91, tariff item Nos. 5603.12.91, 5603.12.99, subheading 5603.13, tariff item Nos. 5603.13.10, 5603.13.20, 5603.13.30, 5603.13.40, 5603.13.50, the preamble preceding tariff item No. 5603.13.91, tariff item Nos. 5603.13.91, 5603.13.99, subheading 5603.14, tariff item Nos. 5603.14.10, 5603.14.20, 5603.14.30, 5603.14.40, 5603.14.50, the preamble preceding tariff item No. 5603.14.91, tariff item Nos. 5603.14.91, 5603.14.99, the preamble preceding subheading 5603.91, subheading 5603.91, tariff item Nos. 5603.91.10, 5603.91.20, 5603.91.40, 5603.91.50, 5603.91.90, subheading 5603.92, tariff item Nos. 5603.92.10, 5603.92.20, 5603.92.50, 5603.92.60, the preamble preceding tariff item No. 5603.92.91, tariff item Nos. 5603.92.91, 5603.92.99, subheading 5603.93, tariff item Nos. 5603.93.10, 5603.93.20, 5603.93.40, 5603.93.50, 5603.93.60, 5603.93.70, 5603.93.90, subheading 5603.94, tariff item Nos. 5603.94.10, 5603.94.20, 5603.94.40, 5603.94.50, 5603.94.60, 5603.94.90, subheading 5606.00, tariff item Nos. 5606.00.10, 5606.00.90, subheading 5801.10, tariff item Nos. 5801.10.10, the preamble preceding tariff item No. 5801.10.91, tariff item Nos. 5801.10.91, 5801.10.99, subheading 5801.22, the preamble preceding tariff item No. 5801.22.21, tariff item Nos. 5801.22.21, 5801.22.29, the preamble preceding tariff item No. 5801.22.91, tariff item Nos. 5801.22.91, 5801.22.99, subheading 5801.23, tariff item Nos. 5801.23.10, 5801.23.90, subheading 5801.26, tariff item Nos. 5801.26.10, 5801.26.90, subheading 5801.31, tariff item Nos. 5801.31.10, 5801.31.90, subheading 5801.32, tariff item Nos. 5801.32.20, 5801.32.90, subheading 5801.33, tariff item Nos. 5801.33.10, 5801.33.90, subheading 5801.36, tariff item Nos. 5801.36.10, 5801.36.90, subheading 5801.90, tariff item No. 5801.90.10, the preamble preceding tariff item No. 5801.90.91, tariff item Nos. 5801.90.91, 5801.90.99, the preamble preceding subheading 5802.11, subheading 5802.11, tariff item Nos. 5802.11.20, 5802.11.90, subheading 5802.19, tariff item Nos. 5802.19.40, 5802.19.90, subheading 5802.20, tariff item Nos. 5802.20.10, 5802.20.90, subheading 5802.30, tariff item Nos. 5802.30.10, 5802.30.90, subheading 5803.00, the preamble preceding tariff item No. 5803.00.11, tariff item Nos. 5803.00.11, 5803.00.12, 5803.00.19, the preamble preceding tariff item No. 5803.00.21, tariff item Nos. 5803.00.21, 5803.00.22, 5803.00.29, the preamble preceding tariff item No. 5803.00.91, tariff item Nos. 5803.00.91, 5803.00.92, 5803.00.99, subheading 5804.10, tariff item Nos. 5804.10.20, 5804.10.30, 5804.10.90, the preamble preceding subheading 5804.21, subheading 5804.21, tariff item Nos. 5804.21.10, 5804.21.90, subheading 5804.29, tariff item Nos. 5804.29.10, 5804.29.90, subheading 5804.30, tariff item Nos. 5804.30.20, 5804.30.30, 5804.30.90, subheading 5806.10, the preamble preceding tariff item No. 5806.10.11, tariff item Nos. 5806.10.11, 5806.10.19, 5806.10.20, the preamble preceding tariff item No. 5806.10.91, tariff item Nos. 5806.10.91, 5806.10.92, 5806.10.99, subheading 5806.20, tariff item Nos. 5806.20.10, 5806.20.20, 5806.20.90, the preamble preceding subheading 5806.31, subheading 5806.31, tariff item Nos. 5806.31.30, 5806.31.40, 5806.31.50, 5806.31.90, subheading 5806.32, tariff item No. 5806.32.10, the preamble preceding tariff item No. 5806.32.91, tariff item Nos. 5806.32.91, 5806.32.99, subheading 5806.39, tariff item No. 5806.39.10, the preamble preceding tariff item No. 5806.39.91, tariff item Nos. 5806.39.91, 5806.39.99, subheading 5806.40, tariff item Nos. 5806.40.10, 5806.40.90, subheading 5807.10, the preamble preceding tariff item No. 5807.10.11, tariff item Nos. 5807.10.11, 5807.10.19, the preamble preceding tariff item No. 5807.10.21, tariff item Nos. 5807.10.21, 5807.10.29, subheading 5807.90, tariff item Nos. 5807.90.10, 5807.90.90, subheading 5808.10, tariff item Nos. 5808.10.10, 5808.10.90, subheading 5808.90, tariff item Nos. 5808.90.10, 5808.90.90, subheading 5809.00, tariff item Nos. 5809.00.10, 5809.00.90, subheading 5810.10, tariff item Nos. 5810.10.10, 5810.10.90, the preamble preceding subheading 5810.91, subheading 5810.91, tariff item Nos. 5810.91.20, 5810.91.30, 5810.91.90, subheading 5810.92, tariff item Nos. 5810.92.10, 5810.92.90, subheading 5810.99, tariff item Nos. 5810.99.10, 5810.99.90, subheading 6805.10, tariff item Nos. 6805.10.10, 6805.10.20, 6805.10.90, subheading 6805.20, tariff item Nos. 6805.20.10, 6805.20.20, 6805.20.90, subheading 6805.30, tariff item Nos. 6805.30.10, 6805.30.20, 6805.30.90, subheading 6806.10, tariff item Nos. 6806.10.10, 6806.10.90, subheading 6806.90, tariff item Nos. 6806.90.10, 6806.90.90, subheading 6814.10, tariff item Nos. 6814.10.10, 6814.10.90, the preamble preceding subheading 7019.31, subheading 7019.31, tariff item Nos. 7019.31.10, 7019.31.90, subheading 7019.32, tariff item Nos. 7019.32.10, 7019.32.20, 7019.32.90, subheading 7019.39, tariff item No. 7019.39.10, the preamble preceding tariff item No. 7019.39.91, tariff item Nos. 7019.39.91, 7019.39.99, the preamble preceding subheading 7019.51, subheading 7019.51, tariff item Nos. 7019.51.10, 7019.51.20, the preamble preceding tariff item No. 7019.51.91, tariff item Nos. 7019.51.91, 7019.51.99, subheading 7019.52, tariff item Nos. 7019.52.10, 7019.52.20, the preamble preceding tariff item No. 7019.52.91, tariff item Nos. 7019.52.91, 7019.52.99, subheading 7019.59, tariff item Nos. 7019.59.10, 7019.59.20, the preamble preceding tariff item No. 7019.59.91, tariff item Nos. 7019.59.91, 7019.59.99, subheading 7019.90, tariff item Nos. 7019.90.10, 7019.90.30, 7019.90.40, 7019.90.90, subheading 7106.92, the preamble preceding tariff item No. 7106.92.11, tariff item Nos. 7106.92.11, 7106.92.19, the preamble preceding tariff item No. 7106.92.21, tariff item Nos. 7106.92.21, 7106.92.22, subheading 