Bill C-74

Administrative Monetary Penalties

Powers

212. (1) Subject to subsection 7(1), the Governor in Council may make regulations

(a) designating as a violation that may be proceeded with in accordance with this Part

(i) the contravention of any specified provision of this Part or of any of its regulations,

(ii) the contravention of any direction, requirement, decision or order, or of any direction, requirement, decision or order of a specified class of directions, requirements, decisions or orders, made under this Part, or

(iii) the failure to comply with any term, condition or requirement of

(A) an operating licence or authorization or any specified class of operating licences or authorizations under this Part, or

(B) any approval, leave or exemption or any specified class of approvals, leave or exemptions granted under this Part;

(b) respecting the determination of, or the method of determining, the amount payable as the penalty, which may be different for individuals and other persons, for each violation; and

(c) respecting the service of documents required or authorized under subsection 217(1), section 222 or subsection 225(2), including the manner and proof of service and the circumstances under which documents are considered to be served.

(2) The amount that may be determined under any regulations made under paragraph (1)(b) as the penalty for a violation must not be more than $25,000, in the case of an individual, and $100,000, in the case of any other person.

213. The Boards may

(a) establish the form of notices of violation;

(b) designate persons or classes of persons who are authorized to issue notices of violation;

(c) establish, in respect of each violation, a short-form description to be used in notices of violation; and

(d) designate persons or classes of persons to conduct reviews under section 224.

Violations

214. (1) Every person who contravenes or fails to comply with a provision, direction, requirement, decision or order, or term or condition the contravention of which, or the failure to comply with which, is designated as a violation by a regulation made under paragraph 212(1)(a) commits a violation and is liable to a penalty of an amount to be determined in accordance with the regulations.

(2) The purpose of the penalty is to promote compliance with this Part and not to punish.

215. If a corporation commits a violation, any director, officer or agent or mandatary of the corporation who directed, authorized, assented to, acquiesced in or participated in the commission of the violation is a party to the violation and is liable to a penalty of an amount to be determined in accordance with the regulations, whether or not the corporation has been proceeded against in accordance with this Part.

216. In any proceedings under this Part against a person in relation to a violation, it is sufficient proof of the violation to establish that it was committed by an employee or agent or mandatary of the person, whether or not the employee or agent or mandatary is identified or proceeded against in accordance with this Part.

217. (1) If a person designated under paragraph 213(b) believes on reasonable grounds that a person has committed a violation, the designated person may issue a notice of violation and cause it to be served on the person.

(2) The notice of violation must

(a) name the person that is believed to have committed the violation;

(b) set out the relevant facts surrounding the violation;

(c) set out the amount of the penalty for the violation;

(d) inform the person of their right, under section 222, to request a review with respect to the amount of the penalty or the facts of the violation, and of the prescribed period within which that right is to be exercised;

(e) inform the person of the manner of paying the penalty set out in the notice; and

(f) inform the person that, if they do not exercise their right to request a review or if they do not pay the penalty, they will be considered to have committed the violation and that they are liable to the penalty set out in the notice.

Rules About Violations

218. (1) A person named in a notice of violation does not have a defence by reason that the person

(a) exercised due diligence to prevent the commission of the violation; or

(b) reasonably and honestly believed in the existence of facts that, if true, would exonerate the person.

(2) Every rule and principle of the common law that renders any circumstance a justification or excuse in relation to a charge for an offence under this Part applies in respect of a violation to the extent that it is not inconsistent with this Part.

219. A violation that is committed or continued on more than one day constitutes a separate violation for each day on which it is committed or continued.

220. (1) Proceeding with any act or omission as a violation under this Part precludes proceeding with it as an offence under this Part, and proceeding with it as an offence under this Part precludes proceeding with it as a violation under this Part.

(2) For greater certainty, a violation is not an offence and, accordingly, section 126 of the Criminal Code does not apply in respect of a violation.

221. No notice of violation is to be issued more than two years after the day on which the matter giving rise to the violation occurred.

Reviews

222. A person who is served with a notice of violation may, within 30 days after the day on which it is served, or within any longer period that the Boards allow, make a request to the Boards for a review of the amount of the penalty or the facts of the violation, or both.

