Bill C-60

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C-60

First Session, Forty-first Parliament,

60-61-62 Elizabeth II, 2011-2012-2013

HOUSE OF COMMONS OF CANADA

BILL C-60

An Act to implement certain provisions of the budget tabled in Parliament on March 21, 2013 and other measures

AS PASSED

BY THE HOUSE OF COMMONS
JUNE 10, 2013

90696

RECOMMENDATION

His Excellency the Governor General recommends to the House of Commons the appropriation of public revenue under the circumstances, in the manner and for the purposes set out in a measure entitled “An Act to implement certain provisions of the budget tabled in Parliament on March 21, 2013 and other measures”.

SUMMARY

Part 1 implements certain income tax measures proposed in the March 21, 2013 budget. Most notably, it

(a) allows certain adoption-related expenses incurred before a child’s adoption file is opened to be eligible for the Adoption Expense Tax Credit;

(b) introduces an additional credit for first-time claimants of the Charitable Donations Tax Credit;

(d) adjusts the Dividend Tax Credit and gross-up factor applicable in respect of dividends other than eligible dividends;

(e) allows collection action for 50% of taxes, interest and penalties in dispute in respect of a tax shelter that involves a charitable donation;

(f) extends, for one year, the Mineral Exploration Tax Credit for flow-through share investors;

(g) extends, for two years, the temporary accelerated capital cost allowance for eligible manufacturing and processing machinery and equipment;

(h) clarifies that the income tax reserve for future services is not available in respect of reclamation obligations;

(i) phases out the additional deduction available to credit unions over five years;

(j) amends rules regarding the judicial authorization process for imposing a requirement on a third party to provide information or documents related to an unnamed person or persons; and

(k) repeals the rules relating to international banking centres.

Part 1 also implements other income tax measures and tax-related measures. Most notably, it

(a) amends rules relating to caseload management of the Tax Court of Canada;

(b) streamlines the process for approving tax relief for Canadian Forces members and police officers;

(c) addresses a technical issue in relation to the temporary measure that allows certain family members to open a Registered Disability Savings Plan for an adult individual who might not be able to enter into a contract; and

(d) simplifies the determination of the Canadian-source income of non-resident pilots employed by Canadian airlines.

Part 2 implements certain goods and services tax and harmonized sales tax (GST/HST) measures proposed in the March 21, 2013 budget by

(a) reducing the compliance burden for employers under the GST/HST pension plan rules;

(b) providing the Minister of National Revenue the authority to withhold GST/HST refunds claimed by a business where the business has failed to provide certain GST/HST registration information;

(c) expanding the GST/HST exemption for publicly funded homemaker services to include personal care services provided to individuals who require such assistance at home;

(d) clarifying that reports, examinations and other services that are supplied for a non-health-care-related purpose do not qualify for the GST/HST exemption for basic health care services; and

(e) ending the current GST/HST point-of-sale relief for the Governor General.

Part 2 also amends the Excise Tax Act and Excise Act, 2001 to modify the rules regarding the judicial authorization process for imposing a requirement on a third party to provide information or documents related to an unnamed person or persons.

In addition, Part 2 amends the Excise Act, 2001 to ensure that the excise duty rate applicable to manufactured tobacco other than cigarettes and tobacco sticks is consistent with that applicable to other tobacco products.

Part 3 implements various measures, including by enacting and amending several Acts.

Division 1 of Part 3 amends the Customs Tariff to extend for ten years, until December 31, 2024, provisions relating to Canada’s preferential tariff treatments for developing and least-developed countries. Also, Division 1 reduces the rate of duty under tariff treatments in respect of a number of items relating to baby clothing and certain sports and athletic equipment imported into Canada on or after April 1, 2013.

Division 2 of Part 3 amends the Trust and Loan Companies Act, the Bank Act, the Insurance Companies Act and the Cooperative Credit Associations Act to remove some residency requirements to provide flexibility for financial institutions to efficiently structure the committees of their boards of directors.

Division 3 of Part 3 amends the Federal-Provincial Fiscal Arrangements Act to renew the equalization and territorial formula financing programs until March 31, 2019 and to implement total transfer protection for the 2013-2014 fiscal year. That Act is also amended to clarify the time of calculation of the growth rate of the Canada Health Transfer for each fiscal year beginning after March 31, 2017.

Division 4 of Part 3 authorizes payments to be made out of the Consolidated Revenue Fund to certain entities or for certain purposes.

Division 5 of Part 3 amends the Canadian Securities Regulation Regime Transition Office Act to remove the statutory dissolution date of the Canadian Securities Regulation Regime Transition Office and to provide authority for the Governor in Council, on the Minister of Finance’s recommendation, to set another date for the dissolution of that Office.

Division 6 of Part 3 amends the Investment Canada Act to clarify how proposed investments in Canada by foreign state-owned enterprises and WTO investors will be assessed and to allow for the extension, when necessary, of timelines associated with national security reviews.

Division 7 of Part 3 amends the Canada Pension Plan to ensure that the Canada Revenue Agency can accurately identify, calculate and refund overpayments made to the Canada Pension Plan and the Quebec Pension Plan in a particular year by contributors who live outside Quebec.

Division 8 of Part 3 amends the Pension Act and the War Veterans Allowance Act to ensure that veterans’ disability benefits are no longer deducted when calculating war veterans allowance.

Division 9 of Part 3 amends the Immigration and Refugee Protection Act to authorize the revocation of temporary foreign worker permits, the revocation and suspension of opinions provided by the Department of Human Resources and Skills Development with respect to an application for a work permit and the refusal to process requests for such opinions. It authorizes fees to be paid for rights and privileges conferred by means of a work permit and exempts, from the application of the User Fees Act, those fees as well as fees for the provision of services in relation to the processing of applications for a temporary resident visa, work permit, study permit or extension of an authorization to remain in Canada as a temporary resident or in relation to requests for an opinion with respect to an application for a work permit.

It also provides that decisions made by the Refugee Protection Division under the Immigration and Refugee Protection Act in respect of claims for refugee protection that were referred to that Division during a specified period are not subject to appeal to the Refugee Appeal Division if they take effect after a certain date.

Division 10 of Part 3 amends the Citizenship Act to expand the Governor in Council’s authority to make regulations respecting fees for services provided in the administration of that Act and cases in which those fees may be waived. It also exempts, from the application of the User Fees Act, fees for services provided in the administration of the Citizenship Act.

Division 11 of Part 3 amends the Nuclear Safety and Control Act to authorize the Canadian Nuclear Safety Commission to spend for its purposes the revenue it receives from the fees it charges for licences.

Division 12 of Part 3 enacts the Department of Foreign Affairs, Trade and Development Act, sets out the powers, duties and functions of the Minister of Foreign Affairs, the Minister for International Trade and the Minister for International Development and provides for the amalgamation of the Department of Foreign Affairs and International Trade and the Canadian International Development Agency.

Division 13 of Part 3 authorizes the taking of measures with respect to the reorganization and divestiture of all or any part of Ridley Terminals Inc.

Division 14 of Part 3 amends the National Capital Act and the Department of Canadian Heritage Act to transfer certain powers, duties and functions to the Minister of Canadian Heritage from the National Capital Commission. It also makes consequential amendments to the National Holocaust Monument Act to change the Minister responsible for the construction of the monument to the Minister of Canadian Heritage from the Minister responsible for the National Capital Act.

Division 15 of Part 3 amends the Salaries Act to add ministerial positions for regional development responsibilities for northern Canada, and northern and southern Ontario. It also amends the Salaries Act to replace a reference to the Solicitor General of Canada with a reference to the Minister of Public Safety and Emergency Preparedness. It also makes an amendment to the Parliament of Canada Act to provide that the maximum number of Parliamentary Secretaries who may be appointed is equal to the number of ministers for whom salaries are provided in the Salaries Act.

Division 16 of Part 3 amends the Department of Public Works and Government Services Act to remove the requirement for the Minister of Public Works and Government Services to obtain a request from a government, body or person in Canada or elsewhere in order for the Minister to do certain things for or on their behalf. It also amends that Act to specify that the Governor in Council’s approval relating to those things may be given on a general or a specific basis.

Division 17 of Part 3 amends the Financial Administration Act to give the Governor in Council the authority to direct a Crown corporation to have its negotiating mandate approved by the Treasury Board for the purpose of the Crown corporation entering into a collective agreement with a bargaining agent. It also gives the Treasury Board the authority to require that an employee under the jurisdiction of the Secretary of the Treasury Board observe the collective bargaining between the Crown corporation and the bargaining agent. It requires that a Crown corporation that is directed to have its negotiating mandate approved obtain the Treasury Board’s approval before entering into a collective agreement. It also gives the Governor in Council the authority to direct a Crown corporation to obtain the Treasury Board’s approval before the Crown corporation fixes the terms and conditions of employment of certain of its non-unionized employees. Finally, it makes consequential amendments to other Acts.

Division 18 of Part 3 amends the Keeping Canada’s Economy and Jobs Growing Act to provide for increases to the sums that may be paid out of the Consolidated Revenue Fund for municipal, regional and First Nations infrastructure through the Gas Tax Fund. It also provides that the sums may be paid on the requisition of the Minister of Indian Affairs and Northern Development.

Available on the Parliament of Canada Web Site at the following address:
http://www.parl.gc.ca

TABLE OF PROVISIONS

AN ACT TO IMPLEMENT CERTAIN PROVISIONS OF THE BUDGET TABLED IN PARLIAMENT ON MARCH 21, 2013 AND OTHER MEASURES

SHORT TITLE

1. Economic Action Plan 2013 Act, No. 1

PART 1

AMENDMENTS TO THE INCOME TAX ACT, THE TAX COURT OF CANADA ACT AND THE INCOME TAX REGULATIONS

2–41.

PART 2

MEASURES RELATING TO SALES AND EXCISE TAXES AND EXCISE DUTIES

42–61.

PART 3

VARIOUS MEASURES

Division 1

Customs Tariff

62–103.

Division 2

Financial Institutions

104–109.

Division 3

Federal-Provincial Fiscal Arrangements Act

110–125.

Division 4

Payments to Certain Entities or for Certain Purposes

126–132.

Division 5

Canadian Securities Regulation Regime Transition Office Act

133–135.

Division 6

Investment Canada Act

136–154.

Division 7

Canada Pension Plan

155.

Division 8

Improving Veterans’ Benefits

156–160.

Division 9

Immigration and Refugee Protection

161–169.

Division 10

Citizenship Act

170–172.

Division 11

Nuclear Safety and Control Act

173.

Division 12

Department of Foreign Affairs, Trade and Development Act

174. Enactment of Act

AN ACT RESPECTING THE DEPARTMENT OF FOREIGN AFFAIRS, TRADE AND DEVELOPMENT

SHORT TITLE

1. Department of Foreign Affairs, Trade and Development Act

CONTINUATION OF THE DEPARTMENT

2. Department continued

ADDITIONAL MINISTERS

3. Minister for International Trade

4. Minister for International Development

5. Use of departmental services and facilities

COMMITTEES

6. Committees to advise and assist

OFFICERS OF THE DEPARTMENT

7. Deputy head

8. Additional deputy heads

9. Coordinator, International Economic Relations

POWERS, DUTIES AND FUNCTIONS OF THE MINISTER

10. Powers, duties and functions of Minister

FEES

11. Regulations

AGREEMENTS WITH PROVINCES

12. Agreements

DUTIES OF ADDITIONAL MINISTERS

13. Minister for International Trade

14. Minister for International Development

HEADS OF MISSIONS

15. Definition of “head of mission”

TRANSITIONAL PROVISIONS

16. Minister for International Cooperation and President of CIDA

17. Positions

18. Transfer of appropriations

19. Transfer of powers, duties and functions

175–199.

Division 13

Ridley Terminals Inc.

200–212.

Division 14

Transfer of Powers, Duties and Functions to the Minister of Canadian Heritage

213–224.

Division 15

Parliamentary Secretaries and Ministers

225–226.

Division 16

Department of Public Works and Government Services Act

227.

Division 17

Financial Administration Act

228–232.

Division 18

Keeping Canada’s Economy and Jobs Growing Act

233.

SCHEDULE

1st Session, 41st Parliament,

60-61-62 Elizabeth II, 2011-2012-2013

house of commons of canada

BILL C-60

An Act to implement certain provisions of the budget tabled in Parliament on March 21, 2013 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

Short title

1. This Act may be cited as the Economic Action Plan 2013 Act, No. 1.

PART 1

AMENDMENTS TO THE INCOME TAX ACT, THE TAX COURT OF CANADA ACT AND THE INCOME TAX REGULATIONS

R.S., c. 1 (5th Supp.)

Income Tax Act

2. (1) Subsection 18(1) of the Income Tax Act is amended by adding the following after paragraph (l):

Safety deposit box

(l.1) an amount paid or payable in respect of the use of a safety deposit box of a financial institution;

(2) Subsection (1) applies to taxation years that begin after March 20, 2013.

3. (1) Subsection 20(7) 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):

(d) as a reserve in respect of a reclamation obligation.

(2) Subsection (1) applies in respect of amounts received after March 20, 2013. However, that subsection does not apply in respect of an amount received that is directly attributable to a reclamation obligation, that was authorized by a government or regulatory authority before March 21, 2013 and that is received

(a) under a written agreement between the taxpayer and another party (other than a government or regulatory authority) that was entered into before March 21, 2013 and not extended or renewed on or after that day; or

(b) before 2018.

4. (1) Section 33.1 of the Act is repealed.

(2) Subsection (1) applies to taxation years that begin after March 20, 2013.

5. (1) Subparagraph 82(1)(b)(i) of the Act is replaced by the following:

(i) 18% of the amount determined under paragraph (a) in respect of the taxpayer for the taxation year, and

(2) Subsection (1) applies to dividends paid after 2013.

6. (1) Paragraph 87(2)(j.8) of the Act is repealed.

(2) Subsection (1) applies to taxation years that begin after March 20, 2013.

7. (1) Clause 110(1)(f)(v)(A) of the Act is replaced by the following:

(A) the employment income earned by the taxpayer as a member of the Canadian Forces, or as a police officer, while serving on a deployed operational mission (as determined by the Department of National Defence) that is

(I) assessed for risk allowance at level 3 or higher (as determined by the Department of National Defence), or

(II) assessed at a risk score greater than 1.99 and less than 2.50 (as determined by the Department of National Defence) and designated by the Minister of Finance, and

(2) Section 110 of the Act is amended by adding the following after subsection (1.2):

Designated mission

(1.3) The Minister of Finance may, on the recommendation of the Minister of National Defence (in respect of members of the Canadian Forces) or the Minister of Public Safety (in respect of police officers), designate a deployed operational mission for the purposes of subclause (1)(f)(v)(A)(II). The designation shall specify the day on which it comes into effect, which may precede the day on which the designation is made.

(3) Subsections (1) and (2) apply in respect of missions initiated after September 2012 and in respect of missions initiated before October 2012 that were not prescribed under Part LXXV of the Income Tax Regulations as that Part read on February 28, 2013.

8. (1) Section 115 of the Act is amended by adding the following after subsection (2.3):

Non-resident employed as aircraft pilot

(3) For the purpose of applying subparagraph (1)(a)(i) to a non-resident person employed as an aircraft pilot, income of the non-resident person that is attributable to a flight (including a leg of a flight) and paid directly or indirectly by a person resident in Canada is attributable to duties performed in Canada in the following proportions:

(a) all of the income attributable to the flight if the flight departs from a location in Canada and arrives at a location in Canada;

(b) one-half of the income attributable to the flight if the flight departs from a location in Canada and arrives at a location outside Canada;

(c) one-half of the income attributable to the flight if the flight departs from a location outside Canada and arrives at a location in Canada; and

(d) none of the income attributable to the flight if the flight departs from a location outside Canada and arrives at a location outside Canada.

(2) Subsection (1) applies to the 2013 and subsequent taxation years.

9. (1) Paragraph (a) of the definition “adoption period” in subsection 118.01(1) of the Act is replaced by the following:

(a) begins at the earlier of the time that an application is made for registration with a provincial ministry responsible for adoption (or with an adoption agency licensed by a provincial government) and the time, if any, that an application related to the adoption is made to a Canadian court; and

(2) Subsection (1) applies to the 2013 and subsequent taxation years.

10. (1) Subsection 118.1(1) of the Act is amended by adding the following in alphabetical order:

“first-time donor”
« premier donateur »

“first-time donor”, for a taxation year, means an individual (other than a trust)

(a) who has not deducted an amount under subsection (3) for a preceding taxation year that ends after 2007, and

(b) who is not, at the end of the year, married to a person (other than a person who was at that time separated from the individual by reason of a breakdown of their marriage), or in a common-law partnership with a person, who has deducted an amount under subsection (3) for a preceding taxation year that ends after 2007;

(2) The definition “first-time donor” in subsection 118.1(1) of the Act, as enacted by subsection (1), is repealed.

(3) Section 118.1 of the Act is amended by adding the following after subsection (3):

First-time donor credit

(3.1) For the purpose of computing the tax payable under this Part by a first-time donor for a taxation year that begins after 2012 and ends before 2018, the first-time donor may deduct an amount not exceeding the lesser of $250 and the amount that is 25% of the total of all amounts, each of which is an eligible amount of a gift of money in the year or in any of the four preceding taxation years and in respect of which the first-time donor — or a person who is, at the end of the year, the first-time donor’s spouse (other than a person who was at that time separated from the first-time donor by reason of a breakdown of their marriage) or common-law partner — has deducted an amount for the year under subsection (3).

Apportionment of credit

(3.2) If, at the end of a taxation year, both an individual and a person with whom the individual is married (other than a person who was at that time separated from the individual by reason of a breakdown of their marriage) or is in a common-law partnership may deduct an amount under subsection (3.1) for the year, the total of all amounts so deductible by the individual and the other person shall not exceed the maximum amount that would be deductible for the year by either person if the individual were the only one entitled to deduct an amount under subsection (3.1), and where the individual and the other person cannot agree as to what portion of the amount each can deduct, the Minister may fix the portions.

(4) Subsections 118.1(3.1) and (3.2) of the Act, as enacted by subsection (3), are repealed.

(5) Subsections (1) and (3) apply in respect of gifts made after March 20, 2013.

(6) Subsections (2) and (4) apply to the 2018 and subsequent taxation years.

11. (1) Paragraph 121(a) of the Act is replaced by the following:

(a) 13/18 of the amount, if any, that is required by subparagraph 82(1)(b)(i) to be included in computing the individual’s income for the year; and

(2) Subsection (1) applies to dividends paid after 2013.

12. (1) Subparagraph (a)(iv) of the definition “full rate taxable income” in subsection 123.4(1) of the Act is replaced by the following:

(iv) if the corporation is a credit union throughout the year and the corporation deducted an amount for the year under subsection 125(1) (because of the application of subsections 137(3) and (4)), the amount, if any, determined for B in subsection 137(3) in respect of the corporation for the year;

(2) Subsection (1) applies to taxation years that end after March 20, 2013.

13. (1) The definition “non-business-income tax” in subsection 126(7) of the Act is amended by adding “or” at the end of paragraph (g) and by repealing paragraph (h).

(2) Subsection (1) applies to taxation years that begin after March 20, 2013.

14. (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 2013 and before 2015 (including, for greater certainty, an expense that is deemed by subsection 66(12.66) to be incurred before 2015) 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 2013 and before April 2014, 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 2013 and before April 2014;

(3) Subsections (1) and (2) apply to expenses renounced under a flow-through share agreement entered into after March 2013.

15. (1) Subsection 137(3) of the Act is replaced by the following:

Additional deduction

(3) There may be deducted from the tax otherwise payable under this Part for a taxation year by a corporation that was, throughout the year, a credit union, an amount equal to the amount determined by the formula

A × B × C

where

A is the rate that would, if subsection 125(1.1) applied to the corporation for the year, be its small business deduction rate for the year within the meaning assigned by that subsection,

B is the amount, if any, determined by the formula

D – E

where

D is the lesser of

(a) the corporation’s taxable income for the year, and

(b) the amount, if any, by which 4/3 of the corporation’s maximum cumulative reserve at the end of the year exceeds the corporation’s preferred-rate amount at the end of the immediately preceding taxation year, and

E is the least of the amounts determined under paragraphs 125(1)(a) to (c) in respect of the corporation for the year, and

C is the percentage that is the total of

(a) the proportion of 100% that the number of days in the year that are before March 21, 2013 is of the number of days in the year,

(b) the proportion of 80% that the number of days in the year that are after March 20, 2013 and before 2014 is of the number of days in the year,

(d) the proportion of 40% that the number of days in the year in 2015 is of the number of days in the year,

(e) the proportion of 20% that the number of days in the year in 2016 is of the number of days in the year, and

(f) if one or more days in the year are after 2016, 0%.