7108.13, tariff item Nos. 7108.13.10, 7108.13.20, subheading 7115.90, tariff item Nos. 7115.90.10, 7115.90.90, subheading 7202.92, tariff item Nos. 7202.92.10, 7202.92.90, subheading 7205.10, tariff item Nos. 7205.10.10, 7205.10.90, subheading 7207.11, tariff item Nos. 7207.11.10, 7207.11.90, subheading 7207.19, tariff item Nos. 7207.19.10, 7207.19.90, subheading 7207.20, the preamble preceding tariff item No. 7207.20.11, tariff item Nos. 7207.20.11, 7207.20.19, 7207.20.90, the preamble preceding subheading 7208.25, subheading 7208.25, tariff item Nos. 7208.25.10, 7208.25.90, subheading 7208.26, tariff item Nos. 7208.26.10, 7208.26.90, subheading 7208.27, tariff item Nos. 7208.27.10, 7208.27.90, subheading 7208.37, tariff item Nos. 7208.37.10, 7208.37.90, subheading 7208.38, tariff item Nos. 7208.38.10, 7208.38.90, subheading 7208.40, tariff item No. 7208.40.10, the preamble preceding tariff item No. 7208.40.91, tariff item Nos. 7208.40.91, 7208.40.99, subheading 7208.51, tariff item No. 7208.51.10, the preamble preceding tariff item No. 7208.51.91, tariff item Nos. 7208.51.91, 7208.51.99, subheading 7208.52, the preamble preceding tariff item No. 7208.52.11, tariff item Nos. 7208.52.11, 7208.52.19, 7208.52.90, subheading 7209.16, tariff item No. 7209.16.10, the preamble preceding tariff item No. 7209.16.91, tariff item Nos. 7209.16.91, 7209.16.99, subheading 7209.17, tariff item No. 7209.17.10, the preamble preceding tariff item No. 7209.17.91, tariff item Nos. 7209.17.91, 7209.17.99, subheading 7209.18, tariff item No. 7209.18.10, the preamble preceding tariff item No. 7209.18.91, tariff item Nos. 7209.18.91, 7209.18.99, subheading 7210.20, tariff item Nos. 7210.20.10, 7210.20.20, subheading 7211.19, tariff item Nos. 7211.19.10, 7211.19.90, the preamble preceding subheading 7211.23, subheading 7211.23, tariff item Nos. 7211.23.10, 7211.23.90, subheading 7211.29, tariff item Nos. 7211.29.10, 7211.29.90, subheading 7211.90, tariff item Nos. 7211.90.10, 7211.90.90, subheading 7212.50, tariff item Nos. 7212.50.10, 7212.50.90, subheading 7212.60, tariff item Nos. 7212.60.10, 7212.60.90, subheading 7213.20, tariff item Nos. 7213.20.10, 7213.20.90, the preamble preceding subheading 7213.91, subheading 7213.91, tariff item Nos. 7213.91.10, 7213.91.90, subheading 7213.99, tariff item No. 7213.99.10, the preamble preceding tariff item No. 7213.99.91, tariff item Nos. 7213.99.91, 7213.99.99, subheading 7214.30, tariff item Nos. 7214.30.10, 7214.30.90, the preamble preceding subheading 7214.91, subheading 7214.91, tariff item Nos. 7214.91.10, 7214.91.90, subheading 7214.99, tariff item Nos. 7214.99.10, 7214.99.90, subheading 7216.21, tariff item Nos. 7216.21.10, 7216.21.90, the preamble preceding subheading 7216.31, subheading 7216.31, tariff item Nos. 7216.31.10, 7216.31.90, subheading 7216.32, tariff item Nos. 7216.32.10, 7216.32.90, subheading 7216.33, tariff item Nos. 7216.33.10, 7216.33.90, subheading 7216.50, tariff item Nos. 7216.50.10, 7216.50.90, the preamble preceding subheading 7216.91, subheading 7216.91, tariff item Nos. 7216.91.10, 7216.91.90, subheading 7216.99, tariff item Nos. 7216.99.10, 7216.99.90, subheading 7217.10, tariff item Nos. 7217.10.10, 7217.10.90, subheading 7217.20, tariff item Nos. 7217.20.10, 7217.20.20, 7217.20.90, subheading 7217.30, tariff item Nos. 7217.30.10, 7217.30.90, subheading 7217.90, tariff item Nos. 7217.90.10, 7217.90.90, the preamble preceding subheading 7218.91, subheading 7218.91, tariff item Nos. 7218.91.10, 7218.91.90, subheading 7218.99, tariff item Nos. 7218.99.10, 7218.99.90, subheading 7219.12, tariff item Nos. 7219.12.10, 7219.12.90, subheading 7219.13, tariff item Nos. 7219.13.10, 7219.13.90, subheading 7219.14, tariff item Nos. 7219.14.10, 7219.14.90, the preamble preceding subheading 7219.21, subheading 7219.21, tariff item Nos. 7219.21.10, 7219.21.20, 7219.21.90, subheading 7219.22, tariff item Nos. 7219.22.10, 7219.22.20, 7219.22.90, subheading 7219.23, tariff item Nos. 7219.23.10, 7219.23.20, 7219.23.90, subheading 7219.24, tariff item Nos. 7219.24.10, 7219.24.90, the preamble preceding subheading 7219.31, subheading 7219.31, tariff item Nos. 7219.31.10, 7219.31.90, subheading 7219.32, tariff item Nos. 7219.32.10, 7219.32.90, subheading 7219.33, tariff item Nos. 7219.33.10, 7219.33.20, 7219.33.90, subheading 7219.34, tariff item Nos. 7219.34.10, 7219.34.90, subheading 7219.35, tariff item Nos. 7219.35.10, 7219.35.90, subheading 7219.90, tariff item Nos. 7219.90.10, 7219.90.90, the preamble preceding subheading 7220.11, subheading 7220.11, tariff item Nos. 7220.11.10, 7220.11.90, subheading 7220.12, tariff item Nos. 7220.12.10, 7220.12.90, subheading 7220.20, tariff item Nos. 7220.20.10, 7220.20.20, 7220.20.90, subheading 7220.90, tariff item Nos. 7220.90.10, 7220.90.90, subheading 7222.20, tariff item Nos. 7222.20.10, 7222.20.90, subheading 7223.00, the preamble preceding tariff item No. 7223.00.11, tariff item Nos. 7223.00.11, 7223.00.19, 7223.00.20, subheading 7224.90, tariff item Nos. 7224.90.10, 7224.90.90, subheading 7225.30, tariff item No. 7225.30.20, the preamble preceding tariff item No. 7225.30.91, tariff item Nos. 7225.30.91, 7225.30.99, subheading 7225.40, tariff item No. 7225.40.30, the preamble preceding tariff item No. 7225.40.91, tariff item Nos. 7225.40.91, 7225.40.99, subheading 7225.50, tariff item No. 7225.50.20, the preamble preceding tariff item No. 7225.50.91, tariff item Nos. 7225.50.91, 7225.50.99, the preamble preceding subheading 7226.91, subheading 7226.91, tariff item Nos. 7226.91.10, 7226.91.90, subheading 7226.92, tariff item Nos. 7226.92.10, 7226.92.90, subheading 7226.99, tariff item No. 7226.99.20, the preamble preceding tariff item No. 7226.99.91, tariff item Nos. 7226.99.91, 7226.99.99, subheading 7227.90, tariff item Nos. 7227.90.10, 7227.90.90, subheading 