223. At any time before a request for a review in respect of a notice of violation is received by the Boards, a person designated under paragraph 213(b) may cancel the notice of violation or correct an error in it.

224. (1) On receipt of a request made under section 222, the Boards must conduct the review or cause the review to be conducted by a person designated under paragraph 213(d).

(2) The Boards must conduct the review if the notice of violation was issued by a person designated under paragraph 213(d).

225. (1) The Boards or the person conducting the review must determine, as the case may be, whether the amount of the penalty for the violation was determined in accordance with the regulations or whether the person committed the violation, or both.

(2) The Boards or the person conducting the review must render a determination and the reasons for it in writing and cause the person who requested the review to be served with a copy of them.

(3) If the Boards or the person conducting the review determines that the amount of the penalty for the violation was not determined in accordance with the regulations, the Boards or the person, as the case may be, must correct the amount of the penalty.

(4) If the Boards or the person conducting the review determines that the person who requested the review committed the violation, the person who requested the review is liable to the penalty as set out in the notice issued under section 217 or as set out in the determination if the amount of the penalty was corrected under subsection (3).

(5) A determination made under this section is final and binding and, except for judicial review by the Superior Court of Quebec, is not subject to appeal or to review by any court.

226. If the facts of a violation are reviewed, the person who issued the notice of violation must establish, on a balance of probabilities, that the person named in it committed the violation identified in it.

Responsibility

227. If a person pays the penalty set out in a notice of violation, the person is considered to have committed the violation and proceedings in respect of it are ended.

228. A person that neither pays the penalty imposed under this Part nor requests a review within the period referred to in section 222 is considered to have committed the violation and is liable to the penalty.

Recovery of Penalties

229. (1) A penalty constitutes a debt due to Her Majesty in right of Quebec and may be recovered in the Superior Court of Quebec.

(2) No proceedings to recover the debt are to be instituted more than five years after the day on which the debt becomes payable.

230. (1) The Boards may issue a certificate of non-payment certifying the unpaid amount of any debt referred to in subsection 229(1).

(2) Registration in the Superior Court of Quebec of a certificate of non-payment issued under subsection (1) has the same effect as a judgment of that court for a debt of the amount specified in the certificate and all related registration costs.

General

231. In the absence of evidence to the contrary, a document that appears to be a notice issued under subsection 217(1) is presumed to be authentic and is proof of its contents in any proceeding in respect of a violation.

232. The Boards may make public the nature of a violation, the name of the person who committed it and the amount of the penalty.

Regulations

233. Subject to section 7, the Governor in Council may make any regulations that may be considered necessary for carrying out the purposes of this Part.

PART 3

SHARING TAX REVENUES

Interpretation

234. (1) The following definitions apply in this Part.

“administration agreement” means an administration agreement, as amended from time to time, entered into by the Government of Canada, with the Government of Quebec, under Part III of the Federal-Provincial Fiscal Arrangements Act in respect of one or more taxes imposed under this Part.

“income tax enactment” means the following Parts of the Taxation Act, CQLR, c. I-3, as amended from time to time:

(a) Part I;

(b) Part II;

(c) Part III;

(d) Part III.0.0.1;

(e) Part III.0.1;

(f) Part III.0.1.1;

(g) Part III.0.2;

(h) Part III.9;

(i) Part III.9.0.1;

(j) Part III.9.0.2;

(k) Part III.10.1.1.2;

(l) Part III.10.9.2;

(m) Part III.10.10;

(n) Part III.14; and

(o) Part VI.3.1.

“insurance premiums tax enactment” means Titles III, VII and VIII of An Act respecting the Québec sales tax, CQLR, c. T-0.1, as amended from time to time.

“payroll tax enactment” means subdivisions 1, 2 and 4 of Division I of Chapter IV of An Act respecting the Régie de l’assurance maladie du Québec, CQLR, c. R-5, as amended from time to time.

“selected enactments” means

(a) the payroll tax enactment;

(b) the income tax enactment; and

(c) the insurance premiums tax enactment.

“tax administration enactment” means the Tax Administration Act, CQLR, c. A-6.002, other than sections 9 to 9.0.6, 16.1 and 94 to 94.0.4 and division VIII of chapter III of that Act, as amended from time to time.

(2) For greater certainty, a reference in this Part to an Act of Parliament or of the legislature of Quebec includes a reference to regulations made under, or for the purposes of, that Act.