(2) Subsection (1) applies to taxation years that end after March 20, 2013.

16. (1) The portion of subsection 146.4(1.5) of the Act before paragraph (a) is replaced by the following:

Beneficiary replacing holder

(1.5) Any holder of a disability savings plan who was a qualifying person in relation to the beneficiary under the plan at the time the plan (or another registered disability savings plan of the beneficiary) was entered into solely because of paragraph (c) of the definition “qualifying person” in subsection (1) ceases to be a holder of the plan and the beneficiary becomes the holder of the plan if

(2) The portion of subsection 146.4(1.6) of the Act before paragraph (a) is replaced by the following:

Entity replacing holder

(1.6) If an entity described in subparagraph (a)(ii) or (iii) of the definition “qualifying person” in subsection (1) is appointed in respect of a beneficiary of a disability savings plan and a holder of the plan was a qualifying person in relation to the beneficiary at the time the plan (or another registered disability savings plan of the beneficiary) was entered into solely because of paragraph (c) of that definition,

(3) Subsection 146.4(1.7) of the Act is replaced by the following:

Rules applicable in case of dispute

(1.7) If a dispute arises as a result of an issuer’s acceptance of a qualifying family member who was a qualifying person in relation to the beneficiary at the time the plan (or another registered disability savings plan of the beneficiary) was entered into solely because of paragraph (c) of the definition “qualifying person” in subsection (1) as a holder of a disability savings plan, from the time the dispute arises until the time that the dispute is resolved or an entity becomes the holder of the plan under subsection (1.5) or (1.6), the holder of the plan shall use their best efforts to avoid any reduction in the fair market value of the property held by the plan trust, having regard to the reasonable needs of the beneficiary under the plan.

(4) Paragraph 146.4(4)(c) of the Act is replaced by the following:

(c) the plan provides that, where an entity (other than a qualifying family member in relation to the beneficiary) that is a holder of the plan ceases to be a qualifying person in relation to the beneficiary at any time, the entity ceases at that time to be a holder of the plan;

(5) The portion of paragraph 146.4(13)(e) of the Act before subparagraph (i) is replaced by the following:

(e) if the issuer enters into the plan with a qualifying family member who was a qualifying person in relation to the beneficiary at the time the plan (or another registered disability savings plan of the beneficiary) was entered into solely because of paragraph (c) of the definition “qualifying person” in subsection (1),

(6) Subsection 146.4(14) of the Act is replaced by the following:

Issuer’s liability

(14) If, after reasonable inquiry, an issuer of a disability savings plan is of the opinion that an individual’s contractual competence to enter into a disability savings plan is in doubt, no action lies against the issuer for entering into a plan, under which the individual is the beneficiary, with a qualifying family member who was a qualifying person in relation to the beneficiary at the time the plan (or another registered disability savings plan of the beneficiary) was entered into solely because of paragraph (c) of the definition “qualifying person” in subsection (1).

(7) Subsections (1) to (6) are deemed to have come into force on June 29, 2012.

17. (1) Subparagraph 164(1.1)(d)(ii) of the Act is replaced by the following:

(ii) 1/2 of the amount so assessed that is in controversy if

(A) the taxpayer is a large corporation (within the meaning assigned by subsection 225.1(8)), or

(B) the amount is in respect of a particular amount claimed under section 110.1 or 118.1 and the particular amount was claimed in respect of a tax shelter.

(2) Subsection (1) applies in respect of amounts assessed for taxation years that end after 2012.

18. (1) Section 171 of the Act is amended by adding the following after subsection (1.1):

Partial disposition of appeal

(2) If an appeal raises more than one issue, the Tax Court of Canada may, with the consent in writing of the parties to the appeal, dispose of a particular issue by

(a) dismissing the appeal with respect to the particular issue; or

(b) allowing the appeal with respect to the particular issue and

(i) varying the assessment, or

(ii) referring the assessment back to the Minister for reconsideration and reassessment.

Disposal of remaining issues

(3) If a particular issue has been disposed of under subsection (2), the appeal with respect to the remaining issues may continue.

Appeal to Federal Court of Appeal

(4) If the Tax Court of Canada has disposed of a particular issue under subsection (2), the parties to the appeal may, in accordance with the provisions of the Tax Court of Canada Act or the Federal Courts Act, as they relate to appeals from decisions of the Tax Court of Canada, appeal the disposition to the Federal Court of Appeal as if it were a final judgment of the Tax Court of Canada.

(2) Subsection (1) applies with respect to issues disposed of by the Tax Court of Canada after the day on which this Act receives royal assent.

19. (1) Subsections 174(1) to (4.1) of the Act are replaced by the following:

Common questions

174. (1) The Minister may apply to the Tax Court of Canada for a determination of a question if the Minister is of the opinion that the question is common to assessments or proposed assessments in respect of two or more taxpayers and is a question of law, fact or mixed law and fact arising out of

(a) one and the same transaction or occurrence or series of transactions or occurrences; or

(b) substantially similar transactions or occurrences or series of transactions or occurrences.

Application to Court

(2) An application under subsection (1)

(a) shall set out

(i) the question in respect of which the Minister requests a determination,

(ii) the names of the taxpayers that the Minister seeks to have bound by the determination of the question, and

(iii) the facts and reasons on which the Minister relies and on which the Minister based or intends to base assessments of tax payable by each of the taxpayers named in the application; and

(b) shall be served by the Minister on each of the taxpayers named in the application and on any other persons who, in the opinion of the Tax Court of Canada, are likely to be affected by the determination of the question,

(i) by sending a copy to each taxpayer so named and each other person so likely to be affected, or

(ii) on ex parte application by the Minister, in accordance with the directions of the Court.

Determination of question by Tax Court

(3) If the Tax Court of Canada is satisfied that a question set out in an application under this section is common to assessments or proposed assessments in respect of two or more taxpayers who have been served with a copy of the application, the Tax Court of Canada may

(a) make an order naming the taxpayers in respect of whom the question will be determined;

(b) if one or more of the taxpayers so served has or have appealed an assessment to the Tax Court of Canada in respect of which the question is relevant, make an order joining a party or parties to that or those appeals as it considers appropriate; and

Determination final and conclusive

(4) Subject to subsection (4.1), if a question set out in an application under this section is determined by the Tax Court of Canada, the determination is final and conclusive for the purposes of any assessments of tax payable by the taxpayers named in the order made under paragraph (3)(a).

Appeal

(4.1) If a question set out in an application under this section is determined by the Tax Court of Canada, an appeal from the determination may, in accordance with the provisions of the Tax Court of Canada Act or the Federal Courts Act, as they relate to appeals from decisions of the Tax Court of Canada to the Federal Court of Appeal, be made by

(a) the Minister; or

(b) any taxpayer named in an order of the Court made under paragraph (3)(a) if

(i) the question arises out of one and the same transaction or occurrence or series of transactions or occurrences,

(ii) the taxpayer has appealed an assessment to the Tax Court of Canada in respect of which the question is relevant, or

(iii) the taxpayer has been granted leave by a judge of the Federal Court of Appeal.

Binding to appeal

(4.2) Any taxpayer named in an order made under paragraph (3)(a) in respect of a question is bound by any determination in respect of the question under an appeal made to the Federal Court of Appeal or the Supreme Court of Canada.

(2) Subsection (1) applies in respect of applications made after the day on which this Act receives royal assent.

20. (1) The portion of subsection 225.1(7) of the Act before paragraph (a) is replaced by the following:

One-half collection

(7) If an amount has been assessed under this Act in respect of a corporation for a taxation year in which it was a large corporation, or in respect of a particular amount claimed under section 110.1 or 118.1 where the particular amount was claimed in respect of a tax shelter, then subsections (1) to (4) do not limit any action of the Minister to collect

(2) Subsection (1) applies in respect of amounts assessed for taxation years that end after 2012.

21. (1) The portion of subsection 231.2(3) of the Act before paragraph (a) is replaced by the following:

Judicial authorization

(3) A judge of the Federal Court may, on application by the Minister and subject to any conditions that the judge considers appropriate, authorize the Minister to impose on a third party a requirement under subsection (1) relating to an unnamed person or more than one unnamed person (in this section referred to as the “group”) if the judge is satisfied by information on oath that

(2) Subsections 231.2(4) to (6) of the Act are repealed.

(3) Subsections (1) and (2) apply to applications made by the Minister of National Revenue after the day on which this Act receives royal assent.

R.S., c. T-2

Tax Court of Canada Act

2002, c. 22, s. 408(6)

22. (1) Subparagraph 2.2(2)(c)(ii) of the Tax Court of Canada Act is replaced by the following:

(ii) any penalty under that Part that is in issue in the appeal, and

(2) Subsection (1) applies with respect to appeals for which a notice of appeal is filed with the Tax Court of Canada after the day on which this Act receives royal assent.

R.S., c. 51 (4th Supp.), s. 5; 1993, c. 27, s. 216(1)

23. (1) Section 17.3 of the Act is replaced by the following:

Examinations for discovery — Income Tax Act

17.3 (1) If the aggregate of all amounts in issue in an appeal under the Income Tax Act is $50,000 or less, or if the amount of the loss that is determined under subsection 152(1.1) of that Act and that is in issue is $100,000 or less, an oral examination for discovery is not to be held unless the parties consent to it or unless one of the parties applies for it and the Court is of the opinion that the case could not properly be conducted without that examination for discovery.

Examinations for discovery — Excise Tax Act

(2) If the amount in dispute in an appeal under Part IX of the Excise Tax Act is $50,000 or less, an oral examination for discovery is not to be held unless the parties consent to it or unless one of the parties applies for it and the Court is of the opinion that the case could not properly be conducted without that examination for discovery.

Consideration on application

(3) In considering an application under subsection (1) or (2), the Court may consider the extent to which the appeal is likely to affect any other appeal of the party who instituted the appeal or relates to an issue that is common to a group or class of persons.

Mandatory examination

(4) The Court shall order an oral examination for discovery in an appeal referred to in subsection (1) or (2), on the request of one of the parties, if the party making the request agrees to submit to an oral examination for discovery by the other party and to pay the costs in respect of that examination for discovery of that other party in accordance with the tariff of costs set out in the rules of Court.

(2) Subsection (1) applies with respect to appeals for which a notice of appeal is filed with the Tax Court of Canada after the day on which this Act receives royal assent.

R.S., c. 51 (4th Supp.) s. 5; SOR/93-295, ss. 3 and 4

24. (1) Paragraphs 18(1)(a) and (b) of the Act are replaced by the following:

(a) the aggregate of all amounts in issue is equal to or less than $25,000; or

(b) the amount of the loss that is determined under subsection 152(1.1) of that Act and that is in issue is equal to or less than $50,000.

(2) Subsection (1) applies with respect to appeals for which a notice of appeal is filed with the Tax Court of Canada after the day on which this Act receives royal assent.

R.S., c. 51 (4th Supp.) s. 5; SOR/93-295, ss. 3 and 4

25. (1) Section 18.1 of the Act is replaced by the following:

Limit

18.1 Every judgment that allows an appeal referred to in subsection 18(1) is deemed to include a statement that the aggregate of all amounts in issue not be reduced by more than $25,000 or that the amount of the loss in issue not be increased by more than $50,000, as the case may be.

(2) Subsection (1) applies with respect to appeals for which a notice of appeal is filed with the Tax Court of Canada after the day on which this Act receives royal assent.

R.S., c. 51 (4th Supp.) s. 5; SOR/93-295, s. 3

26. (1) The portion of paragraph 18.11(2)(b) of the Act after subparagraph (iii) is replaced by the following:

exceeds $25,000.

R.S., c. 51 (4th Supp.) s. 5; SOR/93-295, s. 3

(2) Subsection 18.11(3) of the Act is replaced by the following:

General procedure applies — interest exceeding $25,000

(3) The Court shall grant an application under subsection (1) if the amount of interest that is in issue in an appeal exceeds $25,000.

(3) Subsections (1) and (2) apply with respect to appeals for which a notice of appeal is filed with the Tax Court of Canada after the day on which this Act receives royal assent.

R.S., c. 51 (4th Supp.) s. 5; SOR/93-295, ss. 3 and 4

27. (1) Sections 18.12 and 18.13 of the Act are replaced by the following:

Order for general procedure

18.12 (1) The Court shall order that sections 17.1 to 17.8 apply in respect of an appeal referred to in subsection 18(1) if, before the start of the hearing of the appeal, it appears to the Court that

(a) the aggregate of all amounts in issue exceeds $25,000; or

(b) the amount of the loss in issue exceeds $50,000.

Limitation

(2) Subsection (1) does not apply if the appellant elects to limit the aggregate of all amounts in issue to $25,000 or the amount of the loss in issue to $50,000, as the case may be.

Order at hearing

18.13 (1) The Court shall, on motion of either party or of its own motion, order that sections 17.1 to 17.8 apply with respect to an appeal referred to in subsection 18(1) if, after the hearing of the appeal has started but before a judgment is rendered on the appeal, it appears to the Court that

(a) the aggregate of all amounts in issue exceeds $25,000; or

(b) the amount of loss in issue exceeds $50,000.

Limitation

(2) Subsection (1) does not apply if

(a) the appellant elects to limit the aggregate of all amounts in issue to $25,000 or the amount of the loss in issue to $50,000, as the case may be; or

(b) the amount of the excess is too small to justify a re-hearing in accordance with the general procedure, taking into account the inconvenience and expense that would result to the parties and the interests of justice and fairness.

(2) Subsection (1) applies with respect to appeals for which a notice of appeal is filed with the Tax Court of Canada after the day on which this Act receives royal assent.

2006, c. 11, s. 31

28. Section 18.27 of the Act is replaced by the following:

Regulations

18.27 The Governor in Council may make regulations

(a) increasing the amount of $25,000 referred to in paragraph 18(1)(a), section 18.1, paragraph 18.11(2)(b), subsection 18.11(3), and sections 18.12 and 18.13 to any amount that does not exceed $50,000;

(b) increasing the amount of $50,000 referred to in paragraph 18(1)(b), and sections 18.1, 18.12 and 18.13 to any amount that does not exceed $100,000; and

(c) increasing the amount in dispute referred to in paragraphs 18.3002(3)(c) and 18.3008(c) and subparagraph 18.3009(1)(c)(i) to any amount that does not exceed $12,000.

2002, c. 22, s. 408(11)

29. (1) Section 18.3001 of the Act is replaced by the following:

Application — Excise Act, 2001, Customs Act, and Excise Tax Act

18.3001 Subject to section 18.3002, this section and sections 18.3003, 18.3005 and 18.3008 to 18.302 apply, with any modifications that the circumstances require, to an appeal under

(a) the Excise Act, 2001 if

(i) a person has so elected in the notice of appeal for an appeal under that Act or at such later time as may be provided in the rules of Court, and

(ii) the amount in dispute does not exceed $25,000;

(b) Part V.1 of the Customs Act if a person has so elected in the notice of appeal for an appeal under that Act or at such later time as may be provided in the rules of Court; and

(i) a person has so elected in the notice of appeal for an appeal under that Act or at such later time as may be provided in the rules of Court, and

(ii) the amount in dispute does not exceed $50,000.

Limit — Excise Act, 2001

18.30011 Every judgment that allows an appeal referred to in paragraph 18.3001(a) is deemed to include a statement that the amount in dispute not be reduced by more than $25,000.

Limit — Excise Tax Act

18.30012 Every judgment that allows an appeal referred to in paragraph 18.3001(c) is deemed to include a statement that the amount in dispute not be reduced by more than $50,000.

(2) Subsection (1) applies with respect to appeals for which a notice of appeal is filed with the Tax Court of Canada after the day on which this Act receives royal assent.

1998, c. 19, s. 297(1)

30. (1) Subsection 18.3002(1) of the Act is replaced by the following:

General procedure to apply

18.3002 (1) If the Attorney General of Canada so requests, the Court shall order that

(a) in the case of an appeal referred to in paragraph 18.3001(a) or (b), sections 17.1, 17.2 and 17.4 to 17.8 apply to an appeal in respect of which sections 18.3003, 18.3005 and 18.3008 to 18.302 would otherwise apply; and

(b) in the case of an appeal referred to in paragraph 18.3001(c), sections 17.1 to 17.8 apply to an appeal in respect of which sections 18.3003, 18.3005 and 18.3008 to 18.302 would otherwise apply.

(2) Subsection (1) applies with respect to appeals for which a notice of appeal is filed with the Tax Court of Canada after the day on which this Act receives royal assent.

31. (1) The Act is amended by adding the following after section 18.3002:

Order for general procedure — Excise Act, 2001

18.30021 If, before the start of the hearing of an appeal referred to in paragraph 18.3001(a), it appears to the Court that the amount in dispute exceeds $25,000, the Court shall order that sections 17.1, 17.2 and 17.4 to 17.8 apply in respect of the appeal unless the appellant elects to limit the appeal to $25,000.

Order for general procedure — Excise Tax Act

18.30022 If, before the start of the hearing of an appeal referred to in paragraph 18.3001(c), it appears to the Court that the amount in dispute exceeds $50,000, the Court shall order that sections 17.1 to 17.8 apply in respect of the appeal unless the appellant elects to limit the appeal to $50,000.

Order at hearing — Excise Act, 2001

18.30023 If, after the hearing of an appeal referred to in paragraph 18.3001(a) has started but before a judgment is rendered on the appeal, it appears to the Court that the amount in dispute exceeds $25,000, the Court shall, on motion of either party or of its own motion, order that sections 17.1, 17.2 and 17.4 to 17.8 apply with respect to the appeal unless

(a) the appellant elects to limit the appeal to $25,000; or

Order at hearing — Excise Tax Act

18.30024 If, after the hearing of an appeal referred to in paragraph 18.3001(c) has started but before a judgment is rendered on the appeal, it appears to the Court that the amount in dispute exceeds $50,000, the Court shall, on motion of either party or of its own motion, order that sections 17.1 to 17.8 apply with respect to the appeal unless

(a) the appellant elects to limit the appeal to $50,000; or

(2) Subsection (1) applies with respect to appeals for which a notice of appeal is filed with the Tax Court of Canada after the day on which this Act receives royal assent.

C.R.C., c. 945

Income Tax Regulations

32. (1) Subsection 400(1.1) of the Income Tax Regulations is repealed.

(2) Subsection (1) applies to taxation years that begin after March 20, 2013.

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

413. (1) In this Part, if a corporation is not resident in Canada

(a) “salaries and wages paid in the year” by the corporation does not include salaries and wages paid to employees of a permanent establishment outside Canada; and

(b) “taxable income” of the corporation is deemed to refer to the corporation’s taxable income earned in Canada.

(2) Subsection (1) applies to taxation years that begin after March 20, 2013.

34. (1) Section 413.1 of the Regulations and the heading before it are repealed.

(2) Subsection (1) applies to taxation years that begin after March 20, 2013.

35. (1) The portion of subsection 1102(16.1) of the Regulations before paragraph (a) is replaced by the following:

(16.1) A taxpayer who acquires a property after March 18, 2007 and before 2016 that is manufacturing or processing machinery or equipment may (by letter attached to the return of income of the taxpayer filed with the Minister in accordance with section 150 of the Act for the taxation year in which the property is acquired) elect to include the property in Class 29 in Schedule II if

(2) Subsection (1) is deemed to have come into force on January 1, 2012.

36. (1) Part LXXV of the Regulations is repealed.

(2) Subsection (1) applies in respect of missions initiated after September 2012.

37. (1) Section 7900 of the Regulations is replaced by the following:

7900. For the purposes of the definitions “excluded income” and “excluded revenue” and “specified deposit” in subsection 95(2.5) of the Act, each of the following is a prescribed financial institution:

(a) a member of the Canadian Payments Association; and

(b) a credit union that is a shareholder or member of a body corporate or organization that is a central for the purposes of the Canadian Payments Act.

(2) Subsection (1) applies to taxation years that begin after March 20, 2013.

38. (1) The portion of the definition “Canadian assets” in section 8600 of the Regulations after paragraph (a) is replaced by the following:

exceeds

(b) the investment allowance of the corporation for the year determined under subsection 181.3(4) of the Act; (actif canadien)

(2) Subsection (1) applies to taxation years that begin after March 20, 2013.