7228.10, tariff item No. 7228.10.10, the preamble preceding tariff item No. 7228.10.91, tariff item Nos. 7228.10.91, 7228.10.99, subheading 7228.20, tariff item Nos. 7228.20.10, 7228.20.90, subheading 7228.30, tariff item Nos. 7228.30.10, 7228.30.90, subheading 7228.50, tariff item Nos. 7228.50.10, 7228.50.90, subheading 7228.70, tariff item Nos. 7228.70.10, 7228.70.90, subheading 7229.90, tariff item No. 7229.90.20, the preamble preceding tariff item No. 7229.90.91, tariff item Nos. 7229.90.91, 7229.90.99, subheading 7301.20, tariff item Nos. 7301.20.10, 7301.20.90, subheading 7302.10, tariff item Nos. 7302.10.10, 7302.10.20, 7302.10.90, subheading 7304.19, tariff item Nos. 7304.19.10, 7304.19.90, the preamble preceding subheading 7304.31, subheading 7304.31, tariff item Nos. 7304.31.10, 7304.31.90, subheading 7304.39, tariff item Nos. 7304.39.10, 7304.39.20, 7304.39.90, subheading 7304.49, tariff item Nos. 7304.49.10, 7304.49.20, 7304.49.90, the preamble preceding subheading 7304.51, subheading 7304.51, tariff item Nos. 7304.51.10, 7304.51.90, subheading 7304.59, tariff item Nos. 7304.59.10, 7304.59.20, 7304.59.90, subheading 7304.90, tariff item Nos. 7304.90.10, 7304.90.20, 7304.90.30, 7304.90.90, the preamble preceding subheading 7305.31, subheading 7305.31, tariff item Nos. 7305.31.10, 7305.31.20, 7305.31.90, subheading 7305.39, tariff item Nos. 7305.39.10, 7305.39.90, the preamble preceding subheading 7306.21, subheading 7306.21, tariff item Nos. 7306.21.10, 7306.21.90, subheading 7307.29, tariff item Nos. 7306.29.10, 7306.29.90, subheading 7306.30, tariff item Nos. 7306.30.10, 7306.30.20, 7306.30.90, subheading 7306.40, tariff item Nos. 7306.40.10, 7306.40.90, the preamble preceding subheading 7306.61, subheading 7306.61, tariff item Nos. 7306.61.10, 7306.61.90, subheading 7306.69, tariff item Nos. 7306.69.10, 7306.69.90, subheading 7306.90, tariff item Nos. 7306.90.10, 7306.90.90, the preamble preceding subheading 7307.11, subheading 7307.11, tariff item Nos. 7307.11.10, 7307.11.90, subheading 7307.19, tariff item No. 7307.19.10, the preamble preceding tariff item No. 7307.19.91, tariff item Nos. 7307.19.91, 7307.19.99, subheading 7307.21, tariff item No. 7307.21.10, the preamble preceding tariff item No. 7307.21.91, tariff item Nos. 7307.21.91, 7307.21.99, subheading 7307.22, tariff item Nos. 7307.22.10, 7307.22.90, subheading 7307.23, tariff item Nos. 7307.23.10, 7307.23.90, the preamble preceding subheading 7307.91, subheading 7307.91, the preamble preceding tariff item No. 7307.91.11, tariff item Nos. 7307.91.11, 7307.91.19, 7307.91.20, 7307.91.90, subheading 7307.92, tariff item Nos. 7307.92.10, 7307.92.90, subheading 7307.93, tariff item Nos. 7307.93.10, 7307.93.20, subheading 7307.99, tariff item Nos. 7307.99.10, 7307.99.20, the preamble preceding tariff item No. 7307.99.91, tariff item Nos. 7307.99.91, 7307.99.99, subheading 7308.90, tariff item Nos. 7308.90.10, 7308.90.90, subheading 7309.00, tariff item Nos. 7309.00.10, 7309.00.90, subheading 7310.10, the preamble preceding tariff item No. 7310.10.11, tariff item Nos. 7310.10.11, 7310.10.19, 7310.10.90, subheading 7311.00, tariff item Nos. 7311.00.10, 7311.00.90, subheading 7312.10, tariff item Nos. 7312.10.10, 7312.10.20, 7312.10.90, subheading 7312.90, tariff item Nos. 7312.90.10, 7312.90.90, subheading 7313.00, tariff item Nos. 7313.00.10, 7313.00.90, subheading 7314.14, tariff item Nos. 7314.14.10, 7314.14.90, subheading 7314.19, tariff item Nos. 7314.19.10, 7314.19.90, subheading 7314.49, tariff item Nos. 7314.49.10, 7314.49.90, subheading 7315.12, tariff item No. 7315.12.10, the preamble preceding tariff item No. 7315.12.91, tariff item Nos. 7315.12.91, 7315.12.99, the preamble preceding subheading 7315.81, subheading 7315.81, tariff item Nos. 7315.81.10, 7315.81.90, subheading 7315.82, tariff item No. 7315.82.10, the preamble preceding tariff item No. 7315.82.91, tariff item Nos. 7315.82.91, 7315.82.92, subheading 7315.89, tariff item No. 7315.89.10, the preamble preceding tariff item No. 7315.89.91, tariff item Nos. 7315.89.91, 7315.89.92, subheading 7315.90, tariff item No. 7315.90.10, the preamble preceding tariff item No. 7315.90.91, tariff item Nos. 7315.90.91, 7315.90.99, subheading 7317.00, tariff item Nos. 7317.00.10, 7317.00.90, subheading 7318.13, tariff item Nos. 7318.13.10, 7318.13.90, subheading 7318.15, tariff item Nos. 7318.15.10, 7318.15.90, subheading 7318.22, tariff item Nos. 7318.22.10, 7318.22.90, subheading 7318.29, tariff item Nos. 7318.29.10, 7318.29.90, subheading 7320.20, tariff item Nos. 7320.20.10, 7320.20.90, subheading 7320.90, tariff item Nos. 7320.90.10, 7320.90.90, subheading 7325.91, tariff item Nos. 7325.91.10, 7325.91.90, the preamble preceding subheading 7408.21, subheading 7408.21, tariff item Nos. 7408.21.10, 7408.21.20, 7408.21.90, subheading 7408.22, tariff item Nos. 7408.22.10, 7408.22.90, subheading 7408.29, tariff item Nos. 7408.29.10, 7408.29.90, subheading 7415.33, tariff item Nos. 7415.33.10, 7415.33.90, subheading 7604.10, the preamble preceding tariff item No. 7604.10.11, tariff item Nos. 7604.10.11, 7604.10.12, 7604.10.20, subheading 7406.29, the preamble preceding tariff item No. 7604.29.11, tariff item Nos. 7604.29.11, 7604.29.12, 7604.29.20, the preamble preceding subheading 7606.11, subheading 7606.11, tariff item Nos. 7606.11.10, 7606.11.20, subheading 7606.12, tariff item Nos. 7606.12.10, 7606.12.90, the preamble preceding subheading 7606.91, subheading 7606.91, tariff item Nos. 7606.91.10, 7606.91.90, subheading 7606.92, tariff item Nos. 7606.92.10, 7606.92.90, the preamble preceding subheading 7607.11, subheading 7607.11, the preamble preceding tariff item No. 7607.11.11, tariff item Nos. 7607.11.11, 7607.11.19, 7607.11.90, subheading 7607.19, tariff item Nos. 7607.19.10, 7607.19.90, subheading 