(3) Sections 7, 11 and 17 do not apply in respect of this Part.

Corporate Income Tax

235. (1) There is imposed under this section in respect of the joint management area an income tax on a corporation for any taxation year that begins

(a) after the day on which an administration agreement begins to apply in respect of the tax; and

(b) before the day on which the agreement is terminated in respect of the tax.

(2) The provisions of the income tax enactment and the tax administration enactment that apply in respect of the tax imposed on a corporation under the income tax enactment are incorporated by reference — with any modifications that the circumstances require, including the adaptations set out in subsection (3) and section 238 — into this section for the purposes of subsection (1), including the determination of the tax imposed under this section and of any interest, penalties, charges, fees and amounts that, because of the incorporation by reference in this section of chapter III.1 of title III of Book IX of Part I of the income tax enactment, are deemed to have been paid on account of tax payable under this section by the corporation.

(3) The following adaptations to the income tax enactment apply for the purposes of this Part:

(a) a reference to “Canada” that is a reference to the territory of Canada is to be read as defined in section 255 of the Income Tax Act;

(b) a reference to the “Minister” or the “Minister of Revenue” that is a reference to Quebec’s Minister of Revenue

(i) if the reference is in relation to an amount owed or payable — or to a person liable to pay an amount — to that Minister, is to be read as “Her Majesty in right of Canada”,

(ii) if the reference is in relation to the remittance of any amount referred to in subparagraph (i), is to be read as “Receiver General for Canada”, and

(iii) if the reference is in relation to any other matter, is to be read as “Minister of National Revenue”;

(c) a reference to “Québec” that is a reference to the territory of Quebec is to be read as “the joint management area”;

(d) a reference to “a province other than Québec” or “a province, other than Québec” is to be read as “a province, as defined in the Interpretation Act (R.S.C., 1985, c. I-21), the Nova Scotia offshore area or the Newfoundland offshore area, as these offshore areas are defined in subsection 248(1) of the Income Tax Act (R.S.C. 1985, c. 1 (5th Supp.)),”; and

(e) a reference to “the State” is to be read as “Her Majesty in right of Quebec”.

(4) Despite subsections (1) to (3), no tax is applicable under this section to a corporation for a taxation year in respect of income from activities carried on in the joint management area if, for that taxation year

(a) the corporation has to pay an income tax under the income tax enactment in respect of that income; and

(b) tax would have to be paid under this section if it were not for this subsection, by the corporation for that taxation year in respect of that income.

Payroll Tax

236. (1) There is imposed under this section in respect of the joint management area a tax on an employer in respect of an employee who reports for work at an establishment situated in the joint management area in relation to work performed by the employee

(a) after the day on which an administration agreement begins to apply in respect of the tax; and

(b) before the day on which the agreement is terminated in respect of the tax.

(2) The provisions of the payroll tax enactment and the tax administration enactment that apply in respect of the contribution imposed on an employer under the payroll tax enactment in respect of an employee are incorporated by reference — with any modifications that the circumstances require, including the adaptations set out in subsection (3) and section 238 — into this section for the purposes of subsection (1), including the determination of the tax imposed under this section and of any interest, penalties, charges and fees.

(3) The following adaptations to the payroll tax enactment apply for the purposes of this section:

(a) a reference to the “Minister” or the “Minister of Revenue” that is a reference to Quebec’s Minister of Revenue

(i) if the reference is in relation to an amount owed or payable — or to a person liable to pay an amount — to that Minister, is to be read as “Her Majesty in right of Canada”,

(ii) if the reference is in relation to the remittance of any amount referred to in subparagraph (i), is to be read as “Receiver General for Canada”, and

(iii) if the reference is in relation to any other matter, is to be read as “Minister of National Revenue”; and

(b) a reference to “Québec” that is a reference to the territory of Quebec is to be read as “the joint management area”.

(4) The provisions of the income tax enactment that apply for the purposes of the payroll tax enactment are incorporated by reference into this section for the purposes of subsection (1) with any modifications that the circumstances require, including the adaptations set out in subsection 235(3).