39. (1) Paragraph 8603(a) of the English version of the Regulations is replaced by the following:

(a) “Canadian assets” of a corporation that is a financial institution (as defined in subsection 190(1) of the Act) at any time in a taxation year means, in respect of that year, the amount that would be determined under the definition “Canadian assets” in section 8600 in respect of the corporation for the year if the reference in that definition to “subsection 181(1)” were read as a reference to “subsection 190(1)” and paragraph (b) of that definition were read as follows:

“(b) the total determined under section 190.14 of the Act in respect of the corporation’s investments for the year in financial institutions related to it;”;

(2) Subsection (1) applies to taxation years that begin after March 20, 2013.

40. (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 2016 if the property is machinery, or equipment,

(2) Subsection (1) is deemed to have come into force on March 21, 2013.

Coordinating Amendments

Bill C-48

41. (1) Subsections (2) to (4) apply if Bill C-48, introduced in the 1st session of the 41st Parliament and entitled the Technical Tax Amendments Act, 2012 (in this section referred to as the “other Act”), receives royal assent.

(2) If this Act receives royal assent before the other Act, then on the day on which the other Act receives royal assent, subparagraph 82(1)(b)(i) of the Income Tax Act, as enacted by subsection 218(2) of the other Act, is replaced by the following:

(i) 18% of the amount determined under paragraph (a) in respect of the taxpayer for the taxation year, and

(3) If this Act receives royal assent on the same day as the other Act, then the other Act is deemed to have received royal assent before this Act.

(4) Subsection (2) comes into force or is deemed to have come into force on January 1, 2014 and applies to dividends paid after 2013.

PART 2

MEASURES RELATING TO SALES AND EXCISE TAXES AND EXCISE DUTIES

R.S., c. E-15

Excise Tax Act

R.S., c. 7 (2nd Supp.), s. 49(1)

42. (1) The portion of subsection 102.1(2) of the Excise Tax Act before paragraph (a) is replaced by the following:

Authorization order

(2) A judge of the Federal Court may, on application by the Minister and subject to any conditions that the judge considers appropriate, authorize the Minister to serve a notice under subsection 99(1) with respect to an unnamed person or a group of unnamed persons if the judge is satisfied by information on oath that

R.S., c. 7 (2nd Supp.), s. 49(1); 1996, c. 21, s. 63(2)

(2) Subsections 102.1(3) to (6) of the Act are repealed.

(3) Subsections (1) and (2) apply to applications made by the Minister of National Revenue after the day on which this Act receives royal assent.

43. (1) The Act is amended by adding the following after section 156:

Meaning of “selected qualifying employer”

157. (1) For the purposes of this section, “selected qualifying employer” has the meaning assigned by subsection 172.1(9).

Election for nil consideration

(2) For the purposes of this Part, if a participating employer of a pension plan elects jointly with a pension entity of the pension plan, every taxable supply made by the participating employer to the pension entity at a time when the election is in effect is deemed to have been made for no consideration.

Non-application

(3) Subsection (2) does not apply to

(a) a supply deemed under section 172.1 to have been made;

(b) a supply of property or a service that is not acquired by a pension entity of a pension plan for consumption, use or supply by the pension entity in the course of pension activities (as defined in subsection 172.1(1)) in respect of the pension plan;

(c) a supply made by a participating employer of a pension plan to a pension entity of the pension plan of all or part of property or a service if, at the time the participating employer acquires the property or service, the participating employer is a selected qualifying employer of the pension plan;

(d) a supply made by a participating employer of a pension plan to a pension entity of the pension plan of property or a service if, at the time the participating employer consumes or uses an employer resource (as defined in subsection 172.1(1)) of the participating employer for the purpose of making the supply, the participating employer is a selected qualifying employer of the pension plan; or

(e) a supply made in prescribed circumstances or made by a prescribed person.

Joint revocation

(4) The persons that have jointly made an election under subsection (2) may jointly revoke the election.

Form of election and revocation

(5) An election under subsection (2) and a revocation of an election under subsection (4) must

(a) be made in prescribed form containing prescribed information;

(b) specify the day on which the election or the revocation is to become effective, which must be the first day of a fiscal year of the participating employer; and

(c) be filed by the participating employer with the Minister in prescribed manner on or before the day that is the day on which the election or the revocation is to become effective or any later day that the Minister may allow.

Cessation

(6) An election under subsection (2) made jointly by a participating employer of a pension plan and a pension entity of the pension plan ceases to have effect on the earliest of

(a) the day on which the participating employer ceases to be a participating employer of the pension plan,

(b) the day on which the pension entity ceases to be a pension entity of the pension plan,

(c) the day on which a joint revocation of the election by the participating employer and the pension entity becomes effective, and

(d) the day specified in a notice of revocation of the election sent to the participating employer under subsection (9).

Notice of intent

(7) If an election made jointly under subsection (2) by a participating employer of a pension plan and a pension entity of the pension plan is in effect at any time in a fiscal year of the participating employer and if the participating employer fails to account for, as and when required under this Part, any tax deemed to have been collected by the participating employer on the last day of the fiscal year under subsection 172.1(5) or (6) in respect of the pension plan, the Minister may send a notice in writing (in this section referred to as a “notice of intent”) to the participating employer and to the pension entity that the Minister proposes to revoke the election as of the first day of the fiscal year.

Representations to Minister

(8) Upon receipt of a notice of intent, a participating employer must establish to the satisfaction of the Minister that the participating employer did not fail to account for, as and when required under this Part, tax deemed to have been collected by the participating employer under subsection 172.1(5) or (6) in respect of the pension plan.

Notice of revocation

(9) If, after 60 days after the day on which the notice of intent was sent by the Minister to the participating employer, the Minister is not satisfied that the participating employer did not fail to account for, as and when required under this Part, tax deemed to have been collected by the participating employer on the last day of a particular fiscal year under subsection 172.1(5) or (6) in respect of the pension plan, the Minister may send a notice in writing (in this section referred to as a “notice of revocation”) to the participating employer and to the pension entity of the pension plan with which the participating employer made the election that the election is revoked as of the day specified in the notice of revocation, and that day is not to be earlier than the day specified in the notice of intent and must be the first day of any particular fiscal year.

Revocation — effect

(10) For the purposes of this Part, an election under subsection (2) that has been revoked by the Minister under subsection (9) is deemed never to have been in effect on any day on or after the day specified in the notice of revocation.

(2) Subsection (1) applies to supplies made after March 21, 2013.

44. (1) Subsection 172.1(1) of the Act is amended by adding the following in alphabetical order:

“specified supply”
« fourniture déterminée »

“specified supply” of a participating employer of a pension plan to the pension plan means

(a) a taxable supply deemed to have been made under subsection (5) of all or part of property or a service that the participating employer acquired for the purpose of making a supply of all or part of the property or service to a pension entity of the pension plan;

(b) a taxable supply deemed to have been made under subsection (6) of an employer resource of the participating employer that the participating employer consumed or used for the purpose of making a supply of property or a service to a pension entity of the pension plan; or

(c) a taxable supply deemed to have been made under subsection (7) of an employer resource of the participating employer that the participating employer consumed or used in the course of pension activities in respect of the pension plan.

2010, c. 12, s. 58(1)

(2) The portion of subsection 172.1(5) of the Act before paragraph (b) is replaced by the following:

Acquisition of property or service for supply

(5) If a person is both a registrant and a participating employer of a pension plan at any time in a particular fiscal year of the person and is not a selected qualifying employer of the pension plan at that time, if the person acquires at that time property or a service (in this subsection referred to as the “specified resource”) for the purpose of making a supply of all or part of the specified resource to a pension entity of the pension plan for consumption, use or supply by the pension entity in the course of pension activities in respect of the pension plan and if the specified resource is not an excluded resource of the person in respect of the pension plan, the following rules apply:

(a) for the purposes of this Part, the person is deemed to have made a taxable supply of the specified resource or part on the last day of the particular fiscal year;

2010, c. 12, s. 58(1)

(3) The portion of subsection 172.1(6) of the Act before paragraph (a) is replaced by the following:

Consumption or use of employer resource for supply

(6) If a person is both a registrant and a participating employer of a pension plan at any time in a particular fiscal year of the person and is not a selected qualifying employer of the pension plan at that time, if the person consumes or uses at that time an employer resource of the person for the purpose of making a supply of property or a service (in this subsection referred to as the “pension supply”) to a pension entity of the pension plan for consumption, use or supply by the pension entity in the course of pension activities in respect of the pension plan and if the employer resource is not an excluded resource of the person in respect of the pension plan, the following rules apply:

2010, c. 12, s. 58(1)

(4) The portion of subsection 172.1(7) of the Act before paragraph (a) is replaced by the following:

Consumption or use of employer resource otherwise than for supply

(7) If a person is both a registrant and a participating employer of a pension plan at any time in a particular fiscal year of the person and is not a qualifying employer of the pension plan at that time, if the person consumes or uses at that time an employer resource of the person in the course of pension activities in respect of the pension plan, if the employer resource is not an excluded resource of the person in respect of the pension plan and if subsection (6) does not apply to that consumption or use, the following rules apply:

(5) Section 172.1 of the Act is amended by adding the following after subsection (8):

Selected qualifying employer

(9) For the purposes of this section, a particular participating employer of a pension plan is a selected qualifying employer of the pension plan for a particular fiscal year of the particular participating employer if no election under subsection 157(2) made jointly by the particular participating employer and a pension entity of the pension plan is in effect in the particular fiscal year, if the particular participating employer did not become a participating employer of the pension plan in the particular fiscal year, if the amount determined for A in the following formula is less than $5,000 and if the amount (expressed as a percentage) determined by the following formula is less than 10%:

A/(B – C)

where

A is the total of all amounts, each of which is

(a) an amount of tax deemed to have been collected under subsection (5), (6) or (7) by the particular participating employer in respect of a specified supply of the particular participating employer to the pension plan during the fiscal year (in this subsection referred to as the “preceding fiscal year”) of the particular participating employer preceding the particular fiscal year less the amount, if any, determined for B under paragraph (5)(c), (6)(c) or (7)(c), whichever is applicable, in determining that amount of tax,

(b) if the particular participating employer is a selected qualifying employer of the pension plan for the preceding fiscal year, an amount of tax that would have been deemed to have been collected under subsection (5) or (6) by the particular participating employer during the preceding fiscal year in respect of a supply that would have been deemed to have been made under that subsection and that would be a specified supply of the particular participating employer to the pension plan, if the particular participating employer were not a selected qualifying employer, less the amount, if any, that would be determined for B under paragraph (5)(c) or (6)(c), whichever is applicable, in determining that amount of tax,

(c) if the particular participating employer is a qualifying employer of the pension plan for the preceding fiscal year, an amount of tax that would have been deemed to have been collected under subsection (7) by the particular participating employer during the preceding fiscal year in respect of a supply that would have been deemed to have been made under that subsection and that would be a specified supply of the particular participating employer to the pension plan, if the particular participating employer were not a qualifying employer, less the amount, if any, that would be determined for B under paragraph (7)(c) in determining that amount of tax,

(d) an amount of tax deemed to have been collected under subsection (5), (6) or (7) by another participating employer of the pension plan in respect of a specified supply of the other participating employer to the pension plan during a fiscal year of the other participating employer that ends in the preceding fiscal year, provided that the other participating employer is related at any time in the preceding fiscal year to the particular participating employer, less the amount, if any, determined for B under paragraph (5)(c), (6)(c) or (7)(c), whichever is applicable, in determining that amount of tax,

(e) an amount of tax that would have been deemed to have been collected under subsection (5) or (6) by another participating employer of the pension plan during a fiscal year of the other participating employer that ends in the preceding fiscal year in respect of a supply that would have been deemed to have been made under that subsection and that would be a specified supply of the other participating employer to the pension plan if the other participating employer were not a selected qualifying employer, provided that the other participating employer is related at any time in the preceding fiscal year to the particular participating employer and is a selected qualifying employer of the pension plan for that fiscal year of the other participating employer, less the amount, if any, that would be determined for B under paragraph (5)(c) or (6)(c), whichever is applicable, in determining that amount of tax, or

(f) an amount of tax that would have been deemed to have been collected under subsection (7) by another participating employer of the pension plan during a fiscal year of the other participating employer that ends in the preceding fiscal year in respect of a supply that would have been deemed to have been made under that subsection and that would be a specified supply of the other participating employer to the pension plan if the other participating employer were not a qualifying employer, provided that the other participating employer is related at any time in the preceding fiscal year to the particular participating employer and is a qualifying employer of the pension plan for that fiscal year of the other participating employer, less the amount, if any, that would be determined for B under paragraph (7)(c) in determining that amount of tax;

B is the total of all amounts, each of which is

(a) an amount of tax under subsection 165(1) or section 212, 218 or 218.01 paid by a pension entity of the pension plan during a fiscal year of the pension entity that ends in the preceding fiscal year but only to the extent that the amount is an eligible amount (as defined in subsection 261.01(1)) for a claim period (as defined in that subsection) of the pension entity,

(b) an amount of tax deemed to have been collected under subsection (5), (6) or (7) by a participating employer of the pension plan, including the particular participating employer, during a fiscal year of the participating employer that ends in the preceding fiscal year in respect of a specified supply of the participating employer to the pension plan less the amount, if any, determined for B under paragraph (5)(c), (6)(c) or (7)(c), whichever is applicable, in determining that amount of tax, or

(c) an amount required to be added to the net tax of a pension entity of the pension plan under paragraph 232.01(5)(b) or 232.02(4)(b) for a reporting period of the pension entity that ends in the preceding fiscal year as a consequence of the issuance of a tax adjustment note under subsection 232.01(3) or 232.02(2) or, if less, the amount that would have been required to be so added if the pension entity were a selected listed financial institution; and

C is the total of all amounts, each of which is

(a) the federal component amount of a tax adjustment note issued under subsection 232.01(3) or 232.02(2) by a participating employer of the pension plan, including the particular participating employer, to a pension entity of the pension plan during a fiscal year of the pension entity that ends in the preceding fiscal year, or

(b) a recoverable amount (as defined in subsection 261.01(1)) of a pension entity of the pension plan in respect of a claim period ending in a fiscal year of the pension entity that ends in the preceding fiscal year but only to the extent that the recoverable amount is in respect of an amount determined for A under paragraph (5)(c), (6)(c) or (7)(c), whichever is applicable, in determining an amount of tax deemed to have been paid by the pension entity under this section for the purposes of section 261.01.

Qualifying employer

(10) For the purposes of this section, a particular participating employer of a pension plan is a qualifying employer of the pension plan for a particular fiscal year of the particular participating employer if the particular participating employer did not become a participating employer of the pension plan in the particular fiscal year, if the amount determined for A in the following formula is less than $5,000 and if the amount (expressed as a percentage) determined by the following formula is less than 10%:

A/(B – C)

where

A is the total of all amounts, each of which is

(a) an amount of tax deemed to have been collected under subsection (7) by the particular participating employer in respect of a specified supply of the particular participating employer to the pension plan during the fiscal year (in this subsection referred to as the “preceding fiscal year”) of the particular participating employer preceding the particular fiscal year less the amount, if any, determined for B under paragraph (7)(c) in determining that amount of tax,

(b) if the particular participating employer is a qualifying employer of the pension plan for the preceding fiscal year, an amount of tax that would have been deemed to have been collected under subsection (7) by the particular participating employer during the preceding fiscal year in respect of a supply that would have been deemed to have been made under that subsection and that would be a specified supply of the particular participating employer to the pension plan, if the particular participating employer were not a qualifying employer, less the amount, if any, that would be determined for B under paragraph (7)(c) in determining that amount of tax,

(c) an amount of tax deemed to have been collected under subsection (7) by another participating employer of the pension plan in respect of a specified supply of the other participating employer to the pension plan during a fiscal year of the other participating employer that ends in the preceding fiscal year, provided that the other participating employer is related at any time in the preceding fiscal year to the particular participating employer, less the amount, if any, determined for B under paragraph (7)(c) in determining that amount of tax, or

(d) an amount of tax that would have been deemed to have been collected under subsection (7) by another participating employer of the pension plan during a fiscal year of the other participating employer that ends in the preceding fiscal year in respect of a supply that would have been deemed to have been made under that subsection and that would be a specified supply of the other participating employer to the pension plan if the other participating employer were not a qualifying employer, provided that the other participating employer is related at any time in the preceding fiscal year to the particular participating employer and is a qualifying employer of the pension plan for that fiscal year of the other participating employer, less the amount, if any, that would be determined for B under paragraph (7)(c) in determining that amount of tax;

B is the total of all amounts, each of which is

C is the total of all amounts, each of which is

New participating employer

(11) For the purposes of this section, if a person becomes a participating employer of a pension plan in a particular fiscal year, the person is

(a) a selected qualifying employer of the pension plan for the particular fiscal year if it is reasonable to expect, at the time the person becomes a participating employer of the pension plan, that the person will be a selected qualifying employer of the pension plan for the fiscal year of the person following the particular fiscal year; and

(b) a qualifying employer of the pension plan for the particular fiscal year if it is reasonable to expect, at the time the person becomes a participating employer of the pension plan, that the person will be a qualifying employer of the pension plan for the fiscal year of the person following the particular fiscal year.

Mergers and amalgamations

(12) If two or more corporations (each of which is referred to in this subsection as a “predecessor”), any of which is a participating employer of a pension plan, are merged or amalgamated to form one corporation (in this subsection referred to as the “new corporation”) that is a participating employer of the pension plan, otherwise than as the result of the acquisition of property of one corporation by another corporation pursuant to the purchase of the property by the other corporation or as the result of the distribution of the property to the other corporation on the winding-up of the corporation, despite section 271 and for the purposes of applying subsections (9) to (11) to the new corporation, the following rules apply:

(a) the new corporation is deemed to have a fiscal year (in this subsection referred to as the “prior fiscal year of the new corporation”) of 365 days immediately preceding the first fiscal year of the new corporation;

(b) any amount of tax deemed to have been collected under any of subsections (5), (6) and (7) by a predecessor, or that would have been deemed to have been collected under any of those subsections if the predecessor were neither a selected qualifying employer nor a qualifying employer, at any time during the period of 365 days preceding the first fiscal year of the new corporation is deemed to have been collected under the same subsection by the new corporation, and not by a predecessor, on the last day of the prior fiscal year of the new corporation;

(c) any specified supply of a predecessor to the pension plan in respect of a taxable supply deemed to have been made under any of subsections (5), (6) and (7), or that would have been deemed to have been made under any of those subsections if the predecessor were neither a selected qualifying employer nor a qualifying employer, at any time during the period of 365 days preceding the first fiscal year of the new corporation is deemed to be a specified supply of the new corporation to the pension plan and not of the predecessor; and

(d) the new corporation is deemed not to have become a participating employer of the pension plan.

Winding-up

(13) If at any time a particular corporation that is a participating employer of a pension plan is wound up and not less than 90% of the issued shares of each class of the capital stock of the particular corporation were, immediately before that time, owned by another corporation that is a participating employer of the pension plan, despite subsection (11) and section 272 and for the purposes of applying the definition “specified supply” in subsection (1) in respect of the other corporation and applying subsections (9) and (10) to the other corporation, the other corporation is deemed to be the same corporation as, and a continuation of, the particular corporation.

(6) Subsections (1) to (5) apply in respect of fiscal years of a person beginning after March 21, 2013.

45. Section 229 of the Act is amended by adding the following after subsection (2):

Restriction

(2.1) The Minister is not required to pay a net tax refund under subsection (1) to a person that is a registrant unless the Minister is satisfied that all information, that is contact information or that is information relating to the identification and business activities of the person, to be given by the person on the application for registration made by the person under section 240 has been provided and is accurate.

1990, c. 45, s. 12(1)

46. (1) The portion of subsection 289(3) of the Act before paragraph (a) is replaced by the following:

Judicial authorization

1990, c. 45, s. 12(1)

(2) Subsections 289(4) to (6) of the Act are repealed.

(3) Subsections (1) and (2) apply to applications made by the Minister of National Revenue after the day on which this Act receives royal assent.

1993, c. 27, s. 153(2)

47. (1) The definition “homemaker serv-ice” in section 1 of Part II of Schedule V to the Act is repealed.