7611.00, tariff item Nos. 7611.00.10, 7611.00.90, subheading 7616.10, tariff item Nos. 7616.10.10, 7616.10.90, subheading 7801.10, tariff item Nos. 7801.10.10, 7801.10.90, subheading 7804.11, tariff item Nos. 7804.11.10, 7804.11.90, subheading 7806.00, tariff item Nos. 7806.00.10, 7806.00.90, subheading 8003.00, tariff item Nos. 8003.00.10, 8003.00.20, subheading 8101.99, tariff item Nos. 8101.99.10, 8101.99.90, subheading 8104.19, tariff item Nos. 8104.19.10, 8104.19.90, subheading 8105.20, tariff item Nos. 8105.20.10, 8105.20.90, subheading 8108.20, tariff item Nos. 8108.20.10, 8108.20.90, subheading 8108.90, tariff item Nos. 8108.90.10, 8108.90.90, subheading 8109.20, tariff item Nos. 8109.20.10, 8109.20.90, subheading 8109.90, tariff item Nos. 8109.90.10, 8109.90.90, the preamble preceding subheading 8112.92, subheading 8112.92, tariff item Nos. 8112.92.10, 8112.92.90, subheading 8211.99, tariff item Nos. 8112.99.10, 8112.99.20, 8112.99.90, subheading 8207.19, tariff item Nos. 8207.19.10, 8207.19.20, 8207.19.90, subheading 8207.20, tariff item Nos. 8207.20.10, 8207.20.90, subheading 8207.30, tariff item Nos. 8207.30.10, 8207.30.90, subheading 8207.40, tariff item Nos. 8207.40.10, 8207.40.90, subheading 8207.50, tariff item Nos. 8207.50.10, 8207.50.90, subheading 8207.60, tariff item Nos. 8207.60.10, 8207.60.90, subheading 8207.80, tariff item Nos. 8207.80.10, 8207.80.90, subheading 8209.00, tariff item No. 8209.00.10, the preamble preceding tariff item No. 8209.00.91, tariff item Nos. 8209.00.91, 8209.00.92, 8209.00.99, subheading 8301.20, tariff item Nos. 8301.20.10, 8301.20.90, subheading 8307.10, tariff item Nos. 8307.10.10, 8307.10.90, subheading 8308.10, tariff item Nos. 8308.10.10, 8308.10.90, subheading 8308.90, tariff item Nos. 8308.90.10, 8308.90.90, subheading 8309.90, tariff item Nos. 8309.90.10, 8309.90.90, subheading 8311.90, tariff item Nos. 8311.90.10, 8311.90.90, subheading 8407.33, tariff item Nos. 8407.33.10, 8407.33.90, subheading 8409.91, tariff item Nos. 8409.91.10, 8409.91.20, 8409.91.90, subheading 8411.81, tariff item Nos. 8411.81.10, 8411.81.20, 8411.81.90, subheading 8411.99, tariff item Nos. 8411.99.10, 8411.99.20, subheading 8413.91, tariff item Nos. 8413.91.10, 8413.91.20, 8413.91.30, subheading 8415.20, tariff item Nos. 8415.20.10, 8415.20.90, subheading 8415.83, tariff item Nos. 8415.83.10, 8415.83.90, subheading 8419.89, tariff item No. 8419.89.10, the preamble preceding tariff item No. 8419.89.21, tariff item Nos. 8419.89.21, 8419.89.29, 8419.89.90, subheading 8421.23, tariff item Nos. 8421.23.10, 8421.23.20, 8421.23.90, subheading 8436.80, tariff item No. 8436.80.10, the preamble preceding tariff item No. 8436.80.91, tariff item Nos. 8436.80.91, 8436.80.99, subheading 8437.10, tariff item No. 8437.10.10, the preamble preceding tariff item No. 8437.10.91, tariff item Nos. 8437.10.91, 8437.10.99, subheading 8437.80, tariff item Nos. 8437.80.10, 8437.80.90, subheading 8438.20, tariff item Nos. 8438.20.10, 8438.20.90, subheading 8438.40, tariff item Nos. 8438.40.10, 8438.40.90, subheading 8438.60, tariff item Nos. 8438.60.10, 8438.60.90, subheading 8439.10, tariff item Nos. 8439.10.10, 8439.10.90, subheading 8439.20, tariff item Nos. 8439.20.10, 8439.20.90, subheading 8439.30, tariff item Nos. 8439.30.10, 8439.30.90, subheading 8443.13, tariff item Nos. 8443.13.10, 8443.13.20, subheading 8415.80, tariff item Nos. 8451.80.10, 8451.80.90, the preamble preceding subheading 8458.11, subheading 8458.11, tariff item Nos. 8458.11.10, 8458.11.90, subheading 8458.19, tariff item Nos. 8458.19.10, 8458.19.90, subheading 8415.91, tariff item Nos. 8458.91.10, 8458.91.90, the preamble preceding subheading 8459.21, subheading 8459.21, tariff item Nos. 8459.21.10, 8459.21.90, subheading 8459.29, tariff item Nos. 8459.29.10, 8459.29.90, the preamble preceding subheading 8459.31, subheading 8459.31, tariff item Nos. 8459.31.10, 8459.31.90, subheading 8459.39, tariff item Nos. 8459.39.10, 8459.39.90, subheading 8459.40, tariff item Nos. 8459.40.10, 8459.40.90, subheading 8459.61, tariff item Nos. 8459.61.10, 8459.61.90, subheading 8460.29, tariff item Nos. 8460.29.10, 8460.29.90, the preamble preceding subheading 8462.21, subheading 8462.21, tariff item No. 8462.21.10, the preamble preceding tariff item No. 8462.21.91, tariff item Nos. 8462.21.91, 8462.21.99, subheading 8462.29, tariff item No. 8462.29.10, the preamble preceding tariff item No. 8462.29.91, tariff item Nos. 8462.29.91, 8462.29.99, the preamble preceding subheading 8462.31, subheading 8462.31, tariff item Nos. 8462.31.10, 8462.31.90, subheading 8462.39, tariff item Nos. 8462.39.10, 8462.39.90, subheading 8462.49, tariff item No. 8462.49.10, the preamble preceding tariff item No. 8462.49.21, tariff item Nos. 8462.49.21, 8462.49.29, subheading 8463.10, tariff item Nos. 8463.10.10, 8463.10.90, subheading 8463.30, tariff item Nos. 8463.30.10, 8463.30.90, subheading 8463.90, tariff item Nos. 8463.90.10, 8463.90.90, subheading 8464.90, tariff item Nos. 8464.90.10, 8464.90.90, the preamble preceding subheading 8467.11, subheading 8467.11, tariff item Nos. 8467.11.10, 8467.11.90, subheading 8467.19, tariff item Nos. 8467.19.10, 8467.19.90, the preamble preceding subheading 8467.21, subheading 8467.21, tariff item Nos. 8467.21.10, 8467.21.90, subheading 8467.22, tariff item Nos. 8467.22.10, 8467.22.90, subheading 8467.29, tariff item Nos. 8467.29.10, 8467.29.90, subheading 8467.91, tariff item Nos. 8467.91.10, 8467.91.90, subheading 8467.99, tariff item Nos. 8467.99.10, 8467.99.90, subheading 8468.90, tariff item Nos. 8468.90.10, 8468.90.20, subheading 8471.60, tariff item Nos. 8471.60.10, 8471.60.40, 8471.60.50, 8471.60.90, subheading 8477.10, tariff item Nos. 8477.10.10, 8477.10.90, subheading 8477.20, tariff item Nos. 8477.20.10, 8477.20.90, the preamble preceding