(5) Despite subsections (1) to (4), if a contribution is payable under the payroll tax enactment in respect of an amount of wages that is attributable to an employee that mainly reports for work outside the joint management area and tax would, but for this subsection, be imposed under this section in respect of that amount, no tax is payable under this section in respect of that amount.

Insurance Premiums Tax

237. (1) There is imposed under this section in respect of the joint management area a tax on a person in respect of insurance premiums paid

(a) after the day on which an administration agreement begins to apply in respect of the tax; and

(b) before the day on which the agreement is terminated in respect of the tax.

(2) The provisions of the insurance premiums tax enactment and the tax administration enactment that apply in respect of the tax on insurance premiums paid that is imposed on a person under Title III of the insurance premiums tax enactment are incorporated by reference — with any modifications that the circumstances require, including the adaptations set out in subsection (3) and section 238 — into this section for the purposes of subsection (1), including the determination of the tax imposed under this section and of any interest, penalties, charges and fees.

(3) The following adaptations to the insurance premiums tax enactment apply for the purposes of this section:

(a) a reference to the “Minister” or the “Minister of Revenue” that is a reference to Quebec’s Minister of Revenue

(i) if the reference is in relation to an amount owed or payable — or to a person liable to pay an amount — to that Minister, is to be read as “Her Majesty in right of Canada”,

(ii) if the reference is in relation to the remittance of any amount referred to in subparagraph (i), is to be read as “Receiver General for Canada”, and

(iii) if the reference is in relation to any other matter, is to be read as “Minister of National Revenue”; and

(b) a reference to “Québec” that is a reference to the territory of Quebec is to be read as “the joint management area”.

(4) The provisions of the income tax enactment that apply for the purposes of the insurance premiums tax enactment are incorporated by reference into this section for the purposes of subsection (1) with any modifications that the circumstances require including the adaptations set out in subsection 235(3).

(5) Despite subsections (1) to (4), if a tax is imposed under the insurance premiums tax enactment in respect of an amount of premium that is reasonably attributable to risks that may occur outside the joint management area and tax would, but for this subsection, be imposed under this section in respect of that amount, no tax is imposed under this section in respect of that amount.

Further Adaptations

238. (1) The following adaptations to the tax administration enactment apply for the purposes of this Part:

(a) a reference to “Agence du revenu du Québec” is to be read as “Agency (as defined in section 2 of the Canada Revenue Agency Act (S.C. 1999, c. 17))”;

(b) a reference to the “Minister” or the “Minister of Revenue” that is a reference to Quebec’s Minister of Revenue

(i) if the reference is in relation to an amount owed or payable — or to a person liable to pay an amount — to that Minister, is to be read as “Her Majesty in right of Canada”,

(ii) if the reference is in relation to the remittance of any amount referred to in subparagraph (i), is to be read as “Receiver General for Canada”, and

(iii) if the reference is in relation to any other matter, is to be read as “Minister of National Revenue”;

(c) a reference to “president and chief executive officer” is to be read as “Commissioner (as defined in section 2 of the Canada Revenue Agency Act (S.C. 1999, c. 17))”;

(d) a reference to “Québec” that is a reference to the territory of Quebec is to be read as “the joint management area”; and

(e) a reference to “the State”

(i) in section 1.4 of the tax administration enactment, is to be read as “Her Majesty in right of Canada or of Quebec”, and

(ii) elsewhere in the tax administration enactment, is to be read as “Her Majesty in right of Canada”.

(2) If in a provision of a selected enactment or the tax administration enactment there is a reference to a particular Act of Quebec, or a provision of an Act of Quebec, that is incorporated by reference in this Act or the Canada Pension Plan to apply as incorporated in respect of the joint management area, for the purposes of this Part that reference is to be read as a reference to this Act or the Canada Pension Plan, as the case may be, to the extent that it incorporates by reference the particular Act or provision.

(3) An election that is in effect in respect of a corporation, employer or person for the purposes of a selected enactment or the tax administration enactment is deemed to be in effect in respect of the corporation, employer or person for the purposes of this Part.

(4) For the purposes of this Part, the selected enactments and the tax administration enactment are to be read without reference to any provision that relates to the protection of information that is obtained by or on behalf of Quebec’s Minister of Revenue or that is prepared from information obtained by or on behalf of Quebec’s Minister of Revenue.