(2) Section 1 of Part II of Schedule V to the Act is amended by adding the following in alphabetical order:

“home care service” means a household or personal care service, such as bathing, feeding, assistance with dressing or medication, cleaning, laundering, meal preparation and child care, if the service is rendered to an individual who, due to age, infirmity or disability, requires assistance;

“qualifying health care supply” means a supply of property or a service that is made for the purpose of

(a) maintaining health,

(b) preventing disease,

(d) assisting (other than financially) an individual in coping with an injury, illness, disorder or disability, or

(e) providing palliative health care.

(3) Subsections (1) and (2) are deemed to have come into force on March 22, 2013.

48. (1) Part II of Schedule V to the Act is amended by adding the following after section 1.1:

1.2 For the purposes of this Part, other than sections 9 and 11 to 14, a supply that is not a qualifying health care supply is deemed not to be included in this Part.

(2) Subsection (1) applies to any supply made after March 21, 2013.

1994, c. 9, s. 27(1)

49. (1) The portion of section 13 of Part II of Schedule V to the Act before paragraph (a) is replaced by the following:

13. A supply of a home care service that is rendered to an individual in the individual’s place of residence, whether the recipient of the supply is the individual or any other person, if

1994, c. 9, s. 27(1)

(2) The portion of paragraph 13(b) of Part II of Schedule V to the Act before subparagraph (i) is replaced by the following:

(b) a government, municipality or organization administering a government or municipal program in respect of home care services pays an amount

1994, c. 9, s. 27(1)

(3) Paragraph 13(c) of Part II of Schedule V to the Act is replaced by the following:

(c) another supply of a home care service rendered to the individual is made in the circumstances described in paragraph (a) or (b).

(4) Subsections (1) to (3) apply to any supply made after March 21, 2013.

2010, c. 12, s. 87(1)

50. (1) Section 2 of Part VI of Schedule V to the Act is amended by striking out “or” at the end of paragraph (o) and by replacing subparagraph (p)(ii) with the following:

(ii) the supply of which would be included in Part II of this Schedule or Part II of Schedule VI if Part II of this Schedule were read without reference to sections 1.1 and 1.2 or Part II of Schedule VI were read without reference to section 1.2, as the case may be; or

(2) Section 2 of Part VI of Schedule V to the Act is amended by adding the following after paragraph (p):

(q) property or a service

(i) the supply of which is not a qualifying health care supply (as defined in section 1 of Part II of this Schedule), and

(ii) the supply of which would be included in any of sections 2 to 8 and 10 of Part II of this Schedule if that Part were read without reference to sections 1.1 and 1.2.

(3) Subsections (1) and (2) apply to any supply made after March 21, 2013.

1990, c. 45, s. 18

51. (1) The heading of Part VIII of Schedule VI to the Act is replaced by the following:

INTERNATIONAL ORGANIZATIONS

(2) Subsection (1) comes into force, or is deemed to have come into force, on July 1, 2013.

1990, c. 45, s. 18

52. (1) Section 1 of Part VIII of Schedule VI to the Act is repealed.

(2) Subsection (1) applies to any supply made on or after July 1, 2013.

2002, c. 22

Excise Act, 2001

Amendments to the Act

53. (1) The portion of subsection 208(3) of the Excise Act, 2001 before paragraph (a) is replaced by the following:

Judicial authorization

(3) A judge of the Federal Court may, on application by the Minister and subject to any conditions that the judge considers appropriate, authorize the Minister to impose on a third party a requirement relating to an unnamed person or more than one unnamed person (in this section referred to as the “group”) if the judge is satisfied by information on oath that

(2) Subsections 208(4) to (6) of the Act are repealed.

(3) Subsections (1) and (2) apply to applications made by the Minister of National Revenue after the day on which this Act receives royal assent.

2007, c. 35, s. 202(1)

54. (1) Subparagraph 216(2)(a)(iii) of the Act is replaced by the following:

(iii) $0.213 multiplied by the number of grams of manufactured tobacco other than cigarettes or tobacco sticks to which the offence relates, and

2007, c. 35, s. 202(2)

(2) Subparagraph 216(3)(a)(iii) of the Act is replaced by the following:

(iii) $0.319 multiplied by the number of grams of manufactured tobacco other than cigarettes or tobacco sticks to which the offence relates, and

2007, c. 35, s. 203(1)

55. Paragraph 240(c) of the Act is replaced by the following:

(c) $451.81 per kilogram of manufactured tobacco, other than cigarettes and tobacco sticks, that was removed in contravention of that subsection.

2008, c. 28, s. 64(1)

56. (1) The portion of paragraph 3(a) of Schedule 1 to the Act before subparagraph (i) is replaced by the following:

(a) $4.685938 per 50 grams or fraction of 50 grams contained in any package, if the manufactured tobacco is black stock

2008, c. 28, s. 64(2)

(2) Paragraph 3(b) of Schedule 1 to the Act is replaced by the following:

(b) $5.3125 per 50 grams or fraction of 50 grams contained in any package, in any other case.

(3) Subsections (1) and (2) are deemed to have come into force on March 22, 2013.

2008, c. 28, s. 65(1)

57. (1) Paragraph 1(c) of Schedule 3 to the Act is replaced by the following:

(c) $4.6875 per 50 grams or fraction of 50 grams contained in any package, in the case of manufactured tobacco other than cigarettes or tobacco sticks.

(2) Subsection (1) is deemed to have come into force on March 22, 2013.

2008, c. 28, s. 66(1)

58. (1) Paragraph 2(c) of Schedule 3 to the Act is replaced by the following:

(c) $4.6875 per 50 grams or fraction of 50 grams contained in any package, in the case of manufactured tobacco other than cigarettes or tobacco sticks.

(2) Subsection (1) is deemed to have come into force on March 22, 2013.

2003, c. 15, s. 53

59. (1) Paragraph 3(c) of Schedule 3 to the Act is replaced by the following:

(2) Subsection (1) is deemed to have come into force on March 22, 2013.

2008, c. 28, s. 68(1)

60. (1) Paragraph 4(c) of Schedule 3 to the Act is replaced by the following:

(c) $5.98275 per 50 grams or fraction of 50 grams contained in any package, in the case of tobacco products other than cigarettes or tobacco sticks.

(2) Subsection (1) is deemed to have come into force on March 22, 2013.

Application

61. For the purposes of applying the provisions of the Customs Act that provide for the payment of, or the liability to pay, interest in respect of any amount, the amount shall be determined and interest shall be computed on it as if sections 56 to 60 had come into force on March 22, 2013.

PART 3

VARIOUS MEASURES

Division 1

1997, c. 36

Customs Tariff

Amendments to the Act

2004, c. 13, s. 1

62. Section 36 of the Customs Tariff is replaced by the following:

Expiry date

36. Sections 33 to 35 cease to have effect on December 31, 2024 or on any earlier date that may be fixed by order of the Governor in Council.

2004, c. 13, s. 2

63. Section 40 of the Act is replaced by the following:

Expiry date

40. Sections 37 to 39 cease to have effect on December 31, 2024 or on any earlier date that may be fixed by order of the Governor in Council.

64. Tariff item No. 4203.21.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing

(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “7% (A)” with a reference to “Free (F)”; and

(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”.

65. Tariff item No. 4203.21.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing

(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “15.5% (A)” with a reference to “Free (F)”;

(b) in the column “Preferential Tariff / Final Rate”, the reference to “Free (M)” after the abbreviation “CRT” with a reference to “Free (F)”;

(c) in the column “Preferential Tariff / Final Rate”, the reference to “Free (R2)” after the abbreviation “PT” with reference to “Free (F)”;

(d) in the column “Preferential Tariff / Final Rate”, the reference to “10% (A)” after the abbreviation “GPT” with a reference to “Free (F)”;

(e) in the column “Preferential Tariff / Final Rate”, the reference to “8.5% (A)” after the abbreviation “AUT” with a reference to “Free (F)”; and

(f) in the column “Preferential Tariff / Final Rate”, the reference to “8.5% (A)” after the abbreviation “NZT” with a reference to “Free (F)”.

66. Tariff item No. 6111.20.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing

(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “18% (E)” with a reference to “Free (F)”;

(b) in the column “Preferential Tariff / Final Rate”, the reference to “11% (E)” after the abbreviation “AUT” with a reference to “Free (F)”; and

(c) in the column “Preferential Tariff / Final Rate”, the reference to “11% (E)” after the abbreviation “NZT” with a reference to “Free (F)”.

67. Tariff item No. 6111.30.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing

(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “18% (E)” with a reference to “Free (F)”;

(b) in the column “Preferential Tariff / Final Rate”, the reference to “11% (E)” after the abbreviation “AUT” with a reference to “Free (F)”; and

(c) in the column “Preferential Tariff / Final Rate”, the reference to “11% (E)” after the abbreviation “NZT” with a reference to “Free (F)”.

68. Tariff item No. 6111.90.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing

(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “18% (E)” with a reference to “Free (F)”;

(b) in the column “Preferential Tariff / Final Rate”, the reference to “11% (E)” after the abbreviation “AUT” with a reference to “Free (F)”; and

(c) in the column “Preferential Tariff / Final Rate”, the reference to “11% (E)” after the abbreviation “NZT” with a reference to “Free (F)”.

69. Tariff item No. 6209.20.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “17% (E)” with a reference to “Free (F)”.

70. Tariff item No. 6209.30.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing

(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “18% (E)” with a reference to “Free (F)”;

(b) in the column “Preferential Tariff / Final Rate”, the reference to “11% (E)” after the abbreviation “AUT” with a reference to “Free (F)”; and

(c) in the column “Preferential Tariff / Final Rate”, the reference to “11% (E)” after the abbreviation “NZT” with a reference to “Free (F)”.

71. Tariff item No. 6209.90.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “18% (A)” with a reference to “Free (F)”.

72. Tariff item No. 6209.90.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing

(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “18% (A)” with a reference to “Free (F)”;

(b) in the column “Preferential Tariff / Final Rate”, the reference to “12% (A)” after the abbreviation “AUT” with a reference to “Free (F)”; and

(c) in the column “Preferential Tariff / Final Rate”, the reference to “12% (A)” after the abbreviation “NZT” with a reference to “Free (F)”.

73. Tariff item No. 6401.92.92 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing

(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “20% (A)” with a reference to “Free (F)”;

(b) in the column “Preferential Tariff / Final Rate”, the reference to “18.5% (A)” after the abbreviation “AUT” with a reference to “Free (F)”; and

(c) in the column “Preferential Tariff / Final Rate”, the reference to “18.5% (A)” after the abbreviation “NZT” with a reference to “Free (F)”.

74. Tariff item No. 6402.12.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing

(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “18% (A)” with a reference to “Free (F)”;

(b) in the column “Preferential Tariff / Final Rate”, the reference to “13.5% (A)” after the abbreviation “AUT” with a reference to “Free (F)”; and

(c) in the column “Preferential Tariff / Final Rate”, the reference to “13.5% (A)” after the abbreviation “NZT” with a reference to “Free (F)”.

75. Tariff item No. 6402.12.30 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing

(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “17.9% (E)” with a reference to “Free (F)”;

(b) in the column “Preferential Tariff / Final Rate”, the reference to “13.4% (E)” after the abbreviation “AUT” with a reference to “Free (F)”; and

(c) in the column “Preferential Tariff / Final Rate”, the reference to “13.4% (E)” after the abbreviation “NZT” with a reference to “Free (F)”.

76. Tariff item No. 6403.12.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing

(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “18% (A)” with a reference to “Free (F)”;

(b) in the column “Preferential Tariff / Final Rate”, the reference to “13.5% (A)” after the abbreviation “AUT” with a reference to “Free (F)”; and

(c) in the column “Preferential Tariff / Final Rate”, the reference to “13.5% (A)” after the abbreviation “NZT” with a reference to “Free (F)”.

77. Tariff item No. 6403.12.30 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing

(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “18.2% (E)” with a reference to “Free (F)”;

(b) in the column “Preferential Tariff / Final Rate”, the reference to “13.7% (E)” after the abbreviation “AUT” with a reference to “Free (F)”; and

(c) in the column “Preferential Tariff / Final Rate”, the reference to “13.7% (E)” after the abbreviation “NZT” with a reference to “Free (F)”.

78. The Description of Goods of tariff item No. 6506.10.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by

(a) adding a semi-colon after the reference to “operators”; and

(b) adding, in alphabetical order, a reference to “Other protective headgear, athletic”.

79. Tariff item No. 9506.11.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing

(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “7.5% (A)” with a reference to “Free (F)”; and

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

80. Tariff item No. 9506.12.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing

(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “7% (A)” with a reference to “Free (F)”; and

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

81. Tariff item No. 9506.19.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing

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

(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.

82. Tariff item No. 9506.21.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing

(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “9.5% (A)” with a reference to “Free (F)”; and

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

83. Tariff item No. 9506.29.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing

(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “7.5% (A)” with a reference to “Free (F)”; and

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

84. Tariff item No. 9506.31.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing

(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “7.5% (A)” with a reference to “Free (F)”; and

(b) in the column “Preferential Tariff / Final Rate”, the reference to “4% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.

85. Tariff item No. 9506.32.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “5.5% (A)” with a reference to “Free (F)”.

86. Tariff item No. 9506.32.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing

(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “8% (A)” with a reference to “Free (F)”; and

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

87. Tariff item No. 9506.39.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “2.5% (A)” with a reference to “Free (F)”.

88. Tariff item No. 9506.39.30 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing

(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “4.5% (A)” with a reference to “Free (F)”; and

(b) in the column “Preferential Tariff / Final Rate”, the reference to “3% (A)” after the abbreviation “GPT” with a reference to “Free (F)”.

89. Tariff item No. 9506.39.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing

(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “7% (A)” with a reference to “Free (F)”; and

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

90. Tariff item No. 9506.40.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing

(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “7% (A)” with a reference to “Free (F)”; and

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

91. Tariff item No. 9506.62.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing

(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “7% (A)” with a reference to “Free (F)”; and

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

92. Tariff item No. 9506.69.10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “7% (A)” with a reference to “Free (F)”.

93. Tariff item No. 9506.69.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing

(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “7% (A)” with a reference to “Free (F)”; and

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

94. Tariff item No. 9506.70.11 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing

(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “18% (A)” with a reference to “Free (F)”;

(b) in the column “Preferential Tariff / Final Rate”, the reference to “13.5% (A)” after the abbreviation “AUT” with a reference to “Free (F)”; and

(c) in the column “Preferential Tariff / Final Rate”, the reference to “13.5% (A)” after the abbreviation “NZT” with a reference to “Free (F)”.

95. Tariff item No. 9506.70.12 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing

(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “18% (A)” with a reference to “Free (F)”;

(b) in the column “Preferential Tariff / Final Rate”, the reference to “13.5% (A)” after the abbreviation “AUT” with a reference to “Free (F)”; and

(c) in the column “Preferential Tariff / Final Rate”, the reference to “13.5% (A)” after the abbreviation “NZT” with a reference to “Free (F)”.

96. Tariff item No. 9506.91.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing

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

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

97. Tariff item No. 9506.99.20 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “2.5% (A)” with a reference to “Free (F)”.

98. Tariff item No. 9506.99.31 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “6% (A)” with a reference to “Free (F)”.

99. Tariff item No. 9506.99.40 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “7% (A)” with a reference to “Free (F)”.

100. Tariff item No. 9506.99.50 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “15.5% (A)” with a reference to “Free (F)”.

101. Tariff item No. 9506.99.90 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing

(a) in the column “Most-Favoured-Nation Tariff / Final Rate”, the reference to “7.5% (A)” with a reference to “Free (F)”; and

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

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

Coming into Force

April 1, 2013

103. Sections 64 to 102 are deemed to have come into force on April 1, 2013.

Division 2

Financial Institutions

1991, c. 45

Trust and Loan Companies Act

104. (1) The portion of subsection 187(1) of the Trust and Loan Companies Act before paragraph (a) is replaced by the following:

Resident Canadian majority

187. (1) The directors of a company shall not transact business at a meeting of directors unless

(2) Paragraphs 187(1)(a) and (b) of the English version of the Act are replaced by the following:

(a) in the case of a company that is the subsidiary of a foreign institution, at least one half of the directors present are resident Canadians; and

(b) in the case of any other company, a majority of the directors present are resident Canadians.

(3) The portion of subsection 187(1) of the English version of the Act after paragraph (b) is repealed.

(4) The portion of subsection 187(2) of the English version of the Act before paragraph (a) is replaced by the following:

Exception

(2) Despite subsection (1), the directors of a company may transact business at a meeting of directors without the required proportion of directors who are resident Canadians if

1991, c. 46

Bank Act

105. (1) The portion of subsection 183(1) of the Bank Act before paragraph (a) is replaced by the following:

Resident Canadian majority

183. (1) The directors of a bank shall not transact business at a meeting of directors unless

(2) The portion of subsection 183(2) of the English version of the Act before paragraph (a) is replaced by the following:

Exception

(2) Despite subsection (1), the directors of a bank may transact business at a meeting of directors without the required proportion of directors who are resident Canadians if

2001, c. 9, s. 183

106. (1) The portion of subsection 772(1) of the French version of the Act before paragraph (a) is replaced by the following:

Majorité de résidents canadiens

772. (1) Les administrateurs ne peuvent délibérer en conseil que si :

2001, c. 9, s. 183

(2) The portion of subsection 772(2) of the English version of the Act before paragraph (a) is replaced by the following:

Exception

(2) Despite subsection (1), the directors of a bank holding company may transact business at a meeting of directors without the required proportion of directors who are resident Canadians if

1991, c. 47

Insurance Companies Act

107. (1) The portion of subsection 192(1) of the Insurance Companies Act before paragraph (a) is replaced by the following:

Resident Canadian majority

192. (1) The directors of a company shall not transact business at a meeting of directors unless

(2) Paragraphs 192(1)(a) and (b) of the English version of the Act are replaced by the following:

(a) in the case of a company that is the subsidiary of a foreign institution, at least one half of the directors present are resident Canadians; and

(b) in the case of any other company, a majority of the directors present are resident Canadians.

(3) The portion of subsection 192(1) of the English version of the Act after paragraph (b) is repealed.

(4) The portion of subsection 192(2) of the English version of the Act before paragraph (a) is replaced by the following:

Exception

(2) Despite subsection (1), the directors of a company may transact business at a meeting of directors without the required proportion of directors who are resident Canadians if

2001, c. 9, s. 465

108. (1) The portion of subsection 819(1) of the Act before paragraph (a) is replaced by the following:

Resident Canadian majority

819. (1) The directors of an insurance holding company shall not transact business at a meeting of directors unless

2001, c. 9, s. 465

(2) Paragraphs 819(1)(a) and (b) of the English version of the Act are replaced by the following:

(a) in the case of an insurance holding company that is the subsidiary of a foreign institution, at least one half of the directors present are resident Canadians; and

(b) in the case of any other insurance holding company, a majority of the directors present are resident Canadians.

2001, c. 9, s. 465

(3) The portion of subsection 819(1) of the English version of the Act after paragraph (b) is repealed.

2001, c. 9, s. 465

(4) The portion of subsection 819(2) of the English version of the Act before paragraph (a) is replaced by the following:

Exception

(2) Despite subsection (1), the directors of an insurance holding company may transact business at a meeting of directors without the required proportion of directors who are resident Canadians if

1991, c. 48

Cooperative Credit Associations Act

109. (1) Subsection 188(1) of the Cooperative Credit Associations Act is replaced by the following:

Resident Canadian majority

188. (1) The directors of an association shall not transact business at a meeting of directors unless a majority of the directors present are resident Canadians.

(2) The portion of subsection 188(2) of the English version of the Act before paragraph (a) is replaced by the following:

Exception

(2) Despite subsection (1), the directors of an association may transact business at a meeting of directors without the required proportion of directors who are resident Canadians if

Division 3

R.S., c. F-8; 1995, c. 17, s. 45(1)

Federal-Provincial Fiscal Arrangements Act

2007, c. 29, s. 62; 2009, c. 2, s. 383

110. Sections 3 to 3.11 of the Federal-Provincial Fiscal Arrangements Act are replaced by the following:

Fiscal equalization payment

3. Subject to the other provisions of this Act, there may be paid to a province a fiscal equalization payment not exceeding the amounts determined under this Part for each fiscal year in the period beginning on April 1, 2007 and ending on March 31, 2019.

111. Section 3.12 of the Act is amended by adding the following after subsection (3):

Additional fiscal equalization payment — 2013-2014 fiscal year

(4) An additional fiscal equalization payment may be paid for the fiscal year beginning on April 1, 2013 equal to,

(a) for New Brunswick, $48,891,000; and

(b) for Manitoba, $6,915,000.