subheading 8477.51, subheading 8477.51, the preamble preceding tariff item No. 8477.51.11, tariff item Nos. 8477.51.11, 8477.51.19, the preamble preceding tariff item No. 8477.51.21, tariff item Nos. 8477.51.21, 8477.51.29, subheading 8477.59, the preamble preceding tariff item No. 8477.59.11, tariff item Nos. 8477.59.11, 8477.59.19, the preamble preceding tariff item No. 8477.59.21, tariff item Nos. 8477.59.21, 8477.59.29, subheading 8479.50, tariff item No. 8479.50.10, the preamble preceding tariff item No. 8579.50.91, tariff item Nos. 8479.50.91, 8479.50.99, sub-heading 8480.71, tariff item Nos. 8480.71.10, 8480.71.90, subheading 8482.10, tariff item Nos. 8482.10.10, 8482.10.90, subheading 8482.80, tariff item Nos. 8482.80.10, 8482.80.90, subheading 8483.40, tariff item No. 8483.40.10, the preamble preceding tariff item No. 8483.40.91, tariff item Nos. 8483.40.91, 8483.40.99, subheading 8483.50, tariff item Nos. 8483.50.10, 8483.50.20, 8483.50.90, subheading 8483.60, tariff item Nos. 8483.60.10, 8483.60.90, subheading 8483.90, tariff item Nos. 8483.90.10, 8483.90.20, 8483.90.30, subheading 8501.10, the preamble preceding tariff item No. 8501.10.11, tariff item Nos. 8501.10.11, 8501.10.12, 8501.10.19, the preamble preceding tariff item No. 8501.10.91, tariff item Nos. 8501.10.91, 8501.10.99, subheading 8501.20, tariff item Nos. 8501.20.10, 8501.20.90, subheading 8501.31, tariff item Nos. 8501.31.10, 8501.31.20, 8501.31.30, subheading 8501.33, tariff item Nos. 8501.33.10, 8501.33.20, 8501.33.30, subheading 8501.34, tariff item Nos. 8501.34.10, 8501.34.20, 8501.34.30, subheading 8501.40, tariff item No. 8501.40.10, the preamble preceding tariff item No. 8501.40.21, tariff item Nos. 8501.40.21, 8501.40.22, 8501.40.29, the preamble preceding tariff item No. 8501.40.31, tariff item Nos. 8501.40.31, 8501.40.39, the preamble preceding subheading 8501.51, subheading 8501.51, tariff item Nos. 8501.51.10, 8501.51.90, subheading 8501.52, tariff item Nos. 8501.52.10, 8501.52.20, 8501.52.90, subheading 8501.53, tariff item No. 8501.53.10, the preamble preceding tariff item No. 8501.53.91, tariff item Nos. 8501.53.91, 8501.53.99, the preamble preceding subheading 8501.61, subheading 8501.61, tariff item Nos. 8501.61.10, 8501.61.90, subheading 8501.62, tariff item Nos. 8501.62.10, 8501.62.90, subheading 8501.63, tariff item Nos. 8501.63.10, 8501.63.90, subheading 8501.64, tariff item No. 8501.64.10, the preamble preceding tariff item No. 8501.64.91, tariff item Nos. 8501.64.91, 8501.64.99, subheading 8502.11, tariff item Nos. 8502.11.10, 8502.11.90, subheading 8502.20, tariff item Nos. 8502.20.10, 8502.20.90, subheading 8506.90, tariff item Nos. 8506.90.10, 8506.90.90, subheading 8507.90, tariff item Nos. 8507.90.10, 8507.90.90, subheading 8511.40, tariff item Nos. 8511.40.10, 8511.40.90, subheading 8511.80, tariff item Nos. 8511.80.10, 8511.80.90, subheading 8511.90, tariff item Nos. 8511.90.10, 8511.90.90, subheading 8516.80, tariff item Nos. 8516.80.10, 8516.80.90, subheading 8532.21, tariff item Nos. 8532.21.10, 8532.21.90, subheading 8532.22, tariff item Nos. 8532.22.10, 8532.22.90, subheading 8532.25, tariff item Nos. 8532.25.10, 8532.25.90, subheading 8532.29, tariff item Nos. 8532.29.10, 8532.29.90, subheading 8532.30, tariff item Nos. 8532.30.10, 8532.30.90, subheading 8532.90, tariff item Nos. 8532.90.10, 8532.90.90, subheading 8533.40, tariff item Nos. 8533.40.10, 8533.40.90, subheading 8536.70, tariff item Nos. 8536.70.10, 8536.70.20, 8536.70.30, subheading 8540.60, tariff item Nos. 8540.60.10, 8540.60.90, the preamble preceding subheading 8542.31, subheading 8542.31, tariff item Nos. 8542.31.10, 8542.31.90, subheading 8542.32, tariff item Nos. 8542.32.10, 8542.32.90, subheading 8542.33, tariff item Nos. 8542.33.10, 8542.33.90, subheading 8542.39, tariff item Nos. 8542.39.10, 8542.39.90, subheading 8544.70, tariff item Nos. 8544.70.10, 8544.70.90, subheading 8545.19, tariff item No. 8545.19.10, the preamble preceding tariff item No. 8545.19.21, tariff item Nos. 8545.19.21, 8545.19.22, 8545.19.28, 8545.19.29, subheading 8548.90, tariff item Nos. 8548.90.10, 8548.90.90, subheading 9001.10, tariff item Nos. 9001.10.10, 9001.10.90, subheading 9013.80, tariff item Nos. 9013.80.10, 9013.80.90, subheading 9013.90, tariff item Nos. 9013.90.10, 9013.90.20, 9013.90.30, subheading 9015.90, tariff item Nos. 9015.90.10, 9015.90.90, subheading 9016.00, tariff item Nos. 9016.00.10, 9016.00.90, subheading 9017.90, tariff item Nos. 9017.90.10, 9017.90.20, 9017.90.90, subheading 9024.10, tariff item Nos. 9024.10.10, 9024.10.90, subheading 9024.80, tariff item Nos. 9024.80.10, 9024.80.90, subheading 9025.90, tariff item Nos. 9025.90.10, 9025.90.90, subheading 9027.20, tariff item Nos. 9027.20.10, 9027.20.90, subheading 9027.30, tariff item No. 9027.30.10, the pre-amble preceding tariff item No. 9027.30.91, tariff item Nos. 9027.30.91, 9027.30.99, subheading 9027.90, tariff item Nos. 9027.90.10, 9027.90.20, 9027.90.90, subheading 9028.20, tariff item Nos. 9028.20.10, 9028.20.90, subheading 9029.20, tariff item Nos. 9029.20.10, 9029.20.90, subheading 9029.90, tariff item Nos. 9029.90.10, 9029.90.20, subheading 9030.10, tariff item Nos. 9030.10.10, 9030.10.90, subheading 9030.31, tariff item Nos. 9030.31.10, 9030.31.90, subheading 9030.33, tariff item Nos. 9030.33.10, 9030.33.90, subheading 9030.40, tariff item Nos. 9030.40.10, 9030.40.90, subheading 9030.84, tariff item Nos. 9030.84.10, 9030.84.90, subheading 9030.89, tariff item Nos. 9030.89.10, 9030.89.90, subheading 9031.20, tariff item Nos. 9031.20.10, 9031.20.90, subheading 9031.80, tariff item Nos. 9031.80.10, 9031.80.90, subheading 9032.89, tariff item Nos. 9032.89.10, 9032.89.90, subheading 9033.00, tariff item Nos. 9033.00.10, 9033.00.90, subheading 9504.90, tariff item Nos. 9504.90.10 and 9504.90.90.