Administration

239. (1) The Minister of National Revenue must administer and enforce this Part and the Commissioner, as defined in section 2 of the Canada Revenue Agency Act, may exercise all the powers and perform the duties of the Minister of National Revenue under this Part.

(2) The Minister of National Revenue may authorize an officer or agent or a class of officers or agents to exercise powers or perform duties of the Minister of National Revenue under this Part.

(3) If an administration agreement is entered into and applies in respect of any tax, interest, penalty or other amount imposed under sections 235 to 237,

(a) Quebec’s Minister of Revenue, on behalf of or as agent for the Receiver General or the Minister of National Revenue, is authorized to perform the duties and to exercise all the powers and any discretion that the Receiver General or the Minister of National Revenue has under the section imposing the tax in respect of which the agreement applies and section 238; and

(b) the President and Chief Executive Officer of the Agence du revenu du Québec, on behalf of or as agent for the Commissioner, is authorized to perform the duties and to exercise all the powers and any discretion that the Commissioner has under the section imposing the tax in respect of which the agreement applies and section 238.

240. (1) In respect of a fiscal year (in this section having the same meaning as in subsection 2(1) of the Federal-Provincial Fiscal Arrangements Act), the Government of Quebec must, in accordance with the terms and conditions of an administration agreement, remit to the Government of Canada an amount equal to the amount by which

(a) the total of all amounts each of which is an amount collected — as or on account of a tax, interest, penalty or other amount imposed under sections 235 to 237 — by the Government of Quebec on behalf of the Government of Canada during the fiscal year

exceeds

(b) the total of all amounts each of which is

(i) a rebate, refund, remission or other similar payment that is made by the Government of Quebec on behalf of the Government of Canada during the fiscal year in respect of an amount included in the total referred to in paragraph (a) for the fiscal year or an earlier fiscal year, or

(ii) a payment that is described in subparagraph (i) for an earlier fiscal year and that has not resulted in a reduction in the amount remitted to the Government of Canada under this section in respect of an earlier fiscal year.

(2) In respect of a fiscal year, the Federal Minister must, in accordance with the terms and conditions of an administration agreement,

(a) credit the Quebec Revenue Account — Joint Management Area with an amount equal to the amount remitted by the Government of Quebec to the Government of Canada under subsection (1); and

(b) pay to the Government of Quebec the amount, if any, credited to the Quebec Revenue Account — Joint Management Area under paragraph (a).

(3) In respect of a fiscal year, payments may be made to the Government of Quebec out of the Consolidated Revenue Fund on account of an amount payable under paragraph (2)(b).

(4) If the Government of Quebec has received an amount in excess of the amount to which it is entitled under this section, the Federal Minister may recover as a debt due to Her Majesty in right of Canada an amount equal to that excess from any moneys that are or may become payable to the Government of Quebec under this Act or under any other Act of Parliament.

241. (1) If an administration agreement begins to apply in respect of a tax imposed under this Part, the Minister of National Revenue must cause to be published in the Canada Gazette a notice of the first day on which the agreement begins to apply in respect of the tax and the notice is to be published no later than 60 days before that day.

(2) If an administration agreement is terminated in respect of a tax imposed under this Part, the Minister of National Revenue must cause to be published in the Canada Gazette a notice of the day of the termination in respect of the tax and the notice is to be published no later than 60 days after that day.

242. For greater certainty, any tax, interest, penalty or other amount payable by a corporation, employer or person under this Part is a debt due to Her Majesty in right of Canada and is recoverable as such from the corporation, employer or person.

Courts

243. (1) Every court in Quebec has jurisdiction in respect of matters arising in the joint management area under this Part to the same extent as the court has jurisdiction in respect of matters arising within its ordinary territorial jurisdiction.

(2) For the purposes of subsection (1), the joint management area is deemed to be within the territorial limits of the judicial district of Montreal.

(3) Nothing in this section limits the jurisdiction that a court may exercise apart from this section.

(4) In this section, “court” includes a judge of the court and any provincial court judge or justice.

