Bill C-31

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C-31

Second Session, Forty-first Parliament,

62-63 Elizabeth II, 2013-2014

HOUSE OF COMMONS OF CANADA

BILL C-31

An Act to implement certain provisions of the budget tabled in Parliament on February 11, 2014 and other measures

first reading, March 28, 2014

Table of Contents

AMENDMENTS TO THE INCOME TAX ACT AND TO RELATED LEGISLATION

Income Tax Act

REPORTING OF ELECTRONIC FUNDS TRANSFER

Financial Administration Act

Income Tax Regulations

Prescribed Person not a Financial Institution

Canada Pension Plan Regulations

Insurable Earnings and Collection of Premiums Regulations

AMENDMENTS TO THE EXCISE TAX ACT (GST/HST MEASURES)

Information Returns

AMENDMENTS TO THE EXCISE ACT, 2001, THE EXCISE TAX ACT (OTHER THAN GST/HST MEASURES) AND THE AIR TRAVELLERS SECURITY CHARGE ACT

Excise Act, 2001

Amendments to the Act

CIGARETTE INVENTORY TAX

RATES OF DUTY ON TOBACCO PRODUCTS

ADDITIONAL DUTY ON CIGARS

RATES OF SPECIAL DUTIES ON CERTAIN MANUFACTURED TOBACCO

Application

Excise Tax Act

Air Travellers Security Charge Act

CUSTOMS TARIFF

Amendments to the Act

Coming into Force

CANADA–UNITED STATES ENHANCED TAX INFORMATION EXCHANGE AGREEMENT IMPLEMENTATION ACT

Enactment of Act

Amendments to the Income Tax Act

ENHANCED INTERNATIONAL INFORMATION REPORTING

VARIOUS MEASURES

Payments — Veterans Affairs

Canada Deposit Insurance Corporation

Bank of Canada Act

Canada Deposit Insurance Corporation Act

Regulatory Cooperation Council Initiative on Workplace Chemicals

Amendments to the Hazardous Products Act

HAZARDOUS PRODUCTS

Preparing and Maintaining Documents

Amendments to Schedules 1 and 2

Tests, Studies and Compilation of Information

Inspection and Analysis

Dealing with Seized Things

Orders for Taking Measures

Review of Orders for Taking Measures

Transitional Provisions

Amendments to the Canada Labour Code

Transitional Provisions

Amendments to the Hazardous Materials Information Review Act

Transitional Provisions

Coordinating Amendments

Coming into Force

Importation of Intoxicating Liquors Act

Judges Act

Members of Parliament Retiring Allowances Act

Amendments to the Act

SUSPENDED MEMBER

Transitional Provision

National Defence Act

Amendments to the Act

Coming into Force

Customs Act

Atlantic Canada Opportunities Agency

Atlantic Canada Opportunities Agency Act

Dissolution of Board

Enterprise Cape Breton Corporation

Dissolution

Atlantic Canada Opportunities Agency Act

Consequential Amendments

Financial Administration Act

Payments in Lieu of Taxes Act

Public Sector Compensation Act

Repeal

Museums Act

Amendment to the Act

Transitional Provisions

Definitions

Online Works of Reference

Virtual Museum of Canada

Coming into Force

Nordion and Theratronics Divestiture Authorization Act

Bank Act

Insurance Companies Act

Regulatory Cooperation

Motor Vehicle Safety Act

VEHICLE AND EQUIPMENT REQUIREMENTS

NOTICE OF DEFECT AND OF NON-COMPLIANCE

RESEARCH, ANALYSIS, TESTING AND FEES

Railway Safety Act

Transportation of Dangerous Goods Act, 1992

Ensuring Safe Vehicles Imported From Mexico For Canadians Act

Safe Food for Canadians Act

Coordinating Amendments

Coming into Force

Telecommunications Act

Amendments to the Act

Employment Insurance Act