2007, c. 29, s. 62

112. (1) The portion of subsection 3.2(1) of the Act before paragraph (a) is replaced by the following:

General rule

3.2 (1) Subject to the other provisions of this Part, the fiscal equalization payment that may be paid to a province for a fiscal year is the amount, as determined by the Minister, equal to the greater of

2009, c. 2, s. 384

(2) Subsection 3.2(4) of the Act is repealed.

2007, c. 29, s. 62

113. Section 3.3 of the Act is repealed.

2009, c. 2, s. 385

114. Subsection 3.4(10) of the Act is repealed.

2009, c. 2, s. 386

115. (1) The definition “per capita pre-adjustment equalized fiscal capacity” in subsection 3.5(1) of the Act is replaced by the following:

“per capita pre-adjustment equalized fiscal capacity”
« capacité fiscale par habitant après péréquation et avant rajustement »

“per capita pre-adjustment equalized fiscal capacity” means, in respect of a province for a fiscal year, the amount determined by the formula

A + B + C + (E / F)

where

A, B, E and F have the same meaning as the descriptions of A, B, E and F, respectively, in the definition “total per capita fiscal capacity”; and

C is the per capita equalization payment for that province for that fiscal year.

2007, c. 29, s. 62

(2) The formula in the definition “total per capita fiscal capacity” in subsection 3.5(1) of the Act is replaced by the following:

A + B + [(C + E) / F]

2007, c. 35, s. 161

(3) The descriptions of C to E in the definition “total per capita fiscal capacity” in subsection 3.5(1) of the Act are replaced by the following:

C is any fiscal equalization payment that would be paid to that province for that fiscal year if the amount of that payment were determined in accordance with section 3.2 without regard to section 3.4;

E is, with respect to Nova Scotia, any amount that may be paid to that province for that fiscal year in accordance with sections 7 and 8 and 10 to 14 of the Nova Scotia and Newfoundland and Labrador Additional Fiscal Equalization Offset Payments Act; and

2007, c. 29, s. 62, c. 35, ss. 162 and 163; 2009, c. 2, s. 387

116. The heading before section 3.6 and sections 3.6 to 3.71 of the Act are replaced by the following:

Nova Scotia

Additional fiscal equalization payment

3.71 (1) An additional fiscal equalization payment for the period referred to in subsection (2) may be paid to Nova Scotia equal to the amount by which

(a) the aggregate of the following amounts:

(i) the aggregate of the fiscal equalization amounts computed under section 3.72 for that province for all fiscal years in the period, and

(ii) the aggregate of the amounts that would be paid to that province for all fiscal years in the period in accordance with sections 7 to 14 of the Nova Scotia and Newfoundland and Labrador Additional Fiscal Equalization Offset Payments Act as that Act read on April 1, 2007, computed as if the fiscal equalization payment for that province for each fiscal year in the period were equal to the fiscal equalization amount computed under section 3.72 for that province for that fiscal year

is greater than

(b) the aggregate of the following amounts:

(i) the aggregate of the fiscal equalization payments paid to that province for the period, and

(ii) the aggregate of the amounts paid to that province for the period in accordance with sections 7 to 14 of the Nova Scotia and Newfoundland and Labrador Additional Fiscal Equalization Offset Payments Act.

Definition of “period”

(2) For the purpose of subsection (1), “period” means the period beginning on April 1, 2008 and ending on the earlier of

(a) March 31 of the fiscal year preceding the first fiscal year with respect to which Nova Scotia does not meet the conditions under paragraphs 12(1)(a) and (b) of the Nova Scotia and Newfoundland and Labrador Additional Fiscal Equalization Offset Payments Act and is not receiving any transitional payments under section 14 of that Act, and

(b) March 31, 2020.

2007, c. 35, s. 163

117. (1) Paragraphs 3.72(5)(a) and (b) of the Act are replaced by the following:

(a) subsection (4) applies to Nova Scotia in respect of the revenue source referred to in paragraph (z.5) of the definition “revenue source” in subsection 3.9(1) only for those fiscal years in the period referred to in subsection 3.71(2) for which the application of subsection (4) would result in an increase in the amount calculated under paragraph 3.71(1)(a); and

(b) subsection (4) does not apply to Newfoundland and Labrador in respect of the revenue source referred to in paragraph (z.5) of the definition “revenue source” in subsection 3.9(1).

2007, c. 35, s. 163

(2) Subsection 3.72(6) of the Act is repealed.

2007, c. 29, s. 62

118. Section 3.8 of the Act is repealed.

2007, c. 29, s. 62

119. (1) The portion of subsection 3.9(1) of the Act before the first definition is replaced by the following:

Interpretation

3.9 (1) The following definitions apply in this section and in sections 3.71 and 3.72.

2007, c. 35, s. 164(2)

(2) Subsections 3.9(4) to (7) of the Act are repealed.

2007, c. 35, s. 165

120. (1) Paragraph 3.91(1)(a) of the Act is replaced by the following:

(a) the fiscal equalization payment that may be paid to a province under sections 3.2 and 3.4 for that fiscal year on the basis that the province makes an election under subsection 3.2(2) for that fiscal year; and

2007, c. 35, s. 165

(2) Subsections 3.91(2) to (5) of the Act are replaced by the following:

Time of calculation — section 3.72

(2) The fiscal equalization amounts referred to in section 3.72 for a fiscal year shall be calculated no later than three months before the end of the fiscal year.

2007, c. 35, s. 166

121. Section 3.97 of the Act is replaced by the following:

Deeming — final computation

3.97 For the purpose of the Nova Scotia and Newfoundland and Labrador Additional Fiscal Equalization Offset Payments Act, the final computation of the amount of the fiscal equalization payment for a fiscal year is deemed to have been made on March 1 of that fiscal year.

2007, c. 29, s. 62

122. (1) The definition “revenue block” in subsection 4(1) of the Act is repealed.

2007, c. 29, s. 62

(2) The definitions “population adjusted gross expenditure escalator” and “superannuation adjustment” in subsection 4(1) of the Act are replaced by the following:

“population adjusted gross expenditure escalator”
« facteur de majoration des dépenses brutes rajustées en fonction de la population »

“population adjusted gross expenditure escalator” means, in respect of a territory for a fiscal year, a factor equal to the product obtained by multiplying

(a) the population adjustment factor for that territory for the fiscal year

(b) the provincial local government expenditure index for the fiscal year.

“superannuation adjustment”
« montant de l’indexation des pensions »

“superannuation adjustment” means, in respect of a territory, for each fiscal year, the amount determined by the Minister of Public Works and Government Services to be equal to, with respect to the fiscal year that is two years prior to that fiscal year, the difference between the amount of the superannuation contribution that is payable by that territory under the Public Service Superannuation Act and the amount that would be payable by that territory under that Act as it read on June 16, 1999.

2007, c. 29, s. 62

(3) The formula in the definition “fiscal capacity” in subsection 4(1) of the Act is replaced by the following:

(A + B + C) / 3

2007, c. 29, s. 62

(4) The description of D in the definition “fiscal capacity” in subsection 4(1) of the Act is repealed.

2007, c. 29, s. 62

(5) Paragraph (a) of the definition “gross expenditure base” in subsection 4(1) of the Act is replaced by the following:

(a) for the fiscal year beginning on April 1, 2013, an amount equal to

(i) $931,907,459 in respect of Yukon,

(ii) $1,339,030,641 in respect of the Northwest Territories, and

(iii) $1,465,334,373 in respect of Nunavut; and

2007, c. 29, s. 62

(6) Paragraphs (a) and (b) of the definition “revenue source” in subsection 4(1) of the Act are replaced by the following:

(a) revenues relating to personal income;

(b) revenues relating to corporate income and government business enterprises;

(7) The definition “revenue source” in subsection 4(1) of the Act is amended by striking out “and” at the end of paragraph (f) and by adding the following after paragraph (g):

(h) revenues derived from property taxes and miscellaneous revenues; and

(i) revenues relating to consumption taxes excluding revenues derived from excise taxes.

2007, c. 29, s. 62

123. (1) Subsections 4.1(1) and (2) of the Act are replaced by the following:

Territorial formula financing payments

4.1 (1) Subject to the other provisions of this Act, there may be paid to a territory a territorial formula financing payment not exceeding the amounts determined under this Part for each fiscal year in the period beginning on April 1, 2014 and ending on March 31, 2019.

(2) Section 4.1 of the Act is amended by adding the following after subsection (3):

Adjusted gross expenditure base

(4) For the purpose of paragraph (3)(a), for the fiscal year beginning on April 1, 2014, the gross expenditure base is equal to the amount determined by the formula

A + 0.7 (B + C + D + E – F – G – H)

where

A is the gross expenditure base that would, in the absence of this subsection, be calculated for the fiscal year;

B is equal to the average adjusted yield calculated for revenues relating to personal income;

C is equal to the average yield calculated for revenues relating to corporate income and government business enterprises;

D is equal to the average yield calculated for revenues derived from property taxes and miscellaneous revenues;

E is equal to the average yield calculated for revenues relating to consumption taxes excluding revenues derived from excise taxes;

F is $63,891,572 in respect of Yukon, $125,998,429 in respect of the Northwest Territories and $104,674,613 in respect of Nunavut;

G is equal to the average yield calculated for revenues derived from personal income; and

H is equal to the average yield calculated for revenues derived from corporate income and government business enterprises.

Definitions

(5) The following definitions apply in this subsection and in subsection (4).

“average adjusted yield”
« rendement rajusté moyen »

“average adjusted yield” means, in respect of revenues relating to personal income of a territory for the fiscal year beginning on April 1, 2014, the amount determined by the formula

(A + B + C) / 3

where

A is the yield for that revenue source for the fiscal year beginning on April 1, 2012, calculated by adjusting the national average rate of tax for that fiscal year to exclude the revenues to be equalized adjustment for that fiscal year from the aggregate of the revenue to be equalized for that revenue source for the fiscal year for all provinces and territories;

B is the yield for that revenue source for the fiscal year beginning on April 1, 2011, calculated by adjusting the national average rate of tax for that fiscal year to exclude the revenues to be equalized adjustment for that fiscal year from the aggregate of the revenue to be equalized for that revenue source for the fiscal year for all provinces and territories; and

C is the yield for that revenue source for the fiscal year beginning on April 1, 2010, calculated by adjusting the national average rate of tax for that fiscal year to exclude the revenues to be equalized adjustment for that fiscal year from the aggregate of the revenue to be equalized for that revenue source for the fiscal year for all provinces and territories.

“average yield”
« rendement moyen »

“average yield” means, in respect of a given revenue source of a territory for the fiscal year beginning on April 1, 2014, the amount determined by the formula

(A + B + C) / 3

where

A is the yield for that revenue source for the fiscal year beginning on April 1, 2012, that yield being calculated, in respect of G and H of the formula provided for in subsection (4), in accordance with the provisions of this Act and the regulations as they read on December 17, 2012;

B is the yield for that revenue source for the fiscal year beginning on April 1, 2011, that yield being calculated, in respect of G and H of the formula provided for in subsection (4), in accordance with the provisions of this Act and the regulations as they read on December 17, 2012; and

C is the yield for that revenue source for the fiscal year beginning on April 1, 2010, that yield being calculated, in respect of G and H of the formula provided for in subsection (4), in accordance with the provisions of this Act and the regulations as they read on December 17, 2012.

“revenues to be equalized adjustment”
« rajustement de revenus sujets à péréquation »

“revenues to be equalized adjustment” means the amount determined by the Minister for the fiscal year that corresponds to the amount, for all taxpayers, of any rebate, credit or reduction in relation to revenue relating to personal income that a territory, province or one of their local governments grant in favour of a taxpayer for the fiscal year, up to a maximum that reduces to zero the amount of the taxpayer’s tax that is included in that revenue source for that fiscal year.

2007, c. 29, s. 62

124. Subparagraph 4.2(b)(iii) of the Act is repealed.

2012, c. 19, s. 393

125. The description of A in subparagraph 24.1(1)(a)(v) of the Act is replaced by the following:

A is the average of the annual rates of growth of the nominal gross domestic product of Canada for the calendar year that ends during the fiscal year in question and for the two previous calendar years, as determined by the Minister not later than three months before the beginning of that fiscal year; and

Division 4

Payments to Certain Entities or for Certain Purposes

Canadian Youth Business Foundation

Maximum payment of $18,000,000

126. There may be paid out of the Consolidated Revenue Fund, on the requisition of the Minister of Industry, a sum not exceeding $18,000,000 to the Canadian Youth Business Foundation for its use.

Genome Canada

Maximum payment of $165,000,000

127. There may be paid out of the Consolidated Revenue Fund, on the requisition of the Minister of Industry, a sum not exceeding $165,000,000 to Genome Canada for its use.

Nature Conservancy of Canada

Maximum payment of $20,000,000

128. There may be paid out of the Consolidated Revenue Fund, on the requisition of the Minister of the Environment, a sum not exceeding $20,000,000 to the Nature Conservancy of Canada for its use.

Nunavut Housing

Maximum payment of $30,000,000

129. There may be paid out of the Consolidated Revenue Fund, on the requisition of the Minister of Human Resources and Skills Development, in accordance with terms and conditions approved by the Treasury Board, a sum not exceeding $30,000,000 to the Canada Mortgage and Housing Corporation to provide funding to Nunavut for housing.

Indspire

Maximum payment of $5,000,000

130. There may be paid out of the Consolidated Revenue Fund, on the requisition of the Minister of Indian Affairs and North-ern Development, a sum not exceeding $5,000,000 to Indspire to provide post-secondary scholarships and bursaries for students who are registered as Indians under the Indian Act and for Inuit students.

Pallium Foundation of Canada

Maximum payment of $3,000,000

131. There may be paid out of the Consolidated Revenue Fund, on the requisition of the Minister of Health, a sum not exceeding $3,000,000 to the Pallium Foundation of Canada to support training in palliative care to front-line health care providers.

Canadian National Institute for the Blind

Maximum payment of $3,000,000

132. There may be paid out of the Consolidated Revenue Fund, on the requisition of the Minister of Human Resources and Skills Development, to the Canadian National Institute for the Blind a sum not exceeding $3,000,000 for a national digital hub to improve library services for persons with a print disability.

Division 5

2009, c. 2, s. 297

Canadian Securities Regulation Regime Transition Office Act

Amendment to the Act

133. Subsections 17(1) to (3) of the Canadian Securities Regulation Regime Transition Office Act are replaced by the following:

Date of dissolution

17. (1) The Governor in Council may, by order, on the recommendation of the Minister, dissolve the Transition Office.

Publication of order

(2) The order shall be published in the Canada Gazette before the date of dissolution referred to in the order.

Repeal

134. (1) Order in Council P.C. 2012-341 of March 27, 2012 is repealed.

For greater certainty

(2) For greater certainty, the repeal of the Order does not affect its operation during the period before its repeal.

Coming into Force

Royal assent or July 11, 2013

135. This Division comes into force or is deemed to have come into force on the earlier of the day on which this Act receives royal assent and July 11, 2013.

Division 6

R.S., c. 28 (1st Supp.)

Investment Canada Act

Amendments to the Act

2009, c 2, s. 446

136. (1) Paragraph (d) of the definition “Canadian” in section 3 of the Investment Canada Act is replaced by the following:

(d) an entity that is Canadian-controlled, as determined under subsection 26(1) or (2) and in respect of which there has been no determination made under any of subsections 26(2.1), (2.11) and (2.31) or declaration made under subsection 26(2.2) or (2.32);

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

“state-owned enterprise”
« entreprise d’État »

“state-owned enterprise” means

(a) the government of a foreign state, whether federal, state or local, or an agency of such a government;

(b) an entity that is controlled or influenced, directly or indirectly, by a government or agency referred to in paragraph (a); or

(c) an individual who is acting under the direction of a government or agency referred to in paragraph (a) or who is acting under the influence, directly or indirectly, of such a government or agency;

1994, c. 47, s. 133

137. (1) Subsection 14.1(1) of the Act is replaced by the following:

Limits for WTO investors

14.1 (1) Despite the limits set out in subsection 14(3), but subject to subsection (1.1), an investment described in paragraph 14(1)(a) or (b) by a WTO investor or — if the Canadian business that is the subject of the investment is, immediately prior to the implementation of the investment, controlled by a WTO investor — by a non-Canadian, other than a WTO investor, is reviewable under section 14 only if the enterprise value, calculated in the manner prescribed, of the assets described in paragraph 14(3)(a) or (b), as the case may be, is equal to or greater than,

(a) for an investment implemented at any time in the year that begins on the day on which this paragraph comes into force, or in the following year, $600,000,000;

(b) for an investment implemented at any time in the two years that begin immediately after the two years referred to in paragraph (a), $800,000,000;

(c) for an investment implemented at any time in the year that begins immediately after the years for which the amount set out in paragraph (b) applies, $1,000,000,000;

(d) for an investment implemented at any time in the period that begins immediately after the year for which the amount set out in paragraph (c) applies and that ends on the following December 31, $1,000,000,000; and

(e) for an investment implemented at any time in the year that begins after the period referred to in paragraph (d), or in any subsequent year, the amount determined under subsection (2).

Limits for WTO investors that are state-owned enterprises

(1.1) Despite the limits set out in subsection 14(3), an investment described in paragraph 14(1)(a) or (b) by a WTO investor that is a state-owned enterprise or — if the Canadian business that is the subject of the investment is, immediately prior to the implementation of the investment, controlled by a WTO investor — by a state-owned enterprise, other than a WTO investor, is reviewable under section 14 only if the value calculated in the manner prescribed, of the assets described in paragraph 14(3)(a) or (b), as the case may be, is equal to or greater than the applicable amount determined under subsection (2).

1994, c. 47, s. 133

(2) The portion of subsection 14.1(2) of the Act before the formula is replaced by the following:

Amount

(2) The amount for any year for the purposes of paragraph (1)(e) and subsection (1.1) shall be determined by the Minister in January of that year by rounding off to the nearest million dollars the amount arrived at by using the following formula:

2009, c. 2, s. 452

138. Subsections 21(2) to (9) of the Act are replaced by the following:

Extension

(2) Subject to subsection (3), if, before the end of the 45-day period referred to in subsection (1), a notice is sent under subsection 25.2(1) in respect of the investment, the period during which the Minister may send the notice referred to in subsection (1) expires 30 days after the end of the prescribed period referred to in subsection 25.3(1) or at the end of any further period that the Minister and the applicant agree on.

Extension

(3) Subject to subsections (4) and (5), if, before the end of the 45-day period referred to in subsection (1), a notice is sent under subsection 25.2(1) in respect of the investment and if, in respect of the investment, an order is made under subsection 25.3(1), the period during which the Minister may send the notice referred to in subsection (1) expires

(a) 30 days after the end of

(i) the prescribed period referred to in subsection 25.3(6) or (7), as the case may be, or

(ii) the further period, if one was agreed on under subsection 25.3(7); or

(b) at the end of any further period that the Minister and the applicant agree on.

Extension

(4) If, before the end of the 45-day period referred to in subsection (1), a notice is sent under subsection 25.2(1) in respect of the investment and if, in respect of the investment, an order is made under subsection 25.3(1) and a notice under paragraph 25.3(6)(b) is sent, the period during which the Minister may send the notice referred to in subsection (1) expires 30 days after the day on which the notice under that paragraph was sent or at the end of any further period that the Minister and the applicant agree on.

Extension

(5) If, before the end of the 45-day period referred to in subsection (1), a notice is sent under subsection 25.2(1) in respect of the investment and if an order is made under subsection 25.3(1) in respect of the investment and the Minister refers the investment to the Governor in Council under paragraph 25.3(6)(a) or subsection 25.3(7), the period during which the Minister may send the notice referred to in subsection (1) expires either 30 days after the earlier of the following days or at the end of any further period that the Minister and the applicant agree on:

(a) the day on which the Governor in Council takes any measure under subsection 25.4(1) or (1.1) in respect of the investment, and

(b) the day on which the prescribed period referred to in subsection 25.4(1) or (1.1), as the case may be, ends.

Extension

(6) Subject to subsections (7) and (8), if, before the end of the 45-day period referred to in subsection (1), an order is made under subsection 25.3(1) in respect of the investment, the period during which the Minister may send the notice referred to in subsection (1) expires

(a) 30 days after the end of

(i) the prescribed period referred to in subsection 25.3(6) or (7), as the case may be, or

(ii) the further period, if one was agreed on under subsection 25.3(7); or

(b) at the end of any further period that the Minister and the applicant agree on.