Regulations

244. (1) The Governor in Council may, on the recommendation of the Minister of Finance or the Minister of National Revenue, make regulations

(a) providing that a reference to a word or expression used in a selected enactment or the tax administration enactment is to be read or interpreted in a specified manner;

(b) adapting the manner in which a provision of a selected enactment or the tax administration enactment that is incorporated by reference into this Part is to be read, interpreted or applied, for the purposes of this Part;

(c) providing that a selected enactment or the tax administration enactment is to be read without reference to one or more of its provisions for the purposes of this Part;

(d) incorporating by reference all or part of any document that the Governor in Council considers appropriate for the purposes of this Part; and

(e) generally to carry out the purposes and provisions of this Part.

(2) A regulation made under subsection (1) has effect from the date it is published in the Canada Gazette or at such time after that date as may be specified in the regulation unless the regulation provides otherwise and

(a) has a relieving effect only;

(b) corrects an ambiguous or deficient regulation made under subsection (1) that is not in accordance with the object of this Part;

(c) is consequential on an amendment to this Part, a selected enactment or the tax administration enactment that is applicable before the date on which the regulation is published in the Canada Gazette; or

(d) gives effect to a budgetary or other public announcement, in which case the regulation may not, except where paragraph (a), (b) or (c) applies, have effect before

(i) if the regulation applies in respect of a taxation period, the taxation period in which the announcement was made, or

(ii) in any other case, the day on which the announcement was made.

(3) Despite subsection (2), a regulation made under subsection (1) has no effect at a time that is earlier than

(a) in the case of a regulation made under any of paragraphs (1)(a) to (c) in respect of a provision of a selected enactment or the tax administration enactment, the date on which or the period in respect of which the provision begins to apply; and

(b) in any other case, the date on which this Act receives royal assent.

AMENDMENTS TO THIS ACT

245. Section 111 of this Act is replaced by the following:

111. The Boards must not permit the use of a spill-treating agent in an authorization for a work or activity unless the Boards determine, taking into account any prescribed factors and any factors the Boards consider appropriate, that the use of the spill-treating agent is likely to achieve a net environmental benefit.

246. (1) Paragraph 155(1)(b) of this Act is replaced by the following:

(b) other than in the case of a small-scale test that meets the prescribed requirements, the Chief Conservation Officer approves in writing the use of the agent in response to the spill and it is used in accordance with any requirements set out in the approval; and

(2) Subsection 155(1) of this Act is amended by striking out “and” at the end of paragraph (b), by adding “and” at the end of paragraph (c) and by adding the following after paragraph (c):

(d) the agent is used in accordance with the regulations.

(3) Subsection 155(3) of this Act is replaced by the following:

(3) Other than in the case of a small-scale test, the Chief Conservation Officer must not approve the use of a spill-treating agent unless the Officer determines, taking into account any prescribed factors and any factors the officer considers appropriate, that the use of the spill-treating agent is likely to achieve a net environmental benefit.

CONSEQUENTIAL AMENDMENTS

Canada Pension Plan

247. The Canada Pension Plan is amended by adding the following after section 4:

National Energy Board Act

248. The definition “pipeline” in section 2 of the National Energy Board Act is replaced by the following:

“pipeline” means a line that is used or to be used for the transmission of oil, gas or any other commodity and that connects a province with any other province or provinces or extends beyond the limits of a province or the offshore area as defined in section 123 — other than a pipeline as defined in section 99 of the Canada–Quebec Gulf of St. Lawrence Petroleum Resources Accord Implementation Act — and includes all branches, extensions, tanks, reservoirs, storage facilities, pumps, racks, compressors, loading facilities, interstation systems of communication by telephone, telegraph or radio and real and personal property, or immovable and movable, and works connected to them, but does not include a sewer or water pipeline that is used or proposed to be used solely for municipal purposes;

Canada Oil and Gas Operations Act

249. (1) The definition “Accord Acts” in section 2 of the Canada Oil and Gas Operations Act is amended by striking out “and” at the end of paragraph (a), by adding “and” at the end of paragraph (b) and by adding the following after paragraph (b):

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

“Provincial Minister” means the Provincial Minister as defined in any of the Accord Acts;

250. Section 5.4 of the Act is replaced by the following:

5.4 (1) There is established a council, to be known as the Oil and Gas Administration Advisory Council, consisting of the following seven members, namely, the Chairperson of the Canada-Nova Scotia Offshore Petroleum Board, the Chairperson of the Canada–Newfoundland and Labrador Offshore Petroleum Board, the Chairperson of the National Energy Board, a person designated jointly by the federal Ministers and a person designated by each of the Provincial Ministers.