Transitional Provision

Coming into Force

Canadian Food Inspection Agency Act

Amendment to the Act

Coming into Force

Money Laundering and Terrorist Financing

Proceeds of Crime (Money Laundering) and Terrorist Financing Act

Interpretation

Service of Notices

Jobs and Economic Growth Act

Coming into Force

Immigration

Immigration and Refugee Protection Act

Federal Investor and Entrepreneur Classes

Economic Action Plan 2013 Act, No. 2

Coming into Force

Public Service Labour Relations

Public Service Labour Relations Act

Economic Action Plan 2013 Act, No. 2

Coming into Force

Softwood Lumber Products Export Charge Act, 2006

Budget Implementation Act, 2009

Securitization of Insured Mortgage or Hypothecary Loans

Protection of Residential Mortgage or Hypothecary Insurance Act

National Housing Act

Amendments Relating to International Treaties on Trademarks

Amendments to the Trade-marks Act

UNFAIR COMPETITION AND PROHIBITED SIGNS

PERSONNES AYANT DROIT À L’ENREGISTREMENT D’UNE MARQUE DE COMMERCE

CHANGE OF PURPOSE IN USE OF TRADEMARK

TRANSITIONAL PROVISIONS

Consequential Amendments

Olympic and Paralympic Marks Act

Terminology

Coordinating Amendments

TRANSITIONAL PROVISIONS

Coming into Force

Reduction of Governor in Council Appointments

Old Age Security Act

Amendments to the Act

Coming into Force

New Bridge for the St. Lawrence Act

TOLLS, FEES OR OTHER CHARGES

ORDER IN COUNCIL

REGULATIONS

Administrative Tribunals Support Service of Canada Act

Enactment of Act

SHORT TITLE

INTERPRETATION

ADMINISTRATIVE TRIBUNALS SUPPORT SERVICE OF CANADA

CHIEF ADMINISTRATOR

ADMINISTRATIVE TRIBUNAL CHAIRPERSONS

EMPLOYEES OF THE SERVICE

GENERAL

Transitional Provisions

Consequential Amendments

Access to Information Act

Competition Act

Cultural Property Export and Import Act

Excise Tax Act

Financial Administration Act

Canadian Human Rights Act

Canada Labour Code

Privacy Act

Special Import Measures Act

Customs Act

Competition Tribunal Act

Canada Agricultural Products Act

Canadian International Trade Tribunal Act

Income Tax Act

Public Sector Compensation Act

Status of the Artist Act

Employment Equity Act

Transportation Appeal Tribunal of Canada Act

Department of Employment and Social Development Act

Public Servants Disclosure Protection Act

Specific Claims Tribunal Act

Economic Action Plan 2013 Act, No. 2

Experts

Coordinating Amendments

INTEREST-FREE AND DEFERRAL PERIODS

DEATH OR DISABILITY OF BORROWER

MAXIMUM AMOUNT OF OUTSTANDING APPRENTICE LOANS

REGULATIONS

GENERAL

Consequential Amendments

Bankruptcy and Insolvency Act

Department of Employment and Social Development Act

AGREEMENT BETWEEN THE GOVERNMENT OF CANADA AND THE GOVERNMENT OF THE UNITED STATES OF AMERICA TO IMPROVE INTERNATIONAL TAX COMPLIANCE THROUGH ENHANCED EXCHANGE OF INFORMATION UNDER THE CONVENTION BETWEEN CANADA AND THE UNITED STATES OF AMERICA WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL

DUE DILIGENCE OBLIGATIONS FOR IDENTIFYING AND REPORTING ON U.S. REPORTABLE ACCOUNTS AND ON PAYMENTS TO CERTAIN NONPARTICIPATING FINANCIAL INSTITUTIONS

NON-REPORTING CANADIAN FINANCIAL INSTITUTIONS AND PRODUCTS

Schedule 4

NON-APPLICATION OF PART II

HAZARD CLASSES

Physical Hazard Classes

Health Hazard Classes

Schedule 5

Schedule 6

ADMINISTRATIVE TRIBUNALS