143. 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.

144. The following tariff items in the List of Intermediate and Final Rates for the Tariff Items of the “F” Staging Category set out in the schedule to the Act are repealed:

2514.00.10, 2515.20.20, 2516.12.10, 2516.20.20, 2516.90.20, 2530.90.10, 2707.40.90, 2707.99.10, 2710.91.10, 2710.91.91, 2710.99.20, 2710.99.91, 2712.90.10, 2713.20.90, 2715.00.10, 2804.29.90, 2805.19.90, 2811.19.90, 2811.21.90, 2811.29.10, 2811.29.99, 2812.10.90, 2812.90.90, 2817.00.90, 2819.90.90, 2823.00.90, 2824.90.10, 2824.90.90, 2825.90.10, 2826.90.10, 2826.90.90, 2827.10.90, 2827.39.20, 2827.39.30, 2827.39.90, 2827.60.10, 2827.60.99, 2829.19.90, 2829.90.20, 2833.25.90, 2833.40.90, 2834.29.10, 2835.22.10, 2835.22.90, 2835.26.90, 2835.29.21, 2835.29.29, 2835.29.90, 2835.31.90, 2835.39.90, 2836.20.90, 2836.91.90, 2836.99.90, 2841.50.20, 2841.50.90, 2841.70.90, 2841.90.20, 2841.90.90, 2842.10.10, 2842.90.20, 2842.90.91, 2843.30.91, 2843.30.99, 2843.90.90, 2846.10.90, 2850.00.19, 2904.10.10, 2904.10.99, 2905.16.90, 2905.19.10, 2905.19.99, 2905.49.10, 2905.49.90, 2906.19.90, 2906.21.90, 2907.15.90, 2907.19.10, 2907.19.99, 2907.21.90, 2907.22.90, 2907.29.20, 2907.29.90, 2908.11.90, 2908.19.90, 2908.99.19, 2908.99.90, 2909.44.90, 2909.49.91, 2909.49.92, 2909.49.99, 2909.50.90, 2909.60.20, 2909.60.99, 2910.40.90, 2910.90.90, 2912.19.10, 2912.19.99, 2914.40.90, 2914.50.90, 2914.69.90, 2915.13.90, 2915.29.90, 2915.39.90, 2915.50.10, 2915.50.99, 2916.12.20, 2916.12.90, 2916.20.10, 2916.20.99, 2917.11.19, 2917.11.90, 2917.14.90, 2917.34.10, 2917.34.99, 2917.39.90, 2918.18.90, 2918.19.10, 2918.19.99, 2918.29.90, 2918.99.90, 2919.90.10, 2919.90.99, 2920.90.10, 2920.90.99, 2921.11.90, 2921.19.20, 2921.19.91, 2921.19.99, 2921.29.90, 2921.30.90, 2921.42.90, 2921.43.90, 2921.44.90, 2921.45.91, 2921.45.99, 2921.51.90, 2921.59.90, 2922.19.91, 2922.19.99, 2922.29.29, 2922.29.90, 2922.39.90, 2922.41.90, 2922.49.90, 2922.50.90, 2923.10.90, 2923.20.90, 2923.90.10, 2923.90.99, 2924.12.90, 2924.19.10, 2924.19.99, 2924.23.19, 2924.23.99, 2924.29.91, 2924.29.99, 2925.21.90, 2925.29.90, 2926.90.90, 2929.90.10, 2929.90.90, 2930.20.10, 2930.20.99, 2930.30.20, 2930.30.99, 2930.50.90, 2930.90.21, 2930.90.29, 2930.90.99, 2933.19.90, 2933.29.90, 2933.32.90, 2933.39.90, 2933.49.10, 2933.49.90, 2933.59.91, 2933.59.99, 2933.69.10, 2933.69.99, 2933.71.90, 2933.91.90, 2933.99.22, 2933.99.90, 2934.20.90, 2934.30.90, 2934.99.10, 2934.99.99, 2935.00.20, 2935.00.99, 2937.19.19, 2937.29.10, 2937.50.10, 2937.50.29, 2937.50.39, 2937.90.19, 2942.00.90, 3202.10.10, 3203.00.10, 3206.42.90, 3207.10.90, 3207.30.90, 3207.40.90, 3212.90.90, 3215.19.90, 3215.90.90, 3801.30.90, 3806.30.90, 3807.00.10, 3809.91.20, 3809.91.90, 3809.92.10, 3809.92.90, 3810.10.90, 3811.21.90, 3812.20.90, 3812.30.90, 3815.19.10, 3815.90.10, 3816.00.90, 3817.00.90, 3821.00.90, 3823.70.90, 3824.50.90, 3824.90.20, 3824.90.30, 3824.90.49, 3824.90.90, 3903.19.10, 3903.19.90, 3903.20.10, 3903.20.90, 3903.30.10, 3903.30.90, 3904.10.90, 3904.30.90, 3904.50.10, 3905.19.90, 3905.29.90, 3905.91.10, 3905.99.10, 3906.10.90, 3906.90.91, 3907.20.90, 3907.30.90, 3907.40.10, 3907.60.90, 3907.70.90, 3907.99.90, 3909.30.10, 3909.40.91, 3909.50.90, 3910.00.90, 3911.10.10, 3911.90.90, 3912.11.90, 3912.20.10, 3912.39.10, 3912.90.90, 3913.90.90, 3914.00.10, 3916.90.11, 3916.90.99, 3917.10.10, 3917.23.90, 3917.29.90, 3917.31.90, 3917.40.90, 3920.10.10, 3920.10.90, 3920.20.20, 3920.20.90, 3920.30.90, 3920.43.90, 3920.49.90, 3920.51.90, 3920.59.10, 3920.61.10, 3920.62.90, 3920.73.10, 3920.79.10, 3920.79.29, 3920.92.90, 3920.94.10, 3920.99.91, 4005.10.90, 4005.91.90, 4006.90.90, 4008.11.90, 4008.19.10, 4008.19.90, 4008.21.90, 4008.29.10, 4008.29.90, 4009.22.90, 4009.31.90, 4009.32.90, 4009.41.90, 4009.42.90, 4010.11.10, 4010.11.20, 4010.12.19, 4010.12.29, 4010.19.19, 4010.19.29, 4104.11.22, 4104.11.29, 4104.11.31, 4104.11.39, 4104.11.41, 4104.11.49, 4104.11.91, 4104.11.99, 4104.19.22. 4104.19.29, 4104.19.31, 4104.19.39, 4104.19.41, 4104.19.49, 4104.19.91, 4104.19.99, 4104.41.12, 4104.41.19, 4104.41.92, 4104.41.99, 4104.49.12, 4104.49.19, 4104.49.22, 4104.49.29, 4104.49.92, 4104.49.93, 4104.49.99, 4105.30.12, 4105.30.19, 4105.30.99, 4106.22.22, 4106.22.29, 4106.22.92, 4106.22.99, 4106.32.20, 4106.32.90, 4106.91.20, 4106.91.90, 4106.92.20, 4106.92.90, 4107.11.12, 4107.11.19, 4107.11.92, 4107.11.99, 4107.12.12, 4107.12.19, 4107.12.92, 4107.12.99, 4107.19.12, 4107.19.19, 4107.19.92, 4107.19.93, 4107.19.99, 4107.91.20, 4107.91.90, 4107.92.20, 4107.92.90, 4107.99.20, 4107.99.30, 4107.99.90, 4112.00.90, 4113.10.20, 4113.10.90, 4113.20.20, 4113.20.90, 4113.90.20, 4113.90.90, 4114.20.90, 4302.19.22, 