(2) The Council shall promote consistency and improvement in the administration of the regulatory regime in force under this Act and Part III of the Canada–Newfoundland and Labrador Atlantic Accord Implementation Act, Part III of the Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act and Part 2 of the Canada–Quebec Gulf of St. Lawrence Petroleum Resources Accord Implementation Act, and shall provide advice respecting those matters to the federal Ministers, the Provincial Ministers and the Boards referred to in subsection (1).

251. Subsection 5.5(1) of the Act is replaced by the following:

5.5 (1) The federal Ministers, with the approval of the Provincial Ministers, may establish a board, to be known as the Offshore Oil and Gas Training Standards Advisory Board, consisting of not more than 10 members, each of whom has special knowledge respecting offshore oil and gas operations or respecting training for those operations.

Income Tax Act

252. (1) The portion of subsection 124(4) of the English version of the Income Tax Act before the first definition is replaced by the following:

(4) The following definitions apply in this section.

(2) The definition “province” in subsection 124(4) of the Act is replaced by the following:

“province” includes the joint management area, the Nova Scotia offshore area and the Newfoundland offshore area.

(3) Subsection (2) applies to taxation years that begin after the day on which an administration agreement in respect of tax imposed under section 235 of the Canada–Quebec Gulf of St. Lawrence Petroleum Resources Accord Implementation Act comes into effect.

253. (1) Subparagraph 241(4)(d)(vi) of the Act is replaced by the following:

(vi) to an official of the government of a province that has received or is entitled to receive a payment referred to in this subparagraph, or to an official of the Department of Natural Resources, solely for the purposes of the provisions relating to payments to a province in respect of the taxable income of corporations earned, as the case may be, in the Nova Scotia offshore area under the Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act, in the Newfoundland offshore area under the Canada–Newfoundland and Labrador Atlantic Accord Implementation Act, in the joint management area under the Canada–Quebec Gulf of St. Lawrence Petroleum Resources Accord Implementation Act or in similar areas under similar Acts relating to the exploration for or exploitation of offshore Canadian petroleum and gas resources,

(2) Subsection 241(11) of the Act is replaced by the following:

(11) The references in subsections (1), (3), (4) and (10) to “this Act” are to be read as references to “this Act, the Federal-Provincial Fiscal Arrangements Act or Part 3 of the Canada–Quebec Gulf of St. Lawrence Petroleum Resources Accord Implementation Act”.

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

(2) Subsection (1) applies to taxation years that begin after the day on which an administration agreement in respect of tax imposed under section 235 of the Canada–Quebec Gulf of St. Lawrence Petroleum Resources Accord Implementation Act comes into effect.

Canadian Environmental Assessment Act, 2012

255. Paragraph 15(b) of the Canadian Environmental Assessment Act, 2012 is replaced by the following:

(b) the National Energy Board, in the case of a designated project that includes activities that are regulated under the National Energy Board Act, the Canada Oil and Gas Operations Act or the Canada–Quebec Gulf of St. Lawrence Petroleum Resources Accord Implementation Act and that are linked to the National Energy Board as specified in the regulations made under paragraph 84(a) or the order made under subsection 14(2);

256. Subsection 56(2) of the Act is amended by striking out “or” at the end of paragraph (a), by adding “or” at the end of paragraph (b) and by adding the following after paragraph (b):

COORDINATING AMENDMENTS

257. (1) In this section, “other Act” means the Energy Safety and Security Act.

(2) On the first day on which both section 15 of the other Act and section 2 of this Act are in force, paragraph (a) of the definition “spill-treating agent” in section 2 of this Act is replaced by the following:

(a) on the list established under section 14.2 of the Canada Oil and Gas Operations Act; and

(3) On the first day on which both section 15 of the other Act and section 143.1 of this Act are in force, then that section 143.1 is repealed.

COMING INTO FORCE

258. (1) Subject to subsection (2), the provisions of this Act, other than section 257, come into force on a day or days to be fixed by order of the Governor in Council.

(2) Sections 245 and 246 come into force five years after the day on which this Act receives royal assent or on any earlier day or days that may be fixed by order of the Governor in Council.