Extension

(7) If, before the end of the 45-day period referred to in subsection (1), an order is made under subsection 25.3(1) in respect of the investment and if, in respect of the investment, a notice is sent under paragraph 25.3(6)(b), the period during which the Minister may send the notice referred to in subsection (1) expires 30 days after the day on which the notice under that paragraph was sent or at the end of any further period that the Minister and the applicant agree on.

Extension

(8) If, before the end of the 45-day period referred to in subsection (1), an order is made under subsection 25.3(1) in respect of the investment and if the Minister refers the investment to the Governor in Council under paragraph 25.3(6)(a) or subsection 25.3(7), the period during which the Minister may send the notice referred to in subsection (1) expires either 30 days after the earlier of the following days or at the end of any further period that the Minister and the applicant agree on:

(a) the day on which the Governor in Council takes any measure under subsection 25.4(1) or (1.1) in respect of the investment, and

(b) the day on which the prescribed period referred to in subsection 25.4(1) or (1.1), as the case may be, ends.

Minister deemed to be satisfied

(9) Subject to sections 22 and 23, if the Minister does not send a notice under subsection (1) within the 45-day period referred to in that subsection or, if any of subsections (2) to (8) apply, within the 30-day period or agreed further period referred to in the applicable subsection, the Minister is deemed to be satisfied that the investment is likely to be of net benefit to Canada and shall send a notice to that effect to the applicant.

2009, c. 2, s. 452

139. Subsection 22(4) of the Act is replaced by the following:

Minister deemed to be satisfied

(4) Subject to section 23, if the Minister does not send a notice under subsection (2) within the period referred to in that subsection or, if subsection (3) applies, within the 30-day period or agreed further period referred to in whichever of subsections 21(2) to (8) applies to this section by reason of subsection (3), then the Minister is deemed to be satisfied that the investment is likely to be of net benefit to Canada and shall send a notice to that effect to the applicant.

2009, c. 2, s. 453

140. The portion of subsection 25.2(4) of the Act before paragraph (b) is replaced by the following:

Ministerial action

(4) The Minister shall send to the non-Canadian

(a) a notice, which shall be sent within the prescribed period, indicating that no order for the review of the investment will be made under subsection 25.3(1); or

2009, c. 2, s. 453

141. (1) The portion of subsection 25.3(6) of the Act before paragraph (a) is replaced by the following:

Ministerial action

(6) After consultation with the Minister of Public Safety and Emergency Preparedness, the Minister shall, within the prescribed period,

(2) Section 25.3 of the Act is amended by adding the following after subsection (6):

Extension

(7) If the Minister is unable to complete the consideration of an investment within the prescribed period referred to in subsection (6), the Minister shall, within that period, send a notice to that effect to the non-Canadian. The Minister then has until the end of the period prescribed for this subsection, or any further period that the Minister and the non-Canadian agree on, to take the applicable measures described in paragraph (6)(a) or (b).

2009, c. 2, s. 453

142. (1) The portion of subsection 25.4(1) of the Act before paragraph (a) is replaced by the following:

Governor in Council’s powers

25.4 (1) On the referral of an investment under paragraph 25.3(6)(a) or subsection 25.3(7), the Governor in Council may, by order, within the prescribed period, take any measures in respect of the investment that he or she considers advisable to protect national security, including

(2) Section 25.4 of the Act is amended by adding the following after subsection (1):

Extension

(1.1) If the Minister considers that the Governor in Council is unable to complete the consideration of an investment within the prescribed period referred to in subsection (1), the Minister shall, within that period, send a notice to that effect to the non-Canadian. The Governor in Council then has until the end of the period prescribed for this subsection to, by order, take any of the measures referred to in subsection (1).

2009, c. 2, s. 454(1)

143. (1) The portion of subsection 26(1) of the Act before paragraph (a) is replaced by the following:

Rules respecting control of entities

26. (1) Subject to subsections (2.1) to (2.2), (2.31) and (2.32), for the purposes of this Act,

2009, c. 2, s. 454(2)

(2) Subsection 26(2) of the Act is replaced by the following:

Trusts

(2) Subject to subsections (2.1) to (2.2), (2.31) and (2.32), if it can be established that a trust is not controlled in fact through the ownership of its voting interests, subsection (1) does not apply, and the trust is a Canadian-controlled entity if two-thirds of its trustees are Canadians.

(3) Subsection 26(2.3) of the French version of the Act is replaced by the following:

Effet rétroactif

(2.3) Le ministre peut fixer la date à laquelle la décision prise en vertu du paragraphe (2.1) ou la déclaration faite en vertu du paragraphe (2.2) est censée avoir pris effet; cette date ne peut cependant être antérieure au 19 juin 1992 et est censée être celle de la décision ou de la déclaration.

2009, c. 2, s. 454(4)

(4) Subsection 26(2.4) of the Act is replaced by the following:

Minister may determine — control by state-owned enterprise

(2.31) If an entity qualifies as a Canadian-controlled entity by virtue of subsection (1) or (2), the Minister may nevertheless determine that the entity is not a Canadian-controlled entity if, after considering any information and evidence submitted by or on behalf of the entity or otherwise made available to the Minister or the Director, the Minister is satisfied that the entity is controlled in fact by one or more state-owned enterprises.

Minister may declare

(2.32) If an entity referred to in subsection (2.31) has refused or neglected to provide, within a reasonable time, information that the Minister or the Director has requested and that the Minister considers necessary in order to make a decision under that subsection, the Minister may declare that the entity is not a Canadian-controlled entity.

Retroactivity possible

(2.33) A determination made under subsection (2.31) or a declaration made under subsection (2.32) in respect of an entity referred to in subsection (2.31) may be retroactive to any date, not earlier than April 29, 2013, that the Minister specifies, in which case the determination or declaration shall, for all purposes of this Act, be deemed to have been made on the specified date.

Entity to be informed

(2.4) The Minister shall inform the entity concerned, in writing, of any determination made under any of subsections (2.1), (2.11) and (2.31) or declaration made under subsection (2.2) or (2.32), and of any date specified under subsection (2.3) or (2.33), without delay after the determination or declaration is made.

2009, c. 2, s. 455(1)

144. (1) The portion of subsection 28(2) of the Act before paragraph (a) is replaced by the following:

Rules and presumptions respecting control of entities

(2) Subject to subsections (4) to (5), (6.1) and (6.2), for the purposes of this Act,

2009, c. 2, s. 455(2)

(2) The portion of subsection 28(3) of the Act before paragraph (a) is replaced by the following:

Presumptions respecting acquisition of control

(3) Subject to subsections (4) to (5), (6.1) and (6.2), for the purposes of this Act,

(3) Subsection 28(6) of the French version of the Act is replaced by the following:

Effet rétroactif

(6) Le ministre peut fixer la date à laquelle la décision prise en vertu du paragraphe (4) ou la déclaration faite en vertu du paragraphe (5) est censée avoir pris effet; cette date ne peut cependant être antérieure au 19 juin 1992 et est censée être celle de la décision ou de la déclaration.

2009, c. 2, s. 455(4)

(4) Subsection 28(7) of the Act is replaced by the following:

Minister may determine — control or acquisition of control by state-owned enterprise

(6.1) The Minister may, after considering any information and evidence made available to the Minister or the Director, determine that an entity is or is not controlled by another entity, or that there has or has not been an acquisition of control of an entity, if the Minister is satisfied that the entity is or is not controlled in fact by a state-owned enterprise or that there has or has not been an acquisition of control in fact of that entity by a state-owned enterprise, as the case may be.

Minister may declare — control or acquisition of control by state-owned enterprise

(6.2) If an entity or a state-owned enterprise has refused or neglected to provide, within a reasonable time, information that the Minister or the Director has requested and that the Minister considers necessary in order to make a decision under subsection (6.1), the Minister may declare that the entity is or is not controlled by a state-owned enterprise or that there has or has not been an acquisition of control of the entity by a state-owned enterprise, as the case may be.

Retroactivity possible

(6.3) A determination made under subsection (6.1) or a declaration made under subsection (6.2) may be retroactive to any date, not earlier than April 29, 2013, that the Minister specifies, in which case the determination or declaration shall, for all purposes of this Act, be deemed to have been made on the specified date.

Entity to be informed

(7) The Minister shall inform the entity concerned, in writing, of any determination made under any of subsections (4), (4.1) and (6.1) or declaration made under subsection (5) or (6.2) and of any date specified under subsection (6) or (6.3), without delay after the determination or declaration is made.

1994, c. 47, s. 135

145. (1) Subsection 37(1) of the Act is replaced by the following:

Ministerial opinions

37. (1) If any question arises under this Act as to whether an individual or entity that proposes to establish, or to acquire control of, a Canadian business that carries on a specific type of business activity referred to in paragraph 15(a) is a Canadian, the Minister shall, on application by or on behalf of the individual or entity consider the application and any information and evidence submitted in connection with the application and, unless the Minister concludes that the submitted information and evidence is not sufficient to enable the Minister to reach an opinion on the question, shall provide the applicant with a written opinion for the guidance of the applicant.

(2) Subsection 37(2) of the Act is replaced by the following:

Other opinions

(2) Anyone may apply to the Minister, with supporting information, for an opinion on the applicability to them of any provision of this Act or the regulations to which subsection (1) does not apply, and the Minister may provide the applicant with a written opinion for the applicant’s guidance. For greater certainty, the application may be in relation to any question that arises under this Act as to whether the applicant is a Canadian.

2009, c. 2

Related Amendments to the Budget Implementation Act, 2009

146. Subsections 448(1) and (2) of the Budget Implementation Act, 2009 are repealed.

147. Section 463 of the Act is repealed.

148. Subsection 465(2) of the Act is repealed.

Transitional Provisions

Definitions

149. The following definitions apply in sections 150 to 153.

“the Act”
« Loi »

“the Act” means the Investment Canada Act.

“transition period”
« période transitoire »

“transition period” means the period beginning on April 29, 2013 and ending on the day on which sections 143 and 144 come into force.

Certain applications deemed never filed

150. Any application that is filed under section 17 of the Act before the day on which subsection 14.1(1) of the Act, as enacted by subsection 137(1), comes into force and in respect of which the Minister of Industry has not issued a decision before that day is deemed never to have been filed if

(a) the investment to which the application relates would be subject to subsection 14.1(1) of the Act, as enacted by subsection 137(1), had the application been made on that day; and

(b) the enterprise value of the assets to which the application relates is less than the amount referred to in paragraph

14.1(1)(a) of the Act, as enacted by subsection 137(1).

Application of subsection 26(2.31)

151. (1) The Minister of Industry may make a determination under subsection 26(2.31) of the Act, as enacted by subsection 143(4), in respect of an entity that has implemented an investment during the transition period only if he or she has sent to the entity, within 60 days after the end of the transition period, a notice stating that he or she is undertaking an assessment of whether the entity was controlled in fact by one or more state-owned enterprises, as defined in section 3 of the Act, at the time the investment was implemented.

Application of subsection 26(2.32)

(2) For greater certainty, subsection 26(2.32) of the Act, as enacted by subsection 143(4), applies if the notice referred to in subsection (1) has been sent.

Application of subsection 28(6.1)

152. (1) If an investment has been implemented during the transition period, the Minister of Industry may make a determination under subsection 28(6.1) of the Act, as enacted by subsection 144(4), in respect of an entity directly or indirectly involved in the investment only if he or she has sent to the entity, within 60 days after the end of the transition period, a notice stating that he or she is undertaking an assessment to determine whether the entity was controlled in fact by a state-owned enterprise, as defined in section 3 of the Act, at the time the investment was implemented, or whether there was an acquisition of control in fact of that entity by such a state-owned enterprise, as the case may be.

Application of subsection 28(6.2)

(2) For greater certainty, subsection 28(6.2) of the Act, as enacted by subsection 144(4), applies if the notice referred to in subsection (1) has been sent.

Applications under section 37

153. Section 37 of the Act, as it read immediately before the day on which section 145 comes into force, continues to apply in respect of applications made under that section 37 before that day.

Coming into Force

Order in council

154. The provisions of this Division, except sections 136, 143 to 145, 149 and 151 to 153, come into force on a day or days to be fixed by order of the Governor in Council.

Division 7

R.S., c. C-8

Canada Pension Plan

R.S., c. 30 (2nd Supp.), s. 3

155. Subsection 8(2) of the Canada Pension Plan is replaced by the following:

Excess amount

(2) An excess amount has been paid when the aggregate of all amounts deducted as required from the remuneration of an employee for a year, whether by one or more employers, on account of the employee’s contribution for the year under this Act or under a provincial pension plan exceeds the sum obtained by adding the following amounts:

(a) the product obtained when the contribution rate for employees for the year under this Act is multiplied by the lesser of

(i) the employee’s contributory salary and wages for the year in respect of pensionable employment to which the provisions of this Act relating to the making of contributions apply, plus the employee’s contributory self-employed earnings for the year in the case of an individual who is described in section 10 and to whom the provisions of this Act relating to the making of contributions apply, minus the prorated portion of the employee’s basic exemption for the year calculated under subsection (4), and

(ii) the prorated portion of the employee’s maximum contributory earnings for the year calculated under subsection (5); and

(b) the product obtained when the contribution rate for employees for the year under a provincial pension plan is multiplied by the lesser of

(i) the employee’s contributory salary and wages for the year in respect of pensionable employment to which the provisions of a provincial pension plan apply, minus the prorated portion of the employee’s basic exemption for the year calculated under subsection (6), and

(ii) the prorated portion of the employee’s maximum contributory earnings for the year calculated under subsection (7).

Overpayment

(3) The overpayment made by the employee on account of an employee’s contribution for the year under this Act is the product obtained when the excess amount determined under subsection (2) is multiplied by the ratio that

(a) the employee’s contributory salary and wages for the year in respect of pensionable employment to which the provisions of this Act relating to the making of contributions apply, subject to the maximum pensionable earnings in respect of each pensionable employment,

bears to

(b) the aggregate of the employee’s contributory salary and wages for the year in respect of pensionable employment to which the provisions of this Act relating to the making of contributions apply or to which the provisions of a provincial pension plan apply, subject to the maximum pensionable earnings in respect of each pensionable employment.

Prorated portion of employee’s basic exemption

(4) For the purposes of subparagraph (2)(a)(i), the prorated portion of the employee’s basic exemption for the year is the product obtained when the employee’s basic exemption is multiplied by the ratio that

bears to

Prorated portion of employee’s maximum contributory earnings

(5) For the purposes of subparagraph (2)(a)(ii), the prorated portion of the employee’s maximum contributory earnings for the year is the product obtained when the employee’s maximum contributory earnings is multiplied by the ratio that

bears to

Prorated portion of employee’s basic exemption

(6) For the purposes of subparagraph (2)(b)(i), the prorated portion of the employee’s basic exemption for the year is the difference between the employee’s basic exemption, determined without taking into account paragraphs 19(b) and (c), and the prorated portion calculated under subsection (4).

Prorated portion of employee’s maximum contributory earnings

(7) For the purposes of subparagraph (2)(b)(ii), the prorated portion of the employee’s maximum contributory earnings for the year is the difference between the employee’s maximum contributory earnings, determined without taking into account paragraphs 17(b) and (c) and 19(b) and (c), and the prorated portion calculated under subsection (5).

Division 8

Improving Veterans’ Benefits

R.S., c. P-6

Pension Act

156. Subsection 32(2) of the Pension Act is replaced by the following:

Retroactive pension

(2) If any person who is or has been in receipt of relief or unemployment assistance from the Department is or has been awarded a retroactive pension or a retroactive increase of pension, the difference between the amount actually paid by the Department and the amount that would have been paid if the retroactive pension or the retroactive increase of pension had been payable when the relief or unemployment assistance was issued shall be a second charge on the accumulated unpaid instalments of the pension and shall be withheld accordingly, subject to the payments to be made, as a first charge, to a province pursuant to subsection 30(2).

R.S., c. W-3

War Veterans Allowance Act

2000, c. 12, s. 318(2), c. 34, s. 70(1)

157. Subparagraph 4(3)(c)(ii) of the War Veterans Allowance Act is replaced by the following:

(ii) payable under section 34 of the Veterans Review and Appeal Board Act, any enactment prescribed by regulations made under section 25, or any similar or equivalent laws of the country in whose forces the veteran served.

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

Rights under Pension Act

13. The right of any veteran to receive a pension under the Pension Act is not affected by anything in this Act or by the receipt of any allowance.

Transitional Provision

Retroactive pension

159. If, on the day on which this Division comes into force, a person is or has been in receipt of war veterans allowance referred to in subsection 32(2) of the Pension Act as it read immediately before that day and, on or after that day, is awarded a retroactive pension or a retroactive increase of pension under that Act, then any pension payments made under that Act in respect of a month the whole of which is before that day are subject to that subsection 32(2) and to section 13 of the War Veterans Allowance Act as they read immediately before that day.

Coming into Force

Order in council

160. This Division comes into force on a day to be fixed by order of the Governor in Council.

Division 9

Immigration and Refugee Protection

2001, c. 27

Immigration and Refugee Protection Act

2012, c. 1, s. 206

161. Subsections 30(1.4) to (1.6) of the Immigration and Refugee Protection Act are replaced by the following:

Purpose

(1.4) The instructions referred to in subsection (1.2) shall prescribe public policy considerations that aim to protect foreign nationals who are at risk of being subjected to humiliating or degrading treatment, including sexual exploitation.

Revocation of work permit

(1.41) An officer may revoke a work permit if, in the officer’s opinion, public policy considerations that are specified in instructions given by the Minister justify the revocation.

For greater certainty

(1.42) For greater certainty, subsection (1.41) does not affect any other lawful authority to revoke a work permit.

Revocation or suspension of an opinion

(1.43) If, in the view of the Department of Human Resources and Skills Development, public policy considerations that are specified in instructions given by the Minister of Human Resources and Skills Development justify it, that Department may

(a) revoke an opinion provided by that Department with respect to an application for a work permit;

(b) suspend the effects of the opinion; or

For greater certainty

(1.44) For greater certainty, subsection (1.43) does not affect any other lawful authority to revoke an opinion referred to in that subsection.

Publication

(1.5) Instructions given under this section shall be published in the Canada Gazette.

Application

(1.6) The instructions take effect on the day on which they are published, or on any later day specified in the instructions, and apply in respect of all applications for authorization to work in Canada and requests to provide an opinion with respect to an application for a work permit, including those applications and requests that were made before that day and for which a final decision has not been made.

162. (1) Section 89 of the Act is amended by adding the following after subsection (1):

User Fees Act

(1.1) The User Fees Act does not apply to a fee for the provision of services in relation to a request for an opinion provided by the Department of Human Resources and Skills Development with respect to an application for a work permit.

(2) Section 89 of the Act is amended by adding the following before subsection (2):

User Fees Act

(1.2) The User Fees Act does not apply to a fee for the provision of services in relation to the processing of an application for a temporary resident visa, work permit, study permit or extension of an authorization to remain in Canada as a temporary resident.

163. The Act is amended by adding the following after section 89:

Fees for rights and privileges

89.1 (1) The regulations may

(a) govern fees to be paid for rights and privileges conferred by means of a work permit; and

(b) waive the fees referred to in paragraph (a) for certain work permits or certain classes of work permits.

User Fees Act

(2) The User Fees Act does not apply to fees referred to in paragraph (1)(a).

2012, c. 19, s. 708

164. Subsection 92(1.1) of the Act is replaced by the following:

Incorporated material — instructions

(1.1) An instruction given by the Minister or the Minister of Human Resources and Skills Development under this Act may incorporate by reference any material, regardless of its source.

165. Section 93 of the Act is replaced by the following:

Statutory Instruments Act

93. Instructions given by the Minister or the Minister of Human Resources and Skills Development under this Act and guidelines issued by the Chairperson under paragraph 159(1)(h) are not statutory instruments for the purposes of the Statutory Instruments Act.

2012, c. 1, s. 207

166. Paragraph 94(2)(e.1) of the Act is replaced by the following:

(e.1) any instructions given under subsection 30(1.2), (1.41) or (1.43) during the year in question and the date of their publication; and

No Appeal to the Refugee Appeal Division

No appeal to Refugee Appeal Division

167. A decision made by the Refugee Protection Division under subsection 107(1) of the Immigration and Refugee Protection Act in respect of a claim for refugee protection that was referred to that Division after August 14, 2012 but before December 15, 2012 is not subject to appeal to the Refugee Appeal Division if the decision takes effect in accordance with the Refugee Protection Division Rules after the day on which this section comes into force.

Decision set aside in judicial review

168. If a decision referred to in section 167 is set aside in a judicial review, the claim for refugee protection must be referred to a member of the Refugee Protection Division who is appointed under section 169.1 of the Immigration and Refugee Protection Act. The member’s decision is not subject to appeal to the Refugee Appeal Division.

Coming into Force

Order in council

169. Subsection 162(2) comes into force on a day to be fixed by order of the Governor in Council.

Division 10

R.S., c. C-29

Citizenship Act

Amendments to the Act

2008, c. 14, s. 12(2)

170. Paragraph 27(b) of the Citizenship Act is replaced by the following:

(b) respecting fees for services provided in the administration of this Act, and cases in which those fees may be waived;

171. The Act is amended by adding the following after section 27.1:

User Fees Act

27.2. The User Fees Act does not apply in respect of a fee for services provided in the administration of this Act.

Coming into Force

Order in council

172. The provisions of this Division come into force on a day or days to be fixed by order of the Governor in Council.

Division 11

1997, c. 9

Nuclear Safety and Control Act

173. Section 21 of the Nuclear Safety and Control Act is amended by adding the following after subsection (2):

Expenditure of revenue from fees

(3) The Commission may spend for its purposes the revenue from the fees it charges for licences or classes of licences issued under section 24 in the fiscal year in which the revenues are received or in the next fiscal year.

Division 12

Department of Foreign Affairs, Trade and Development Act

Enactment of Act

Enactment

174. The Department of Foreign Affairs, Trade and Development Act is enacted as follows:

An Act respecting the Department of Foreign Affairs, Trade and Development

SHORT TITLE

Short title

1. This Act may be cited as the Department of Foreign Affairs, Trade and Development Act.

CONTINUATION OF THE DEPARTMENT

Department continued

2. (1) The Department of Foreign Affairs and International Trade is continued under the name of the Department of Foreign Affairs, Trade and Development over which the Minister of Foreign Affairs, appointed by commission under the Great Seal, is to preside.

Minister

(2) The Minister of Foreign Affairs, in this Act referred to as the “Minister”, holds office during pleasure and has the management and direction of the Department in Canada and abroad.

ADDITIONAL MINISTERS

Minister for International Trade

3. A Minister for International Trade is to be appointed by commission under the Great Seal to hold office during pleasure and to assist the Minister in carrying out his or her responsibilities relating to international trade.

Minister for International Development

4. A Minister for International Development is to be appointed by commission under the Great Seal to hold office during pleasure and to assist the Minister in carrying out his or her responsibilities relating to international development, poverty reduction and humanitarian assistance.

Use of departmental services and facilities

5. A minister appointed under section 3 or 4 is to act with the concurrence of the Minister in carrying out his or her responsibilities and is to make use of the services and facilities of the Department.

COMMITTEES

Committees to advise and assist

6. The Governor in Council may establish advisory and other committees to advise or assist the Minister or to exercise and perform any powers, duties and functions that the Governor in Council specifies and may fix the remuneration and expenses to be paid to the members of the committees so established.

OFFICERS OF THE DEPARTMENT

Deputy head

7. The Governor in Council may appoint an officer called the Deputy Minister of Foreign Affairs to hold office during pleasure and to be the deputy head of the Department.

Additional deputy heads

8. (1) The Governor in Council may appoint three Associate Deputy Ministers of Foreign Affairs, each of whom is to have the rank and status of a deputy head of a department and is, under the Deputy Minister of Foreign Affairs, to exercise and perform any powers, duties and functions, as a deputy of the Minister and otherwise, that the Minister specifies.

Deputy Ministers for International Trade and for International Development

(2) The Governor in Council may designate one of the Associate Deputy Ministers appointed under subsection (1) to be Deputy Minister for International Trade and one to be Deputy Minister for International Development.

Coordinator, International Economic Relations

9. The Governor in Council may designate or appoint a person in the federal public administration as the Coordinator, International Economic Relations who is to have the rank and status of a deputy head of a department and is, subject to the direction of the Governor in Council, to exercise and perform any powers, duties and functions, as a deputy of the Minister and otherwise, that the Minister specifies.

POWERS, DUTIES AND FUNCTIONS OF THE MINISTER

Powers, duties and functions of Minister

10. (1) The powers, duties and functions of the Minister extend to and include all matters over which Parliament has jurisdiction, not by law assigned to any other department, board or agency of the Government of Canada, relating to the conduct of the external affairs of Canada, including international trade and commerce and international development.

Powers, duties and functions of Minister

(2) In exercising and performing his or her powers, duties and functions under this Act, the Minister is to

(a) conduct all diplomatic and consular relations on behalf of Canada;

(b) conduct all official communication between the Government of Canada and the government of any other country and between the Government of Canada and any international organization;

(d) coordinate Canada’s international economic relations;

(e) foster the expansion of Canada’s international trade and commerce;

(f) foster sustainable international development and poverty reduction in developing countries and provide humanitarian assistance during crises;

(g) coordinate the direction given by the Government of Canada to the heads of Canada’s diplomatic and consular missions;

(h) have the management of Canada’s diplomatic and consular missions;

(i) administer the foreign service of Canada;

(j) foster the development of international law and its application in Canada’s external relations; and

(k) carry out any other duties and functions that are by law assigned to him or her.

Programs

(3) The Minister may develop and carry out programs related to the Minister’s powers, duties and functions for the promotion of Canada’s interests abroad, including

(a) the fostering of the expansion of Canada’s international trade and commerce; and

(b) the fostering of sustainable international development and of poverty reduction in developing countries and the provision of humanitarian assistance during crises.

FEES

Regulations

11. (1) The Governor in Council may, on the recommendation of the Minister and the Treasury Board, make regulations prescribing

(a) documents issued by the Minister for travel purposes for which fees are payable; and

(b) the amount of the fees and the time and manner of their payment.

Cost recovery

(2) The fees are to be prescribed with a view to the recovery of the costs incurred by Her Majesty in right of Canada in providing consular services.

Additional to other fees

(3) The fees are to be paid in addition to any other fees payable under section 19 of the Financial Administration Act in respect of the same documents.

AGREEMENTS WITH PROVINCES

Agreements

12. The Minister may, with the approval of the Governor in Council, enter into agreements with the government of any province or any agency of a province respecting the carrying out of programs related to the Minister’s powers, duties and functions.

DUTIES OF ADDITIONAL MINISTERS

Minister for International Trade

13. Subject to section 5, the Minister for International Trade is to promote the expansion of Canada’s international trade and commerce by

(a) assisting Canadian exporters in their international marketing initiatives and promoting Canadian export sales;

(b) improving the access of Canadian produce, products and services to external markets through trade negotiations;

(d) contributing to the improvement of world trading conditions.

Minister for International Development

14. Subject to section 5, the Minister for International Development is to foster sustainable international development and poverty reduction in developing countries and provide humanitarian assistance during crises by

(a) undertaking activities related to international development and humanitarian assistance;

(b) ensuring the effectiveness of Canada’s international development and humanitarian assistance activities;

(c) fostering relations with other countries and organizations engaged in international development or humanitarian assistance activities; and

(d) ensuring Canada’s contributions to international development and humanitarian assistance are in line with Canadian values and priorities.

HEADS OF MISSIONS

Definition of “head of mission”

15. (1) In this section, “head of mission” means

(a) an ambassador, high commissioner or consul-general of Canada; or

(b) any other person that is appointed to represent Canada in another country or a portion of another country or at an international organization or diplomatic conference and that is designated head of mission by the Governor in Council.

Duties of head of mission

(2) Except as otherwise instructed by the Governor in Council, a head of mission is to have the management and direction of their mission and its activities and the supervision of the official activities of the various departments and agencies of the Government of Canada in the country or portion of the country or at the international organization to which they are appointed.

TRANSITIONAL PROVISIONS

Minister for International Cooperation and President of CIDA

16. Any person who holds the office of Minister for International Cooperation or of President of the Canadian International Development Agency on the day on which this section comes into force is deemed to hold the office of Minister for International Development or Deputy Minister for International Development, respectively, on and after that day.

Positions

17. Nothing in this Act is to be construed as affecting the status of an employee who, immediately before the coming into force of this Act, occupied a position in the Canadian International Development Agency except that the employee, on the coming into force of this section, occupies their position in the Department of Foreign Affairs, Trade and Development under the authority of the Deputy Minister of Foreign Affairs.

Transfer of appropriations

18. Any amount appropriated by an Act of Parliament for the fiscal year in which this section comes into force to defray the charges and expenses of the Canadian International Development Agency that is unexpended is deemed to have been appropriated to defray the charges and expenses of the Department of Foreign Affairs, Trade and Development.

Transfer of powers, duties and functions

19. If, under any Act of Parliament, any instrument made under an Act of Parliament or any order, contract, lease, licence or other document, any power, duty or function is vested in or may be exercised or performed by the Minister for International Cooperation or Minister of International Cooperation, the President of the Canadian International Development Agency or any other employee of that Agency, that power, duty or function is vested in or may be exercised or performed by the Minister for International Development, the Deputy Minister for International Development or the appropriate officer of the Department of Foreign Affairs, Trade and Development, as the case may be.

Consequential Amendments

R.S., c. A-1

Access to Information Act

1995, c. 5, s. 14

175. Schedule I to the Access to Information Act is amended by striking out the following under the heading “DEPARTMENTS AND MINISTRIES OF STATE”:

Department of Foreign Affairs and International Trade

Ministère des Affaires étrangères et du Commerce international

176. Schedule I to the Act is amended by adding the following in alphabetical order under the heading “DEPARTMENTS AND MINISTRIES OF STATE”:

Department of Foreign Affairs, Trade and Development

Ministère des Affaires étrangères, du Commerce et du Développement

177. Schedule I to the Act is amended by striking out the following under the heading “OTHER GOVERNMENT INSTITUTIONS”:

Canadian International Development Agency

Agence canadienne de développement international

R.S., c. F-11

Financial Administration Act

1995, c. 5, s. 17

178. Schedule I to the Financial Administration Act is amended by striking out the following:

Department of Foreign Affairs and International Trade

Ministère des Affaires étrangères et du Commerce international

179. Schedule I to the Act is amended by adding the following in alphabetical order:

Department of Foreign Affairs, Trade and Development

Ministère des Affaires étrangères, du Commerce et du Développement

1992, c. 1, s. 72; 1995, c. 5, s. 18

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

Canadian International Development Agency

Agence canadienne de développement international

and the corresponding reference in column II to “Minister of Foreign Affairs”.

2003, c. 22, s. 11

181. Schedule IV to the Act is amended by striking out the following:

Canadian International Development Agency

Agence canadienne de développement international

2006, c. 9, s. 270

182. Part I of Schedule VI to the Act is amended by striking out the following:

Department of Foreign Affairs and International Trade

Ministère des Affaires étrangères et du Commerce international

183. Part I of Schedule VI to the Act is amended by adding the following in alphabetical order:

Department of Foreign Affairs, Trade and Development

Ministère des Affaires étrangères, du Commerce et du Développement

2006, c. 9, s. 270

184. Part II of Schedule VI to the Act is amended by striking out, in column I, the reference to

Canadian International Development Agency

Agence canadienne de développement international

and the corresponding reference in column II to “President”.

R.S., c. P-21

Privacy Act

1995, c. 5, s. 21

185. The schedule to the Privacy Act is amended by striking out the following under the heading “DEPARTMENTS AND MINISTRIES OF STATE”:

Department of Foreign Affairs and International Trade

Ministère des Affaires étrangères et du Commerce international

186. The schedule to the Act is amended by adding the following in alphabetical order under the heading “DEPARTMENTS AND MINISTRIES OF STATE”:

Department of Foreign Affairs, Trade and Development

Ministère des Affaires étrangères, du Commerce et du Développement

187. The schedule to the Act is amended by striking out the following under the heading “OTHER GOVERNMENT INSTITUTIONS”:

Canadian International Development Agency

Agence canadienne de développement international

1991, c. 30

Public Sector Compensation Act

1995, c. 5, s. 23

188. Schedule I to the Public Sector Compensation Act is amended by striking out the following under the heading “DEPARTMENTS”:

Department of Foreign Affairs and International Trade

Ministère des Affaires étrangères et du Commerce international

189. Schedule I to the Act is amended by adding the following in alphabetical order under the heading “DEPARTMENTS”:

Department of Foreign Affairs, Trade and Development

Ministère des Affaires étrangères, du Commerce et du Développement

190. Schedule I to the Act is amended by striking out the following under the heading “OTHER PORTIONS OF THE PUBLIC SERVICE”:

Canadian International Development Agency

Agence canadienne de développement international

1991, c. 50; 2001, c. 4, s. 10

Federal Real Property and Federal Immovables Act

2001, c. 4, s. 11(2)

191. The definition “head of mission” in section 2 of the Federal Real Property and Federal Immovables Act is replaced by the following:

“head of mission”
« chef de mission »

“head of mission”, in relation to real property or an immovable in a country outside Canada, means a person described in subsection 15(1) of the Department of Foreign Affairs, Trade and Development Act who represents Canada in that country;

2006, c. 9, s. 2

Conflict of Interest Act

192. Subparagraph (d)(iii) of the definition “public office holder” in subsection 2(1) of the Conflict of Interest Act is replaced by the following:

(iii) a person appointed or employed under the Public Service Employment Act who is a head of mission as defined in subsection 15(1) of the Department of Foreign Affairs, Trade and Development Act,

2008, c. 17

Official Development Assistance Accountability Act

193. Subsection 5(1) of the Official Development Assistance Accountability Act is amended by adding “and” at the end of paragraph (c), by striking out “and” at the end of paragraph (d) and by repealing paragraph (e).

2008, c. 33

Federal Sustainable Development Act

194. The schedule to the Federal Sustainable Development Act is amended by striking out the following:

Canadian International Development Agency

Agence canadienne de développement international

Terminology

Replacement of “Department of Foreign Affairs and International Trade”

195. (1) In the following provisions, “Department of Foreign Affairs and International Trade” is replaced by “Department of Foreign Affairs, Trade and Development”:

(a) the long title of the Diplomatic Service (Special) Superannuation Act;

(b) section 26 of the Export and Import Permits Act;

(d) section 14 of the North American Free Trade Agreement Implementation Act.

Other references to Department of Foreign Affairs and International Trade

(2) Unless the context requires otherwise, every reference to the Department of Foreign Affairs and International Trade in any provision of an Act of Parliament other than a provision referred to in subsection (1) is, with any grammatical adaptations, to be read as a reference to the Department of Foreign Affairs, Trade and Development.

Replacement of “Minister for International Cooperation” and “Minister of International Cooperation”

196. (1) In the following provisions, “Minister for International Cooperation” and “Minister of International Cooperation” are replaced by “Minister for International Development”:

(a) subsections 144(1) and (2) of the Budget and Economic Statement Implementation Act, 2007;

(b) sections 136 and 137 of the Budget Implementation Act, 2007;

(d) the definitions “competent minister” and “minister” in section 3 of the Official Development Assistance Accountability Act;

(e) paragraphs 21.03(1)(b) to (d) of the Patent Act and the portion of subsection 21.03(3) of that Act before paragraph (a);

(f) paragraphs 4(2)(r) and 4.1(3)(r) of the Salaries Act.

Other references to Minister for International Cooperation and Minister of International Cooperation

(2) Unless the context requires otherwise, every reference to the Minister for International Cooperation or the Minister of International Cooperation in any provision of an Act of Parliament other than a provision referred to in subsection (1) is, with any grammatical adaptations, to be read as a reference to the Minister for International Development.

References to Canadian International Development Agency

197. Unless the context requires otherwise, every reference to the Canadian International Development Agency in any provision of an Act of Parliament is, with any grammatical adaptations, to be read as a reference to the Department of Foreign Affairs, Trade and Development.

Replacement of “Minister responsible for the Canadian International Development Agency”

198. In paragraph 110.1(8)(e) of the Income Tax Act, “Minister responsible for the Canadian International Development Agency” is replaced by “Minister of Foreign Affairs”.

Repeal

Repeal of R.S., c. E-22; 1995, c. 5, s. 2

199. The Department of Foreign Affairs and International Trade Act is repealed.

Division 13

Ridley Terminals Inc.

Reorganization and Divestiture

Definitions

200. (1) The following definitions apply in this Division.

“assets”
« actifs »

“assets” includes

(a) in relation to an entity, the securities of any other entity held by, on behalf of or in trust for the entity; and

(b) incorporeal property.

“Minister”
« ministre »

“Minister” means the Minister of Transport.

“security”
« titre »

“security” means

(a) in relation to a corporation, a share of any class or series of shares or a debt obligation of the corporation, and includes any conversion or exchange privilege, option or other right to acquire a share or debt obligation of the corporation; and

(b) in relation to any other entity, any ownership interest in or debt obligation of the entity, and includes any conversion or exchange privilege, option or other right to acquire an ownership interest or debt obligation of the entity.

Interpretation

(2) In this Division, “corporation”, “share” and “wholly-owned subsidiary” have the same meaning as in subsection 83(1) of the Financial Administration Act.

Interpretation

(3) Unless a contrary intention appears, words and expressions used in this Division have the same meaning as in the Canada Business Corporations Act.

Inconsistency

(4) In the event of any inconsistency between this Division and the Canada Business Corporations Act or anything issued, made or established under that Act, this Division prevails to the extent of the inconsistency.

Operation of Competition Act

(5) Nothing in, or done under the authority of, this Division affects the operation of the Competition Act in respect of the acquisition of any interest or right in an entity.

Section 53.1 of Canada Transportation Act

(6) Section 53.1 of the Canada Transportation Act does not apply to a transaction proposed to be taken under this Division.

Purpose

201. The purpose of this Division is to authorize measures for the reorganization and divestiture of all or any part of Ridley Terminals Inc.’s business, which will allow the Government of Canada to pursue its objective of obtaining the best value for the business from a buyer who will operate the business on a long-term and sustainable basis and with open access to its services.

Authority to sell shares, etc.

202. The Minister may, with the approval of the Governor in Council and on any terms that the Governor in Council considers appropriate, take any of the following measures:

(a) sell or otherwise dispose of some or all of the securities of Ridley Terminals Inc.;

(b) procure an addition to, or other material change in, the objects or purposes for which Ridley Terminals Inc. is incorporated or the restrictions on the businesses or activities that it may carry on, as set out in its articles;

(d) procure the dissolution of Ridley Terminals Inc.

Authority with respect to entities

203. (1) The Minister may, with the approval of the Governor in Council and on any terms that the Governor in Council considers appropriate, take any of the following measures:

(a) procure the incorporation of a corporation, securities of which, on incorporation, would be held by, on behalf of or in trust for Her Majesty in right of Canada and sell or otherwise dispose of some or all of the securities of the corporation;

(b) procure the formation of any other entity, securities of which, on formation, would be held by, on behalf of or in trust for Her Majesty in right of Canada and sell or otherwise dispose of some or all of the securities of the entity;

(c) acquire securities of a corporation that, on acquisition, would be held by, on behalf of or in trust for Her Majesty in right of Canada and sell or otherwise dispose of some or all of the securities of the corporation; and

(d) acquire securities of any other entity that, on acquisition, would be held by, on behalf of or in trust for Her Majesty in right of Canada and sell or otherwise dispose of some or all of the securities of the entity.

Part X of Financial Administration Act

(2) The Governor in Council may, by order, declare that any provision of Part X of the Financial Administration Act does not apply to a corporation referred to in paragraph (1)(a).

Additional powers

204. The Minister may do anything or cause anything to be done that is necessary for, or incidental to, a measure taken under section 202 or subsection 203(1).

Authority

205. (1) Ridley Terminals Inc., any corporation referred to in paragraph 203(1)(a) or other entity referred to in paragraph 203(1)(b) or any wholly-owned subsidiary or wholly-owned entity of Ridley Terminals Inc., the corporation or the other entity may, with the approval of the Governor in Council and on any terms that the Governor in Council considers appropriate, take any of the following measures:

(a) sell or otherwise dispose of some or all of its assets;

(b) sell or otherwise dispose of some or all of its liabilities;

(d) reorganize its capital structure;

(e) acquire assets of a corporation or of any other entity;

(f) procure an addition to, or other material change in, the objects or purposes for which it is incorporated or formed or the restrictions on the businesses or activities that it may carry on, as set out in its articles or constituting documents;

(g) procure the incorporation of a corporation, securities of which, on incorporation, would be held by, on behalf of or in trust for it;

(h) procure the formation of any other entity, securities of which, on formation, would be held by, on behalf of or in trust for it;

(i) acquire securities of a corporation or any other entity that, on acquisition, would be held by, on behalf of or in trust for it;

(j) sell or otherwise dispose of some or all of the securities of a corporation or any other entity that are held by, on behalf of or in trust for it;

(k) procure its amalgamation or the amalgamation of any of its wholly-owned subsidiaries;

(l) procure its dissolution or the dissolution of any of its wholly-owned subsidiaries; and

(m) do anything that is necessary for, or incidental to, a measure taken under any of paragraphs (a) to (l).

Additional powers

(2) The Governor in Council may, on the recommendation of the Minister and on any terms that the Governor in Council considers appropriate, direct Ridley Terminals Inc. or any corporation referred to in paragraph 203(1)(a) or other entity referred to in paragraph 203(1)(b) to take, or cause any wholly-owned subsidiary or wholly-owned entity of Ridley Terminals Inc., the corporation or the other entity to take, a measure referred to in subsection (1).

Limitation

(3) The Governor in Council is not authorized to issue a directive to Ridley Terminals Inc. or any corporation referred to in paragraph 203(1)(a) or other entity referred to in paragraph 203(1)(b)

(a) after some or all of its securities are sold or otherwise disposed of; or

(b) with respect to any of its wholly-owned subsidiaries or wholly-owned entities, after some or all of the wholly-owned subsidiaries or wholly-owned entities’ securities are sold or otherwise disposed of.

Compliance with directive

(4) The directors of Ridley Terminals Inc. or of the corporation, or persons acting in a similar capacity with respect to the other entity, must comply with a directive issued by the Governor in Council. Compliance with that issued directive is in the best interests of Ridley Terminals Inc., the corporation or the other entity, as the case may be.

Notification of implementation

(5) As soon as feasible after implementing a directive and completing any actions that are required to be taken in connection with that implementation, Ridley Terminals Inc., the corporation or the other entity, as the case may be, must notify the Minister that it has done so.

Non-application of Statutory Instruments Act

206. The Statutory Instruments Act does not apply to a directive.

Tabling in Parliament

207. (1) The Minister is to cause a copy of a directive to be laid before each House of Parliament on any of the first 15 days on which that House is sitting after the day on which the directive is issued.

Exception — detrimental information

(2) However, if the Minister is of the opinion that publishing information contained in the directive would be detrimental to the commercial interests of Canada, of Ridley Terminals Inc., of any corporation referred to in paragraph 203(1)(a) or other entity referred to in paragraph 203(1)(b) or of a wholly-owned subsidiary or wholly-owned entity of Ridley Terminals Inc., the corporation or the other entity, the Minister is to cause a copy of the directive to be laid before each House of Parliament on any of the first 15 days on which that House is sitting after the day on which he or she is notified that the directive has been implemented.

Consultation

(3) Before forming his or her opinion on whether publishing information contained in the directive would be detrimental, the Minister must consult the board of directors of Ridley Terminals Inc. or of the corporation, or the person or group of persons acting in a similar capacity with respect to the other entity.

No liability

208. No action or other proceeding, including any action or proceeding in restitution, or for damages of any kind, that is based on or is in relation to any agreement in relation to Ridley Terminals Inc. that existed on or before the coming into force of this section lies or may be instituted by anyone against Her Majesty in right of Canada or any minister or any employee or agent of Her Majesty in right of Canada, or any person engaged to provide advice or services to Her Majesty in right of Canada in relation to such an agreement, for anything done or omitted to be done or for anything purported to have been done or omitted to be done, in the exercise of their powers or the performance of their duties or functions, under this Division.

Application of money from disposition

209. The money from a sale or other disposition made under paragraph 202(a), subsection 203(1) or paragraph 205(1)(a), (b), (c) or (j), minus an amount equal to the amount paid or payable by Her Majesty in right of Canada, or any agent of Her Majesty in right of Canada, under an agreement relating to the disposition, including the management of that disposition, is public money for the purposes of the Financial Administration Act and is to be paid to the Receiver General.

Financial Administration Act

210. Sections 89, 90 and 91 and subsection 99(2) of the Financial Administration Act do not apply to any measure referred to in sections 202 to 205.

1998, c. 10

Consequential Amendment to the Canada Marine Act

211. Section 143 of the Canada Marine Act is repealed.

Coming into Force

Order in council

212. Section 211 comes into force on a day to be fixed by order of the Governor in Council.

Division 14

Transfer of Powers, Duties and Functions to the Minister of Canadian Heritage

R.S., c. N-4

National Capital Act

R.S., c. 45 (4th Supp.), s. 3(1)

213. (1) Subsection 10(1) of the National Capital Act is replaced by the following:

Objects and purposes of Commission

10. (1) The objects and purposes of the Commission are to prepare plans for and assist in the development, conservation and improvement of the National Capital Region in order that the nature and character of the seat of the Government of Canada may be in accordance with its national significance.

R.S., c. 45 (4th Supp.), s. 3(2)

(2) Subsection 10(2) of the Act is amended by adding “and” at the end of paragraph (h) and by repealing paragraph (h.1).

1995, c. 11

Department of Canadian Heritage Act

214. Subsection 4(2) of the Department of Canadian Heritage Act is amended by striking out “and” at the end of paragraph (k) and by adding the following after paragraph (k):

(k.1) the organization, sponsorship and promotion of public activities and events, in the National Capital Region as defined in section 2 of the National Capital Act, that will enrich the cultural and social fabric of Canada, taking into account the federal character of Canada, the equality of status of the official languages of Canada and the heritage of the people of Canada; and

2005, c. 2, s. 2

215. Section 5 of the Act is replaced by the following:

General duties

5. In exercising the powers and performing the duties and functions assigned to the Minister by section 4, the Minister shall

(a) initiate, recommend, coordinate, implement and promote national policies, projects and programs with respect to Canadian identity and values, cultural development and heritage; and

(b) with respect to the Minister’s jurisdiction referred to in paragraph 4(2)(k.1), coordinate the policies and programs of the Government of Canada respecting the organization, sponsorship or promotion by departments of public activities and events related to the National Capital Region as defined in section 2 of the National Capital Act.

Transitional Provisions

Definitions

216. The following definitions apply in sections 217 to 220.

“activity and event mandate”
« mandat en matière d’activités et de manifestations »

“activity and event mandate” means the organization, sponsoring or promotion of any public activities and events, in the National Capital Region as defined in section 2 of the National Capital Act, that will enrich the cultural and social fabric of Canada.

“Commission”
« Commission »

“Commission” means the National Capital Commission continued by section 3 of the National Capital Act.

Appointment of employees

217. Every employee of the Commission whose functions relate to the activity and event mandate is deemed, on the day on which this section comes into force, to be a person appointed to a position in the Department of Canadian Heritage under the Public Service Employment Act and to be an employee as defined in subsection 2(1) of that Act.

Credits transferred

218. Any money that is appropriated by an Act of Parliament for the fiscal year in which this section comes into force to defray any expenditures of the Commission related to the activity and event mandate and that is unexpended is deemed to have been appropriated to defray any operating expenditures of the Department of Canadian Heritage.

Assets, obligations and authorizations

219. On the day on which this section comes into force, and to the extent that they relate to the activity and event mandate,

(a) the Commission’s assets are transferred to Her Majesty in right of Canada as represented by the Minister of Canadian Heritage;

(b) the Commission’s obligations are assumed by Her Majesty in right of Canada as represented by the Minister of Canadian Heritage;

(c) permits, licences and other authorizations issued to the Commission are transferred to Her Majesty in right of Canada as represented by the Minister of Canadian Heritage; and

(d) permits, licences and other authorizations issued by the Commission are deemed to have been issued by Her Majesty in right of Canada as represented by the Minister of Canadian Heritage.

Continuation of legal proceedings

220. Any action, suit or other legal proceeding to which the Commission is party that is pending in any court on the day on which this section comes into force and that relates to the activity and event mandate may be continued by or against Her Majesty in right of Canada in the same manner and to the same extent as it could have been continued by or against the Commission.

2011, c. 13

Consequential Amendments to the National Holocaust Monument Act

221. The definition “Minister” in section 2 of the National Holocaust Monument Act is replaced by the following:

“Minister”
« ministre »

“Minister” means the Minister of Canadian Heritage.

222. Subsection 7(1) of the Act is replaced by the following:

Construction of Monument

7. (1) The Minister shall be responsible for the construction of the Monument.

223. Subsection 8(2) of the Act is replaced by the following:

Contribution of funds

(2) Nothing shall prevent the Minister from contributing funds for the cost of planning, designing, contructing and installing the Monument.

Coming into Force

End of third month after royal assent

224. This Division comes into force on the last day of the third month after the day on which this Act receives royal assent.

Division 15

R.S., c. P-1

Parliamentary Secretaries and Ministers

Parliament of Canada Act

2005, c. 16, s. 2

225. Subsection 46(2) of the Parliament of Canada Act is replaced by the following:

Maximum number

(2) The number of Parliamentary Secretaries that are appointed is not to exceed the number of ministers for whom salaries are provided in section 4.1 of the Salaries Act.

R.S., c. S-3

Salaries Act

2005, c. 16, s. 13

226. (1) Paragraph 4.1(3)(k) of the Salaries Act is replaced by the following:

(k) the Minister of Public Safety and Emergency Preparedness;

(2) Subsection 4.1(3) of the Act is amended by adding the following after paragraph (t.1):

(t.2) the Minister of the Federal Economic Development Initiative for Northern Ontario;

(t.3) the Minister of the Federal Economic Development Agency for Southern Ontario;

(t.4) the Minister of the Canadian Northern Economic Development Agency;

Division 16

1996, c. 16

Department of Public Works and Government Services Act

227. (1) The portion of section 16 of the English version of the Department of Public Works and Government Services Act before paragraph (a) is replaced by the following:

Services to governments and other bodies

16. If the Minister is authorized to do a thing under this or any other Act of Parliament for or on behalf of any department, board or agency of the Government of Canada, the Minister may do that thing for or on behalf of

(2) Section 16 of the Act is amended by replacing the portion after paragraph (a) with the following:

(b) with the Governor in Council’s approval — given on a general or a specific basis — any government, body or person in Canada or elsewhere.

Division 17

R.S., c. F-11

Financial Administration Act

Amendments to the Act

2009, c. 31, s. 59

228. (1) Subsection 85(1) of the Financial Administration Act is replaced by the following:

Exemption for Bank of Canada

85. (1) Divisions I to IV, except for sections 89.8 to 89.92, 131.1 and 154.01, do not apply to the Bank of Canada.

2006, c. 9, s. 262(2)

(2) Subsection 85(1.01) of the Act is replaced by the following:

Exemption for Canada Pension Plan Investment Board

(1.01) Divisions I to IV, except for sections 89.8 to 89.92 and 154.01, do not apply to the Canada Pension Plan Investment Board.

2009, c. 2, s. 369

(3) Subsections 85(1.1) and (1.2) of the Act are replaced by the following:

Exempted Crown corporations

(1.1) Divisions I to IV, except for sections 89.8 to 89.92, subsection 105(2) and sections 113.1, 119, 131 to 148 and 154.01, do not apply to the Canada Council for the Arts, the Canadian Broadcasting Corporation, the International Development Research Centre or the National Arts Centre Corporation.

Exemption for Telefilm Canada

(1.2) Divisions I to IV, except for sections 89.8 to 89.92, subsection 105(2) and sections 113.1, 119, 131 to 148 and 154.01 and subject to subsection 21(2) of the Telefilm Canada Act, do not apply to Telefilm Canada.

229. The Act is amended by adding the following after section 89.7:

Orders — Terms and Conditions of Employment

Order — unionized employees

89.8 (1) The Governor in Council may, by order, direct a Crown corporation to have its negotiating mandate approved by the Treasury Board for the purpose of the Crown corporation entering into a collective agreement with a bargaining agent for a bargaining unit.

Power of Treasury Board

(2) If the Governor in Council directs a Crown corporation to have its negotiating mandate approved, the Treasury Board may impose any requirement on the Crown corporation with respect to that negotiating mandate.

Attendance and observation

(3) If the Governor in Council directs a Crown corporation to have its negotiating mandate approved, the Treasury Board may require that an employee under the jurisdiction of the Secretary of the Treasury Board attend and observe the collective bargaining between the Crown corporation and the bargaining agent, in which case that employee is entitled to do so.

Collective agreement

(4) A Crown corporation that is subject to an order made under subsection (1) may enter into a collective agreement referred to in the order only with the Treasury Board’s approval.

Order — non-unionized employees

89.9 (1) The Governor in Council may, by order, direct a Crown corporation to obtain the Treasury Board’s approval before the Crown corporation fixes the terms and conditions of employment of its non-unionized employees who are not appointed by the Governor in Council.

Power of Treasury Board

(2) If the Governor in Council directs a Crown corporation to obtain the Treasury Board’s approval, the Treasury Board may impose any requirement on the Crown corporation with respect to the terms and conditions of employment of those employees.

Directors’ duty to comply

89.91 (1) The directors of a Crown corporation that is subject to an order made under subsection 89.8(1) or 89.9(1) shall ensure that subsection 89.8(4), the order and any requirement imposed under subsection 89.8(2) or 89.9(2) are complied with and, if in so doing they act in accordance with section 115, they are not accountable for any consequences arising from that compliance.

Best interests

(2) Compliance by a Crown corporation with subsection 89.8(4), the order or the requirement is deemed to be in the best interests of the corporation.

Treasury Board not employer

89.92 For greater certainty, including for the purposes of the Canada Labour Code, the Treasury Board is neither the employer of the employees of the Crown corporation that is subject to an order made under subsection 89.8(1) or 89.9(1) nor an employer representative of the Crown corporation or a person acting on the Crown corporation’s behalf.

Consequential Amendments

1991, c. 8

Canadian Race Relations Foundation Act

2009, c. 2, s. 380

230. Subsection 17(3) of the Canadian Race Relations Foundation Act is replaced by the following:

Financial Administration Act

(3) Part X of the Financial Administration Act, except for sections 89.8 to 89.92, subsection 105(2) and sections 113.1, 131 to 148 and 154.01, does not apply to the Foundation.

1999, c. 34

Public Sector Pension Investment Board Act

2009, c. 2, s. 381

231. Subsection 3(6) of the Public Sector Pension Investment Board Act is replaced by the following:

Financial Administration Act

(6) Part X of the Financial Administration Act, except for sections 89.8 to 89.92, 113.1, 132 to 147 and 154.01, does not apply to the Board. For the purposes of those sections, any reference to section 131 of that Act shall be read as a reference to section 35 of this Act.

Coming into Force

Order in council

232. Subsection 228(2) comes into force, in accordance with subsection 114(4) of the Canada Pension Plan, on a day to be fixed by order of the Governor in Council.

Division 18

Keeping Canada’s Economy and Jobs Growing Act

2011, c. 24

233. Section 161 of the Keeping Canada’s Economy and Jobs Growing Act is replaced by the following:

Maximum payment

161. (1) There may be paid out of the Consolidated Revenue Fund for each fiscal year beginning on or after April 1, 2014, on the requisition of the Minister set out in Schedule I.1 to the Financial Administration Act with respect to the Office of Infrastructure of Canada or of the Minister of Indian Affairs and Northern Development, in accordance with terms and conditions approved by the Treasury Board, a sum of not more than the amount determined in accord-ance with subsection (2) to provinces, territories, municipalities, municipal associations, provincial, territorial and municipal entities and First Nations for the purpose of municipal, regional and First Nations infrastructure.

Calculation of sum

(2) For the fiscal year beginning on April 1, 2014, the sum that may be paid under subsection (1) is $2,000,000,000. For each subsequent fiscal year, the sum may be $100,000,000 more than the sum that may be paid for the previous fiscal year, if the amount determined in accordance with the formula set out in subsection (3) exceeds by $100,000,000 or more the sum that may be paid for the previous fiscal year.

Formula

(3) For the purposes of subsection (2), the formula is as follows:

A x 1.02^B

where

A is $2,000,000,000; and

B is the number obtained by subtracting 2013 from the number of the year in which the fiscal year in question begins.

SCHEDULE

(Section 102)

Tariff Item	Most-Favoured-Nation Tariff	Preferential Tariff

4203.21.10	Effective on April 1, 2013 Free	Effective on April 1, 2013 CRT: Free
4203.21.90	Effective on April 1, 2013 Free	Effective on April 1, 2013 CRT: Free
		Effective on April 1, 2013 PT: Free
		Effective on April 1, 2013 GPT: Free
		Effective on April 1, 2013 AUT: Free
		Effective on April 1, 2013 NZT: Free
6111.20.00	Effective on April 1, 2013 Free	Effective on April 1, 2013 AUT: Free
		Effective on April 1, 2013 NZT: Free
6111.30.00	Effective on April 1, 2013 Free	Effective on April 1, 2013 AUT: Free
		Effective on April 1, 2013 NZT: Free
6111.90.00	Effective on April 1, 2013 Free	Effective on April 1, 2013 AUT: Free
		Effective on April 1, 2013 NZT: Free
6209.20.00	Effective on April 1, 2013 Free
6209.30.00	Effective on April 1, 2013 Free	Effective on April 1, 2013 AUT: Free
		Effective on April 1, 2013 NZT: Free
6209.90.10	Effective on April 1, 2013 Free
6209.90.90	Effective on April 1, 2013 Free	Effective on April 1, 2013 AUT: Free
		Effective on April 1, 2013 NZT: Free
6401.92.92	Effective on April 1, 2013 Free	Effective on April 1, 2013 AUT: Free
		Effective on April 1, 2013 NZT: Free
6402.12.20	Effective on April 1, 2013 Free	Effective on April 1, 2013 AUT: Free
		Effective on April 1, 2013 NZT: Free
6402.12.30	Effective on April 1, 2013 Free	Effective on April 1, 2013 AUT: Free
		Effective on April 1, 2013 NZT: Free
6403.12.20	Effective on April 1, 2013 Free	Effective on April 1, 2013 AUT: Free
		Effective on April 1, 2013 NZT: Free
6403.12.30	Effective on April 1, 2013 Free	Effective on April 1, 2013 AUT: Free
		Effective on April 1, 2013 NZT: Free
9506.11.90	Effective on April 1, 2013 Free	Effective on April 1, 2013 GPT: Free
9506.12.00	Effective on April 1, 2013 Free	Effective on April 1, 2013 GPT: Free
9506.19.00	Effective on April 1, 2013 Free	Effective on April 1, 2013 GPT: Free
9506.21.00	Effective on April 1, 2013 Free	Effective on April 1, 2013 GPT: Free
9506.29.00	Effective on April 1, 2013 Free	Effective on April 1, 2013 GPT: Free
9506.31.00	Effective on April 1, 2013 Free	Effective on April 1, 2013 GPT: Free
9506.32.10	Effective on April 1, 2013 Free
9506.32.90	Effective on April 1, 2013 Free	Effective on April 1, 2013 GPT: Free
9506.39.20	Effective on April 1, 2013 Free
9506.39.30	Effective on April 1, 2013 Free	Effective on April 1, 2013 GPT: Free
9506.39.90	Effective on April 1, 2013 Free	Effective on April 1, 2013 GPT: Free
9506.40.00	Effective on April 1, 2013 Free	Effective on April 1, 2013 GPT: Free
9506.62.90	Effective on April 1, 2013 Free	Effective on April 1, 2013 GPT: Free
9506.69.10	Effective on April 1, 2013 Free
9506.69.90	Effective on April 1, 2013 Free	Effective on April 1, 2013 GPT: Free

9506.70.11	Effective on April 1, 2013 Free	Effective on April 1, 2013 AUT: Free
		Effective on April 1, 2013 NZT: Free
9506.70.12	Effective on April 1, 2013 Free	Effective on April 1, 2013 AUT: Free
		Effective on April 1, 2013 NZT: Free
9506.91.90	Effective on April 1, 2013 Free	Effective on April 1, 2013 GPT: Free
9506.99.20	Effective on April 1, 2013 Free
9506.99.31	Effective on April 1, 2013 Free
9506.99.40	Effective on April 1, 2013 Free
9506.99.50	Effective on April 1, 2013 Free
9506.99.90	Effective on April 1, 2013 Free	Effective on April 1, 2013 GPT: Free