4302.19.29, 4302.19.30, 4302.19.90, 4408.31.10, 4408.39.10, 4415.20.90, 4416.00.90, 5111.19.31, 5111.19.32, 5111.19.39, 5111.19.90, 5111.20.19, 5111.20.29, 5111.20.91, 5111.20.92, 5111.30.12, 5111.30.13, 5111.30.18, 5111.30.19, 5111.30.29, 5111.30.91, 5111.30.92, 5111.90.50, 5111.90.91, 5111.90.92, 5112.11.60, 5112.11.90, 5112.19.19, 5112.19.94, 5112.19.95, 5112.20.30, 5112.20.91, 5112.20.92, 5112.30.29, 5112.30.30, 5112.30.91, 5112.30.94, 5112.90.30, 5112.90.91, 5112.90.92, 5113.00.90, 5203.00.90, 5208.12.90, 5208.13.90, 5208.19.90, 5208.21.99, 5208.22.90, 5208.23.99, 5208.29.99, 5208.31.99, 5208.32.90, 5208.33.99, 5208.39.90, 5208.41.90, 5208.42.99, 5208.43.90, 5208.49.99, 5208.51.90, 5208.52.90, 5208.59.99, 5209.11.90, 5209.12.90, 5209.19.90, 5209.21.90, 5209.22.90, 5209.29.90, 5209.31.90, 5209.32.90, 5209.39.90, 5209.41.90, 5209.42.90, 5209.43.99, 5209.49.90, 5209.59.90, 5211.42.90, 5309.11.90, 5309.19.90, 5309.21.90, 5309.29.90, 5310.90.99, 5311.00.90, 5407.92.90, 5408.10.90, 5408.21.90, 5408.31.90, 5408.32.90, 5408.33.90, 5408.34.90, 5515.13.99, 5603.11.30, 5603.11.40, 5603.11.50, 5603.11.99, 5603.12.30, 5603.12.40, 5603.12.50, 5603.12.99, 5603.13.30, 5603.13.40, 5603.13.50, 5603.13.99, 5603.14.30, 5603.14.40, 5603.14.50, 5603.14.99, 5603.91.50, 5603.91.90, 5603.92.60, 5603.92.99, 5603.93.60, 5603.93.90, 5603.94.50, 5603.94.90, 5606.00.90, 5801.10.99, 5801.22.29, 5801.22.99, 5801.23.90, 5801.26.90, 5801.31.90, 5801.32.90, 5801.33.90, 5801.36.90, 5801.90.99, 5802.11.90, 5802.19.90, 5802.20.90, 5802.30.90, 5803.00.19, 5803.00.22, 5803.00.29, 5803.00.99, 5804.10.30, 5804.10.90, 5804.21.90, 5804.29.90, 5804.30.30, 5804.30.90, 5806.10.19, 5806.10.99, 5806.20.90, 5806.31.40, 5806.31.50, 5806.31.90, 5806.32.99, 5806.39.99, 5806.40.90, 5807.10.19, 5807.10.29, 5807.90.90, 5808.10.90, 5808.90.90, 5809.00.90, 5810.10.90, 5810.91.30, 5810.91.90, 5810.92.90, 5810.99.90, 6805.10.20, 6805.10.90, 6805.20.20, 6805.20.90, 6805.30.20, 6805.30.90, 6806.10.10, 6806.10.90, 6806.90.90, 6814.10.90, 7019.31.90, 7019.32.20, 7019.32.90, 7019.39.99, 7019.51.20, 7019.51.99, 7019.52.20, 7019.52.99, 7019.59.20, 7019.59.99, 7019.90.40, 7019.90.90, 7106.92.19, 7106.92.21, 7106.92.22, 7108.13.20, 7115.90.90, 7202.92.10, 7202.92.90, 7205.10.10, 7307.11.10, 7307.11.90, 7307.19.91, 7307.19.99, 7307.21.10, 7307.21.91, 7307.21.99, 7307.22.90, 7307.23.10, 7307.23.90, 7307.91.19, 7307.91.20, 7307.91.90, 7307.92.90, 7307.93.10, 7307.99.20, 7307.99.91, 7307.99.99, 7309.00.90, 7310.10.11, 7310.10.19, 7310.10.90, 7311.00.90, 7315.12.91, 7315.12.99, 7315.81.90, 7315.82.91, 7315.82.92, 7315.89.91, 7315.89.92, 7315.90.91, 7315.90.99, 7318.13.90, 7318.15.90, 7318.22.90, 7318.29.90, 7320.20.90, 7320.90.90, 7325.91.10, 7325.91.90, 7408.21.20, 7408.21.90, 7408.22.10, 7408.22.90, 7408.29.10, 7408.29.90, 7415.33.90, 7604.10.12, 7604.10.20, 7604.29.12, 7604.29.20, 7606.11.20, 7606.12.90, 7606.91.90, 7606.92.90, 7607.11.19, 7607.19.90, 7611.00.90, 7616.10.90, 7801.10.90, 7804.11.90, 7806.00.10, 7806.00.90, 8003.00.20, 8101.99.90, 8104.19.90, 8105.20.90, 8108.20.90, 8108.90.90, 8109.20.90, 8109.90.90, 8112.92.90, 8112.99.20, 8112.99.90, 8207.19.20, 8207.19.90, 8207.20.10, 8207.30.10, 8207.40.10, 8207.50.90, 8207.60.10, 8207.80.10, 8209.00.10, 8209.00.92, 8301.20.90, 8307.10.90, 8308.10.90, 8308.90.90, 8309.90.90, 8311.90.90, 8407.33.90, 8409.91.20, 8409.91.90, 8411.81.20, 8411.81.90, 8411.99.20, 8415.20.90, 8415.83.10, 8421.23.20, 8421.23.90, 8436.80.91, 8437.10.91, 8437.80.10, 8438.20.10, 8438.40.10, 8438.60.10, 8443.13.20, 8451.80.10, 8458.11.10, 8458.19.10, 8458.91.90, 8459.21.10, 8459.29.10, 8459.31.10, 8459.39.90, 8459.40.10, 8459.61.10, 8460.29.10, 8462.21.91, 8462.29.91, 8462.31.10, 8462.39.10, 8462.49.21, 8463.10.10, 8463.30.10, 8463.90.10, 8467.11.10, 8467.19.10, 8467.21.10, 8467.22.10, 8467.29.10, 8468.90.10, 8477.10.10, 8477.20.10, 8477.51.11, 8477.51.21, 8477.59.11, 8477.59.21, 8480.71.10, 8482.10.10, 8482.80.10, 8483.40.91, 8501.10.12, 8501.10.99, 8501.20.90, 8501.31.20, 8501.31.30, 8501.33.20, 8501.33.30, 8501.34.20, 8501.34.30, 8501.40.22, 8501.40.29, 8501.40.39, 8501.51.90, 8501.52.20, 8501.53.91, 8501.53.99, 8501.61.90, 8501.62.90, 8501.63.90, 8501.64.91, 8501.64.99, 8502.11.90, 8502.20.90, 8506.90.90, 8507.90.90, 8511.40.90, 8511.80.90, 8511.90.90, 8516.80.90, 8536.70.10, 8536.70.20, 8536.70.30, 8542.31.90, 8542.32.90, 8542.33.90, 8542.39.90, 8545.19.28, 8545.19.29, 8548.90.90, 9001.10.90, 9013.80.90, 9013.90.30, 9015.90.10, 9016.00.10, 9016.00.90, 9017.90.10, 9017.90.90, 9024.10.90, 9024.80.90, 9025.90.90, 9028.20.90, 9029.20.90, 9029.90.20, 9030.10.90, 9030.31.10, 9030.33.10, 9030.84.10, 9030.89.10, 9031.20.90, 9031.80.90, 9032.89.90 and 9033.00.90.

Coming into Force

145. Sections 137 and 142 to 144 come into force on January 1, 2012.

PART 4

FACILITATING LOW VALUE IMPORTS

Customs Tariff

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

Coming into Force

147. This Part comes into force on January 1, 2012.

PART 5

CANADA EDUCATION SAVINGS ACT

Amendments to the Act

148. (1) Section 5 of the Canada Education Savings Act is amended by adding the following after subsection (6):

(6.1) If, in a month following January in a particular year, an individual who was not the primary caregiver of a beneficiary in January of that year becomes the beneficiary’s primary caregiver, then the adjusted income to be used for the purposes of subsection (4) in respect of contributions made to the trustee of the trust designated by that individual is the adjusted income used to determine the amount of a child tax benefit for the first month in the particular year in respect of which the individual’s eligibility for the child tax benefit has been established.

(6.2) In applying subsection (6.1) in respect of a beneficiary for whom the individual becomes the beneficiary’s primary caregiver in December, the reference to “the first month in the particular year in respect of which the individual’s eligibility for the child tax benefit has been established” in that subsection is to be read as a reference to “January of the next year”.

(2) Subsection 5(7) of the French version of the Act is replaced by the following:

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

Coming into Force

149. This Part is deemed to have come into force on July 1, 2011.

PART 6

CHILDREN’S SPECIAL ALLOWANCES

Children’s Special Allowances Act

150. (1) The portion of paragraph 3(1)(a) of the Children’s Special Allowances Act after subparagraph (ii) is replaced by the following:

and who resides in an institution, a group foster home, the private home of foster parents or in the private home of a guardian, tutor or other individual occupying a similar role for the month, under a decree, order or judgment of a competent tribunal; or

(2) Paragraph 3(1)(a) of the Act, as amended by subsection (1), applies to special allowances payable for months after December 2011.

Children’s Special Allowance Regulations

151. (1) Section 9 of the Children’s Special Allowance Regulations is replaced by the following:

9. For the purposes of the Act, a child is considered to be maintained by an applicant in a month if

(a) the applicant, at the end of the month, provides for the child’s care, maintenance, education, training and advancement to a greater extent than any other department, agency or institution or any person; or

(2) Section 9 of the Regulations, as enacted by subsection (1), applies to special allow-ances payable for months after December 2011.

PART 7

FEDERAL FINANCIAL ASSISTANCE FOR STUDENTS

Canada Student Financial Assistance Act

152. Subsection 2(2) of the Canada Student Financial Assistance Act is replaced by the following:

(2) In this Act, the words and expressions “borrower”, “consolidated student loan agreement”, “course”, “family income”, “family physician”, “financial assistance”, “full-time student”, “loan year”, “nurse”, “nurse practitioner”, “part-time student”, “period of studies”, “post-secondary school level”, “program of studies”, “severe permanent disability”, “student loan”, “student loan agreement” and “under-served rural or remote community” have the meanings assigned by the regulations.

153. The Act is amended by adding the following after section 9.1:

154. Section 13 of the Act is replaced by the following:

13. The aggregate amount of student loans made under this Act that are outstanding may not exceed the prescribed amount.

155. (1) Paragraph 15(1)(f.1) of the Act is replaced by the following:

(f.1) respecting the circumstances in which an amount on account of principal or interest is not required to be paid in respect of student loans;

(2) Subsection 15(1) of the Act is amended by adding the following after paragraph (o):

(3) Section 15 of the Act is amended by adding the following after subsection (1):

156. (1) Paragraph 17.1(1)(a) of the Act is replaced by the following:

(a) deny the person financial assistance for a prescribed period;

(2) Subsection 17.1(6) of the Act is replaced by the following:

(6) The Minister may not take any measure under subsection (1) or (2) later than six years after the day on which he or she becomes aware of the false statement or misrepresentation or the false or misleading information.

Canada Student Loans Act

157. The Canada Student Loans Act is amended by adding the following after section 11: