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
MINISTER OF FINANCE
90724
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 February 11, 2014 and other measures”.
SUMMARY
Part 1 implements income tax measures and related measures proposed in the February 11, 2014 budget. Most notably, it
(a) increases the maximum amount of eligible expenses for the adoption expense tax credit;
(b) expands the list of expenses eligible for the medical expense tax credit to include the cost of the design of individualized therapy plans and costs associated with service animals for people with severe diabetes;
(c) introduces the search and rescue volunteers tax credit;
(d) extends, for one year, the mineral exploration tax credit for flow-through share investors;
(e) expands the circumstances in which members of underfunded pension plans can benefit from unreduced pension-to-RRSP transfer limits;
(f) eliminates the need for individuals to apply for the GST/HST credit and allows the Minister of National Revenue to automatically determine if an individual is eligible to receive the credit;
(g) extends to 10 years the carry-forward period with respect to certain donations of ecologically sensitive land;
(h) removes, for certified cultural property acquired as part of a gifting arrangement that is a tax shelter, the exemption from the rule that deems the value of a gift to be no greater than its cost to the donor;
(i) allows the Minister of National Revenue to refuse to register, or revoke the registration of, a charity or Canadian amateur athletic association that accepts a donation from a state supporter of terrorism;
(j) reduces, for certain small and medium-sized employers, the frequency of remittances for source deductions;
(k) improves the Canada Revenue Agency’s ability to provide feedback to the Financial Transactions and Reports Analysis Centre of Canada; and
(l) requires a listing of outstanding tax measures to be tabled in Parliament.
Part 1 also implements other selected income tax measures. Most notably, it
(a) introduces transitional rules relating to the labour-sponsored venture capital corporations tax credit;
(b) requires certain financial intermediaries to report to the Canada Revenue Agency international electronic funds transfers of $10,000 or more;
(c) makes amendments relating to the introduction of the Offshore Tax Informant Program of the Canada Revenue Agency;
(d) permits the disclosure of taxpayer information to an appropriate police organization in certain circumstances if the information relates to a serious offence; and
(e) provides that the Business Development Bank of Canada and BDC Capital Inc. are not financial institutions for the purposes of the Income Tax Act’s mark-to-market rules.
Part 2 implements certain goods and services tax/harmonized sales tax (GST/HST) measures proposed in the February 11, 2014 budget by
(a) expanding the GST/HST exemption for training that is specially designed to assist individuals with a disorder or disability to include the service of designing such training;
(b) expanding the GST/HST exemption for services rendered to individuals by certain health care practitioners to include professional services rendered by acupuncturists and naturopathic doctors;
(c) adding eyewear specially designed to treat or correct a defect of vision by electronic means to the list of GST/HST zero-rated medical and assistive devices;
(d) extending to newly created members of a group the election that allows members of a closely-related group to not account for GST/HST on certain supplies between them, introducing joint and several (or solidary) liability for the parties to that election for any GST/HST liability on those supplies and adding a requirement to file that election with the Canada Revenue Agency;
(e) giving the Minister of National Revenue the discretionary authority to register a person for GST/HST purposes if the person fails to comply with the requirement to apply for registration, even after having been notified by the Canada Revenue Agency of that requirement; and
(f) improving the Canada Revenue Agency’s ability to provide feedback to the Financial Transactions and Reports Analysis Centre of Canada.
Part 2 also implements other GST/HST measures by
(a) providing a GST/HST exemption for supplies of hospital parking for patients and visitors, clarifying that the GST/HST exemption for supplies of a property, when all or substantially all of the supplies of the property by a charity are made for free, does not apply to paid parking and clarifying that paid parking provided by charities that are set up or used by municipalities, universities, public colleges, schools and hospitals to operate their parking facilities does not qualify for the special GST/HST exemption for parking supplied by charities;
(b) clarifying that reports of international electronic funds transfers made to the Canada Revenue Agency may be used for the purposes of the administration of the GST/HST;
(c) making amendments relating to the introduction of the Offshore Tax Informant Program of the Canada Revenue Agency;
(d) permitting the disclosure of confidential GST/HST information to an appropriate police organization in certain circumstances if the information relates to a serious offence; and
(e) clarifying that a person cannot claim input tax credits in respect of an amount of GST/HST that has already been recovered by the person from a supplier.
Part 3 implements excise measures proposed in the February 11, 2014 budget by
(a) adjusting the domestic rate of excise duty on tobacco products to account for inflation and eliminating the preferential excise duty treatment of tobacco products available through duty free markets;
(b) ensuring that excise tax returns are filed accurately through the addition of a new administrative monetary penalty and an amended criminal offence for the making of false statements or omissions, consistent with similar provisions in the GST/HST portion of the Excise Tax Act; and
(c) improving the Canada Revenue Agency’s ability to provide feedback to the Financial Transactions and Reports Analysis Centre of Canada.
Part 3 also implements other excise measures by
(a) permitting the disclosure of confidential information to an appropriate police organization in certain circumstances if the information relates to a serious offence; and
(b) making amendments relating to the introduction of the Offshore Tax Informant Program of the Canada Revenue Agency.
In addition, Part 3 amends the Air Travellers Security Charge Act, the Excise Act, 2001 and the Excise Tax Act to clarify that reports of international electronic funds transfers made to the Canada Revenue Agency may be used for the purposes of the administration of those Acts.
Part 4 amends the Customs Tariff. In particular, it
(a) reduces the Most-Favoured-Nation rates of duty and, if applicable, rates of duty under the other tariff treatments on tariff items related to mobile offshore drilling units used in oil and gas exploration and development that are imported on or after May 5, 2014;
(b) removes the exemption provided by tariff item 9809.00.00 and makes consequential amendments to tariff item 9833.00.00 to apply the same tariff rules to the Governor General that are applied to other public office holders; and
(c) clarifies the tariff classification of certain imported food products, effective November 29, 2013.
Part 5 enacts the Canada–United States Enhanced Tax Information Exchange Agreement Implementation Act and amends the Income Tax Act to introduce consequential information reporting requirements.
Part 6 enacts and amends several Acts in order to implement various measures.
Division 1 of Part 6 provides for payments to compensate for deductions in certain benefits and allowances that are payable under the Canadian Forces Members and Veterans Re-establishment and Compensation Act, the War Veterans Allowance Act and the Civilian War-related Benefits Act.
Division 2 of Part 6 amends the Bank of Canada Act and the Canada Deposit Insurance Corporation Act to authorize the Bank of Canada to provide banking and custodial services to the Canada Deposit Insurance Corporation.
Division 3 of Part 6 amends the Hazardous Products Act to better regulate the sale and importation of hazardous products intended for use, handling or storage in a work place in Canada in accordance with the Regulatory Cooperation Council Joint Action Plan initiative for work place chemicals. In particular, the amendments implement the Globally Harmonized System of Classification and Labelling of Chemicals with respect to, among other things, labelling and safety data sheet requirements. It also provides for enhanced powers related to administration and enforcement. Finally, it makes amendments to the Canada Labour Code and the Hazardous Materials Information Review Act.
Division 4 of Part 6 amends the Importation of Intoxicating Liquors Act to authorize individuals to transport beer and spirits from one province to another for their personal consumption.
Division 5 of Part 6 amends the Judges Act to increase the number of judges of the Superior Court of Quebec and the Court of Queen’s Bench of Alberta.
Division 6 of Part 6 amends the Members of Parliament Retiring Allowances Act to prohibit parliamentarians from contributing to their pension and accruing pensionable service as a result of a suspension.
Division 7 of Part 6 amends the National Defence Act to recognize the historic names of the Royal Canadian Navy, the Canadian Army and the Royal Canadian Air Force while preserving the integration and the unification achieved under the Canadian Forces Reorganization Act and to provide that the designations of rank and the circumstances of their use are prescribed in regulations made by the Governor in Council.
Division 8 of Part 6 amends the Customs Act to extend to 90 days the time for making a request for a review of a seizure, ascertained forfeiture or penalty assessment and to provide that requests for a review and third-party claims can be made directly to the Minister of Public Safety and Emergency Preparedness.
Division 9 of Part 6 amends the Atlantic Canada Opportunities Agency Act to provide for the dissolution of the Atlantic Canada Opportunities Board and to repeal the requirement for the President of the Atlantic Canada Opportunities Agency to submit a comprehensive report every five years on the Agency’s activities and on the impact those activities have had on regional disparity.
Division 10 of Part 6 dissolves the Enterprise Cape Breton Corporation and authorizes, among other things, the transfer of its assets and obligations, as well as those of its subsidiaries, to either the Atlantic Canada Opportunities Agency or Her Majesty in right of Canada as represented by the Minister of Public Works and Government Services. It also provides that the employees of the Corporation and its subsidiaries are deemed to have been appointed under the Public Service Employment Act and includes provisions related to their terms and conditions of employment. Furthermore, it amends the Atlantic Canada Opportunities Agency Act to, among other things, confer on the Atlantic Canada Opportunities Agency the authority that is necessary for the administration, management, control and disposal of the assets and obligations transferred to the Agency. It also makes consequential amendments to other Acts and repeals the Enterprise Cape Breton Corporation Act.
Division 11 of Part 6 provides for the transfer of responsibility for the administration of the programs known as the “Online Works of Reference” and the “Virtual Museum of Canada” from the Minister of Canadian Heritage to the Canadian Museum of History.
Division 12 of Part 6 amends the Nordion and Theratronics Divestiture Authorization Act to remove certain restrictions on the acquisition of voting shares of Nordion.
Division 13 of Part 6 amends the Bank Act to add regulation-making powers respecting a bank’s activities in relation to derivatives and benchmarks.
Division 14 of Part 6 amends the Insurance Companies Act to broaden the Governor in Council’s authority to make regulations respecting the conversion of a mutual company into a company with common shares.
Division 15 of Part 6 amends the Motor Vehicle Safety Act to support the objectives of the Regulatory Cooperation Council to enhance the alignment of Canadian and U.S. regulations while protecting Canadians. It introduces measures to accelerate and streamline the regulatory process, reduce the administrative burden for manufacturers and importers and improve safety for Canadians through revised oversight procedures and enhanced availability of vehicle safety information.
The amendments to the Railway Safety Act and the Transportation of Dangerous Goods Act, 1992 modernize the legislation by aligning it with the Cabinet Directive on Regulatory Management.
This Division also amends the Safe Food for Canadians Act to authorize the Governor in Council to make regulations respecting activities related to specified fresh fruits and vegetables, including requiring a person who engages in certain activities to be a member of a specified entity or organization. It also repeals the Board of Arbitration.
Division 16 of Part 6 amends the Telecommunications Act to set a maximum amount that a Canadian carrier can charge to another Canadian carrier for certain roaming services.
Division 17 of Part 6 amends the Canada Labour Code to allow employees to interrupt their compassionate care leave or leave related to their child’s critical illness, death or disappearance in order to take leave because of sickness or a work-related illness or injury. It also amends the Employment Insurance Act to facilitate access to sickness benefits for claimants who are in receipt of compassionate care benefits or benefits for parents of critically ill children.
Division 18 of Part 6 amends the Canadian Food Inspection Agency Act to provide that fees fixed under that Act for the use of a facility provided by the Canadian Food Inspection Agency under the Safe Food for Canadians Act as well as fees fixed for services, products and rights and privileges provided by the Agency under that Act are exempt from the application of the User Fees Act.
Division 19 of Part 6 amends the Proceeds of Crime (Money Laundering) and Terrorist Financing Act to, among other things, enhance the client identification, record keeping and registration requirements for financial institutions and intermediaries, refer to online casinos, and extend the application of the Act to persons and entities that deal in virtual currencies and foreign money services businesses. Furthermore, it makes modifications in regards to the information that the Financial Transactions and Reports Analysis Centre of Canada may receive, collect or disclose, and expands the circumstances in which the Centre or the Canada Border Services Agency can disclose information received or collected under the Act. It also updates the review and appeal provisions related to cross-border currency reporting and brings Part 1.1 of the Act into force.
Division 20 of Part 6 amends the Immigration and Refugee Protection Act and the Economic Action Plan 2013 Act, No. 2 to, among other things,
(a) require certain applications to be made electronically;
(b) provide for the making of regulations regarding the establishment of a system of administrative monetary penalties for the contravention of conditions applicable to employers hiring foreign workers;
(c) provide for the termination of certain applications for permanent residence in respect of which a decision as to whether the selection criteria are met is not made before February 11, 2014; and
(d) clarify and strengthen requirements related to the expression of interest regime.
Division 21 of Part 6 amends the Public Service Labour Relations Act to clarify that an adjudicator may grant systemic remedies when it has been determined that the employer has engaged in a discriminatory practice.
It also clarifies the transitional provisions in respect of essential services that were enacted by the Economic Action Plan 2013 Act, No. 2.
Division 22 of Part 6 amends the Softwood Lumber Products Export Charge Act, 2006 to clarify how payments to provinces under section 99 of that Act are to be determined.
Division 23 of Part 6 amends the Budget Implementation Act, 2009 so that the aggregate amount of payments to provinces and territories for matters relating to the establishment of a Canadian securities regulation regime may be fixed through an appropriation Act.
Division 24 of Part 6 amends the Protection of Residential Mortgage or Hypothecary Insurance Act and the National Housing Act to provide that certain criteria established in a regulation may apply to an existing insured mortgage or hypothecary loan.
Division 25 of Part 6 amends the Trade-marks Act to, among other things, make that Act consistent with the Singapore Treaty on the Law of Trademarks and add the authority to make regulations for carrying into effect the Protocol Relating to the Madrid Agreement Concerning the International Registration of Marks. The amendments include the simplification of the requirements for obtaining a filing date in relation to an application for the registration of a trade-mark, the elimination of the requirement to declare use of a trade-mark before registration, the reduction of the term of registration of a trade-mark from 15 to 10 years, and the adoption of the classification established by the Nice Agreement Concerning the International Classification of Goods and Services for the Purposes of the Registration of Marks.
Division 26 of Part 6 amends the Trade-marks Act to repeal the power to appoint the Registrar of Trade-marks and to provide that the Registrar is the person appointed as Commissioner of Patents under subsection 4(1) of the Patent Act.
Division 27 of Part 6 amends the Old Age Security Act to prevent the payment of Old Age Security income-tested benefits for the entire period of a sponsorship undertaking by removing the current 10-year cap.
Division 28 of Part 6 enacts the New Bridge for the St. Lawrence Act, respecting the construction and operation of a new bridge in Montreal to replace the Champlain Bridge and the Nuns’ Island Bridge.
Division 29 of Part 6 enacts the Administrative Tribunals Support Service of Canada Act, which establishes the Administrative Tribunals Support Service of Canada (ATSSC) as a portion of the federal public administration. The ATSSC becomes the sole provider of resources and staff for 11 administrative tribunals and provides facilities and support services to those tribunals, including registry, administrative, research and analysis services. The Division also makes consequential amendments to the Acts establishing those tribunals and to other Acts related to those tribunals.
Division 30 of Part 6 enacts the Apprentice Loans Act, which provides for financial assistance for apprentices to help with the cost of their training. Under that Act, apprentices registered in eligible trades will be eligible for loans that will be interest-free until their training ends.
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 FEBRUARY 11, 2014 AND OTHER MEASURES
SHORT TITLE
1.       Economic Action Plan 2014 Act, No. 1
PART 1
AMENDMENTS TO THE INCOME TAX ACT AND TO RELATED LEGISLATION
2–39.       
PART 2
AMENDMENTS TO THE EXCISE TAX ACT (GST/HST MEASURES)
40–61.       
PART 3
AMENDMENTS TO THE EXCISE ACT, 2001, THE EXCISE TAX ACT (OTHER THAN GST/HST MEASURES) AND THE AIR TRAVELLERS SECURITY CHARGE ACT
62–90.       
PART 4
CUSTOMS TARIFF
91–98.       
PART 5
CANADA–UNITED STATES ENHANCED TAX INFORMATION EXCHANGE AGREEMENT IMPLEMENTATION ACT
99.       Enactment of Act
AN ACT TO IMPLEMENT THE CANADA–UNITED STATES ENHANCED TAX INFORMATION EXCHANGE AGREEMENT
1.       Canada–United States Enhanced Tax Information Exchange Agreement Implementation Act
2.       Definition of “Agreement”
3.       Agreement approved
4.       Inconsistent laws — general rule
5.       Regulations
6.       Entry into force of Agreement
100–101.       
PART 6
VARIOUS MEASURES
Division 1
Payments — Veterans Affairs
102–107.       
Division 2
Canada Deposit Insurance Corporation
108–109.       
Division 3
Regulatory Cooperation Council Initiative on Workplace Chemicals
110–162.       
Division 4
Importation of Intoxicating Liquors Act
163.       
Division 5
Judges Act
164–165.       
Division 6
Members of Parliament Retiring Allowances Act
166–167.       
Division 7
National Defence Act
168–171.       
Division 8
Customs Act
172–174.       
Division 9
Atlantic Canada Opportunities Agency
175–178.       
Division 10
Enterprise Cape Breton Corporation
179–192.       
Division 11
Museums Act
193–205.       
Division 12
Nordion and Theratronics Divestiture Authorization Act
206–209.       
Division 13
Bank Act
210.       
Division 14
Insurance Companies Act
211.       
Division 15
Regulatory Cooperation
212–238.       
Division 16
Telecommunications Act
239–241.       
Division 17
Sickness Benefits
242–251.       
Division 18
Canadian Food Inspection Agency Act
252–253.       
Division 19
Money Laundering and Terrorist Financing
254–298.       
Division 20
Immigration
299–307.       
Division 21
Public Service Labour Relations
308–310.       
Division 22
Softwood Lumber Products Export Charge Act, 2006
311–312.       
Division 23
Budget Implementation Act, 2009
313.       
Division 24
Securitization of Insured Mortgage or Hypothecary Loans
314–316.       
Division 25
Amendments Relating to International Treaties on Trademarks
317–368.       
Division 26
Reduction of Governor in Council Appointments
369–370.       
Division 27
Old Age Security Act
371–374.       
Division 28
New Bridge for the St. Lawrence Act
375.       Enactment of Act
AN ACT RESPECTING A NEW BRIDGE IN MONTREAL TO REPLACE THE CHAMPLAIN BRIDGE AND THE NUNS’ ISLAND BRIDGE
SHORT TITLE
1.       New Bridge for the St. Lawrence Act
INTERPRETATION
2.       Definitions
DESIGNATION
3.       Power to designate Minister
APPLICATION
4.       Role of Minister
5.       Declaration
6.       Exemption — Bridges Act
AGREEMENTS
7.       Minister of Public Works and Government Services
8.       Implementation
TOLLS, FEES OR OTHER CHARGES
9.       Payment
10.       Charges recoverable
ORDER IN COUNCIL
11.       Other exemptions
REGULATIONS
12.       Ministerial regulations
Division 29
Administrative Tribunals Support Service of Canada Act
376.       Enactment of Act
AN ACT TO ESTABLISH THE ADMINISTRATIVE TRIBUNALS SUPPORT SERVICE OF CANADA
SHORT TITLE
1.       Administrative Tribunals Support Service of Canada Act
INTERPRETATION
2.       Definitions
ADMINISTRATIVE TRIBUNALS SUPPORT SERVICE OF CANADA
3.       Establishment of Service
4.       Principal office
CHIEF ADMINISTRATOR
5.       Appointment
6.       Status of Chief Administrator
7.       Absence or incapacity
8.       Salary and expenses
9.       Chief executive officer
10.       Responsibility
11.       General powers
12.       Limitation
13.       Delegation
ADMINISTRATIVE TRIBUNAL CHAIRPERSONS
14.       For greater certainty
EMPLOYEES OF THE SERVICE
15.       Appointment of employees
GENERAL
16.       Deeming — filing documents and giving notice
17.       Deeming — amounts payable
18.       Amounts for operation of administrative tribunal
377–482.       
Division 30
Apprentice Loans Act
483.       Enactment of Act
AN ACT RESPECTING THE MAKING OF LOANS TO APPRENTICES
SHORT TITLE
1.       Apprentice Loans Act
INTERPRETATION
2.       Definitions
PURPOSE
3.       Purpose
APPRENTICE LOANS
4.       Agreements with eligible apprentices
5.       Agreements or arrangements with service providers
6.       Suspension or denial of apprentice loans
SPECIAL PAYMENTS
7.       Special payments
INTEREST-FREE AND DEFERRAL PERIODS
8.       Interest-free period
DEATH OR DISABILITY OF BORROWER
9.       Death of borrower
10.       Severe permanent disability
MAXIMUM AMOUNT OF OUTSTANDING APPRENTICE LOANS
11.       Maximum amount
REGULATIONS
12.       Regulations
GENERAL
13.       Forms and documents
14.       Right of recovery by Minister
15.       Waiver
16.       Apprentice loan denied due to error
17.       Limitation or prescription period
18.       Requirement to provide information or documents
19.       False statement or information
20.       Administrative measures
21.       Authority to enter into agreements and arrangements
22.       Payment out of C.R.F.
484–486.       
SCHEDULE 1
SCHEDULE 2
SCHEDULE 3
SCHEDULE 4
SCHEDULE 5
SCHEDULE 6
2nd Session, 41st 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
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 2014 Act, No. 1.
PART 1
AMENDMENTS TO THE INCOME TAX ACT AND TO RELATED LEGISLATION
R.S., c. 1 (5th Supp.)
Income Tax Act
2. Subsection 56(1) of the Income Tax Act is amended by striking out “and” at the end of paragraph (z.2), by adding “and” at the end of paragraph (z.3) and by adding the following after paragraph (z.3):
Tax informant program
(z.4) any amount received in the year by the taxpayer under a contract, to provide information to the Canada Revenue Agency, entered into by the taxpayer under a program administered by the Canada Revenue Agency to obtain information relating to tax non-compliance.
3. Section 60 of the Act is amended by striking out “and” at the end of paragraph (y), by adding “and” at the end of paragraph (z) and by adding the following after paragraph (z):
Tax informant program
(z.1) the total of all amounts each of which is an amount paid in the year as a repayment of an amount that was included, because of paragraph 56(1)(z.4), in computing the taxpayer’s income for the year or a preceding taxation year.
4. (1) The portion of subsection 81(4) of the Act after subparagraph (b)(ii) is replaced by the following:
there shall not be included in computing the individual’s income derived from the perform-ance of those duties the lesser of $1,000 and the total of those amounts, unless the individual makes a claim under section 118.06 or 118.07 for the year.
(2) Subsection (1) applies to the 2014 and subsequent taxation years.
5. (1) The portion of subparagraph 110.1(1)(d)(iii) of the Act before clause (A) is replaced by the following:
(iii) the gift was made by the corporation in the year or in any of the 10 preceding taxation years to
(2) Subsection (1) applies to gifts made after February 10, 2014.
6. (1) Paragraph (a) of the description of B in subsection 118.01(2) of the Act is replaced by the following:
(a) $15,000, and
(2) Subsection (1) applies to the 2014 and subsequent taxation years.
(3) Subsection 117.1(1) of the Act does not apply in respect of subsection 118.01(2) of the Act for the 2014 taxation year.
7. (1) Subsections 118.06(1) and (2) of the Act are replaced by the following:
Definition of “eligible volunteer firefighting services”
118.06 (1) In this section and section 118.07, “eligible volunteer firefighting services” means services provided by an individual in the individual’s capacity as a volunteer firefighter to a fire department that consist primarily of responding to and being on call for firefighting and related emergency calls, attending meetings held by the fire department and participating in required training related to the prevention or suppression of fires, but does not include services provided to a particular fire department if the individual provides firefighting services to the department otherwise than as a volunteer.
Volunteer firefighter tax credit
(2) For the purpose of computing the tax payable under this Part for a taxation year by an individual who performs eligible volunteer firefighting services in the year, there may be deducted the amount determined by multiplying $3,000 by the appropriate percentage for the taxation year if the individual
(a) performs in the year not less than 200 hours of service each of which is an hour of
(i) eligible volunteer firefighting service for a fire department, or
(ii) eligible search and rescue volunteer service for an eligible search and rescue organization; and
(b) provides the certificates referred to in subsections (3) and 118.07(3) as and when requested by the Minister.
(2) Subsection (1) applies to the 2014 and subsequent taxation years.
8. (1) The Act is amended by adding the following after section 118.06:
Definitions
118.07 (1) The following definitions apply in this section and section 118.06.
“eligible search and rescue organization”« organisme admissible de recherche et sauvetage »
“eligible search and rescue organization” means a search and rescue organization
(a) that is a member of the Search and Rescue Volunteer Association of Canada, the Civil Air Search and Rescue Association or the Canadian Coast Guard Auxiliary; or
(b) whose status as a search and rescue organization is recognized by a provincial, municipal or public authority.
“eligible search and rescue volunteer services”« services admissibles de volontaire en recherche et sauvetage »
“eligible search and rescue volunteer services” means services, other than eligible volunteer firefighting services, provided by an individual in the individual’s capacity as a volunteer to an eligible search and rescue organization that consist primarily of responding to and being on call for search and rescue and related emergency calls, attending meetings held by the organization and participating in required training related to search and rescue services, but does not include services provided to an organization if the individual provides search and rescue services to the organization otherwise than as a volunteer.
Search and rescue volunteer tax credit
(2) For the purpose of computing the tax payable under this Part for a taxation year by an individual who performs eligible search and rescue volunteer services in the year, there may be deducted the amount determined by multiplying $3,000 by the appropriate percentage for the taxation year if the individual
(a) performs in the year not less than 200 hours of service each of which is an hour of
(i) eligible search and rescue volunteer service for an eligible search and rescue organization, or
(ii) eligible volunteer firefighting services for a fire department;
(b) provides the certificates referred to in subsections (3) and 118.06(3) as and when requested by the Minister; and
(c) has not deducted an amount under section 118.06 for the year.
Certificate
(3) If the Minister so demands, an individual making a claim under this section in respect of a taxation year shall provide to the Minister a written certificate from the team president, or other individual who fulfils a similar role, of each eligible search and rescue organization to which the individual provided eligible search and rescue volunteer services for the year, attesting to the number of hours of eligible search and rescue volunteer services performed in the year by the individual for the particular organization.
(2) Subsection (1) applies to the 2014 and subsequent taxation years.
9. (1) The portion of paragraph (c) of the definition “total ecological gifts” in subsection 118.1(1) of the Act before subparagraph (i) is replaced by the following:
(c) the gift was made by the individual in the year or in any of the 10 preceding taxation years to
(2) Subsection (1) applies to gifts made after February 10, 2014.
10. (1) The portion of paragraph 118.2(2)(l) of the Act before subparagraph (i) is replaced by the following:
(l) on behalf of the patient who is blind or profoundly deaf or has severe autism, severe diabetes, severe epilepsy or a severe and prolonged impairment that markedly restricts the use of the patient’s arms or legs,
(2) Subsection 118.2(2) of the Act is amended by adding the following after paragraph (l.91):
(l.92) as remuneration for the design of an individualized therapy plan for the patient because of the patient’s severe and prolonged impairment, if
(i) because of the patient’s impairment, an amount would be, if this Act were read without reference to paragraph 118.3(1)(c), deductible under section 118.3 in computing a taxpayer’s tax payable under this Part for the taxation year in which the remuneration is paid,
(ii) the plan is required to access public funding for specialized therapy or is prescribed by
(A) a medical doctor or a psychologist, in the case of mental impairment, or
(B) a medical doctor or an occupational therapist, in the case of a physical impairment,
(iii) the therapy set out in the plan is prescribed by and, if undertaken, administered under the general supervision of
(A) a medical doctor or a psychologist, in the case of mental impairment, or
(B) a medical doctor or an occupational therapist, in the case of a physical impairment, and
(iv) the payment is made to a person ordinarily engaged in a business that includes the design of such plans for individuals who are not related to the payee;
(3) Subsections (1) and (2) apply in respect of expenses incurred after 2013.
11. (1) Paragraph 118.3(2)(d) of the Act is replaced by the following:
(d) the amount of that person’s tax payable under this Part for the year computed before any deductions under this Division (other than under sections 118 to 118.07 and 118.7).
(2) Subsection (1) applies to the 2014 and subsequent taxation years.
12. (1) The description of C in subsection 118.61(1) of the Act is replaced by the following:
C      is the lesser of the value of B and the amount that would be the individual’s tax payable under this Part for the year if no amount were deductible under this Division (other than an amount deductible under this section and any of sections 118 to 118.07, 118.3 and 118.7);
(2) Paragraph 118.61(2)(b) of the Act is replaced by the following:
(b) the amount that would be the individual’s tax payable under this Part for the year if no amount were deductible under this Division (other than an amount deductible under this section and any of sections 118 to 118.07, 118.3 and 118.7).
(3) Subsections (1) and (2) apply to the 2014 and subsequent taxation years.
13. (1) Paragraph (a) of the description of C in section 118.8 of the Act is replaced by the following:
(a) the amount that would be the spouse’s or common-law partner’s tax payable under this Part for the year if no amount were deductible under this Division (other than an amount deductible under subsection 118(1) because of paragraph (c) of the description of B in that subsection, under subsection 118(10) or under any of sections 118.01 to 118.07, 118.3, 118.61 and 118.7)
(2) Subparagraph (b)(ii) of the description of C in section 118.8 of the Act is replaced by the following:
(ii) the amount that would be the spouse’s or common-law partner’s tax payable under this Part for the year if no amount were deductible under this Division (other than an amount deductible under any of sections 118 to 118.07, 118.3, 118.61 and 118.7).
(3) Subsections (1) and (2) apply to the 2014 and subsequent taxation years.
14. (1) The description of B in paragraph 118.81(a) of the Act is replaced by the following:
B      is the amount that would be the person’s tax payable under this Part for the year if no amount were deductible under this Division (other than an amount deductible under any of sections 118 to 118.07, 118.3, 118.61 and 118.7), and
(2) Subsection (1) applies to the 2014 and subsequent taxation years.
15. (1) Section 118.92 of the Act is replaced by the following:
Ordering of credits
118.92 In computing an individual’s tax payable under this Part, the following provisions shall be applied in the following order: subsections 118(1) and (2), section 118.7, subsections 118(3) and (10) and sections 118.01, 118.02, 118.03, 118.031, 118.04, 118.05, 118.06, 118.07, 118.3, 118.61, 118.5, 118.6, 118.9, 118.8, 118.2, 118.1, 118.62 and 121.
(2) Subsection (1) applies to the 2014 and subsequent taxation years.
16. (1) Section 118.94 of the Act is replaced by the following:
Tax payable by non-residents (credits restricted)
118.94 Sections 118 to 118.07 and 118.2, subsections 118.3(2) and (3) and sections 118.6, 118.8 and 118.9 do not apply for the purpose of computing the tax payable under this Part for a taxation year by an individual who at no time in the year is resident in Canada unless all or substantially all the individual’s income for the year is included in computing the individual’s taxable income earned in Canada for the year.
(2) Subsection (1) applies to the 2014 and subsequent taxation years.
17. (1) The portion of subsection 122.5(3) of the Act before the formula is replaced by the following:
Deemed payment on account of tax
(3) An eligible individual in relation to a month specified for a taxation year who files a return of income for the taxation year is deemed to have paid during the specified month on account of their tax payable under this Part for the taxation year an amount equal to ¼ of the amount, if any, determined by the formula
(2) Subsection 122.5(5) of the Act is replaced by the following:
Only one eligible individual
(5) If an individual is a qualified relation of another individual in relation to a month specified for a taxation year and both those individuals would be, but for this subsection, eligible individuals in relation to the specified month, only the individual that the Minister designates is the eligible individual in relation to the specified month.
(3) Subsections (1) and (2) apply to the 2014 and subsequent taxation years.
18. (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 2014 and before 2016 (including, for greater certainty, an expense that is deemed by subsection 66(12.66) to be incurred before 2016) 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 2014 and before April 2015, 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 2014 and before April 2015;
(3) Subsections (1) and (2) apply to expenses renounced under a flow-through share agreement entered into after March 2014.
19. (1) Paragraph 127.531(a) of the Act is replaced by the following:
(a) an amount deducted under any of subsections 118(1), (2) and (10), sections 118.01 to 118.07, subsection 118.3(1), sections 118.5 to 118.7 and 119 and subsection 127(1) in computing the individual’s tax payable for the year under this Part; or
(2) Subsection (1) applies to the 2014 and subsequent taxation years.
20. (1) Clause 128(2)(e)(iii)(A) of the Act is replaced by the following:
(A) under any of sections 118 to 118.07, 118.2, 118.3, 118.5, 118.6, 118.8 and 118.9,
(2) Subsection (1) applies to the 2014 and subsequent taxation years.
21. (1) Subsection 149.1(4.1) of the Act is amended by striking out “and” at the end of paragraph (d), by adding “and” at the end of paragraph (e) and by adding the following after paragraph (e):
(f) of a registered charity, if it accepts a gift from a foreign state, as defined in section 2 of the State Immunity Act, that is set out on the list referred to in subsection 6.1(2) of that Act.
(2) Subsection 149.1(4.2) 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) if the association accepts a gift from a foreign state, as defined in section 2 of the State Immunity Act, that is set out on the list referred to in subsection 6.1(2) of that Act.
(3) Subsection 149.1(25) 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):
(c) the charity or association has accepted a gift from a foreign state, as defined in section 2 of the State Immunity Act, that is set out on the list referred to in subsection 6.1(2) of that Act.
(4) Subsections (1) to (3) apply in respect of gifts accepted after February 10, 2014.
22. (1) Subsection 152(1.2) of the Act is amended by striking out “and” at the end of paragraph (b), by adding “and” at the end of paragraph (c) and by adding the following after paragraph (c):
(d) if the Minister determines the amount deemed by subsection 122.5(3) to have been paid by an individual for a taxation year to be nil, subsection (2) does not apply to the determination unless the individual requests a notice of determination from the Minister.
(2) Subsection 152(10) of the Act is replaced by the following:
Tax deemed not assessed
(10) Notwithstanding any other provision of this section, an amount of tax is deemed, for the purpose of any agreement entered into by or on behalf of the Government of Canada under section 7 of the Federal-Provincial Fiscal Arrangements Act, not to have been assessed under this Act until
(a) the end of the period during which the security is accepted by the Minister, if adequate security for the tax is accepted by the Minister under subsection 220(4.5) or (4.6); or
(b) the amount is collected by the Minister, if information relevant to the assessment of the amount was provided to the Canada Revenue Agency under a contract entered into by a person under a program administered by the Canada Revenue Agency to obtain information relating to tax non-compliance.
(3) Subsection (1) applies to the 2014 and subsequent taxation years.
23. Paragraph 153(1)(s) of the Act is replaced by the following:
(s) an amount described in paragraph 56(1)(r), (z.2) or (z.4), or
24. (1) The portion of subsection 204.81(8.3) of the Act before paragraph (a) is replaced by the following:
Transitional rules
(8.3) If a registered labour-sponsored venture capital corporation notifies the Minister in writing of its intent to revoke its registration under this Part, the following rules apply:
(2) Subsection (1) is deemed to have come into force on November 27, 2013.
25. (1) Paragraph 204.85(3)(d) of the Act is amended by striking out “or” at the end of subparagraph (iv), by adding “or” at the end of subparagraph (v) and by adding the following after subparagraph (v):
(vi) immediately before the amalgamation or merger, one or more of the predecessor corporations is a corporation that has given notification under subsection 204.81(8.3) and one or more of the predecessor corporations is a registered labour-sponsored venture capital corporation that has not given notification under that subsection;
(2) Subsection (1) is deemed to have come into force on November 27, 2013.
26. Subsection 212(1) of the Act is amended by striking out “or” at the end of paragraph (v), by adding “or” at the end of paragraph (w) and by adding the following after paragraph (w):
Tax informant program
(x) a payment of an amount described in paragraph 56(1)(z.4).
27. The portion of subsection 238(1) of the Act before paragraph (a) is replaced by the following:
Offences and punishment
238. (1) Every person who has failed to file or make a return as and when required by or under this Act or a regulation or who has failed to comply with subsection 116(3), 127(3.1) or (3.2), 147.1(7) or 153(1), any of sections 230 to 232, 244.7 and 267 or a regulation made under subsection 147.1(18) or with an order made under subsection (2) is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to
28. (1) Paragraph 241(4)(d) of the Act is amended by striking out “or” at the end of subparagraph (xiii), by adding “or” at the end of subparagraph (xiv) and by adding the following after subparagraph (xiv):
(xv) to an official of the Financial Transactions and Reports Analysis Centre of Canada solely for the purpose of enabling the Centre to evaluate the usefulness of information provided by the Centre to the Canada Revenue Agency under the Proceeds of Crime (Money Laundering) and Terrorist Financing Act;
(2) Subsection 241(4) of the Act is amended by striking out “or” at the end of paragraph (p) and by adding the following after paragraph (q):
(r) provide taxpayer information to a person who has — under a program administered by the Canada Revenue Agency to obtain information relating to tax non-compli­ance — entered into a contract to provide information to the Canada Revenue Agency, to the extent necessary to inform the person of any amount they may be entitled to under the contract and of the status of their claim under the contract; or
(s) provide taxpayer information, solely for the purpose of ensuring compliance with Part 1 of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act, to an official of the Financial Transactions and Reports Analysis Centre of Canada, if the information
(i) can reasonably be considered to be relevant to a determination of whether a reporting entity (as defined in section 244.1) has complied with a duty or obligation under Part XV.1, and
(ii) does not directly or indirectly reveal the identity of a client (as defined in section 244.1).
(3) Section 241 of the Act is amended by adding the following after subsection (9.4):
Serious offences
(9.5) An official may provide to a law enforcement officer of an appropriate police organization
(a) taxpayer information, if the official has reasonable grounds to believe that the information will afford evidence of an act or omission in or outside of Canada that, if committed in Canada, would be
(i) an offence under any of
(A) section 3 of the Corruption of Foreign Public Officials Act,
(B) sections 119 to 121, 123 to 125 and 426 of the Criminal Code,
(C) section 465 of the Criminal Code as it relates to an offence described in clause (B), and
(D) sections 144, 264, 271, 279, 279.02, 281 and 333.1, paragraphs 334(a) and 348(1)(e) and sections 349, 435 and 462.31 of the Criminal Code,
(ii) a terrorism offence or a criminal organization offence, as those terms are defined in section 2 of the Criminal Code, for which the maximum term of imprisonment is 10 years or more, or
(iii) an offence
(A) that is punishable by a minimum term of imprisonment,
(B) for which the maximum term of imprisonment is 14 years or life, or
(C) for which the maximum term of imprisonment is 10 years and that
(I) resulted in bodily harm,
(II) involved the import, export, trafficking or production of drugs, or
(III) involved the use of a weapon; and
(b) information setting out the reasonable grounds referred to in paragraph (a), to the extent that any such grounds rely on information referred to in that paragraph.
29. (1) The Act is amended by adding the following after Part XV:
PART XV.1
REPORTING OF ELECTRONIC FUNDS TRANSFER
Definitions
244.1 The following definitions apply in this Part.
“cash”« espèces »
“cash” means coins referred to in section 7 of the Currency Act, notes issued by the Bank of Canada pursuant to the Bank of Canada Act that are intended for circulation in Canada or coins or bank notes of countries other than Canada.
“casino”« casino »
“casino” means an entity that is licensed, registered, permitted or otherwise authorized to do business under any of paragraphs 207(1)(a) to (g) of the Criminal Code and that conducts its business activities in a permanent establishment
(a) that the entity holds out to be a casino and in which roulette or card games are carried on; or
(b) where there is a slot machine, which, for the purposes of this definition, does not include a video lottery terminal.
A casino does not include an entity that is a registered charity and is licensed, registered, permitted or otherwise authorized to carry on business temporarily for charitable purposes, if the business is carried out in the establishment of the casino for not more than two consecutive days at a time under the supervision of the casino.
“client”« client »
“client” means a particular entity that engages in a financial transaction or activity with a reporting entity and includes an entity on whose behalf the particular entity is acting.
“credit union central”« centrale de caisses de crédit »
“credit union central” means a central cooperative credit society, as defined in section 2 of the Cooperative Credit Associations Act, or a credit union central or a federation of credit unions or caisses populaires that is regulated by a provincial Act other than one enacted by the legislature of Quebec.
“electronic funds transfer”« télévirement »
“electronic funds transfer” means the transmission — through any electronic, magnetic or optical device, telephone instrument or computer — of instructions for the transfer of funds, other than the transfer of funds within Canada. In the case of Society for Worldwide Interbank Financial Telecommunication messages, only SWIFT MT 103 messages are included.
“entity”« entité »
“entity” means an individual, a body corporate, a partnership, a fund or an unincorporated association or organization.
“funds”« fonds »
“funds” means cash, currency or securities, or negotiable instruments or other financial instruments, in any form, that indicate an entity’s title or interest, or for civil law a right, in them.
“money services business”« entreprise de transfert de fonds ou de vente de titres négociables »
“money services business” means an entity engaged in the business of foreign exchange dealing, of remitting funds or transmitting funds by any means or through any entity or electronic funds transfer network, or of issuing or redeeming money orders, traveller’s cheques or other similar negotiable instruments except for cheques payable to a named entity.
“reporting entity”« entité déclarante »
“reporting entity” means an entity that is
(a) an authorized foreign bank within the meaning of section 2 of the Bank Act in respect of its business in Canada, or a bank to which that Act applies;
(b) a cooperative credit society, savings and credit union or caisse populaire regulated by a provincial Act;
(c) a financial services cooperative regulated by An Act respecting financial services cooperatives, R.S.Q., c. C-67.3, or An Act respecting the Mouvement Desjardins, S.Q. 2000, c. 77;
(d) an association regulated by the Cooperative Credit Associations Act;
(e) a company to which the Trust and Loan Companies Act applies;
(f) a trust company regulated by a provincial Act;
(g) a loan company regulated by a provincial Act;
(h) a money services business;
(i) a casino, including a casino owned or controlled by Her Majesty;
(j) a department or an agent of Her Majesty in right of Canada or of a province that is engaged in the business of accepting deposit liabilities in the course of providing financial services to the public; or
(k) a credit union central in respect of financial services it offers to an entity, other than an entity that is referred to in any of paragraphs (a) to (g) and (j) and is a member of that credit union central.
Electronic funds transfer
244.2 (1) Every reporting entity shall file with the Minister an information return in prescribed form in respect of
(a) the sending out of Canada, at the request of a client, of an electronic funds transfer of $10,000 or more in the course of a single transaction; or
(b) the receipt from outside Canada of an electronic funds transfer, sent at the request of a client, of $10,000 or more in the course of a single transaction.
Transfer within Canada
(2) For greater certainty and subject to subsection (3), subsection (1) does not apply to a reporting entity in respect of an electronic funds transfer if the entity
(a) sends the transfer to an entity in Canada, even if the final recipient is outside Canada; or
(b) receives the transfer from an entity in Canada, even if the initial sender is outside Canada.
Intermediary
(3) Subsection (1) applies to a reporting entity in respect of an electronic funds transfer if the entity
(a) orders another reporting entity to send, at the request of a client, the transfer out of Canada, unless it provides the other reporting entity with the name and address of the client; or
(b) receives the transfer for a beneficiary in Canada from another reporting entity in circumstances where the initial sender is outside Canada, unless the transfer contains the name and address of the beneficiary.
Transfer conducted by agent
(4) If a particular reporting entity is an agent of or is authorized to act on behalf of another reporting entity in respect of an electronic funds transfer, subsection (1) applies, in respect of the transfer, to the other reporting entity and not to the particular reporting entity.
Casino
244.3 An electronic funds transfer in respect of which subsection 244.2(1) applies that occurs in the course of a business, temporarily conducted for charitable purposes in the establishment of a casino by a registered charity carried on for not more than two consecutive days at a time under the supervision of the casino, shall be reported by the supervising casino.
Single transaction
244.4 (1) For the purposes of this Part, two or more electronic funds transfers of less than $10,000 each that are made within 24 consecutive hours and that total $10,000 or more are considered to be made in the course of a single transaction of $10,000 or more if
(a) an individual, other than a trust, who is a reporting entity knows that the transfers are conducted by, or on behalf of, the same entity; and
(b) an employee of a reporting entity, other than an entity described in paragraph (a), knows that the transfers are conducted by, or on behalf of, the same entity.
Exception
(2) For greater certainty, subsection (1) does not apply in respect of an electronic funds transfer sent to two or more beneficiaries if the transfer is requested by
(a) an administrator of a pension fund that is regulated by or under an Act of Parliament or of the legislature of a province;
(b) a department or agent of Her Majesty in right of Canada or of a province;
(c) an incorporated city, town, village, met-ropolitan authority, township, district, county, rural municipality or other incorporated municipal body or an agent of any of them;
(d) an organization that operates a public hospital and that is designated by the Minister as a hospital authority under the Excise Tax Act, or an agent of such an organization; or
(e) a corporation that has minimum net assets of $75 million on its last audited balance sheet, whose shares are traded on a Canadian stock exchange or a designated stock exchange and that operates in a country that is a member of the Financial Action Task Force on Money Laundering established in 1989.
Foreign currency
244.5 If an electronic funds transfer is carried out by a reporting entity in a foreign currency, the amount of the transfer is to be converted into Canadian dollars using
(a) the official conversion rate of the Bank of Canada for the currency published in the Bank of Canada’s Daily Memorandum of Exchange Rates that is in effect at the time of the transfer; or
(b) if no official conversion rate is set out in that publication for the currency, the conversion rate that the entity would use for the currency in the normal course of business at the time of the transfer.
Filing of return
244.6 An information return in respect of an electronic funds transfer that is required to be filed by a reporting entity under this Part shall be filed
(a) not later than five working days after the day of the transfer; and
(b) using electronic media, in the manner specified by the Minister, if the entity has the technical capabilities to do so.
Record keeping
244.7 (1) Every reporting entity that is required to file an information return under this Part shall keep such records as will enable the Minister to determine whether the entity has complied with its duties and obligations under this Part.
Form of records
(2) A record that is required to be kept under this Part may be kept in machine-readable or electronic form if a paper copy can be readily produced from it.
Retention of records
(3) A reporting entity that is required to keep records under this Part in respect of an electronic funds transfer shall retain those records for a period of at least five years from the day of the transfer.
(2) Subsection (1) applies in respect of electronic funds transfers made after 2014.
(3) If subsection 256(3) comes into force, then on the later of January 1, 2015 and the day on which that subsection comes into force, the definition “casino” in section 244.1 of the Act, as enacted by subsection (1), is replaced by the following:
“casino” means
(a) the government of a province that, in accordance with paragraph 207(1)(a) of the Criminal Code,
(i) in a permanent establishment that is held out to be a casino, conducts and manages a lottery scheme that includes games of roulette or card games, or
(ii) in any other permanent establishment, conducts and manages games that are operated on or through a slot machine, as defined in subsection 198(3) of that Act, or any other similar electronic gaming device, if there are more than 50 of those machines or other devices in the establishment;
(b) the government of a province that, in accordance with paragraph 207(1)(a) of the Criminal Code, conducts and manages a lottery scheme, other than bingo or the sale of lottery tickets, that is accessible to the public through the Internet or other digital network, except if the network is an internal network within an establishment referred to in subparagraph (a)(ii);
(c) an organization that, in accordance with paragraph 207(1)(b) of the Criminal Code, in a permanent establishment that is held out to be a casino, conducts and manages a lottery scheme that includes games of roulette or card games, unless the organization is a registered charity and the lottery scheme is conducted or managed for a period of not more than two consecutive days at a time; and
(d) the board of a fair or of an exhibition, or the operator of a concession leased by such a board, that, in accordance with paragraph 207(1)(c) of the Criminal Code, in a permanent establishment that is held out to be a casino, conducts and manages a lottery scheme that includes games of roulette or card games.
(4) If subsection 256(2) comes into force, then on the later of January 1, 2015 and the day on which that subsection comes into force,
(a) the definition “money services business” in section 244.1 of the Act, as enacted by subsection (1), is replaced by the following:
“money services business” means an entity
(a) that has a place of business in Canada and that is engaged in the business of providing at least one of the following services:
(i) foreign exchange dealing,
(ii) remitting funds or transmitting funds by any means or through any entity or electronic funds transfer network,
(iii) issuing or redeeming money orders, traveller’s cheques or other similar negotiable instruments except for cheques payable to a named entity,
(iv) dealing in virtual currencies, as defined by regulation, or
(v) a prescribed service; or
(b) that does not have a place of business in Canada, that is engaged in the business of providing at least one of the following services that is directed at entities in Canada, and that provides those services to their customers in Canada:
(i) foreign exchange dealing,
(ii) remitting funds or transmitting funds by any means or through any entity or electronic funds transfer network,
(iii) issuing or redeeming money orders, traveller’s cheques or other similar negotiable instruments except for cheques payable to a named entity,
(iv) dealing in virtual currencies, as defined by regulation, or
(v) a prescribed service.
(b) section 244.2 of the Act, as enacted by subsection (1), is amended by adding the following after subsection (4):
Entities outside Canada
(5) Subsection (1) does not apply to an entity described in paragraph (b) of the definition “money services business” in respect of the services it provides to entities outside Canada.
30. (1) The definition “credit union” in subsection 248(1) of the Act is replaced by the following:
“credit union”« caisse de crédit »
“credit union” has the meaning assigned by subsection 137(6), except for the purposes of Part XV.1;
(2) Paragraph 248(37)(c) of the Act is replaced by the following:
(c) of an object referred to in subparagraph 39(1)(a)(i.1), other than an object acquired under a gifting arrangement (as defined in subsection 237.1(1)) that is a tax shelter;
(3) Subsection (1) comes into force on January 1, 2015.
(4) Subsection (2) applies to gifts made after February 10, 2014.
R.S., c. F-11
Financial Administration Act
31. The Financial Administration Act is amended by adding the following after section 161:
Meaning of “listed tax law”
162. (1) In this section, “listed tax law” means
(a) the Income Tax Act and the Income Tax Regulations;
(b) the Income Tax Conventions Interpretation Act;
(c) the Excise Tax Act and any regulations made under that Act;
(d) the Excise Act, 2001 and any regulations made under that Act;
(e) the Air Travelers Security Charge Act and any regulations made under that Act;
(f) the Excise Act and any regulations made under that Act; or
(g) the Customs Tariff and any regulations made under that Act.
Tabling of list — legislative proposals
(2) The Minister shall table in the House of Commons, on or before the fifth day on which the House of Commons is sitting after October 31 of a particular fiscal year, a list of the specific legislative proposals to amend listed tax laws
(a) that the Government publicly announced after the last general election and before April 1 of the fiscal year preceding the particular fiscal year; and
(b) that have not been enacted or made before the date of tabling in substantially the same form as the proposal or in a form that reflects consultations and deliberations relating to the proposal.
Exception
(3) The list referred to in subsection (2) shall not include a specific legislative proposal that has been publicly withdrawn by the Government or an announcement of a general intention to develop a specific legislative proposal.
No legislative proposals
(4) The obligation to table does not apply in the absence of any specific legislative proposals to be included in the list referred to in subsection (2).
C.R.C., c. 945
Income Tax Regulations
32. Section 103 of the Income Tax Regulations is amended by adding the following after subsection (8):
(9) The amount to be deducted or withheld by a person from any payment of an amount described in paragraph 56(1)(z.4) of the Act is
(a) in the case of a payment to a resident of Quebec, 30% of the payment; or
(b) in the case of a payment to a resident of Canada who is not a resident of Quebec, 50% of the payment.
33. (1) The portion of paragraph 108(1.1)(a) of the Regulations before subparagraph (i) is replaced by the following:
(a) equal to or greater than $25,000 and less than $100,000, all amounts deducted or withheld from payments described in the definition “remuneration” in subsection 100(1) that are made in a month in the particular calendar year by the employer shall be remitted to the Receiver General
(2) The portion of paragraph 108(1.1)(b) of the Regulations before subparagraph (i) is replaced by the following:
(b) equal to or greater than $100,000, all amounts deducted or withheld from payments described in the definition “remuneration” in subsection 100(1) that are made in a month in the particular calendar year by the employer shall be remitted to the Receiver General on or before the third day, not including a Saturday or holiday, after the end of the following periods in which the payments were made,
(3) Paragraph 108(1.11)(a) of the Regulations is replaced by the following:
(a) in accordance with subsection (1), if the average monthly withholding amount of the employer for the calendar year preceding the particular calendar year is less than $25,000 and the employer has advised the Minister that the employer has so elected; or
(4) The portion of paragraph 108(1.11)(b) of the Regulations before subparagraph (i) is replaced by the following:
(b) if the average monthly withholding amount of the employer for the calendar year preceding the particular calendar year is equal to or greater than $25,000 and less than $100,000 and the employer has advised the Minister that the employer has so elected,
(5) Subparagraph 108(1.2)(a)(iii) of the Regulations is replaced by the following:
(iii) subsection 82(1) of the Employment Insurance Act,
(6) Subsections (1) to (4) apply to amounts deducted or withheld after 2014.
34. Paragraph 202(2)(m) of the Regulations is replaced by the following:
(m) a payment described in paragraph 212(1)(v) or (x) of the Act,
35. (1) Section 6708 of the Regulations is replaced by the following:
6708. For the purposes of paragraph 204.8(2)(b), section 27.2 of the Community Small Business Investment Funds Act, 1992, S.O. 1992, c. 18, is a prescribed wind-up rule.
(2) Subsection (1) is deemed to have come into force on November 27, 2013.
36. (1) Subsection 8517(3.01) of the Regulations is replaced by the following:
(3.001) Subsection (3.01) applies in respect of a transfer of an amount on behalf of an individual in full or partial satisfaction of the individual’s entitlement to benefits under a defined benefit provision of a registered pension plan if
(a) the individual is an employee or a former employee of an employer (or a predecessor employer of the employer) that was a participating employer under the provision;
(b) lifetime retirement benefits paid or payable to the individual under the provision have been reduced because the assets of the plan are insufficient to pay the benefits provided under the provision of the plan as registered;
(c) the Minister has approved the application of subsection (3.01) in respect of the transfer; and
(d) either
(i) the plan is not an individual pension plan and the reduction in the lifetime retirement benefits paid or payable to the individual has been approved under the Pension Benefits Standards Act, 1985 or a similar law of a province, or
(ii) the plan is an individual pension plan, the amount transferred from the plan on behalf of the individual is the last payment from the plan to the individual and all the property held in connection with the plan is distributed from the plan on behalf of plan members within 90 days of the transfer.
(3.01) If this subsection applies, the description of A in subsection (1) is to be read as follows in respect of the transfer:
A      is the amount of the individual’s lifetime retirement benefits under the provision commuted in connection with the transfer, as determined under subsection (4), but without reference to the benefit reduction referred to in paragraph (3)(c) or (3.001)(b), as the case may be; and
(2) Subsection (1) applies in respect of transfers from registered pension plans made after 2012.
37. (1) Section 9000 of the Regulations and the heading “Prescribed Trust not a Financial Institution” before it are replaced by the following:
Prescribed Person not a Financial Institution
9000. For the purposes of paragraph (e) of the definition “financial institution” in subsection 142.2(1) of the Act, the following are prescribed persons:
(a) the Business Development Bank of Canada;
(b) BDC Capital Inc.; and
(c) a trust, at any particular time, if at that particular time
(i) the trust is a related segregated fund trust (within the meaning assigned by paragraph 138.1(1)(a) of the Act),
(ii) the trust is deemed, under paragraph 138.1(1)(a) of the Act, to have been created at a time that is not more than two years before that particular time, and
(iii) the cost of the trustee’s interest (as determined by paragraph 138.1(1)(c) and (d) of the Act) in the trust does not exceed $5,000,000.
(2) Subsection (1) applies to taxation years that end after November 29, 2013.
C.R.C., c. 385
Canada Pension Plan Regulations
38. (1) The portion of paragraph 8(1.1)(a) of the Canada Pension Plan Regulations before subparagraph (i) is replaced by the following:
(a) equal to or greater than $25,000 and less than $100,000, the employer shall remit the employee’s contribution and the employer’s contribution to the Receiver General
(2) The portion of paragraph 8(1.1)(b) of the Regulations before subparagraph (i) is replaced by the following:
(b) equal to or greater than $100,000, the employer shall remit the employee’s contribution and the employer’s contribution to the Receiver General on or before the third day, not including a Saturday or holiday, after the end of the following periods in which remuneration was paid,
(3) Paragraph 8(1.11)(a) of the Regulations is replaced by the following:
(a) in accordance with subsection (1), if the average monthly withholding amount of the employer for the calendar year preceding the particular calendar year is less than $25,000 and the employer has advised the Minister that the employer has so elected; or
(4) The portion of paragraph 8(1.11)(b) of the Regulations before subparagraph (i) is replaced by the following:
(b) if the average monthly withholding amount of the employer for the calendar year preceding the particular calendar year is equal to or greater than $25,000 and less than $100,000 and the employer has advised the Minister that the employer has so elected,
(5) Subsections (1) to (4) apply to amounts deducted or withheld after 2014.
SOR/97-33
Insurable Earnings and Collection of Premiums Regulations
39. (1) The portion of paragraph 4(2)(a) of the Insurable Earnings and Collection of Premiums Regulations before subparagraph (i) is replaced by the following:
(a) if the average monthly withholding amount of an employer for the second year preceding a particular year is equal to or greater than $25,000 and less than $100,000, the employer shall remit employees’ premiums and the employer’s premiums payable under the Act and these Regulations to the Receiver General
(2) The portion of paragraph 4(2)(b) of the Regulations before subparagraph (i) is replaced by the following:
(b) if the average monthly withholding amount of an employer for the second year preceding a particular year is equal to or greater than $100,000, the employer shall remit employees’ premiums and the employer’s premiums payable under the Act and these Regulations to the Receiver General on or before the third day, not including a Saturday or holiday, after the end of each of the following periods in which insurable earnings were paid, namely,
(3) Paragraph 4(3)(a) of the Regulations is replaced by the following:
(a) in accordance with subsection (1), if the average monthly withholding amount of the employer for the year preceding the particular year is less than $25,000 and the employer has advised the Minister that the employer has so elected; and
(4) The portion of paragraph 4(3)(b) of the Regulations before subparagraph (i) is replaced by the following:
(b) if the average monthly withholding amount of the employer for the year preceding the particular year is equal to or greater than $25,000 and less than $100,000 and the employer has advised the Minister that the employer has so elected,
(5) Subsections (1) to (4) apply to amounts deducted or withheld after 2014.
PART 2
R.S., c. E-15
AMENDMENTS TO THE EXCISE TAX ACT (GST/HST MEASURES)
2007, c. 18, s. 6(2)
40. (1) Paragraph (c) of the definition “qualifying member” in subsection 156(1) of the Excise Tax Act is replaced by the following:
(c) one of the following conditions is met:
(i) the registrant has property (other than financial instruments and property having a nominal value) and has last manufactured, produced, acquired or imported all or substantially all of its property (other than financial instruments and property having a nominal value) for consumption, use or supply exclusively in the course of commercial activities of the registrant,
(ii) the registrant has no property (other than financial instruments and property having a nominal value) and has made supplies and all or substantially all of the supplies made by the registrant are taxable supplies, or
(iii) the registrant has no property (other than financial instruments and property having a nominal value) and has not made taxable supplies and it is reasonable to expect that
(A) the registrant will be making supplies throughout the next 12 months,
(B) all or substantially all of those supplies will be taxable supplies, and
(C) all or substantially all of the property (other than financial instruments and property having a nominal value) to be manufactured, produced, acquired or imported by the registrant within the next 12 months will be for consumption, use or supply exclusively in the course of commercial activities of the registrant.
2007, c. 18, s. 6(11)
(2) Subsection 156(2) of the Act is replaced by the following:
Election for nil consideration
(2) For the purposes of this Part, if at any time after 2014 a person that is a specified member of a qualifying group files an election made jointly by the person and another specified member of the group, every taxable supply made between the person and the other specified member at a time when the election is in effect is deemed to have been made for no consideration.
(3) Section 156 of the Act is amended by adding the following after subsection (2):
Elections filed before 2015
(2.01) For the purposes of this section, if an election made under this section has been filed by any person before January 1, 2015, the election is deemed never to have been filed.
1993, c. 27, s. 27(4)
(4) Subsection 156(4) of the Act is replaced by the following:
Form of election and revocation
(4) An election under subsection (2) made jointly by a particular specified member of a qualifying group and another specified member of the group and a revocation of the election by those specified members shall
(a) be made in prescribed form containing prescribed information and specify the day (in this subsection referred to as the “effective day”) on which the election or revocation is to become effective; and
(b) be filed with the Minister in prescribed manner on or before
(i) the particular day that is the earlier of
(A) the day on or before which the particular specified member must file a return under Division V for the reporting period of the particular specified member that includes the effective day, and
(B) the day on or before which the other specified member must file a return under Division V for the reporting period of the other specified member that includes the effective day, or
(ii) any day after the particular day that the Minister may allow.
(5) Section 156 of the Act is amended by adding the following after subsection (4):
Joint and several liability
(5) A particular person and another person are jointly and severally, or solidarily, liable for all obligations under this Part that result upon, or as a consequence of, a failure to account for or pay as and when required under this Part an amount of net tax of the particular person or of the other person if that tax is attributable to a supply made at any time between the particular person and the other person and if
(a) an election under subsection (2) made jointly by the particular person and the other person
(i) is in effect at that time, or
(ii) ceased to be in effect before that time but the particular person and the other person are conducting themselves as if the election were in effect at that time; or
(b) the particular person and the other person purport to have jointly made an election under subsection (2) before that time and are conducting themselves as if an election under subsection (2) made jointly by the particular person and the other person were in effect at that time.
(6) Subsections (1) and (3) come into force on January 1, 2015.
(7) Subsection (2) applies to any supply made after 2014.
(8) Subsection (4) applies in respect of an election or a revocation the effective date of which is after 2014 and in respect of an election that is in effect on January 1, 2015, except that for an election that is in effect before 2015 and for a revocation of that election that is to become effective before 2016, paragraph 156(4)(b) of the Act, as enacted by subsection (4), is to be read as follows:
(b) be filed with the Minister in prescribed manner after 2014 and before January 1, 2016 or any later day that the Minister may allow.
(9) Subsection (5) applies in respect of any supply made after 2014.
2007, c. 18, s. 13(1)
41. (1) Subparagraph 178.8(7)(c)(ii) of the Act is replaced by the following:
(ii) the amount of the rebate, abatement or refund shall be added in determining the net tax of the constructive importer for the reporting period in which the tax adjustment note is received, to the extent that the amount has been included in determining an input tax credit claimed by the constructive importer in a return filed for a preceding reporting period or the constructive importer is or was entitled to be compensated under a warranty for loss suffered because of any of the circumstances that gave rise to the rebate, abatement or refund by receiving a supply of replacement parts, or replacement property, that are goods included in section 5 of Schedule VII, and
(2) Subsection (1) applies to goods imported on or after October 3, 2003 and to goods imported before that day that were not accounted for under section 32 of the Customs Act before that day.
1993, c. 27, s. 44(1)
42. Subparagraph 179(2)(c)(i) of the Act is replaced by the following:
(i) states the consignee’s name and registration number assigned under section 241, and
43. (1) The Act is amended by adding the following after section 180:
Restriction on recovery
180.01 If, under paragraph 180(d), a partic-ular person is deemed to have paid tax equal to the tax paid by a non-resident person, the following rules apply:
(a) subsection 232(3) does not apply in respect of the tax paid by the non-resident person; and
(b) no portion of the tax paid by the non-resident person shall be rebated, refunded or remitted to the non-resident person, or shall otherwise be recovered by the non-resident person, under this or any other Act of Parliament.
(2) Subsection (1) is deemed to have come into force on January 17, 2014.
1997, c. 10, s. 44(1)
44. (1) Subsection 225(3.1) of the Act is replaced by the following:
Restriction
(3.1) An amount shall not be included in the total for B in the formula set out in subsection (1) for a reporting period of a person to the extent that, before the end of the period, the amount
(a) is included in an adjustment, refund or credit for which a credit note referred to in subsection 232(3) has been received by the person or a debit note referred to in that subsection has been issued by the person; or
(b) was otherwise rebated, refunded or remitted to the person, or was otherwise recovered by the person, under this or any other Act of Parliament.
(2) Subsection (1) is deemed to have come into force on April 23, 1996.
2013, c. 34, s. 416(1)
45. (1) Subsection 225.1(4.1) of the Act is replaced by the following:
Restriction
(4.1) An amount is not to be included in the total for B in the formula set out in subsection (2) for a reporting period of a charity to the extent that, before the end of the period, the amount
(a) is included in an adjustment, refund or credit for which a credit note referred to in subsection 232(3) has been received by the charity or a debit note referred to in that subsection has been issued by the charity; or
(b) was otherwise rebated, refunded or remitted to the charity, or was otherwise recovered by the charity, under this or any other Act of Parliament.
(2) Subsection (1) applies for the purpose of determining the net tax of a charity for reporting periods beginning after 1996.
1993, c. 27, s. 93(1)
46. (1) Paragraph 232(3)(c) of the Act is replaced by the following:
(c) the amount shall be added in determining the net tax of the other person for the reporting period of the other person in which the debit note is issued to the particular person or the credit note is received by the other person, to the extent that the amount has been included in determining an input tax credit claimed by the other person in a return filed for a preceding reporting period of the other person; and
(2) Subsection (1) is deemed to have come into force on April 23, 1996.
47. Section 241 of the Act is amended by adding the following after subsection (1.2):
Notice of intent
(1.3) If the Minister has reason to believe that a person that is not registered under this Subdivision is required to be registered for the purposes of this Part and has failed to apply for registration under this Subdivision as and when required, the Minister may send a notice in writing (in this section referred to as a “notice of intent”) to the person that the Minister proposes to register the person under subsection (1.5).
Representations to Minister
(1.4) Upon receipt of a notice of intent, a person shall apply for registration under this Subdivision or establish to the satisfaction of the Minister that the person is not required to be registered for the purposes of this Part.
Registration by Minister
(1.5) If, after 60 days after the particular day on which a notice of intent was sent by the Minister to a person, the person has not applied for registration under this Subdivision and the Minister is not satisfied that the person is not required to be registered for the purposes of this Part, the Minister may register the person and, upon doing so, shall assign a registration number to the person and notify the person in writing of the registration number and the effective date of the registration, which effective date is not to be earlier than 60 days after the particular day.
2010, c. 12, s. 76(1)
48. (1) The heading “Information Return for Financial Institutions” before section 273.2 of the Act is replaced by the following:
Information Returns
(2) Subsection (1) comes into force on January 1, 2015.
49. (1) The Act is amended by adding the following after section 273.2:
Electronic funds transfer
273.3 For greater certainty, information obtained by the Minister under Part XV.1 of the Income Tax Act may be used for the purposes of this Part.
(2) Subsection (1) comes into force on January 1, 2015.
50. (1) Paragraph 295(5)(d) of the Act is amended by striking out “or” at the end of subparagraph (vi), by adding “or” at the end of subparagraph (vii) and by adding the following after subparagraph (vii):
(viii) to an official of the Financial Transactions and Reports Analysis Centre of Canada solely for the purpose of enabling the Centre to evaluate the usefulness of information provided by the Centre to the Canada Revenue Agency under the Proceeds of Crime (Money Laundering) and Terrorist Financing Act;
(2) Subsection 295(5) of the Act is amended by striking out “or” at the end of paragraph (m), by adding “or” at the end of paragraph (n) and by adding the following after paragraph (n):
(o) provide confidential information to a person who has — under a program administered by the Canada Revenue Agency to obtain information relating to tax non-compliance — entered into a contract to provide information to the Canada Revenue Agency, to the extent necessary to inform the person of any amount they may be entitled to under the contract and of the status of their claim under the contract.
(3) Section 295 of the Act is amended by adding the following after subsection (5.03):
Serious offences
(5.04) An official may provide to a law enforcement officer of an appropriate police organization
(a) confidential information, if the official has reasonable grounds to believe that the information will afford evidence of an act or omission in or outside of Canada that, if committed in Canada, would be
(i) an offence under any of
(A) section 3 of the Corruption of Foreign Public Officials Act,
(B) sections 119 to 121, 123 to 125 and 426 of the Criminal Code,
(C) section 465 of the Criminal Code as it relates to an offence described in clause (B), and
(D) sections 144, 264, 271, 279, 279.02, 281 and 333.1, paragraphs 334(a) and 348(1)(e) and sections 349, 435 and 462.31 of the Criminal Code,
(ii) a terrorism offence or a criminal organization offence, as those terms are defined in section 2 of the Criminal Code, for which the maximum term of imprisonment is 10 years or more, or
(iii) an offence
(A) that is punishable by a minimum term of imprisonment,
(B) for which the maximum term of imprisonment is 14 years or life, or
(C) for which the maximum term of imprisonment is 10 years and that
(I) resulted in bodily harm,
(II) involved the import, export, trafficking or production of drugs, or
(III) involved the use of a weapon; and
(b) information setting out the reasonable grounds referred to in paragraph (a), to the extent that any such grounds rely on information referred to in that paragraph.
51. The Act is amended by adding the following after section 300:
Amount deemed not assessed
300.1 Despite any other provision of this Part, an amount in respect of which particular information relevant to its assessment was provided to the Canada Revenue Agency under a contract entered into by a person under a program administered by the Canada Revenue Agency to obtain information relating to tax non-compliance is, until the amount is collected by the Minister, deemed for the purpose of any agreement entered into by or on behalf of the Government of Canada under section 8.3 of the Federal-Provincial Fiscal Arrangements Act not to be payable or remittable under this Part as a result of an assessment.
2007, c. 29, s. 50(1)
52. (1) The portion of the definition “practitioner” in section 1 of Part II of Schedule V to the Act before paragraph (b) is replaced by the following:
“practitioner”, in respect of a supply of optom-etric, chiropractic, physiotherapy, chiropodic, podiatric, osteopathic, audiological, speech-language pathology, occupational therapy, psychological, midwifery, dietetic, acupuncture or naturopathic services, means a person who
(a) practises the profession of optometry, chiropractic, physiotherapy, chiropody, podiatry, osteopathy, audiology, speech-language pathology, occupational therapy, psychology, midwifery, dietetics, acupuncture or naturopathy as a naturopathic doctor, as the case may be,
(2) Subsection (1) applies to any supply made after February 11, 2014.
53. (1) Section 7 of Part II of Schedule V to the Act is amended by striking out “and” at the end of paragraph (j) and by adding the following after paragraph (k):
(l) acupuncture services; and
(m) naturopathic services.
(2) Subsection (1) applies to any supply made after February 11, 2014.
2008, c. 28, s. 84(1)
54. (1) The portion of section 14 of Part II of Schedule V to the Act before paragraph (b) is replaced by the following:
14. A supply (other than a zero-rated supply or a prescribed supply) of a training service, or of a service of designing a training plan, if
(a) the training is specially designed to assist individuals with a disorder or disability in coping with the effects of the disorder or disability or to alleviate or eliminate those effects and is given or, in the case of a service of designing a training plan, is to be given to a particular individual with the disorder or disability or to another individual who provides personal care or supervision to the particular individual otherwise than in a professional capacity; and
2008, c. 28, s. 84(1)
(2) Subparagraphs 14(b)(i) and (ii) of Part II of Schedule V to the Act are replaced by the following:
(i) a person acting in the capacity of a practitioner, medical practitioner, social worker or registered nurse, and in the course of a professional-client relationship between the person and the particular individual, has certified in writing that the training is or, in the case of a service of designing a training plan, will be an appropriate means to assist the particular individual in coping with the effects of the disorder or disability or to alleviate or eliminate those effects,
(ii) a prescribed person, or a member of a prescribed class of persons, has, subject to prescribed circumstances or conditions, certified in writing that the training is or, in the case of a service of designing a training plan, will be an appropriate means to assist the particular individual in coping with the effects of the disorder or disability or to alleviate or eliminate those effects, or
(3) Subsections (1) and (2) apply to any supply made after February 11, 2014.
2008, c. 28, s. 84(1)
55. (1) The portion of section 15 of Part II of Schedule V to the Act before paragraph (a) is replaced by the following:
15. A training service or a service of designing a training plan is not included in section 14 if the training is similar to training ordinarily given to individuals who
(2) Subsection (1) applies to any supply made after February 11, 2014.
56. (1) Section 1 of Part V.1 of Schedule V to the Act is amended by striking out “or” at the end of paragraph (m), by adding “or” at the end of paragraph (n) and by adding the following after paragraph (n):
(o) a parking space if
(i) the supply is made for consideration by way of lease, licence or similar arrangement in the course of a business carried on by the charity,
(ii) at the time the supply is made, it is reasonable to expect that the specified parking area (as defined in section 1 of Part VI) in relation to the supply will be used, during the calendar year in which the supply is made, primarily by individuals who are accessing a property of, or a facility or establishment operated by, a particular person that is a municipality, a school authority, a hospital authority, a public college or a university, and
(iii) any of the following conditions is met:
(A) under the governing documents of the charity, the charity is expected to use a significant part of its income or assets for the benefit of one or more of the particular persons referred to in subparagraph (ii),
(B) the charity and any particular person referred to in subparagraph (ii) have entered into one or more agreements with each other or with other persons in respect of the use by the individuals referred to in subparagraph (ii) of parking spaces in the specified parking area (as defined in section 1 of Part VI) in relation to the supply, or
(C) any particular person referred to in subparagraph (ii) performs any function or activity in respect of supplies by the charity of parking spaces in the specified parking area (as defined in section 1 of Part VI) in relation to the supply.
(2) Subsection (1) applies to any supply made after March 21, 2013, except that a supply of a parking space made by a charity after that day and on or before January 24, 2014 is only included in paragraph (o) of section 1 of Part V.1 of Schedule V to the Act, as enacted by subsection (1), if it also meets the following conditions:
(a) the parking space is situated at a particular property for which, at the time the supply is made, it is reasonable to expect that the parking spaces at the particular property will be used, during the calendar year in which the supply is made, primarily by individuals who are accessing a property of, or a facility or establishment operated by, a particular person that is a municipality, a school authority, a hospital authority, a public college or a university; and
(b) any of the following conditions is met:
(i) under the governing documents of the charity, the charity is expected to use a significant part of its income or assets for the benefit of one or more of the particular persons referred to in paragraph (a),
(ii) the charity and any particular person referred to in paragraph (a) have entered into one or more agreements with each other or with other persons in respect of the use of the parking spaces at the particular property by the individuals referred to in that paragraph, or
(iii) any particular person referred to in paragraph (a) performs any function or activity in respect of the supplies by the charity of parking spaces at the partic-ular property.
1997, c. 10, s. 102(1)
57. (1) Section 5 of Part V.1 of Schedule V to the Act is replaced by the following:
5. A supply made by a charity of any property or service if all or substantially all of the supplies of the property or service by the charity are made for no consideration, but not including a supply of
(a) blood or blood derivatives; or
(b) a parking space if the supply is made for consideration by way of lease, licence or similar arrangement in the course of a business carried on by the charity.
(2) Subsection (1) applies to any supply made after March 21, 2013.
58. (1) Part V.1 of Schedule V to the Act is amended by adding the following after section 6:
7. A supply (other than a supply by way of sale) of a parking space in a parking lot made by a charity if
(a) at the time the supply is made, either
(i) all of the parking spaces in the specified parking area (as defined in section 1 of Part VI) in relation to the supply are reserved for use by individuals who are accessing a public hospital, or
(ii) it is reasonable to expect that the specified parking area (as defined in section 1 of Part VI) in relation to the supply will be used, during the calendar year in which the supply is made, primarily by individuals who are accessing a public hospital;
(b) it is not the case that
(i) all or substantially all of the parking spaces in the specified parking area (as defined in section 1 of Part VI) in relation to the supply are reserved for use by persons other than individuals accessing a public hospital otherwise than in a professional capacity,
(ii) the supply or the amount of the consideration for the supply is conditional on the parking space being used by a person other than an individual accessing a public hospital otherwise than in a professional capacity, or
(iii) the agreement for the supply is entered into in advance and, under the terms of the agreement for the supply, use of a parking space in the specified parking area (as defined in section 1 of Part VI) in relation to the supply is made available for a total period of time that is more than 24 hours and the use is to be by a person other than an individual accessing a public hospital otherwise than in a professional capacity; and
(c) no election made by the charity under section 211 of the Act is in effect, in respect of the property on which the parking space is situated, at the time tax would become payable under Part IX of the Act in respect of the supply if it were a taxable supply.
(2) Subsection (1) applies to any supply made after March 21, 2013.
(3) If a charity collected an amount as or on account of tax under Part IX of the Act in respect of a supply of a parking space made by the charity after March 21, 2013 and on or before January 24, 2014 and, by reason of the application of subsection (1), no tax was collectible by the charity in respect of the supply, then, for the purpose of determining the net tax of the charity, the amount is deemed not to have been collected as or on account of tax under Part IX of the Act.
(4) If an amount is deemed not to have been collected by a person as or on account of tax under subsection (3) and that amount was taken into consideration in assessing the net tax of the person under section 296 of the Act for a reporting period of the person, the person is entitled until the day that is one year after the day on which this Act receives royal assent to request in writing that the Minister of National Revenue make an assessment, reassessment or additional assessment for the purpose of taking into account that the amount is deemed not to have been collected by the person as or on account of tax and, on receipt of the request, the Minister must with all due dispatch
(a) consider the request; and
(b) under section 296 of the Act assess, reassess or make an additional assessment of the net tax of the person for any reporting period of the person and of any interest, penalty or other obligation of the person, but only to the extent that the assessment, reassessment or additional assessment may reasonably be regarded as relating to the amount.
59. (1) Section 1 of Part VI of Schedule V to the Act is amended by adding the following in alphabetical order:
“specified parking area” in relation to a supply of a parking space means all of the parking spaces that could be chosen for use in parking under the agreement for the supply of the parking space if all of those parking spaces were vacant and none were reserved for specific users;
(2) Subsection (1) is deemed to have come into force on March 21, 2013.
60. (1) Part VI of Schedule V to the Act is amended by adding the following after section 25:
25.1 A supply (other than a supply by way of sale) of a parking space in a parking lot made by a public sector body if
(a) at the time the supply is made, either
(i) all of the parking spaces in the specified parking area in relation to the supply are reserved for use by individuals who are accessing a public hospital, or
(ii) it is reasonable to expect that the specified parking area in relation to the supply will be used, during the calendar year in which the supply is made, primarily by individuals who are accessing a public hospital;
(b) it is not the case that
(i) all or substantially all of the parking spaces in the specified parking area in relation to the supply are reserved for use by persons other than individuals accessing a public hospital otherwise than in a professional capacity,
(ii) the supply or the amount of the consideration for the supply is conditional on the parking space being used by a person other than an individual accessing a public hospital otherwise than in a professional capacity, or
(iii) the agreement for the supply is entered into in advance and, under the terms of the agreement for the supply, use of a parking space in the specified parking area in relation to the supply is made available for a total period of time that is more than 24 hours and the use is to be by a person other than an individual accessing a public hospital otherwise than in a professional capacity; and
(c) no election made by the public sector body under section 211 of the Act is in effect, in respect of the property on which the parking space is situated, at the time tax would become payable under Part IX of the Act in respect of the supply if it were a taxable supply.
(2) Subsection (1) applies to any supply made after January 24, 2014.
61. (1) Part II of Schedule VI to the Act is amended by adding the following after section 9:
9.1 A supply of eyewear that is specially designed to treat or correct a defect of vision by electronic means, if the eyewear is supplied on the written order of a person that is entitled under the laws of a province to practise the profession of medicine or optometry for the treatment or correction of a defect of vision of a consumer who is named in the order.
(2) Subsection (1) applies to any supply made after February 11, 2014.
PART 3
AMENDMENTS TO THE EXCISE ACT, 2001, THE EXCISE TAX ACT (OTHER THAN GST/HST MEASURES) AND THE AIR TRAVELLERS SECURITY CHARGE ACT
2002, c. 22
Excise Act, 2001
Amendments to the Act
62. (1) The portion of subsection 42(1) of the French version of the Excise Act, 2001 before paragraph (a) is replaced by the following:
Imposition
42. (1) Un droit sur les produits du tabac fabriqués au Canada ou importés et sur le tabac en feuilles importé est imposé aux taux prévus à l’annexe 1 et est exigible :
(2) Subsection (1) is deemed to have come into force on February 12, 2014.
63. (1) The portion of section 43 of the French version of the Act before paragraph (a) is replaced by the following:
Droit additionnel sur les cigares
43. Est imposé aux taux prévus à l’annexe 2, en plus du droit imposé en vertu de l’article 42, un droit sur les cigares qui sont fabriqués et vendus au Canada ou importés. Ce droit est exigible :
(2) Subsection (1) is deemed to have come into force on February 12, 2014.
64. (1) The Act is amended by adding the following after section 43:
Definition of “inflationary adjusted year”
43.1 (1) In this section, “inflationary adjusted year” means 2019 and every fifth year after that year.
Adjustments
(2) Each rate of duty set out in sections 1 to 4 of Schedule 1 and paragraph (a) of Schedule 2 in respect of a tobacco product is to be adjusted on December 1 of a particular inflationary adjusted year so that the rate is equal to the greater of
(a) the rate determined by the formula
A × B
where
A      is the rate of duty applicable to the tobacco product on November 30 of the particular inflationary adjusted year, and
B      is the amount determined by the formula in subparagraph (i) or (ii), rounded to the nearest one-thousandth, or, if the amount is equidistant from two consecutive one-thousandths, rounded to the higher one-thousandth,
(i) if the particular inflationary adjusted year is 2019,
C/D
where
C      is the Consumer Price Index for the 12-month period ending on September 30, 2019, and
D      is the Consumer Price Index for the 12-month period that ended on September 30, 2013,
(ii) for any other particular inflationary adjusted year,
E/F
where
E      is the Consumer Price Index for the 12-month period ending on September 30 of the particular inflationary adjusted year, and
F      is the Consumer Price Index for the 12-month period ending on September 30 of the inflationary adjusted year that precedes the particular inflationary adjusted year; and
(b) the rate of duty referred to in the description of A in paragraph (a).
Rounding
(3) The adjusted rate determined under subsection (2) is to be rounded to the nearest one-hundred-thousandth or, if the adjusted rate is equidistant from two consecutive one-hundred-thousandths, to the higher one-hundred-thousandth.
Consumer Price Index
(4) In this section, the Consumer Price Index for any 12-month period is the result arrived at by
(a) aggregating the Consumer Price Index for Canada, as published by Statistics Canada under the authority of the Statistics Act, for each month in that period;
(b) dividing the aggregate obtained under paragraph (a) by 12; and
(c) rounding the result obtained under paragraph (b) to the nearest one-thousandth or, if the result obtained is equidistant from two consecutive one-thousandths, to the higher one-thousandth.
(2) Subsection (1) is deemed to have come into force on February 12, 2014.
2008, c. 28, s. 56(1)
65. (1) Subsection 53(1) of the French version of the Act is replaced by the following:
Droit spécial sur le tabac fabriqué importé livré à une boutique hors taxes
53. (1) Un droit spécial est imposé, aux taux prévus à l’article 1 de l’annexe 3, sur le tabac fabriqué importé qui est livré à une boutique hors taxes et qui n’est pas estampillé.
(2) Subsection (1) is deemed to have come into force on February 12, 2014.
66. (1) Subsection 54(2) of the French version of the Act is replaced by the following:
Droit spécial sur le tabac du voyageur
(2) Un droit spécial est imposé, aux taux prévus à l’article 2 de l’annexe 3, sur le tabac du voyageur au moment de son importation.
(2) Subsection (1) is deemed to have come into force on February 12, 2014.
67. (1) Paragraphs 56(1)(a) and (b) of the French version of the Act are replaced by the following:
a) si l’exportation est effectuée conformément à l’alinéa 50(4)a) par le titulaire de licence de tabac qui a fabriqué les produits, les taux prévus à l’article 3 de l’annexe 3;
b) sinon, les taux prévus à l’article 4 de l’annexe 3.
(2) Subsection (1) is deemed to have come into force on February 12, 2014.
2006, c. 4, s. 34(1)
68. (1) The heading “TOBACCO PROD-UCTS INVENTORY TAX” before section 58.1 of the Act is replaced by the following:
CIGARETTE INVENTORY TAX
(2) Subsection (1) is deemed to have come into force on February 12, 2014.
2006, c. 4, s. 34(1); 2007, c. 35, s. 197(1)
69. (1) The definitions “loose tobacco”, “taxed tobacco” and “unit” in section 58.1 of the Act are repealed.
(2) Section 58.1 of the Act is amended by adding the following in alphabetical order:
“adjustment day”« date d’ajustement »
“adjustment day” means
(a) February 12, 2014; or
(b) in the case of an inflationary adjusted year, December 1 of that year.
“inflationary adjusted year”« année inflationniste »
“inflationary adjusted year” has the same meaning as in subsection 43.1(1).
“taxed cigarettes”« cigarettes imposées »
“taxed cigarettes” of a person means cigarettes in respect of which duty has been imposed under section 42 before February 12, 2014 at the rate set out in paragraph 1(b) of Schedule 1, as that provision read on February 11, 2014, and that, at the beginning of February 12, 2014,
(a) were owned by that person for sale in the ordinary course of a business of the person;
(b) were not held in a vending machine; and
(c) were not relieved from that duty under this Act.
(3) The portion of the definition “taxed cigarettes” in section 58.1 of the Act before paragraph (a) is replaced by the following:
“taxed cigarettes”« cigarettes imposées »
“taxed cigarettes” of a person means cigarettes in respect of which duty has been imposed under section 42 or 53 at the rate applicable on the day before an adjustment day other than February 12, 2014, and that, at the beginning of the adjustment day,
(4) Subsections (1) and (2) are deemed to have come into force on February 12, 2014.
(5) Subsection (3) comes into force on November 30, 2019.
2006, c. 4, s. 34(1); 2007, c. 35, ss. 198(1) and 199(1)
70. (1) Sections 58.2 to 58.4 of the Act are replaced by the following:
Imposition of tax — 2014 increase
58.2 (1) Subject to section 58.3, every person shall pay to Her Majesty a tax on all taxed cigarettes of the person held at the beginning of February 12, 2014 at the rate of $0.02015 per cigarette.
Imposition of tax — inflationary adjusted years
(2) Subject to section 58.3, every person shall pay to Her Majesty a tax on all taxed cigarettes of the person held at the beginning of December 1 of an inflationary adjusted year at a rate per cigarette equal to
(a) in the case of cigarettes in respect of which duty has been imposed under section 42, the amount determined by the formula
(A – B)/5
where
A      is the rate of duty applicable under paragraph 1(b) of Schedule 1 for each five cigarettes on December 1 of the inflationary adjusted year, and
B      is the rate of duty applicable under section 1 of Schedule 1 for each five cigarettes on November 30 of the inflationary adjusted year; and
(b) in the case of cigarettes in respect of which duty has been imposed under section 53, the amount determined by the formula
C – D
where
C      is the rate of duty applicable under paragraph 1(a) of Schedule 3 per cigarette on December 1 of the inflationary adjusted year, and
D      is the rate of duty applicable under paragraph 1(a) of Schedule 3 per cigarette on November 30 of the inflationary adjusted year.
Rounding
(3) The amount determined under paragraph (2)(a) or (b) is to be rounded to the nearest one-hundred-thousandth or, if the amount is equidis-tant from two consecutive one-hundred-thousandths, to the higher one-hundred-thousandth.
Exemption for small retail inventory
58.3 Tax under this Part in respect of the inventory of all taxed cigarettes of a person that is held at the beginning of an adjustment day at a separate retail establishment of the person is not payable if that retail establishment holds inventory of 30,000 or fewer cigarettes.
Taking of inventory
58.4 Every person liable to pay tax under this Part shall, for the purposes of this Part, determine that person’s inventory of all taxed cigarettes held at the beginning of an adjustment day.
(2) Subsection (1) is deemed to have come into force on February 12, 2014.
2007, c. 35, s. 200(1)
71. (1) Subsection 58.5(1) of the Act is replaced by the following:
Returns
58.5 (1) Every person liable to pay tax under this Part shall file a return with the Minister in the prescribed form and manner on or before,
(a) in the case of the tax imposed under subsection 58.2(1), April 30, 2014; or
(b) in any other case, the last day of the month following December of an inflationary adjusted year.
(2) Subsection (1) is deemed to have come into force on February 12, 2014.
2007, c. 35, s. 201(1)
72. (1) Subsection 58.6(1) of the Act is replaced by the following:
Payment
58.6 (1) Every person shall pay to the Receiver General the total tax payable by the person under this Part on or before
(a) in the case of the tax imposed under subsection 58.2(1), April 30, 2014; or
(b) in any other case, the last day of the month following December of an inflationary adjusted year.
(2) Subsection (1) is deemed to have come into force on February 12, 2014.
2008, c. 28, s. 58(1)
73. (1) Section 180.1 of the Act is replaced by the following:
Refund — imported black stock tobacco
180.1 (1) The Minister may refund to a person who has imported manufactured tobacco an amount determined in accordance with subsection (2) in respect of the tobacco if
(a) the person provides evidence satisfactory to the Minister that
(i) duty was imposed on the tobacco under section 42 at a rate set out in paragraph 1(b), 2(b) or 3(b) of Schedule 1, as those paragraphs read on February 11, 2014, and paid, and
(ii) the tobacco was black stock
(A) that was delivered to a duty free shop or customs bonded warehouse, or to a person for use as ships’ stores in accordance with the Ships’ Stores Regulations, before February 12, 2014, or
(B) that was exported before February 12, 2014 for delivery to a foreign duty free shop or as foreign ships’ stores; and
(b) the person applies to the Minister for the refund within two years after the tobacco was imported.
Determination of refund
(2) The amount of the refund is equal to the amount by which
(a) the duty referred to in subparagraph (1)(a)(i)
exceeds
(b) the duty that would have been imposed under section 42 on the tobacco if the applicable rate of duty had been the rate set out in paragraph 1(a), 2(a) or 3(a) of Schedule 1, as those paragraphs read on February 11, 2014.
(2) Section 180.1 of the Act is repealed.
(3) Subsection (1) is deemed to have come into force on February 12, 2014.
(4) Subsection (2) comes into force on February 12, 2016.
74. (1) The Act is amended by adding the following after section 207:
Electronic funds transfer
207.1 For greater certainty, information obtained by the Minister under Part XV.1 of the Income Tax Act may be used for the purposes of this Act.
(2) Subsection (1) comes into force on January 1, 2015.
75. (1) Paragraph 211(6)(e) of the Act is amended by striking out “or” at the end of subparagraph (vi), by adding “or” at the end of subparagraph (vii) and by adding the following after subparagraph (vii):
(viii) to an official of the Financial Transactions and Reports Analysis Centre of Canada solely for the purpose of enabling the Centre to evaluate the usefulness of information provided by the Centre to the Canada Revenue Agency under the Proceeds of Crime (Money Laundering) and Terrorist Financing Act;
(2) Subsection 211(6) of the Act is amended by striking out “or” at the end of paragraph (l), by adding “or’’ at the end of paragraph (m) and by adding the following after paragraph (m):
(n) provide confidential information to a person who has — under a program ad-ministered by the Canada Revenue Agency to obtain information relating to tax non-compliance — entered into a contract to provide information to the Canada Revenue Agency, to the extent necessary to inform the person of any amount they may be entitled to under the contract and of the status of their claim under the contract.
(3) Section 211 of the Act is amended by adding the following after subsection (6.3):
Serious offences
(6.4) An official may provide to a law enforcement officer of an appropriate police organization
(a) confidential information, if the official has reasonable grounds to believe that the information will afford evidence of an act or omission in or outside of Canada that, if committed in Canada, would be
(i) an offence under any of
(A) section 3 of the Corruption of Foreign Public Officials Act,
(B) sections 119 to 121, 123 to 125 and 426 of the Criminal Code,
(C) section 465 of the Criminal Code as it relates to an offence described in clause (B), and
(D) sections 144, 264, 271, 279, 279.02, 281 and 333.1, paragraphs 334(a) and 348(1)(e) and sections 349, 435 and 462.31 of the Criminal Code,
(ii) a terrorism offence or a criminal organization offence, as those terms are defined in section 2 of the Criminal Code, for which the maximum term of imprisonment is 10 years or more, or
(iii) an offence
(A) that is punishable by minimum term of imprisonment,
(B) for which the maximum term of imprisonment is 14 years or life, or
(C) for which the maximum term of imprisonment is 10 years and that
(I) resulted in bodily harm,
(II) involved the import, export, trafficking or production of drugs, or
(III) involved the use of a weapon; and
(b) information setting out the reasonable grounds referred to in paragraph (a), to the extent that any such grounds rely on information referred to in that paragraph.
2007, c. 35, s. 202(1); 2008, c. 28, s. 61(1); 2013, c. 33, s. 54(1)
76. (1) Paragraph 216(2)(a) of the Act is replaced by the following:
(a) the total of
(i) $0.21 multiplied by the number of cigarettes to which the offence relates,
(ii) $0.21 multiplied by the number of tobacco sticks to which the offence relates,
(iii) $0.26 multiplied by the number of grams of manufactured tobacco other than cigarettes or tobacco sticks to which the offence relates, and
(iv) $0.41 multiplied by the number of cigars to which the offence relates, and
(2) Paragraph 216(2)(a) of the Act is replaced by the following:
(a) the total of
(i) in the case of cigarettes, the number of cigarettes to which the offence relates multiplied by the amount, rounded to the nearest one-hundredth, or, if the amount is equidistant from two consecutive one-hundredths, rounded to the higher one-hundredth, determined by the formula
(A/5) × 2
where
A      is the rate of duty applicable under section 1 of Schedule 1 for each five cigarettes at the time the offence was committed,
(ii) in the case of tobacco sticks, the number of tobacco sticks to which the offence relates multiplied by the amount, rounded to the nearest one-hundredth, or, if the amount is equidistant from two consecutive one-hundredths, rounded to the higher one-hundredth, determined by the formula
B × 2
where
B      is the rate of duty applicable under section 2 of Schedule 1 per tobacco stick at the time the offence was committed,
(iii) in the case of manufactured tobacco other than cigarettes or tobacco sticks, the number of grams of manufactured tobacco to which the offence relates multiplied by the amount, rounded to the nearest one-hundredth, or, if the amount is equidistant from two consecutive one-hundredths, rounded to the higher one-hundredth, determined by the formula
(C/50) × 2
where
C      is the rate of duty applicable under section 3 of Schedule 1 per 50 grams at the time the offence was committed, and
(iv) in the case of cigars, the number of cigars to which the offence relates multiplied by the amount, rounded to the nearest one-hundredth, or, if the amount is equidis- tant from two consecutive one-hundredths, rounded to the higher one-hundredth, determined by the formula
D × 5
where
D      is the rate of duty applicable under paragraph (a) of Schedule 2 per cigar at the time the offence was committed, and
2007, c. 35, s. 202(2); 2008, c. 28, s. 61(2); 2013, c. 33, s. 54(2)
(3) Paragraph 216(3)(a) of the Act is replaced by the following:
(a) the total of
(i) $0.32 multiplied by the number of cigarettes to which the offence relates,
(ii) $0.32 multiplied by the number of tobacco sticks to which the offence relates,
(iii) $0.39 multiplied by the number of grams of manufactured tobacco other than cigarettes or tobacco sticks to which the offence relates, and
(iv) $0.82 multiplied by the number of cigars to which the offence relates, and
(4) Paragraph 216(3)(a) of the Act is replaced by the following:
(a) the total of
(i) in the case of cigarettes, the number of cigarettes to which the offence relates multiplied by the amount, rounded to the nearest one-hundredth, or, if the amount is equidistant from two consecutive one-hundredths, rounded to the higher one-hundredth, determined by the formula
(A/5) × 3
where
A      is the rate of duty applicable under section 1 of Schedule 1 for each five cigarettes at the time the offence was committed,
(ii) in the case of tobacco sticks, the number of tobacco sticks to which the offence relates multiplied by the amount, rounded to the nearest one-hundredth, or, if the amount is equidistant from two consecutive one-hundredths, rounded to the higher one-hundredth, determined by the formula
B × 3
where
B      is the rate of duty applicable under section 2 of Schedule 1 per tobacco stick at the time the offence was committed,
(iii) in the case of manufactured tobacco other than cigarettes or tobacco sticks, the number of grams of manufactured tobacco to which the offence relates multiplied by the amount, rounded to the nearest one-hundredth, or, if the amount is equidistant from two consecutive one-hundredths, rounded to the higher one-hundredth, determined by the formula
(C/50) × 3
where
C      is the rate of duty applicable under section 3 of Schedule 1 per 50 grams at the time the offence was committed, and
(iv) in the case of cigars, the number of cigars to which the offence relates multiplied by the amount, rounded to the nearest one-hundredth, or, if the amount is equidis- tant from two consecutive one-hundredths, rounded to the higher one-hundredth, determined by the formula
D × 10
where
D      is the rate of duty applicable under paragraph (a) of Schedule 2 per cigar that applied at the time the offence was committed, and
(5) Subsections (2) and (4) come into force on December 1, 2019.
2007, c. 18, s. 122
77. (1) Section 236 of the Act is repealed.
(2) Subsection (1) is deemed to have come into force on February 12, 2014.
2007, c. 35, s. 203(1); 2008, c. 28, s. 62; 2013, c. 33, s. 55
78. (1) Paragraphs 240(a) to (c) of the Act are replaced by the following:
(a) $0.40 per cigarette that was removed in contravention of that subsection,
(b) $0.40 per tobacco stick that was removed in contravention of that subsection, and
(c) $502.19 per kilogram of manufactured tobacco, other than cigarettes and tobacco sticks, that was removed in contravention of that subsection.
(2) Paragraphs 240(a) to (c) of the Act are replaced by the following:
(a) in the case of cigarettes, the number of cigarettes that were removed in contravention of that subsection multiplied by the amount, rounded to the nearest one-hundredth, or, if the amount is equidistant from two consecutive one-hundredths, rounded to the higher one-hundredth, determined by the formula
(A/5 + B) × 2
where
A      is the rate of duty set out in section 1 of Schedule 1 that applied at the time the cigarettes were removed, and
B      is the rate of duty set out in paragraph 4(a) of Schedule 3 that applied at the time the cigarettes were removed,
(b) in the case of tobacco sticks, the number of tobacco sticks that were removed in contravention of that subsection multiplied by the amount, rounded to the nearest one-hundredth, or, if the amount is equidistant from two consecutive one-hundredths, rounded to the higher one-hundredth, determined by the formula
(C + D) × 2
where
C      is the rate of duty set out in section 2 of Schedule 1 that applied at the time the tobacco sticks were removed, and
D      is the rate of duty set out in paragraph 4(b) of Schedule 3 that applied at the time the tobacco sticks were removed, and
(c) in the case of manufactured tobacco other than cigarettes and tobacco sticks, the number of kilograms of manufactured tobacco that were removed in contravention of that subsection multiplied by the amount, rounded to the nearest one-hundredth, or, if the amount is equidistant from two consecutive one-hundredths, rounded to the higher one-hundredth, determined by the formula
(E + F) × 40
where
E      is the rate of duty set out in section 3 of Schedule 1 that applied at the time the manufactured tobacco was removed, and
F      is the rate of duty set out in paragraph 4(c) of Schedule 3 that applied at the time the manufactured tobacco was removed.
(3) Subsection (2) comes into force on December 1, 2019.
2003, c. 15, s. 47(1); 2007, c. 35, ss. 204(1) and 207(1); 2008, c. 28, ss. 63(1) and (2); 2013, c. 33, ss. 56(1) and (2)
79. (1) The portion of Schedule 1 to the Act before section 5 is replaced by the following:
SCHEDULE 1 
(Sections 42, 43.1 and 58.2)
RATES OF DUTY ON TOBACCO PRODUCTS
1. Cigarettes: for each five cigarettes or fraction of five cigarettes contained in any package,
(a) $0.52575; or
(b) if the rate referred to in paragraph (a) has been adjusted under subsection 43.1(2), the adjusted rate.
2. Tobacco sticks: per stick,
(a) $0.10515; or
(b) if the rate referred to in paragraph (a) has been adjusted under subsection 43.1(2), the adjusted rate.
3. Manufactured tobacco other than cigarettes and tobacco sticks: per 50 grams or fraction of 50 grams contained in any package,
(a) $6.57188; or
(b) if the rate referred to in paragraph (a) has been adjusted under subsection 43.1(2), the adjusted rate.
4. Cigars: per 1,000 cigars,
(a) $22.88559; or
(b) if the rate referred to in paragraph (a) has been adjusted under subsection 43.1(2), the adjusted rate.
(2) Schedule 1 to the Act is amended by replacing the references after the heading “SCHEDULE 1” with the following:
(Sections 42, 43.1 and 58.2, subsections 216(2) and (3) and section 240)
(3) Subsection (1) is deemed to have come into force on February 12, 2014.
(4) Subsection (2) comes into force on December 1, 2019.
2007, c. 35, ss. 208(1) and (2)
80. (1) Schedule 2 to the Act is replaced by the following:
SCHEDULE 2 
(Sections 43 and 43.1)
ADDITIONAL DUTY ON CIGARS
Cigars: per cigar, the greater of
(a) either
(i) $0.08226, or
(ii) if the rate referred to in subparagraph (i) has been adjusted under subsection 43.1(2), the adjusted rate; and
(b) the amount obtained by multiplying the sale price, in the case of cigars manufactured in Canada, or the duty-paid value, in the case of imported cigars, by the following percent-age:
(i) if the rate referred to in subparagraph (a)(i) has not been adjusted under subsection 43.1(2), 82%, or
(ii) if the rate referred to in subparagraph (a)(i) has been adjusted under subsection 43.1(2), the amount, rounded to the nearest whole number, or, if the amount is equidistant from two consecutive whole numbers, to the higher whole number, expressed as a percentage, determined by the formula
A × 1000
where
A      is the adjusted rate referred to in subparagraph (a)(ii), as if that rate were not expressed in dollars.
(2) Schedule 2 to the Act is amended by replacing the references after the heading “SCHEDULE 2” with the following:
(Sections 43 and 43.1 and subsections 216(2) and (3))
(3) Subsection (1) is deemed to have come into force on February 12, 2014.
(4) Subsection (2) comes into force on December 1, 2019.
2003, c. 15, ss. 51 to 53; 2008, c. 28, ss. 65(1), 66(1) and 67(1); 2013, c. 33, ss. 57(1), 58(1) and 59(1)
81. (1) The portion of Schedule 3 to the Act before section 4 is replaced by the following:
SCHEDULE 3 
(Sections 53, 54, 56 and 58.2)
RATES OF SPECIAL DUTIES ON CERTAIN MANUFACTURED TOBACCO
1. Special duty on imported manufactured tobacco:
(a) in dollars per cigarette, the rate determined by the formula, rounded to the nearest one-hundred-thousandth, or, if the rate is equidistant from two consecutive one-hundred-thousandths, to the higher one-hundred-thousandth,
A/5
where
A      is the rate of duty applicable under section 1 of Schedule 1 for each five cigarettes;
(b) in dollars per tobacco stick, the rate of duty applicable under section 2 of Schedule 1 per tobacco stick; and
(c) in dollars per 50 grams, or fraction of 50 grams, contained in any package of manufactured tobacco other than cigarettes or tobacco sticks, the rate of duty applicable under section 3 of Schedule 1 per 50 grams.
2. Special duty on traveller’s tobacco:
(a) in dollars per cigarette, the rate determined by the formula, rounded to the nearest one-hundred-thousandth, or, if the rate is equidistant from two consecutive one-hundred-thousandths, to the higher one-hundred-thousandth,
A/5
where
A      is the rate of duty applicable under section 1 of Schedule 1 for each five cigarettes;
(b) in dollars per tobacco stick, the rate of duty applicable under section 2 of Schedule 1 per tobacco stick; and
(c) in dollars per 50 grams, or fraction of 50 grams, contained in any package of manufactured tobacco other than cigarettes or tobacco sticks, the rate of duty applicable under section 3 of Schedule 1 per 50 grams.
3. Special duty on unstamped tobacco prod-ucts:
(a) in dollars per cigarette, the rate determined by the formula, rounded to the nearest one-hundred-thousandth, or, if the rate is equidistant from two consecutive one-hundred-thousandths, to the higher one-hundred-thousandth,
A/5
where
A      is the rate of duty applicable under section 1 of Schedule 1 for each five cigarettes;
(b) in dollars per tobacco stick, the rate of duty applicable under section 2 of Schedule 1 per tobacco stick; and
(c) in dollars per kilogram of tobacco products other than cigarettes or tobacco sticks, the rate determined by the formula, rounded to the nearest one-hundred-thousandth, or, if the rate is equidistant from two consecutive one-hundred-thousandths, to the higher one-hundred-thousandth,
A × 20
where
A      is the rate of duty applicable under section 3 of Schedule 1 per 50 grams of manufactured tobacco.
(2) Schedule 3 to the Act is amended by replacing the references after the heading “SCHEDULE 3” with the following:
(Sections 53, 54, 56, 58.2 and 240)
(3) Subsection (1) is deemed to have come into force on February 12, 2014.
(4) Subsection (2) comes into force on December 1, 2019.
Application
82. 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 is to be determined and interest is to be computed on it as though paragraphs 1(a), 2(a), 3(a) and 4(a) of Schedule 1 of the Excise Act, 2001, as enacted by section 79, subparagraphs (a)(i) and (b)(i) of Schedule 2 of that Act, as enacted by section 80, and section 81 had come into force on February 12, 2014.
R.S., c. E-15
Excise Tax Act
R.S., c. 7 (2nd Supp.), s. 34(1)
83. (1) Subsection 68.16(3) of the Excise Tax Act is replaced by the following:
Presumption
(3) Any payment made to a person referred to in paragraph (1)(i) or (2)(e) shall, for the purposes of subsection (4), paragraph 97.1(1)(b) and sections 98 to 101, be deemed to have been made to the purchaser.
(2) Subsection (1) comes into force on the day after the day on which this Act receives royal assent.
2006, c. 4, s. 130(1)
84. (1) Subsection 79.03(4) of the Act is replaced by the following:
Interest and penalty amounts of $25 or less
(4) If, at any time, a person pays an amount not less than the total of all amounts, other than interest and penalty under subsection 7(1.1) or 68.5(9.1) or section 95.1 or 95.2, owing at that time to Her Majesty in right of Canada under this Act for a reporting period of the person and the total amount of interest and penalty payable by the person under this Act for that reporting period is not more than $25.00, the Minister may cancel the interest and penalty.
(2) Subsection (1) comes into force on the day after the day on which this Act receives royal assent.
85. (1) The Act is amended by adding the following after section 95.1:
False statements or omissions
95.2 (1) Every person who knowingly, or under circumstances amounting to gross negligence, makes or participates in, assents to or acquiesces in the making of, a false statement or omission in a return, application, form, certificate, statement, invoice, answer or report (each of which is in this section referred to as a “return”) made in respect of a reporting period is liable to a penalty of the greater of $250 and 25% of the total of
(a) if the false statement or omission is relevant to the determination of an amount of tax payable by the person, the amount, if any, by which
(i) that tax payable
exceeds
(ii) the amount that would be the tax payable by the person if the tax were determined on the basis of the information provided in the return, and
(b) if the false statement or omission is relevant to the determination of a refund, rebate or any other amount payable to the person (each of which is in this section referred to as a “rebate”) under this Act, the amount, if any, by which
(i) the amount that would be the rebate payable to the person if the rebate were determined on the basis of the information provided in the return
exceeds
(ii) the amount of the rebate payable to the person.
Burden of proof in respect of penalties
(2) If, in an appeal under this Act, a penalty assessed by the Minister under this section is in issue, the burden of establishing the facts justifying the assessment of the penalty is on the Minister.
(2) Subsection (1) applies to any return filed by a person after the day on which this Act receives royal assent.
R.S., c. 7 (2nd Supp.), s. 44(1); R.S., c. 12 (4th Supp.), s. 36(1)
86. (1) Section 97 of the Act is replaced by the following:
Failing to file return
97. Every person required, by or pursuant to any Part except Part I, to file a return, who fails to file the return within the time it is required to be filed, is guilty of an offence and liable to a fine of not less than $10 and not more than $100.
Offences for false statements
97.1 (1) Every person commits an offence who
(a) makes, or participates in, assents to or acquiesces in the making of, a false or deceptive statement in a return, application, form, certificate, statement, invoice, answer or report filed or made as required by or under this Act or the regulations made under this Act;
(b) for the purpose of evading payment or remittance of any tax under this Act, or obtaining a refund, rebate or other amount to which the person is not entitled under this Act,
(i) destroys, alters, mutilates, conceals or otherwise disposes of any records of a person, or
(ii) makes, or assents to or acquiesces in the making of, a false or deceptive entry, or omits, or assents to or acquiesces in the omission, to enter a material particular in the records of a person;
(c) wilfully, in any manner, evades or attempts to evade compliance with this Act or payment or remittance of tax or any other amount imposed under this Act;
(d) wilfully, in any manner, obtains or attempts to obtain a refund, rebate or other amount to which the person is not entitled under this Act; or
(e) conspires with any person to commit an offence described in any of paragraphs (a) to (d).
Prosecution on summary conviction
(2) Every person who commits an offence under subsection (1) is guilty of an offence punishable on summary conviction and, in addition to any penalty otherwise provided, is liable to
(a) a fine of not less than 50%, and not more than 200%, of the amount of the tax that was sought to be evaded, or of the refund, rebate or other amount sought, or, if the amount that was sought to be evaded cannot be ascertained, a fine of not less than $1,000 and not more than $25,000; or
(b) both a fine referred to in paragraph (a) and imprisonment for a term not exceeding two years.
Prosecution on indictment
(3) Every person who is charged with an offence described in subsection (1) may, at the election of the Attorney General of Canada, be prosecuted on indictment and, if convicted, is, in addition to any penalty otherwise provided, liable to
(a) a fine of not less than 100%, and not more than 200%, of the amount of the tax that was sought to be evaded, or of the refund, rebate or other amount sought, or, if the amount that was sought to be evaded cannot be ascertained, a fine of not less than $2,000 and not more than $25,000; or
(b) both a fine referred to in paragraph (a) and imprisonment for a term not exceeding five years.
Penalty on conviction
(4) A person that is convicted of an offence under subsection (2) or (3) is not liable to pay a penalty imposed under subsection 79(5) or section 95.1, 95.2 or 109 or under a regulation made under this Act for the same evasion or attempt unless a notice of assessment for that penalty was issued before the information or complaint giving rise to the conviction was laid or made.
Stay of appeal
(5) If, in any appeal under this Act, substantially the same facts are at issue as those that are at issue in a prosecution under this section, the Minister may file a stay of proceedings with the Federal Court or may file a request for a postponement or adjournment with the Tribunal, as the case may be, and, on doing so, the proceedings before the Federal Court are stayed or the proceedings before the Tribunal are postponed or adjourned, as the case may be, pending final determination of the outcome of the prosecution.
(2) Subsection (1) comes into force on the day after the day on which this Act receives royal assent.
87. (1) The Act is amended by adding the following after section 98.1:
Electronic funds transfer
98.2 For greater certainty, information obtained by the Minister under Part XV.1 of the Income Tax Act may be used for the purposes of this Act.
(2) Subsection (1) comes into force on January 1, 2015.
88. (1) Section 102 of the Act is repealed.
(2) Subsection (1) comes into force on the day after the day on which this Act receives royal assent.
89. (1) Section 108 of the Act is repealed.
(2) Subsection (1) comes into force on the day after the day on which this Act receives royal assent.
2002, c. 9, s. 5
Air Travellers Security Charge Act
90. (1) The Air Travellers Security Charge Act is amended by adding the following after section 37:
Electronic funds transfer
37.1 For greater certainty, information obtained by the Minister under Part XV.1 of the Income Tax Act may be used for the purposes of this Act.
(2) Subsection (1) comes into force on January 1, 2015.
PART 4
1997, c. 36
CUSTOMS TARIFF
Amendments to the Act
91. The expression “Supplementary Note.” in Chapter 16 of the List of Tariff Provisions set out in the schedule to the Customs Tariff is replaced by the following:
      Supplementary Notes.
92. Chapter 16 of the List of Tariff Provisions set out in the schedule to the Act is amended by adding the following after Supplementary Note 1:
2.       Where the components of food preparations of a type used commercially in the preparation of fresh food products for direct sale to a consumer include cheese, those components are to be classified separately, in their respective headings, regardless of their packaging.
93. Tariff item Nos. 8905.20.10 and 8905.90.10 in the List of Tariff Provisions set out in the schedule to the Act are repealed.
94. Tariff item No. 9809.00.00 in the List of Tariff Provisions set out in the schedule to the Act is repealed.
95. The Description of Goods of tariff item No. 9833.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by adding a reference to “the Governor General,” before the reference to “the Prime Minister of Canada”.
96. The List of Tariff Provisions set out in the schedule to the Act is amended by adding, in numerical order, the tariff provisions set out in Schedule 1 to this Act.
97. 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 Schedule 2 to this Act.
Coming into Force
November 29, 2013
98. (1) Sections 91 and 92 are deemed to have come into force on November 29, 2013.
May 5, 2014
(2) Sections 93, 96 and 97 are deemed to have come into force on May 5, 2014.
PART 5
CANADA–UNITED STATES ENHANCED TAX INFORMATION EXCHANGE AGREEMENT IMPLEMENTATION ACT
Enactment of Act
Enactment
99. The Canada–United States Enhanced Tax Information Exchange Agreement Implementation Act, whose text is as follows and whose schedule is set out in Schedule 3 to this Act, is enacted:
An Act to implement the Canada–United States Enhanced Tax Information Exchange Agreement
Short title
1. This Act may be cited as the Canada–United States Enhanced Tax Information Exchange Agreement Implementation Act.
Definition of “Agreement”
2. In this Act, “Agreement” means the Agreement between the Government of Canada and the Government of the United States of America set out in the schedule, as amended from time to time.
Agreement approved
3. The Agreement is approved and has the force of law in Canada during the period that the Agreement, by its terms, is in force.
Inconsistent laws — general rule
4. (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Act or the Agreement and the provisions of any other law (other than Part XVIII of the Income Tax Act), the provisions of this Act and the Agreement prevail to the extent of the inconsistency.
Inconsistent laws — exception
(2) In the event of any inconsistency between the provisions of the Agreement and the provisions of the Income Tax Conventions Interpretation Act, the provisions of that Act prevail to the extent of the inconsistency.
Regulations
5. The Minister of National Revenue may make any regulations that are necessary for carrying out the Agreement or for giving effect to any of its provisions.
Entry into force of Agreement
6. (1) The Minister of Finance must cause a notice of the day on which the Agreement enters into force to be published in the Canada Gazette within 60 days after that day.
Amending instrument
(2) The Minister of Finance must cause a notice of the day on which any instrument amending the Agreement enters into force to be published, together with a copy of the instrument, in the Canada Gazette within 60 days after that day.
Termination
(3) The Minister of Finance must cause a notice of the day on which the Agreement is terminated to be published in the Canada Gazette within 60 days after that day.
R.S., c. 1 (5th Supp.)
Amendments to the Income Tax Act
100. (1) The portion of subsection 162(6) of the Income Tax Act before paragraph (b) is replaced by the following:
Failure to provide identification number
(6) Every person or partnership who fails to provide on request their Social Insurance Number, their business number or their U.S. federal taxpayer identifying number to a person required under this Act or a regulation to make an information return requiring the number is liable to a penalty of $100 for each such failure, unless
(a) an application for the assignment of the number is made within 15 days (or, in the case of a U.S. federal taxpayer identifying number, 90 days) after the request was received; and
(2) Subsection (1) comes into force on the day on which the agreement set out in the schedule to the Canada–United States Enhanced Tax Information Exchange Agreement Implementation Act enters into force.
101. (1) The Act is amended by adding the following after Part XVII:
PART XVIII
ENHANCED INTERNATIONAL INFORMATION REPORTING
Definitions
263. (1) The following definitions apply in this Part.
“agreement”« accord »
“agreement” has the same meaning as in section 2 of the Canada–United States Enhanced Tax Information Exchange Agreement Implementation Act.
“electronic filing”« transmission électronique »
“electronic filing” means using electronic media in a manner specified by the Minister.
“listed financial institution”« institution financière particulière »
“listed financial institution” means a financial institution that is
(a) an authorized foreign bank within the meaning of section 2 of the Bank Act in respect of its business in Canada, or a bank to which that Act applies;
(b) a cooperative credit society, a savings and credit union or a caisse populaire regulated by a provincial Act;
(c) an association regulated by the Cooperative Credit Associations Act;
(d) a central cooperative credit society, as defined in section 2 of the Cooperative Credit Associations Act, or a credit union central or a federation of credit unions or caisses populaires that is regulated by a provincial Act other than one enacted by the legislature of Quebec;
(e) a financial services cooperative regulated by An Act respecting financial services cooperatives, R.S.Q., c. C-67.3, or An Act respecting the Mouvement Desjardins, S.Q. 2000, c. 77;
(f) a life company or a foreign life company to which the Insurance Companies Act applies or a life insurance company regulated by a provincial Act;
(g) a company to which the Trust and Loan Companies Act applies;
(h) a trust company regulated by a provincial Act;
(i) a loan company regulated by a provincial Act;
(j) an entity authorized under provincial legislation to engage in the business of dealing in securities or any other financial instruments, or to provide portfolio management, investment advising, fund administration, or fund management, services;
(k) an entity that is represented or promoted to the public as a collective investment vehicle, mutual fund, exchange traded fund, private equity fund, hedge fund, venture capital fund, leveraged buyout fund or similar investment vehicle that is established to invest or trade in financial assets and that is managed by an entity referred to in paragraph (j);
(l) an entity that is a clearing house or clearing agency; or
(m) a department or an agent of Her Majesty in right of Canada or of a province that is engaged in the business of accepting deposit liabilities.
“non-reporting Canadian financial institution”« institution financière canadienne non déclarante »
“non-reporting Canadian financial institution” means any Canadian financial institution or other entity resident in Canada that
(a) is described in any of paragraphs C, D and G to J of section III of Annex II to the agreement;
(b) makes a reasonable determination that it is described in any of paragraphs A, B, E and F of section III of Annex II to the agreement;
(c) qualifies as an exempt beneficial owner under relevant U.S. Treasury Regulations in effect on the date of signature of the agreement; or
(d) makes a reasonable determination that it qualifies as a deemed-compliant FFI under relevant U.S. Treasury Regulations in effect on the date of signature of the agreement.
“U.S. reportable account”« compte déclarable américain »
“U.S. reportable account” means a financial account that, under the agreement, is to be treated as a U.S. reportable account.
Financial institution
(2) For the purposes of this Part, “Canadian financial institution” and “reporting Canadian financial institution” each have the meaning that would be assigned by the agreement, and the definition “non-reporting Canadian financial institution” in subsection (1) has the meaning that would be assigned by that subsection, if the definition “Financial Institution” in subparagraph 1(g) of Article 1 of the agreement were read as follows:
g) The term “Financial Institution” means any Entity that is a Custodial Institution, a Depository Institution, an Investment Entity or a Specified Insurance Company, and that is a listed financial institution within the meaning of Part XVIII of the Income Tax Act.
Financial account
(3) For the purposes of this Part, the agreement is to be read as if the definition “Financial Account” in subparagraph 1(s) of Article 1 of the agreement included the following subparagraph after subparagraph (1):
(1.1) an account that is a client name account maintained by a person or entity that is authorized under provincial legislation to engage in the business of dealing in securities or any other financial instruments, or to provide portfolio management or investment advising services.
Identification number
(4) For the purposes of this Part, a reference in the agreement to “Canadian TIN” or “taxpayer identification number” is to be read as including a reference to Social Insurance Number.
Term defined in agreement
(5) In this Part, a term has the meaning that is defined in, or assigned by, the agreement unless the term is defined in this Part.
Amending instrument
(6) No person shall be liable for a failure to comply with a duty or obligation imposed by this Act that results from an amendment to the agreement unless at the date of the alleged failure,
(a) the text of the instrument that effected the amendment had been published in the Canada Gazette; or
(b) reasonable steps had been taken to bring the purport of the amendment to the notice of those persons likely to be affected by it.
Designation of account
264. (1) Subject to subsection (2), a reporting Canadian financial institution may designate a financial account to not be a U.S. reportable account for a calendar year if the account is
(a) a preexisting individual account described in paragraph A of section II of Annex I to the agreement;
(b) a new individual account described in paragraph A of section III of Annex I to the agreement;
(c) a preexisting entity account described in paragraph A of section IV of Annex I to the agreement; or
(d) a new entity account described in paragraph A of section V of Annex I to the agreement.
U.S. reportable account
(2) A reporting Canadian financial institution may not designate a financial account for a calendar year unless the account is part of a clearly identifiable group of accounts all of which are designated for the year.
Applicable rules
(3) The rules in paragraph C of section VI of Annex I to the agreement apply in determining whether a financial account is described in any of paragraphs (1)(a) to (d).
Identification obligation — financial accounts
265. (1) Every reporting Canadian financial institution shall establish, maintain and document the due diligence procedures set out in subsections (2) and (3).
Due diligence — general
(2) Every reporting Canadian financial institution shall have the following due diligence procedures:
(a) for preexisting individual accounts that are lower value accounts, other than accounts described in paragraph A of section II of Annex I to the agreement, the procedures described in paragraphs B and C of that section, subject to paragraph F of that section;
(b) for preexisting individual accounts that are high value accounts, other than accounts described in paragraph A of section II of Annex I to the agreement, the procedures described in paragraphs D and E of that section, subject to paragraph F of that section;
(c) for new individual accounts, other than accounts described in paragraph A of section III of Annex I to the agreement,
(i) the procedures described in paragraph B of section III of Annex I to the agreement, or
(ii) in respect of a clearly identifiable group of accounts, the procedures that would be applicable if the accounts were preexisting individual accounts that were lower value accounts, with such modifications as the circumstances require, including procedures to review any documentary evidence obtained by the institution in connection with the opening of the accounts for the U.S. indicia described in subparagraph B(1) of section II of Annex I to the agreement;
(d) for preexisting entity accounts, other than accounts described in paragraph A of section IV of Annex I to the agreement, the procedures described in paragraphs D and E of that section; and
(e) for new entity accounts, other than accounts described in paragraph A of section V of Annex I to the agreement, the procedures described in paragraphs B to E of that section.
Due diligence — no designation
(3) If a reporting Canadian financial institution does not designate a financial account under subsection 264(1) for a calendar year, the institution shall have the following due diligence procedures with respect to the account:
(a) if the account is a preexisting individual account described in paragraph A of section II of Annex I to the agreement, the procedures described in paragraphs B and C of that section, subject to paragraph F of that section;
(b) if the account is a new individual account described in paragraph A of section III of Annex I to the agreement,
(i) the procedures described in paragraph B of section III of Annex I to the agreement, or
(ii) in respect of an account that is part of a clearly identifiable group of accounts, the procedures that would be applicable if the account were a preexisting individual account that was a lower value account, with such modifications as the circumstances require, including procedures to review any documentary evidence obtained by the institution in connection with the opening of the account for the U.S. indicia described in subparagraph B(1) of section II of Annex I to the agreement;
(c) if the account is a preexisting entity account described in paragraph A of section IV of Annex I to the agreement, the procedures described in paragraphs D and E of that section; and
(d) if the account is a new entity account described in paragraph A of section V of Annex I to the agreement, the procedures described in paragraphs B to E of that section.
Rules and definitions
(4) For the purposes of subsections (2) and (3), subparagraphs B(1) to (3) of section I, and section VI, of Annex I to the agreement apply except that
(a) in applying paragraph C of that section VI, an account balance that has a negative value is deemed to be nil; and
(b) the definition “NFFE” in subparagraph B(2) of that section VI is to be read as follows:
2. NFFE
An “NFFE” means any Non-U.S. Entity that is not an FFI as defined in relevant U.S. Treasury Regulations or is an Entity described in subparagraph B(4)(j) of this section, and also includes any Non-U.S. Entity
a) that is resident in Canada and is not a listed financial institution within the meaning of Part XVIII of the Income Tax Act; or
b) that is resident in a Partner Jurisdiction other than Canada and is not a Financial Institution.
U.S. indicia
(5) For the purposes of paragraphs (2)(a) and (b), subparagraph (2)(c)(ii), paragraph (3)(a) and subparagraph (3)(b)(ii), subparagraph B(3) of section II of Annex I to the agreement is to be read as follows:
3. If any of the U.S indicia listed in subparagraph B(1) of this section are discovered in the electronic search, or if there is a change in circumstances that results in one or more U.S. indicia being associated with the account, then the Reporting Canadian Financial Institution must seek to obtain or review the information described in the portion of subparagraph B(4) of this section that is relevant in the circumstances and must treat the account as a U.S. Reportable Account unless one of the exceptions in subparagraph B(4) applies with respect to that account.
Financial institution
(6) For the purpose of applying the procedures referred to in paragraphs (2)(d) and (e) and (3)(c) and (d) to a financial account of an account holder that is resident in Canada, the definition “Financial Institution” in subparagraph 1(g) of Article 1 of the agreement is to be read as follows:
g) The term “Financial Institution” means any Entity that is a Custodial Institution, a Depository Institution, an Investment Entity or a Specified Insurance Company, and that is a listed financial institution within the meaning of Part XVIII of the Income Tax Act.
Dealer accounts
(7) Subsection (8) applies to a reporting Canadian financial institution in respect of a client name account maintained by the institution if
(a) property recorded in the account is also recorded in a financial account (in this subsection and subsection (8) referred to as the “related account”) maintained by a financial institution (in this subsection and subsection (8) referred to as the “dealer”) that is authorized under provincial legislation to engage in the business of dealing in securities or any other financial instrument, or to provide portfolio management or investment advising services; and
(b) the dealer has advised the institution whether the related account is a U.S. reportable account.
However, subsection (8) does not apply if it can reasonably be concluded by the institution that the dealer has failed to comply with its obligations under this section.
Dealer accounts
(8) If this subsection applies to a reporting Canadian financial institution in respect of a client name account,
(a) subsections (1) to (4) do not apply to the institution in respect of the account; and
(b) the institution shall rely on the determination of the dealer in respect of the related account in determining whether the account is a U.S. reportable account.
Reporting — U.S. reportable accounts
266. (1) Every reporting Canadian financial institution shall file with the Minister, before May 2 of each calendar year, an information return in prescribed form relating to each U.S. reportable account maintained by the institution at any time during the immediately preceding calendar year and after June 29, 2014.
Reporting — nonparticipating financial institutions
(2) Every reporting Canadian financial institution shall file with the Minister, before May 2 of each calendar year, an information return in prescribed form relating to payments, to a nonparticipating financial institution that is the holder of a financial account maintained by the reporting Canadian financial institution, during the immediately preceding calendar year if the immediately preceding year is 2015 or 2016.
Filing of return
(3) An information return required under subsection (1) or (2) shall be filed by way of electronic filing.
Record keeping
267. (1) Every reporting Canadian financial institution shall keep, at the institution’s place of business or at such other place as may be designated by the Minister, records that the institution obtains or creates for the purpose of complying with this Part, including self-certifications and records of documentary evidence.
Form of records
(2) Every reporting Canadian financial institution required by this Part to keep records that does so electronically shall retain them in an electronically readable format for the retention period referred to in subsection (3).
Retention of records
(3) Every reporting Canadian financial institution that is required to keep, obtain, or create records under this Part shall retain those records for a period of at least six years following
(a) in the case of a self-certification, the last day on which a related financial account is open; and
(b) in any other case, the end of the last calendar year in respect of which the record is relevant.
Anti-avoidance
268. If a person enters into an arrangement or engages in a practice, the primary purpose of which can reasonably be considered to be to avoid an obligation under this Part, the person is subject to the obligation as if the person had not entered into the arrangement or engaged in the practice.
Deemed-compliant FFI
269. If a Canadian financial institution makes a reasonable determination that it is to be treated as a deemed-compliant FFI under Annex II to the agreement, this Part applies to the institution, with such modifications as the circumstances require, to the extent that the agreement imposes due diligence and reporting obligations on the institution.
(2) Subsection (1) comes into force on the day on which the agreement set out in the schedule to the Canada–United States Enhanced Tax Information Exchange Agreement Implementation Act enters into force.
PART 6
VARIOUS MEASURES
Division 1
Payments — Veterans Affairs
Earnings loss benefit
102. (1) A person who received an earnings loss benefit under subsection 18(1) or 22(1) of the Canadian Forces Members and Veterans Re-establishment and Compensation Act for the period that began on May 29, 2012 and ended on September 30, 2012 — or who would have been eligible to receive that benefit if the disability pension paid to the person under the Pension Act for that period had not been taken into account — is entitled to receive an amount determined in accord-ance with the formula
A – B – C
where
A      is the amount of the earnings loss benefit that would have been paid to the person for that period if the disability pension paid to the person under the Pension Act for that period had not been taken into account;
B      is the amount of the earnings loss benefit that was paid to the person for that period; and
C      is the amount of long-term disability benefits that was paid or is payable under the Service Income Security Insurance Plan Long Term Disability to the person for that period as a result of the settlement order in Manuge v. Canada that was approved by the Federal Court on April 15, 2013.
Payment
(2) Any amount paid or payable under subsection (1) is deemed to be an earnings loss benefit paid or payable under the Canadian Forces Members and Veterans Re-establishment and Compensation Act.
Canadian Forces income support benefit
103. (1) A person who received a Canadian Forces income support benefit un-der any of sections 27 to 31 of the Cana-dian Forces Members and Veterans Re-establishment and Compensation Act for the period that began on May 29, 2012 and ended on September 30, 2012 — or who would have been eligible to receive that benefit if the disability pension paid to the person under the Pension Act for that period had not been taken into account — is entitled to receive an amount determined in accordance with the formula
A – B – C
where
A      is the amount of the Canadian Forces income support benefit that would have been paid to the person for that period if the disability pension paid to the person under the Pension Act for that period had not been taken into account;
B      is the amount of the Canadian Forces income support benefit that was paid to the person for that period; and
C      is the amount of long-term disability benefits that was paid or is payable under the Service Income Security Insurance Plan Long Term Disability to the person for that period as a result of the settlement order in Manuge v. Canada that was approved by the Federal Court on April 15, 2013.
Payment
(2) Any amount paid or payable under subsection (1) is deemed to be a Canadian Forces income support benefit paid or payable under the Canadian Forces Members and Veterans Re-establishment and Compensation Act.
War veterans allowance
104. (1) A person who received an allowance under subsection 4(1) of the War Veterans Allowance Act for the period that began on May 29, 2012 and ended on September 30, 2013 — or who would have been eligible to receive that allowance if the disability pension paid to the person under the Pension Act or any similar or equivalent law of the country in whose forces the veteran served for that period had not been taken into account — is entitled to receive an amount determined in accordance with the formula
A – B
where
A      is the amount of the allowance that would have been paid to the person for that period if the disability pension paid to or in respect of the veteran under the Pension Act or any similar or equivalent law of the country in whose forces the veteran served for that period had not been taken into account; and
B      is the amount of the allowance that was paid to the person for that period.
Payment
(2) Any amount paid or payable under subsection (1) is deemed to be an allowance paid or payable under the War Veterans Allowance Act.
Civilian war-related benefits
105. (1) A person who received a benefit under the Civilian War-related Benefits Act for the period that began on May 29, 2012 and ended on September 30, 2013 — or who would have been eligible to receive that benefit if the disability pension paid to the person under that Act for that period had not been taken into account — is entitled to receive an amount determined in accordance with the formula
A – B
where
A      is the amount of the benefit that would have been paid to the person for that period if the disability pension paid to the person under the Civilian War-related Benefits Act for that period had not been taken into account; and
B      is the amount of the benefit that was paid to the person for that period.
Payment
(2) Any amount paid or payable under subsection (1) is deemed to be a benefit paid or payable under the Civilian War-related Benefits Act.
Consolidated Revenue Fund
106. There shall be paid out of the Consolidated Revenue Fund, on the requisition of the Minister of Veterans Affairs, the amounts determined under sections 102 to 105.
Definitions
107. (1) The following definitions apply in this section.
“common-law partner”« conjoint de fait »
“common-law partner” means a person who is cohabiting with another person in a conjugal relationship and has done so for a period of at least one year.
“dependent child”« enfant à charge »
“dependent child”
(a) in the case of a payment made under section 102 or 103, has the same meaning as in subsection 2(1) of the Canadian Forces Members and Veterans Re-establishment and Compensation Act; and
(b) in the case of a payment made under section 104 or 105, has the same meaning as in subsection 2(1) of the War Veterans Allowance Act.
“survivor”« survivant »
“survivor”, in relation to a deceased person, means 
(a) their spouse who was, at the time of the person’s death, residing with the person; or
(b) the person who was, at the time of the person’s death, the person’s common-law partner.
Couples living apart
(2) A spouse is deemed to be residing with the person and a common-law partner does not cease to be the person’s common-law partner, if it is established that they are living apart by reason only of
(a) one or both of them having to reside in a health care facility;
(b) circumstances of a temporary nature; or
(c) other circumstances that are not within the control of the person or the spouse or common-law partner.
Deceased person
(3) If a person who is entitled to be paid an amount under any of sections 102 to 105 dies before the amount is paid, the following rules apply:
(a) if, at the time of death, there is a survivor, the survivor is entitled to 100% of the amount;
(b) if, at the time of death, there is no survivor, but there are one or more dependent children, each of those children is entitled to the amount obtained by dividing the amount to be paid by the number of those dependent children; and
(c) if, at the time of death, there is no survivor or dependent child, no amount is to be paid.
Division 2
Canada Deposit Insurance Corporation
R.S., c. B-2
Bank of Canada Act
108. Section 18 of the Bank of Canada Act is amended by adding the following after paragraph (m):
(m.1) act as a custodian of the financial assets of the Canada Deposit Insurance Corporation;
R.S., c. C-3
Canada Deposit Insurance Corporation Act
109. The Canada Deposit Insurance Corporation Act is amended by adding the following after section 41:
Interest may be paid
42. The Bank of Canada may pay interest on any money that the Corporation deposits with it.
Division 3
Regulatory Cooperation Council Initiative on Workplace Chemicals
R.S., c. H-3
Amendments to the Hazardous Products Act
110. The long title of the Hazardous Products Act is replaced by the following:
An Act to prohibit the sale and importation of hazardous products that are intended for use, handling or storage in a work place
2010, c. 21, s. 72(2)
111. (1) The definition ““controlled prod- uct” or “hazardous product”” in section 2 of the Act is repealed.
R.S., c. 24 (3rd Supp.), s. 1
(2) The definitions “analyst”, “inspector” and “sell” in section 2 of the Act are replaced by the following:
“analyst”« analyste »
“analyst” means an individual designated as an analyst under subsection 21(1);
“inspector”« inspecteur »
“inspector” means an individual designated as an inspector under subsection 21(1);
“sell”« vendre »
“sell” includes
(a) offer for sale or distribution, expose for sale or distribution, have in possession for sale or distribution or distribute — whether for consideration or not — to one or more recipients, and
(b) make any transfer of possession that creates a bailment or, in Quebec, make any transfer of possession of a movable, for a specific purpose, without transferring ownership, and with the obligation to deliver the movable to a specified person or to return it, such as a transfer by means of a deposit, a lease, a pledge, a loan for use or a contract of carriage;
(3) Section 2 of the Act is amended by adding the following in alphabetical order:
“container”« contenant »
“container” includes a bag, barrel, bottle, box, can, cylinder, drum or similar package or receptacle but does not include a storage tank;
“document”« document »
“document” means anything on which information that is capable of being understood by an individual or being read by a computer or other device is recorded or marked;
“hazardous product”« produit dangereux »
“hazardous product” means any product, mixture, material or substance that is classified in accordance with the regulations made under subsection 15(1) in a category or subcategory of a hazard class listed in Schedule 2;
“label”« étiquette »
“label” means a group of written, printed or graphic information elements that relate to a hazardous product, which group is designed to be affixed to, printed on or attached to the hazardous product or the container in which the hazardous product is packaged;
“manufactured article”« article manufacturé »
“manufactured article” means any article that is formed to a specific shape or design during manufacture, the intended use of which when in that form is dependent in whole or in part on its shape or design, and that, when being installed, if the intended use of the article requires it to be installed, and under normal conditions of use, will not release or otherwise cause an individual to be exposed to a hazardous product;
“mixture”« mélange »
“mixture” means a combination of, or a solution that is composed of, two or more ingredients that, when they are combined, do not react with each other, but excludes any such combination or solution that is a substance; 
“person”« personne »
“person” means an individual or an organization as defined in section 2 of the Criminal Code;
“prescribed”Version anglaise seulement
“prescribed”, for the purposes of Part II, means prescribed by regulations made under subsection 15(1), and, for the purposes of Part III, means prescribed by regulations made under section 27;
“review officer”« réviseur »
“review officer” means an individual designated as a review officer under section 26.2;
“safety data sheet”« fiche de données de sécurité »
“safety data sheet” means a document that contains, under the headings that, by virtue of the regulations made under subsection 15(1), are required to appear in the document, information about a hazardous product, including information related to the hazards associated with any use, handling or storage of the hazardous product in a work place;
“substance”« substance »
“substance” means any chemical element or chemical compound — that is in its natural state or that is obtained by a production process — whether alone or together with
(a) any additive that is necessary to preserve the stability of the chemical element or chemical compound,
(b) any solvent that is necessary to preserve the stability or composition of the chemical element or chemical compound, or
(c) any impurity that is derived from the production process;
“supplier”« fournisseur »
“supplier” means a person who, in the course of business, sells or imports a hazardous product;
“work place”« lieu de travail »
“work place” has the meaning assigned by regulations made under subsection 15(1).
R.S., c. 24 (3rd Supp.), s. 1; 1999, c. 31, s. 127(E)
112. Section 11 of the Act and the headings before it are replaced by the following:
PART II
HAZARDOUS PRODUCTS
R.S., c. 24 (3rd Supp.), s. 1; 2002, c. 28, s. 86
113. (1) Paragraphs 12(a) to (c) of the Act are repealed.
R.S., c. 24 (3rd Supp.), s. 1
(2) Paragraph 12(e) of the Act is replaced by the following:
(e) hazardous waste, being a hazardous product that is sold for recycling or recovery or is intended for disposal;
R.S., c. 24 (3rd Supp.), s. 1; 2010, c. 21, s. 74
(3) Paragraphs 12(f) and (g) of the Act are repealed.
(4) Section 12 of the Act is amended by striking out “or” at the end of paragraph (h), by adding “or” at the end of paragraph (i) and by adding the following after paragraph (i):
(j) anything listed in Schedule 1.
R.S., c. 24 (3rd Supp.), s. 1; 1999, c. 31, s. 128(F)
114. Sections 13 and 14 of the Act are replaced by the following:
Prohibition re sale
13. (1) Subject to the Hazardous Materials Information Review Act, no supplier shall sell a hazardous product that is intended for use, handling or storage in a work place in Canada unless
(a) the supplier has in their possession a safety data sheet for the hazardous product that meets the requirements set out in the regulations made under subsection 15(1);
(a.1) on the sale of the hazardous product to any person or government, the supplier provides to the person or government the safety data sheet referred to in paragraph (a), or causes it to be provided, if on that sale the person or government acquires possession or ownership of that hazardous product; and
(b) the hazardous product or the container in which the hazardous product is packaged has a label that meets the requirements set out in the regulations made under subsection 15(1) affixed to it, printed on it or attached to it in a manner that meets the requirements set out in the regulations made under that subsection.
Definition of “government”
(2) In this section, “government” means any of the following or their institutions:
(a) the federal government;
(b) a corporation named in Schedule III to the Financial Administration Act;
(c) a provincial government or a public body established under an Act of the legislature of a province; and
(d) an aboriginal government as defined in subsection 13(3) of the Access to Information Act.
Prohibition re importation
14. Subject to the Hazardous Materials Information Review Act, no supplier shall import a hazardous product that is intended for use, handling or storage in a work place in Canada unless
(a) the supplier obtains or prepares, on or before the importation of the hazardous product, a safety data sheet for the hazardous product that meets the requirements set out in the regulations made under subsection 15(1); and
(b) the hazardous product or the container in which the hazardous product is packaged has a label that meets the requirements set out in the regulations made under subsection 15(1) affixed to it, printed on it or attached to it in a manner that meets the requirements set out in the regulations made under that subsection.
Prohibition re sale
14.1 (1) Despite section 13, no supplier shall sell a hazardous product that contains asbestos and is intended for use, handling or storage in a work place in Canada unless, subject to the Hazardous Materials Information Review Act, the supplier complies with the requirements set out in paragraphs 13(1)(a) to (b) and the hazardous product meets the requirements set out in the regulations made under subsection 15(2).
Prohibition re importation
(2) Despite section 14, no supplier shall import a hazardous product that contains asbestos and is intended for use, handling or storage in a work place in Canada unless, subject to the Hazardous Materials Information Review Act, the supplier complies with the requirements set out in paragraphs 14(a) and (b) and the hazardous product meets the requirements set out in the regulations made under subsection 15(2).
False information — hazardous product or container
14.2 (1) No supplier shall sell or import a hazardous product that is intended for use, handling or storage in a work place in Canada if the hazardous product or the container in which the hazardous product is packaged has affixed to, printed on or attached to it information about the hazardous product that is false, misleading or likely to create an erroneous impression, with respect to the information that is required to be included in a label or safety data sheet for that hazardous product in order for the supplier to comply with the requirements set out in paragraphs 13(1)(a) to (b) or 14(a) and (b), as the case may be.
Safety data sheet — sale
(2) No supplier shall sell a hazardous product that is intended for use, handling or storage in a work place in Canada if the safety data sheet for the hazardous product that is in their possession in order to comply with the requirement set out in paragraph 13(1)(a), or that they provide or cause to be provided in order to comply with the requirement set out in paragraph 13(1)(a.1), is false, misleading or likely to create an erroneous impression, with respect to the information that is required to be included in a label or safety data sheet for that hazardous product in order for the supplier to meet the requirements set out in paragraphs 13(1)(a) to (b).
Safety data sheet — importation
(3) No supplier shall import a hazardous product that is intended for use, handling or storage in a work place in Canada if the safety data sheet for the hazardous product that the supplier obtains or prepares in order to comply with the requirement set out in paragraph 14(a) is false, misleading or likely to create an erroneous impression, with respect to the information that is required to be included in a label or safety data sheet for that hazardous product in order for the supplier to comply with the requirements set out in paragraphs 14(a) and (b).
Course of sale
(4) No supplier who sells a hazardous product that is intended for use, handling or storage in a work place in Canada shall, in the course of selling the hazardous product, communicate by any means any information about the hazardous product that is false, misleading or likely to create an erroneous impression, with respect to the information that is required to be included in a label or safety data sheet for that hazardous product in order for the supplier to comply with the requirements set out in paragraphs 13(1)(a) to (b).
Preparing and Maintaining Documents
Requirements
14.3 (1) Every supplier who sells or imports a hazardous product that is intended for use, handling or storage in a work place in Canada shall prepare and maintain
(a) a document containing a true copy of a label that represents the label that is affixed to, printed on or attached to the hazardous product or the container in which the hazardous product is packaged in order to meet the requirement set out in paragraph 13(1)(b) or 14(b), as the case may be, when they sell or import the hazardous product;
(b) a document containing a true copy of a safety data sheet for the hazardous product that represents the safety data sheet that is in their possession in order to meet the requirement set out in paragraph 13(1)(a) or that they obtain or prepare in order to meet the requirement set out in paragraph 14(a), as the case may be, when they sell or import the hazardous product;
(c) if the supplier obtained the hazardous product from another person, a document that indicates the person’s name and address, the quantity of the hazardous product obtained by the supplier and the month and year in which they obtained it;
(d) a document that indicates, for any sales of the hazardous product that result in a transfer of ownership or possession, the locations at which those sales took place, the period during which they took place, and, for each month in that period, the quantity sold during the month; and
(e) the prescribed documents.
Period for keeping documents
(2) The supplier shall keep the documents for six years after the end of the year to which they relate or for any other period that may be prescribed.
Keeping and providing documents
(3) The supplier shall keep the documents at the supplier’s place of business in Canada or at any prescribed place and shall, on written request, within the time and in the manner specified in the request, provide them to the Minister or an inspector.
Exemption — outside Canada
(4) The Minister may, subject to any terms and conditions that he or she may specify, exempt a supplier from the requirement to keep documents in Canada if the Minister considers it unnecessary or impractical for the supplier to keep them in Canada.
R.S., c. 24 (3rd Supp.), s. 1; 1999, c. 31, s. 129
115. (1) Paragraphs 15(1)(a) to (e) of the Act are replaced by the following:
(a) defining, for the purposes of Schedule 2, any word or expression used in Schedule 2 but not defined in this Act;
(a.1) establishing, for any hazard class listed in Schedule 2, categories and subcategories of that hazard class;
(b) respecting the classification of products, mixtures, materials and substances in a category or subcategory of a hazard class listed in Schedule 2;
(c) respecting safety data sheets;
(c.1) respecting labels;
(d) respecting the preparation and maintenance of documents, including by specifying the documents to be prepared and maintained, where they are to be kept and for how long;
R.S., c. 24 (3rd Supp.), s. 1
(2) Paragraphs 15(1)(f) to (h) of the Act are replaced by the following:
(f) exempting from the application of this Part and the regulations made under this subsection or any provision of this Part or those regulations, on any terms and conditions that may be specified in those regulations,
(i) the sale or importation of any hazard- ous product or class of hazardous prod- ucts either generally or in the quantities or concentrations, in the circumstances, at the places, premises or facilities, for the purposes or in the containers that are specified in those regulations, and
(ii) any class of suppliers;
R.S., c. 24 (3rd Supp.), s. 1
(3) Paragraphs 15(1)(i) to (l) of the Act are replaced by the following:
(i) defining the expression “work place” for the purposes of this Part;
(j) requiring any supplier who sells or imports a hazardous product that is intended for use, handling or storage in a work place in Canada to provide, as soon as feasible, any information that is included in the safety data sheet that is in the supplier’s possession for the hazardous product to any prescribed safety professional or health professional who requests that information for a prescribed purpose;
(k) requiring a prescribed safety professional or health professional — to whom a supplier who sells or imports a hazardous product that is intended for use, handling or storage in a work place in Canada has provided information about the hazardous product that the supplier is exempt from disclosing under any Act of Parliament — to keep confidential, except for the purpose for which it is provided, any of that information that the supplier specifies as being confidential, if that information was provided at the request of the safety professional or health professional for a prescribed purpose;
(l) subject to the Hazardous Materials Information Review Act, requiring any supplier who sells or imports a hazardous product that is intended for use, handling or storage in a work place in Canada to identify, as soon as feasible, on request of any person within a class of persons specified in the regulations made under this subsection, the source for any toxicological data used in the preparation of any safety data sheet that the supplier has provided or caused to be provided in order to meet the requirement set out in paragraph 13(1)(a.1) or has obtained or prepared in order to meet the requirement set out in paragraph 14(a), as the case may be;
R.S., c. 24 (3rd Supp.), s. 1
(4) Subsections 15(2) and (3) of the Act are replaced by the following:
Regulations
(2) The Governor in Council may make regulations respecting the sale or importation of any hazardous product referred to in subsection 14.1(1) or (2).
Externally produced material
(3) A regulation made under subsection (1) or (2) may incorporate by reference documents produced by a person or body other than the Minister, including by
(a) an organization established for the purpose of writing standards, such as an organization accredited by the Standards Council of Canada;
(b) an industrial or trade organization; or
(c) a government.
Reproduced or translated material
(4) A regulation made under subsection (1) or (2) may incorporate by reference documents that the Minister reproduces or translates from documents produced by a person or body other than the Minister
(a) with any adaptations of form and reference that will facilitate their incorporation into the regulation; or
(b) in a form that sets out only the parts of them that apply for the purposes of the regulation.
Jointly produced documents
(5) A regulation made under subsection (1) or (2) may incorporate by reference documents that the Minister produces jointly with another government for the purpose of harmonizing the regulation with other laws.
Internally produced standards
(6) A regulation made under subsection (1) or (2) may incorporate by reference technical or explanatory documents that the Minister produces, including
(a) specifications, classifications, illustrations, graphs or other information of a technical nature; and
(b) test methods, procedures, operational standards, safety standards or performance standards of a technical nature.
Incorporation as amended from time to time
(7) Documents may be incorporated by reference as amended from time to time.
For greater certainty
(8) Subsections (3) to (7) are for greater certainty and do not limit any authority to make regulations incorporating material by reference that exists apart from those subsections.
Definition of “government”
(9) In this section, “government” means any of the following or their institutions:
(a) the federal government;
(b) a corporation named in Schedule III to the Financial Administration Act;
(c) a provincial government or a public body established under an Act of the legislature of a province;
(d) an aboriginal government as defined in subsection 13(3) of the Access to Information Act;
(e) a government of a foreign state or of a subdivision of a foreign state; and
(f) an international organization of states.
R.S., c. 24 (3rd Supp.), s. 1
116. Section 16 of the Act is repealed.
2004, c. 15, s. 68
117. Subsection 16.1(2) of the Act is replaced by the following:
Interim orders — section 18
(2) The Minister may make an interim order in which any power referred to in section 18 is deemed to be exercised, if the Minister believes that immediate action is required to deal with a significant risk, direct or indirect, to health or safety.
R.S., c. 24 (3rd Supp.), s. 1
118. Section 17 of the Act and the heading before it are repealed.
R.S., c. 24 (3rd Supp.), s. 1
119. Section 18 of the Act and the heading before it are replaced by the following:
Amendments to Schedules 1 and 2
Amendments to Schedules 1 and 2
18. Subject to section 19, the Governor in Council may, by order,
(a) amend Schedule 1 to add, delete or amend a reference to anything; and
(b) amend Schedule 2 to add, delete or amend a reference to a hazard class.
R.S., c. 24 (3rd Supp.), s. 1
120. Section 19 of the Act is replaced by the following:
Consultation
19. A regulation under subsection 15(1) or an order under section 18 may be made by the Governor in Council only on the recommendation of the Minister made after consultation by the Minister with the government of each province and with any organizations represent-ative of workers, organizations representative of employers and organizations representative of suppliers that the Minister considers appropriate.
R.S., c. 24 (3rd Supp.), s. 1
121. Section 20 of the Act and the heading before it are replaced by the following:
Tests, Studies and Compilation of Information
Minister’s order
20. (1) If the Minister has reasonable grounds to believe that a product, mixture, material or substance may be a hazardous product, the Minister may, in writing, order a person who is engaged in the business of selling or importing the product, mixture, material or substance to compile information relating to the formula, composition, chemical ingredients or hazardous properties of the product, mixture, material or substance, and any other information that the Minister considers necessary, for the purpose of determining whether the product, mixture, material or substance is or may be a danger to the health or safety of any individual who may handle it in a work place or be exposed to it in a work place.
Minister’s order
(1.1) If the Minister has reasonable grounds to believe that a person is engaged in the business of selling or importing a product, mixture, material or substance that is a hazard-ous product, the Minister may, in writing, order the person to
(a) conduct tests or studies on the product, mixture, material or substance to obtain the information that the Minister considers nec-essary to verify compliance or prevent non-compliance with the provisions of this Act or of the regulations made under subsection 15(1) or (2); and
(b) compile any information related to the formula, composition, chemical ingredients or hazardous properties of the product, mixture, material or substance that the Minister considers necessary to verify compliance or prevent non-compliance with the provisions of this Act or of the regulations made under subsection 15(1) or (2).
Providing information to Minister
(2) Every person to whom an order under subsection (1) or (1.1) is directed shall provide to the Minister, in the time, form and manner specified in the order, the information or the results of the tests or studies that are required by the order.
Information privileged
(3) Subject to subsection (4), information received by the Minister from a person under subsection (1) or (1.1) is privileged and, notwithstanding the Access to Information Act or any other Act or law, shall not be disclosed to any other person except as may be necessary for the administration and enforcement of this Act or for the purposes of section 15.
Information privileged
(4) The Minister shall not, when carrying out the consultations referred to in section 19, for the purposes of subsection 15(1), disclose the name of any person from whom the Minister has received information under subsection (1) or (1.1) or any of that information that is specified, in writing, by the person as being confidential.
Statutory Instruments Act
(5) For greater certainty, orders made under subsection (1) or (1.1) are not statutory instruments within the meaning of the Statutory Instruments Act.
R.S., c. 24 (3rd Supp.), s. 1
122. (1) Subsection 21(1) of the Act is replaced by the following:
Inspectors and analysts
21. (1) The Minister may designate as an inspector or analyst for the purposes of any provision of this Act or of the regulations any individual or class of individuals who, in the Minister’s opinion, is qualified to be so designated. However, if the individual is employed by a provincial government, or a public body established under an Act of the legislature of a province, the Minister may make the designation only after obtaining the approval of that government or public body.
R.S., c. 24 (3rd Supp.), s. 1
(2) Subsection 21(2) of the English version of the Act is replaced by the following:
Certificate to be produced
(2) The Minister shall furnish every inspector with a certificate of designation and, on entering any place in accordance with subsection 22(1), an inspector shall, on request, produce the certificate to the person in charge of that place.
(3) Section 21 of the Act is amended by adding the following after subsection (2):
Objectives, guidelines and codes of practice
(3) The Minister may establish objectives, guidelines and codes of practice respecting the exercise of an inspector’s or analyst’s powers, and the performance of an inspector’s or analyst’s duties or functions, under this Act.
R.S., c. 24 (3rd Supp.), s. 1
123. The heading before section 22 and sections 22 to 26 of the Act are replaced by the following:
Inspection and Analysis
Powers of inspectors
22. (1) Subject to subsection 22.1(1), an inspector may, for a purpose related to verifying compliance or preventing non-compliance with the provisions of this Act or of the regulations, at any reasonable time enter any place, including a conveyance, in which the inspector has reasonable grounds to believe that an activity regulated under this Act is conducted or a thing to which this Act applies is located, and may, for that purpose,
(a) examine or test any product, mixture, material or substance found in the place that the inspector has reasonable grounds to believe is a hazardous product and take samples of it, and examine any other thing that the inspector believes on reasonable grounds is used or is capable of being used for the manufacture, preparation, preservation, packaging, sale, importation or storage of a hazardous product;
(b) open and examine any receptacle or package that is found in the place;
(c) examine a document that is found in the place, make a copy of it or take an extract from it;
(d) use or cause to be used a computer or other device that is at the place to examine a document that is contained in or available to a computer system or reproduce it or cause it to be reproduced in the form of a printout or other intelligible output and remove the output for examination or copying;
(e) use or cause to be used any copying equipment that is at the place and remove the copies for examination;
(f) take photographs and make recordings and sketches;
(g) order the owner or person having possession, care or control of any product, mixture, material or substance found in the place that the inspector has reasonable grounds to believe is a hazardous product to move it or, for any time that may be necessary, not to move it or to restrict its movement;
(h) order the owner or person having possession, care or control of the conveyance to move it or, for any time that may be necessary, not to move it or to restrict its movement;
(i) order the owner or person in charge of the place to establish their identity to the inspector’s satisfaction; and
(j) remove anything from the place for the purpose of examination, conducting tests or taking samples.
Conveyance
(1.1) For the purpose of entering a conveyance, an inspector may order the owner or person having possession, care or control of the conveyance to stop it or move it to a place where the inspector can enter it.
Disposition of samples
(1.2) A sample taken under this section may be disposed of in any manner that an inspector considers appropriate.
Individual accompanying inspector
(1.3) An inspector may be accompanied by any individual that they believe is necessary to help them exercise their powers or perform their duties or functions under this section.
Entering private property
(1.4) An inspector who is exercising powers or performing duties or functions under this section and any individual accompanying them may enter private property — other than a dwelling-house — and pass through it in order to gain entry to a place referred to in subsection (1).
Assistance to inspectors
(2) The owner or person in charge of the place and every person found in it shall give the inspector all reasonable assistance and provide the inspector with any information that the inspector may require for the purpose of exercising the inspector’s powers or performing the inspector’s duties or functions under this section.
Warrant or consent required to enter dwelling-house
22.1 (1) If the place mentioned in subsection 22(1) is a dwelling-house, an inspector is not authorized to enter it without the consent of the occupant except under the authority of a warrant issued under subsection (2).
Authority to issue warrant
(2) A justice of the peace may, on ex parte application, issue a warrant authorizing, subject to the conditions specified in the warrant, the individual who is named in it to enter a dwelling-house if the justice of the peace is satisfied by information on oath that
(a) the dwelling-house is a place described in subsection 22(1);
(b) entry to the dwelling-house is necessary for the purposes referred to in subsection 22(1); and
(c) entry to the dwelling-house was refused or there are reasonable grounds to believe that it will be refused or to believe that consent to entry cannot be obtained from the occupant.
Use of force
(3) In executing a warrant issued under subsection (2), the inspector shall not use force unless they are accompanied by a peace officer and the use of force is authorized in the warrant.
Telewarrant
(4) If an inspector believes that it would not be practical to appear personally to make an application for a warrant under subsection (2), the warrant may be issued by telephone or other means of telecommunication on application submitted by telephone or other means of telecommunication and section 487.1 of the Criminal Code applies for that purpose with any necessary modifications.
Seizure
22.2 An inspector may seize and detain anything that they have reasonable grounds to believe
(a) was used in the contravention of any provision of this Act or of the regulations; or
(b) is something in relation to which a provision of this Act or of the regulations was contravened.
Certain information privileged
22.3
All information that, under the Hazard-ous Materials Information Review Act, a supplier is exempt from disclosing under this Act and that is obtained by an inspector in the exercise of their powers or the performance of their duties or functions under this Act is privileged and, notwithstanding the Access to Information Act or any other Act or law, shall not be disclosed to any other person except for the purposes of the administration and enforcement of this Act.
Analysis and examination
22.4
(1) An inspector may submit to an analyst, for analysis or examination, anything seized by the inspector, or any sample of it, or any samples taken by the inspector.
Certificate or report
(2) An analyst who has made an analysis or examination may issue a certificate or report setting out the results of the analysis or examination.
Obstruction
23. No person shall obstruct, or provide false or misleading information either orally or in writing to, an inspector while the inspector is exercising powers or performing duties or functions under the provisions of this Act or of the regulations.
Dealing with Seized Things
Storage of seized things
24. (1) An inspector who seizes a thing under this Act may
(a) on notice to and at the expense of its owner or the person having possession, care or control of it at the time of its seizure, store it at the place where it was seized or move it to, and store it at, another place; or
(b) order its owner or the person having possession, care or control of it at the time of its seizure to store it at their expense at the place where it was seized or to move it to, and store it at, another place at their expense.
Interference
(2) Except with the authorization of an inspector, no person shall remove, alter or interfere in any way with a thing seized under this Act by an inspector.
Release of seized things
24.1
An inspector who seizes a thing under this Act shall release it if they are satisfied that the provisions of this Act and of the regulations that relate to it have been complied with.
Application for restoration
25. (1) If a thing has been seized under this Act, its owner or the person having possession, care or control of it at the time of its seizure may, within 120 days after the date of the seizure, on prior notice having been given in accordance with subsection (2) to the Minister, apply to a provincial court judge within whose territorial jurisdiction the seizure was made for an order of restoration under subsection (3).
Notice to Minister
(2) The notice referred to in subsection (1) shall be delivered to the Minister at Ottawa at least 30 clear days before the day on which the application to the provincial court judge is to be made, by means of registered mail, a method of courier service that provides a record of delivery and requires a signature on delivery, or any other prescribed method, and shall specify
(a) the provincial court judge to whom the application is to be made;
(b) the place and time at which the application is to be heard;
(c) the thing in respect of which the application is to be made; and
(d) the evidence on which the applicant intends to rely to establish that
(i) the applicant was the owner or the person having possession, care or control of the thing at the time of its seizure, and
(ii) the thing was not used in the contravention of any provision of this Act or of the regulations and it is not something in relation to which a provision of this Act or of the regulations was contravened.
Order of restoration
(3) Subject to section 26, the provincial court judge shall order that the thing seized be restored without delay to the applicant if, on the hearing of an application made under subsection (1), the judge is satisfied that
(a) the applicant was the owner or the person having possession, care or control of the thing at the time of its seizure;
(a.1) the thing was not used in the contravention of any provision of this Act or of the regulations and it is not something in relation to which a provision of this Act or of the regulations was contravened; and
(b) the thing is not and will not be required as evidence in any proceedings in respect of an offence under section 28.
No application for restoration
(4) If no application has been made under subsection (1) for the restoration of a thing seized under this Act within 120 days after the date of the seizure, the Minister may dispose of it, at the expense of its owner or the person having possession, care or control of it at the time of its seizure, as the Minister thinks fit.
Forfeiture — conviction for offence
26. (1) If a person has been convicted of an offence under section 28, the court may order that a thing seized under this Act by means of or in respect of which the offence was committed be forfeited to Her Majesty in right of Canada. The thing forfeited may be disposed of, as the Minister directs, at the expense of its owner, the person who was entitled to possession of it at the time of its seizure or the person who has been convicted of the offence.
Forfeiture — consent of owner
(2) If the owner of a thing seized under this Act consents in writing to its forfeiture, the thing is forfeited to Her Majesty in right of Canada and may be disposed of, at the expense of its owner, as the Minister directs.
Orders for Taking Measures
Taking measures
26.1 (1) The Minister may order a supplier to take any measure that the Minister considers necessary to remedy a non-compliance, or to prevent non-compliance, with the provisions of this Act or of the regulations, if the Minister believes on reasonable grounds that any provision of this Act or of the regulations has been contravened in relation to the hazardous prod-uct.
Measures
(2) The measures referred to in subsection (1) include measures related to the label or safety data sheet for the hazardous product or to stopping the sale or importation of the hazard-ous product or causing it to be stopped.
Notice
(3) The order shall be provided in the form of a written notice that sets out the reasons for the measure and the time within which and manner in which the measure is to be carried out.
Statutory Instruments Act
(4) For greater certainty, orders made under subsection (1) are not statutory instruments within the meaning of the Statutory Instruments Act.
Review of Orders for Taking Measures
Review officer
26.2 The Minister may designate as a review officer for the purposes of reviewing orders under section 26.3 any individual or class of individuals who, in the Minister’s opinion, is qualified to be so designated.
Request for review
26.3 (1) Subject to any other provision of this section, an order made under section 26.1 shall be reviewed by a review officer other than the individual who made the order, on the written request of the person who was ordered under it to take a measure, but only on grounds that involve questions of fact alone or questions of mixed law and fact.
Contents of and time for making request
(2) The written request shall state the grounds for review and set out the evidence, including evidence that was not considered by the individual who made the order, that supports those grounds and the decision that is sought. It shall be delivered to the Minister within seven days after the day on which the order is provided under subsection 26.1(3).
No authority to review
(3) The review is not to be done if the request does not comply with subsection (2) or is frivolous, vexatious or not made in good faith.
Reasons for refusal
(4) The person who made the request shall, without delay, be notified in writing of the reasons for not doing the review.
Review initiated by review officer
(5) A review officer — other than the indi- vidual who made the order — may review an order made under section 26.1, whether or not a request is made under subsection (1).
Order in effect
(6) An order made under section 26.1 continues to apply during a review unless the review officer decides otherwise.
Completion of review
(7) A review officer shall complete the review no later than 30 days after the day on which the request is delivered to the Minister.
Extension of period for review
(8) The review officer may extend the review period by no more than 30 days if they are of the opinion that more time is required to complete the review. They may extend the review period more than once.
Reasons for extension
(9) If the review period is extended, the person who made the request shall, without delay, be notified in writing of the reasons for extending it.
Decision on completion of review
(10) On completion of a review, the review officer shall confirm, amend, terminate or cancel the order.
Notice
(11) The person who made the request or, if there is no request, the person to whom the order was directed, shall, without delay, be notified in writing of the reasons for the review officer’s decision under subsection (10).
Effect of amendment
(12) An order made under section 26.1 that is amended is subject to review under this section.
Certain information privileged
(13) All information that, under the Hazard-ous Materials Information Review Act, a supplier is exempt from disclosing under this Act and that is obtained by a review officer in the exercise of their powers or the performance of their duties or functions under this section is privileged and, notwithstanding the Access to Information Act or any other Act or law, shall not be disclosed to any other person except as may be necessary for the purposes of the administration and enforcement of this Act.
R.S., c. 24 (3rd Supp.), s. 1
124. Paragraph 27(a) of the Act is replaced by the following:
(a) respecting the performance of an inspector’s, analyst’s or review officer’s duties or functions and the circumstances in which an inspector or a review officer may exercise their powers;
(a.1) respecting the taking of samples and the seizure, detention, forfeiture or disposition of anything under this Part;
(a.2) respecting the form of notices referred to in subsections 25(2) and 26.1(3) and the time within which and manner in which orders are to be provided under subsection 26.1(3);
(a.3) respecting the measures referred to in section 26.1;
(a.4) respecting the review of orders under section 26.3;
(a.5) prescribing anything that by this Part is to be prescribed; and
R.S., c. 24 (3rd Supp.), s. 1
125. Section 28 of the Act is replaced by the following:
Offence
28. (1) Every person who contravenes a provision of this Act, a provision of the regulations or an order made under this Act is guilty of an offence and is liable
(a) on conviction on indictment, to a fine of not more than $5,000,000 or to imprisonment for a term of not more than two years or to both; or
(b) on summary conviction, for a first offence, to a fine of not more than $250,000 or to imprisonment for a term of not more than six months or to both and, for a subsequent offence, to a fine of not more than $500,000 or to imprisonment for a term of not more than 18 months or to both.
Defence of due diligence
(1.1) No person shall be found guilty of an offence under subsection (1) if they establish that they exercised due diligence to prevent the commission of the offence.
Offence — fault
(1.2) Every person who knowingly or recklessly contravenes a provision of this Act, a provision of the regulations or an order made under this Act is guilty of an offence and is liable
(a) on conviction on indictment, to a fine in an amount that is at the discretion of the court or to imprisonment for a term of not more than five years or to both; or
(b) on summary conviction, for a first offence, to a fine of not more than $500,000 or to imprisonment for a term of not more than 18 months or to both and, for a subsequent offence, to a fine of not more than $1,000,000 or to imprisonment for a term of not more than two years or to both.
Parties to offence
(2) If a person other than an individual commits an offence under subsection (1) or (1.2), an officer, director, or agent or mandatary, of the person who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence and is liable on conviction to the punishment provided for the offence, whether or not the person has been prosecuted or convicted.
Limitation period
(3) Proceedings by way of summary conviction in respect of an offence under paragraph (1)(b) or (1.2)(b) may be instituted at any time within two years after the day on which the subject matter of the proceedings arises.
Sentencing considerations
(4) A court that imposes a sentence shall take into account, in addition to any other principles that it is required to consider, the harm or risk of harm caused by the commission of the offence.
Proof of offence
(5) In a prosecution for an offence under subsection (1) or (1.2), it is sufficient proof of the offence to establish that it was committed by an employee, or agent or mandatary, of the accused, even if the employee, or agent or mandatary, is not identified or prosecuted for the offence, unless the accused establishes that the offence was committed without the knowledge or consent of the accused and that the accused exercised due diligence to prevent its commission.
Continuing offence
28.1 If an offence under section 28 is committed or continued on more than one day, it constitutes a separate offence for each day on which it is committed or continued.
R.S., c. 24 (3rd Supp.), s. 1
126. Subsection 30(1) of the Act is replaced by the following:
Analyst’s certificate
30. (1) Subject to this section, a certificate of an analyst stating that the analyst has analysed or examined a product, mixture, material or substance and stating the result of the analysis or examination is admissible in evidence in any prosecution for an offence mentioned in subsection 29(1) and, in the absence of any evidence to the contrary, is proof of the statements contained in the certificate without proof of the signature or official character of the person appearing to have signed the certificate.
R.S., c. 24 (3rd Supp.), s. 1.
127. Section 31 of the Act is replaced by the following:
Self-incrimination
30.1 The information and results contained in the documents that a person provides under an order made under section 20 may not be used or received to incriminate the person in any proceeding against them in respect of an offence under this Act.
Trial of offence
31. A complaint or information in respect of an offence under section 28 may be heard, tried or determined by a provincial court judge or a justice of the peace if the accused is resident within, is carrying on business within or happens to be within the territorial jurisdiction of the provincial court judge or justice of the peace, although the matter of the complaint or information did not arise in that territorial jurisdiction.
R.S., c. 24 (3rd Supp.), s. 2(2)
128. Schedule II to the Act is replaced by the Schedules 1 and 2 set out in Schedule 4 to this Act.
Transitional Provisions
Definitions
129. (1) The following definitions apply in this section and sections 130 to 138.
“controlled product”« produit contrôlé »
“controlled product” has the same meaning as in section 2 of the former Act.
“former Act”« ancienne loi »
“former Act” means the Hazardous Products Act as it read immediately before the day on which section 114 comes into force.
Same meaning
(2) Unless a contrary intention appears, words and expressions used in sections 130 to 138 have the same meanings as in section 2 of the Hazardous Products Act.
Sale of controlled product
130. (1) Section 13 of the Hazardous Products Act does not apply to a supplier in respect of the sale of a controlled product if the supplier sells the controlled product on or after the day on which section 114 comes into force but before a day to be fixed by order of the Governor in Council for the purposes of this section and if the supplier would not, were section 13 of the former Act in force at the time, be in contravention of that section 13 in respect of that sale.
Importation of controlled product
(2) Section 14 of the Hazardous Products Act does not apply to a supplier in respect of the importation of a controlled product if the supplier imports the controlled product on or after the day on which section 114 comes into force but before a day to be fixed by order of the Governor in Council for the purposes of this section and if the supplier would not, were section 14 of the former Act in force at the time, be in contravention of that section 14 in respect of that importation.
Hazardous product that is not controlled product
(3) Sections 13 and 14 of the Hazardous Products Act do not apply to a supplier in respect of the sale or importation of a hazardous product that is not a controlled product if the supplier sells or imports the hazardous product on or after the day on which section 114 comes into force but before a day to be fixed by order of the Governor in Council for the purposes of this section.
Resale of controlled product
131. (1) Section 13 of the Hazardous Products Act does not apply to a supplier in respect of the sale of a controlled product that was sold to them if the supplier sells the controlled product on or after the day fixed by order of the Governor in Council for the purposes of section 130 but before a day to be fixed by order of the Governor in Council for the purposes of this section and if the supplier would not, were section 13 of the former Act in force at the time, be in contravention of that section 13 in respect of that sale.
Hazardous product that is not controlled product
(2) Section 13 of the Hazardous Products Act does not apply to a supplier in respect of the sale of a hazardous product that was sold to them and that is not a controlled product if the supplier sells the hazardous product on or after the day fixed by order of the Governor in Council for the purposes of section 130 but before a day to be fixed by order of the Governor in Council for the purposes of this section.
Importation of controlled product for own use in work place
132. (1) Section 14 of the Hazardous Products Act does not apply to a supplier in respect of the importation of a controlled product that the supplier intends only to use in their work place if the supplier imports the controlled product on or after the day fixed by order of the Governor in Council for the purposes of section 130 but before a day to be fixed by order of the Governor in Council for the purposes of this section and if the supplier would not, were section 14 of the former Act in force at the time, be in contravention of that section 14 in respect of that importation.
Hazardous product that is not controlled product
(2) Section 14 of the Hazardous Products Act does not apply to a supplier in respect of the importation of a hazardous product that the supplier intends only to use in their work place and that is not a controlled product if the supplier imports the hazardous product on or after the day fixed by order of the Governor in Council for the purposes of section 130 but before a day to be fixed by order of the Governor in Council for the purposes of this section.
Sale of controlled product
133. (1) Subsection 14.1(1) of the Hazard-ous Products Act does not apply to a supplier in respect of the sale of a controlled product that contains asbestos and that meets the requirements set out for hazardous products in regulations made under subsection 15(2) of the Hazardous Products Act if the supplier sells the controlled product on or after the day on which section 114 comes into force but before a day to be fixed by order of the Governor in Council for the purposes of this section and if the supplier would not, were section 13 of the former Act in force at the time, be in contravention of that section 13 in respect of that sale.
Importation of controlled product
(2) Subsection 14.1(2) of the Hazardous Products Act does not apply to a supplier in respect of the importation of a controlled product that contains asbestos and that meets the requirements set out for hazardous products in regulations made under subsection 15(2) of the Hazardous Products Act if the supplier imports the controlled product on or after the day on which section 114 comes into force but before a day to be fixed by order of the Governor in Council for the purposes of this section and if the supplier would not, were section 14 of the former Act in force at the time, be in contravention of that section 14 in respect of that importation.
Resale of controlled product
134. (1) Subsection 14.1(1) of the Hazard-ous Products Act does not apply to a supplier in respect of the sale of a controlled product that contains asbestos, that was sold to them and that meets the requirements set out for hazardous products in regulations made under subsection 15(2) of the Hazard-ous Products Act if the supplier sells the controlled product on or after the day fixed by order of the Governor in Council for the purposes of section 133 but before a day to be fixed by order of the Governor in Council for the purposes of this section and if the supplier would not, were section 13 of the former Act in force at the time, be in contravention of that section 13 in respect of that sale.
Importation of controlled product for own use in work place
(2) Subsection 14.1(2) of the Hazardous Products Act does not apply to a supplier in respect of the importation of a controlled product that contains asbestos, that the supplier intends only to use in their work place and that meets the requirements set out for hazardous products in regulations made under subsection 15(2) of the Hazardous Products Act if the supplier imports the controlled product on or after the day fixed by order of the Governor in Council for the purposes of section 133 but before a day to be fixed by order of the Governor in Council for the purposes of this section and if the supplier would not, were section 14 of the former Act in force at the time, be in contravention of that section 14 in respect of that importation.
Sale or importation of controlled product — false information
135. (1) Section 14.2 of the Hazardous Products Act does not apply to a supplier in respect of the sale or importation of a controlled product if the supplier sells or imports the controlled product on or after the day on which section 114 comes into force but before a day to be fixed by order of the Governor in Council for the purposes of this section and if the supplier would not, were section 13 or 14, as the case may be, of the former Act in force at the time, be in contravention of that section 13 or 14 in respect of that sale or importation.
Hazardous product that is not controlled product
(2) Section 14.2 of the Hazardous Products Act does not apply to a supplier in respect of the sale or importation of a hazardous product that is not a controlled product if the supplier sells or imports the hazardous product on or after the day on which section 114 comes into force but before a day to be fixed by order of the Governor in Council for the purposes of this section.
Resale of controlled product — false information
136. (1) Section 14.2 of the Hazardous Products Act does not apply to a supplier in respect of the sale of a controlled product that was sold to them if the supplier sells the controlled product on or after the day fixed by order of the Governor in Council for the purposes of section 135 but before a day to be fixed by order of the Governor in Council for the purposes of this section and if the supplier would not, were section 13 of the former Act in force at the time, be in contravention of that section 13 in respect of that sale.
Hazardous product that is not controlled product
(2) Section 14.2 of the Hazardous Products Act does not apply to a supplier in respect of the sale of a hazardous product that was sold to them and that is not a controlled product if the supplier sells the hazardous product on or after the day fixed by order of the Governor in Council for the purposes of section 135 but before a day to be fixed by order of the Governor in Council for the purposes of this section.
Importation of controlled product for own use in work place — false information
137. (1) Section 14.2 of the Hazardous Products Act does not apply to a supplier in respect of the importation of a controlled product that the supplier intends only to use in their work place if the supplier imports the controlled product on or after the day fixed by order of the Governor in Council for the purposes of section 135 but before a day to be fixed by order of the Governor in Council for the purposes of this section and if the supplier would not, were section 14 of the former Act in force at the time, be in contravention of that section 14 in respect of that importation.
Hazardous product that is not controlled product
(2) Section 14.2 of the Hazardous Products Act does not apply to a supplier in respect of the importation of a hazardous product that the supplier intends only to use in their work place and that is not a controlled product if the supplier imports the hazardous product on or after the day fixed by order of the Governor in Council for the purposes of section 135 but before a day to be fixed by order of the Governor in Council for the purposes of this section.
Reference to regulations
138. For the purposes of sections 130 to 137, any references in the former Act to the Ingredient Disclosure List, to regulations, or to anything prescribed by regulation, are considered to be references to that List or those regulations as they read immediately before the day on which section 114 comes into force.
R.S., c. L-2
Amendments to the Canada Labour Code
R.S., c. 24 (3rd Supp.), s. 3(1); 2000, c. 20, s. 2(6)(F)
139. (1) The definition “hazardous substance” in subsection 122(1) of the Canada Labour Code is replaced by the following:
“hazardous substance”« substance dangereuse »
“hazardous substance” includes a hazardous product and a chemical, biological or physical agent that, by reason of a property that the agent possesses, is hazardous to the safety or health of a person exposed to it;
R.S., c. 24 (3rd Supp.), s. 3(2)
(2) Subsection 122(2) of the Act is replaced by the following:
Definitions
(2) In this Part, “hazardous product”, “label” and “safety data sheet” have the same meanings as in section 2 of the Hazardous Products Act.
R.S., c. 24 (3rd Supp.), s. 5; 2000, c. 20, ss. 6(2)(F) and (3)
140. Paragraphs 125.1(c) to (e) of the Act are replaced by the following:
(c) ensure that all hazardous substances in the work place, other than hazardous prod-ucts, are identified in the manner prescribed;
(d) subject to the Hazardous Materials Information Review Act, ensure that each hazardous product in the work place or each container in the work place in which a hazardous product is contained has affixed to it, printed on it, attached to it or otherwise applied to it a label that meets the prescribed requirements;
(e) subject to the Hazardous Materials Information Review Act, make available to every employee, in the prescribed manner, a safety data sheet for each hazardous product to which the employee may be exposed that meets the requirements set out in the regulations made under subsection 15(1) of the Hazardous Products Act;
2000, c. 20, s. 7
141. Subsection 125.2(1) of the Act is replaced by the following:
Employer to provide information in emergency
125.2 (1) An employer shall, in respect of every work place controlled by the employer and, in respect of every work activity carried out by an employee in a work place that is not controlled by the employer, to the extent that the employer controls that activity, provide, in respect of any hazardous product to which an employee may be exposed, as soon as is practicable in the circumstances, any information that is included in the safety data sheet that is in the employer’s possession for the hazard- ous product to any physician or other prescribed medical professional who requests that information for the purpose of making a medical diagnosis of, or rendering medical treatment to, an employee in an emergency.
2000, c. 20, s. 14
142. Subsection 144(4) of the Act is replaced by the following:
Privileged information
(4) All information that, under the Hazard-ous Materials Information Review Act, an employer is exempt from disclosing under this Act or the Hazardous Products Act and that is obtained in a work place, by an appeals officer or a health and safety officer who is admitted to the work place, under section 141, or by a person accompanying that officer, is privileged and, notwithstanding the Access to Information Act or any other Act or law, shall not be disclosed to any other person except for the purposes of this Part.
Transitional Provisions
Paragraphs 125.1(c) to (e) of Canada Labour Code
143. Paragraphs 125.1(c) to (e) of the Canada Labour Code do not apply to an employer, on or after the day on which section 140 comes into force but before a day to be fixed by order of the Governor in Council for the purposes of this section, if the employer complies with the requirements set out in those paragraphs as they read immediately before the day on which section 140 comes into force, as if those paragraphs were still in force.
Products in work place
144. Paragraphs 125.1(c) to (e) of the Canada Labour Code do not apply to an employer, on or after the day fixed by order of the Governor in Council for the purposes of section 143 but before a day to be fixed by order of the Governor in Council for the purposes of this section, in respect of hazardous products that are in the work place on the day fixed by order of the Governor in Council for the purposes of section 143, if the employer complies with the requirements set out in those paragraphs as they read immediately before the day on which section 140 comes into force, as if those paragraphs were still in force.
Same meaning
145. (1) Unless a contrary intention appears, words and expressions used in sections 143 and 144 have the same meanings as in section 122 of the Canada Labour Code.
References
(2) For the purposes of sections 143 and 144,
(a) “controlled product”, “hazard symbol”, “Ingredient Disclosure List”, “label” and “material safety data sheet” in paragraphs 125.1(c) to (e) of the Canada Labour Code, as that Act read immediately before the day on which section 140 comes into force, have the same meanings as in the Hazardous Products Act, as that Act read immediately before the day on which section 114 comes into force;
(b) any references to the Ingredient Disclosure List in paragraph 125.1(e) of the Canada Labour Code, as that Act read immediately before the day on which section 140 comes into force, are considered to be references to the Ingredient Disclosure List as it read immediately before the day on which section 114 comes into force; and
(c) any references to regulations, or to anything prescribed by regulation, in paragraphs 125.1(c) to (e) of the Canada Labour Code, as that Act read immediately before the day on which section 140 comes into force, are considered to be references to those regulations as they read immediately before that day.
R.S., c. 24 (3rd Supp.), Part III
Amendments to the Hazardous Materials Information Review Act
146. (1) The definitions “controlled prod- uct” and “material safety data sheet” in subsection 10(1) of the Hazardous Materials Information Review Act are repealed.
(2) Subsection 10(1) of the Act is amended by adding the following in alphabetical order:
“CAS registry number”« numéro d’enregistrement CAS »
“CAS registry number” means the identification number assigned to a chemical by the Chemical Abstracts Service, a division of the American Chemical Society;
“chemical name”« dénomination chimique »
“chemical name” means a scientific designation of a material or substance that is made in accordance with the rules of nomenclature of either the Chemical Abstracts Service, a division of the American Chemical Society, or the International Union of Pure and Applied Chemistry, or a scientific designation of a material or substance that is internationally recognized and that clearly identifies the material or substance;
“hazardous product”« produit dangereux »
“hazardous product” has the same meaning as in section 2 of the Hazardous Products Act;
“label”« étiquette »
“label” means a document that contains a label, as defined in section 2 of the Hazardous Products Act, that meets the requirements set out in the regulations made under subsection 15(1) of that Act;
“mixture”« mélange »
“mixture” has the same meaning as in section 2 of the Hazardous Products Act;
“safety data sheet”« fiche de données de sécurité »
“safety data sheet” has the same meaning as in section 2 of the Hazardous Products Act;
“substance”« substance »
“substance” has the same meaning as in section 2 of the Hazardous Products Act;
1992, c. 1, s. 144(1) (Sch. VII, item 27)(F); 2012, c. 31, par. 284(a)(F)
147. (1) Subsections 11(1) and (2) of the Act are replaced by the following:
Claim for exemption by supplier
11. (1) Any supplier who is required, either directly or indirectly, because of the provisions of the Hazardous Products Act, to disclose any of the following information may, if the supplier considers it to be confidential business information, claim an exemption from the requirement to disclose that information by filing with the Chief Screening Officer a claim for exemption in accordance with this section:
(a) in the case of a material or substance that is a hazardous product,
(i) the chemical name of the material or substance,
(ii) the CAS registry number, or any other unique identifier, of the material or substance, and
(iii) the chemical name of any impurity, stabilizing solvent or stabilizing additive that is present in the material or substance, that is classified in a category or subcategory of a health hazard class under the Hazardous Products Act and that contrib-utes to the classification of the material or substance in the health hazard class under that Act;
(b) in the case of an ingredient that is in a mixture that is a hazardous product,
(i) the chemical name of the ingredient,
(ii) the CAS registry number, or any other unique identifier, of the ingredient, and
(iii) the concentration or concentration range of the ingredient; and
(c) in the case of a material, substance or mixture that is a hazardous product, the name of any toxicological study that identifies the material or substance or any ingredient in the mixture.
Claim for exemption by employer
(2) Any employer who is required, either directly or indirectly, because of the provisions of the Canada Labour Code, to disclose any of the following information may, if the employer considers it to be confidential business information, claim an exemption from the requirement to disclose that information by filing with the Chief Screening Officer a claim for exemption in accordance with this section:
(a) in the case of a material or substance that is a hazardous product,
(i) the chemical name of the material or substance,
(ii) the CAS registry number, or any other unique identifier, of the material or substance, and
(iii) the chemical name of any impurity, stabilizing solvent or stabilizing additive that is present in the material or substance, that is classified in a category or subcategory of a health hazard class under the Hazardous Products Act and that contrib-utes to the classification of the material or substance in the health hazard class under that Act;
(b) in the case of an ingredient that is in a mixture that is a hazardous product,
(i) the chemical name of the ingredient,
(ii) the CAS registry number, or any other unique identifier, of the ingredient, and
(iii) the concentration or concentration range of the ingredient;
(c) in the case of a material, substance or mixture that is a hazardous product, the name of any toxicological study that identifies the material or substance or any ingredient in the mixture;
(d) the product identifier of a hazardous product, being its chemical name, common name, generic name, trade-name or brand name;
(e) information about a hazardous product, other than the product identifier, that constitutes a means of identification; and
(f) information that could be used to identify a supplier of a hazardous product.
2007, c. 7, s. 1
(2) The portion of subsection 11(4) of the Act before paragraph (a) is replaced by the following:
Contents of claim
(4) A claim for exemption shall be accompanied by the safety data sheet or label to which the claim relates and shall contain
2012, c. 31, par. 284(b)(F)
148. (1) The portion of subsection 12(1) of the Act before paragraph (a) is replaced by the following:
Duties of Chief Screening Officer
12. (1) The Chief Screening Officer shall, on receipt of a claim for exemption and the safety data sheet or label to which it relates and of payment of the required fee,
(2) Paragraph 12(1)(b) of the Act is replaced by the following:
(b) assign a screening officer to review the claim and the safety data sheet or label to which it relates.
2001, c. 34, s. 50(F)
(3) Subsection 12(2) of the Act is replaced by the following:
Notice
(2) The notice referred to in paragraph (1)(a) shall contain a statement offering every affected party the opportunity to make, within the period specified in the notice, written representations to the screening officer with respect to the claim for exemption and the safety data sheet or label to which it relates.
(4) Subsection 12(3) of the French version of the Act is replaced by the following:
Limitation
(3) L’avis visé à l’alinéa (1)a) ne peut fournir de renseignements faisant l’objet de la demande.
149. (1) The portion of subsection 13(1) of the Act before paragraph (a) is replaced by the following:
Duties of screening officer
13. (1) A screening officer shall review a claim for exemption and the safety data sheet or label to which it relates in accordance with the prescribed procedures and shall
(2) Paragraph 13(1)(b) of the Act is replaced by the following:
(b) decide whether the safety data sheet or label to which the claim relates, except to the extent that it does not disclose the information in respect of which the claim is made, complies with the provisions of the Hazardous Products Act or the provisions of the Canada Labour Code, as the case may be.
150. Subsection 14(2) of the French version of the Act is replaced by the following:
Obligation du demandeur
(2) Le destinataire de l’avis visé au paragraphe (1) communique à l’agent de contrôle, selon les modalités de forme et de temps qui y sont indiquées, les renseignements, exigés par l’avis, qu’il a à sa disposition.
151. (1) The portion of subsection 15(1) of the Act before paragraph (a) is replaced by the following:
Decision in writing
15. (1) A screening officer shall, as soon as is practicable, render a decision in writing on a claim for exemption and the safety data sheet or label to which it relates, including reasons for the decision, and shall
(2) Paragraph 15(1)(b) of the Act is replaced by the following:
(b) cause a notice of the decision to be given to each affected party who made written representations to the screening officer with respect to the claim for exemption or the safety data sheet or label to which it relates.
(3) Subsection 15(2) of the French version of the Act is replaced by the following:
Notification de la décision
(2) L’avis prévu à l’alinéa (1)b) doit contenir les renseignements nécessaires pour indiquer le sens de la décision de l’agent de contrôle et la motivation de celle-ci, sans toutefois fournir de renseignements faisant l’objet de la demande.
2007, c. 7, s. 3
152. Subsections 16.1(1) to (3) of the Act are replaced by the following:
Undertaking
16.1 (1) If a screening officer determines under paragraph 13(1)(b) that a safety data sheet or label to which a claim for exemption relates does not comply with the provisions of the Hazardous Products Act or the provisions of the Canada Labour Code, as the case may be, the screening officer may send an undertaking to the claimant setting out the measures that are required to be taken for the purpose of ensuring compliance with those provisions, except to the extent that they would require the claimant to disclose the information in respect of which the claim is made, in the manner and within the period specified in the undertaking.
Agreement by claimant
(2) If the claimant agrees with the measures set out in the undertaking, the claimant shall sign the undertaking and return it to the screening officer together with the amended safety data sheet or label.
Notice
(3) On receipt of the signed undertaking, if the screening officer is satisfied, after reviewing the safety data sheet or label, that the claimant has taken the measures set out in the undertaking in the manner and within the period specified in it, the screening officer shall send a notice to the claimant confirming their compliance with the undertaking.
2007, c. 7, s. 4
153. Subsection 17(1) of the French version of the Act is replaced by the following:
Ordre
17. (1) S’il ne reçoit pas l’engagement signé ou n’est pas convaincu que le demandeur l’a respecté, l’agent de contrôle lui ordonne de se conformer aux dispositions de la Loi sur les produits dangereux ou du Code canadien du travail, selon le cas, sauf dans la mesure où elles obligeraient le demandeur à communiquer les renseignements visés par la demande, selon les modalités de forme et de temps précisées par l’ordre.
2007, c. 7, s. 5
154. (1) Subparagraph 18(1)(a)(ii) of the Act is replaced by the following:
(ii) a notice containing any information that, in the opinion of a screening officer, should have been disclosed on any safety data sheet or label reviewed by the screening officer; and
2007, c. 7, s. 5
(2) Subparagraph 18(1)(b)(ii) of the Act is replaced by the following:
(ii) a notice containing any information that has been disclosed on any safety data sheet or label in compliance with the undertaking.
(3) Subsection 18(3) of the French version of the Act is replaced by the following:
Limitation
(3) L’avis prévu au paragraphe (1) ne peut contenir de renseignements faisant l’objet d’une demande de dérogation.
155. Subsection 24(2) of the French version of the Act is replaced by the following:
Notification de la décision
(2) L’avis visé à l’alinéa (1)b) doit contenir les renseignements nécessaires pour indiquer le sens de la décision de la commission d’appel et la motivation de celle-ci, sans toutefois fournir de renseignements faisant l’objet de la demande de dérogation.
156. Section 26 of the French version of the Act is replaced by the following:
Ordre de communication
26. (1) La commission d’appel peut ordonner au demandeur de communiquer à une partie touchée, ou à telle partie comprise dans une catégorie de parties touchées désignée par l’ordre, des renseignements qui font l’objet d’un appel d’une décision portant sur une demande de dérogation, si elle estime que, pour des raisons de santé et de sécurité, ces renseignements devraient être communiqués.
Observation de l’ordre
(2) Le demandeur visé par un ordre de communication s’y conforme selon les modalités de forme et de temps qui y sont spécifiées.
Renseignements protégés
(3) Il est interdit à la partie touchée à qui des renseignements sont communiqués en application du paragraphe (1) de les communiquer à une autre personne ou de permettre à une autre personne d’y avoir accès.
157. (1) Paragraph 27(1)(b) of the Act is replaced by the following:
(b) a notice containing any information that, in the opinion of an appeal board, should have been disclosed on any safety data sheet or label that was the subject matter of an appeal to the appeal board.
(2) Subsection 27(3) of the French version of the Act is replaced by the following:
Limitation
(3) L’avis prévu au paragraphe (1) ne peut contenir de renseignements faisant l’objet d’une demande de dérogation.
2012, c. 31, s. 278(3)
158. Subsections 46(3) and (4) of the French version of the Act are replaced by the following:
Autres exceptions
(3) Quiconque a obtenu des renseignements d’un fournisseur ou d’un employeur pour l’application de la présente loi peut les communiquer ou les faire communiquer à un médecin, ou à tout autre professionnel de la santé désigné par règlement, qui en fait la demande afin de poser un diagnostic médical à l’égard d’une personne qui se trouve en situation d’urgence ou afin de traiter celle-ci.
Conditions
(4) Il est interdit à quiconque obtient des renseignements en application des paragraphes (2) ou (3) de les communiquer sciemment à quiconque ou de permettre sciemment à quiconque d’y avoir accès, sauf dans la mesure nécessaire aux fins visées à ce paragraphe.
Transitional Provisions
Subsection 19(1) of Hazardous Materials Information Review Act
159. (1) For greater certainty, if a person who filed a claim for exemption under section 11 of the Hazardous Materials Information Review Act is, on the day on which section 147 comes into force, exempt under subsection 19(1) of that Act from a requirement in respect of which the exemption is claimed, the person continues to be so exempt after that day until the final disposition of the proceedings in relation to that claim.
Subsection 19(2) of Hazardous Materials Information Review Act
(2) For greater certainty, if a person who filed a claim for exemption under section 11 of the Hazardous Materials Information Review Act is, on the day on which section 147 comes into force, exempt under subsection 19(2) of that Act from a requirement in respect of which the claim or portion of a claim is determined to be valid, the person continues to be so exempt after that day for the remainder of the period referred to in that subsection 19(2).
Coordinating Amendments
2013, c. 40
160. On the first day on which both subsection 194(2) of the Economic Action Plan 2013 Act, No. 2 and section 142 of this Act are in force, subsection 144(4) of the Canada Labour Code is replaced by the following:
Privileged information
(4) All information that, under the Hazard-ous Materials Information Review Act, an employer is exempt from disclosing under this Act or the Hazardous Products Act and that is obtained in a work place under section 141 is privileged and, notwithstanding the Access to Information Act or any other Act or law, shall not be disclosed to any other person except for the purposes of this Part.
Bill C-5
161. (1) Subsections (2) to (5) apply if Bill C-5, introduced in the 2nd session of the 41st Parliament and entitled the Offshore Health and Safety Act (in this section referred to as the “other Act”) receives royal assent.
(2) On the first day on which both section 106 of the other Act and section 147 of this Act are in force, the portion of subsection 11(2) of the Hazardous Materials Information Review Act before paragraph (a) is replaced by the following:
Claim for exemption by employer
(2) Any employer who is required, either directly or indirectly, because of the provisions of the Canada Labour Code or the provisions of the Accord Act, as the case may be, to disclose any of the following information may, if the employer considers it to be confidential business information, claim an exemption from the requirement to disclose it by filing with the Chief Screening Officer a claim for exemption in accordance with this section:
(3) On the first day on which both section 107 of the other Act and subsection 149(2) of this Act are in force, paragraph 13(1)(b) of the Hazardous Materials Information Review Act is replaced by the following :
(b) decide whether the safety data sheet or label to which the claim relates, except to the extent that it does not disclose the information in respect of which the claim is made, complies with the provisions of the Hazard-ous Products Act, the provisions of the Canada Labour Code or the provisions of the Accord Act, as the case may be.
(4) On the first day on which both subsection 109(1) of the other Act and section 152 of this Act are in force, subsection 16.1(1) of the Hazardous Materials Information Review Act is replaced by the following:
Undertaking
16.1 (1) If a screening officer determines under paragraph 13(1)(b) that a safety data sheet or label to which a claim for exemption relates does not comply with the provisions of the Hazardous Products Act, the provisions of the Canada Labour Code or the provisions of the Accord Act, as the case may be, the screening officer may send an undertaking to the claimant setting out the measures that are required to be taken for the purpose of ensuring compliance with those provisions, except to the extent that they would require the claimant to disclose the information in respect of which the claim is made, in the manner and within the period specified in the undertaking.
(5) On the first day on which both subsection 110(1) of the other Act and section 153 of this Act are in force, subsection 17(1) of the French version of the Hazardous Materials Information Review Act is replaced by the following:
Ordre
17. (1) S’il ne reçoit pas l’engagement signé ou n’est pas convaincu que le demandeur l’a respecté, l’agent de contrôle lui ordonne de se conformer aux dispositions de la Loi sur les produits dangereux, du Code canadien du travail ou de la loi de mise en oeuvre, selon le cas, sauf dans la mesure où elles obligeraient le demandeur à communiquer les renseignements visés par la demande, selon les modalités de forme et de temps précisées par l’ordre.
Coming into Force
Order in council
162. The provisions of this Division, other than sections 160 and 161, come into force on a day or days to be fixed by order of the Governor in Council.
Division 4
R.S., c. I-3
Importation of Intoxicating Liquors Act
2012, c. 14, s. 1
163. Paragraph 3(2)(h) of the Importation of Intoxicating Liquors Act is replaced by the following:
(h) the importation of wine, beer or spirits from a province by an individual, if the individual brings the wine, beer or spirits or causes them to be brought into another province, in quantities and as permitted by the laws of the other province, for his or her personal consumption, and not for resale or other commercial use.
Division 5
R.S., c. J-1
Judges Act
2012, c. 31, s. 210
164. Paragraph 13(d) of the Judges Act is replaced by the following:
(d) the 144 puisne judges of the Superior Court, $288,100 each.
2012, c. 31, s. 210
165. Paragraph 20(d) of the Act is replaced by the following:
(d) the 57 other Justices of the Court of Queen’s Bench, $288,100 each.
Division 6
R.S., c. M-5
Members of Parliament Retiring Allowances Act
Amendments to the Act
166. The Members of Parliament Retiring Allowances Act is amended by adding the following after section 2.8:
SUSPENDED MEMBER
Exclusion — pensionable service
2.9 If a member is suspended from the Senate or House of Commons, as the case may be, by a majority vote of that House, the member’s pensionable service is not to include the period that begins on the day on which the suspension starts and ends on the day fixed by a majority vote of that House for the reinstatement of the member’s entitlement to accrue pensionable service.
Effect of suspension
2.91 Despite any provision of Part I, Part II or Part V, no contribution shall be paid by a member under those Parts in respect of any period referred to in section 2.9.
No election while suspended
2.92 (1) No election shall be made under Part I or Part II by a member during any period that begins on the day on which the suspension referred to in section 2.9 starts and ends on the later of the day on which a majority vote is passed by the Senate or House of Commons, as the case may be, which reinstates the member’s entitlement to accrue pensionable service and the day fixed by that vote for that reinstatement.
Subsections 10(1) and 32(1)
(2) The period referred to in subsection (1) is not to be included in the determination of the time limit for making an election under subsection 10(1) or 32(1).
No election — period of suspension
(3) No election shall be made under this Act in respect of any period referred to in section 2.9.
Transitional Provision
Member already suspended
167. If, on the day on which this Division comes into force, a person has been suspended from the Senate or House of Commons, as the case may be, by a majority vote of that House and has not had their right to accrue pensionable service reinstated by such a vote, the periods referred to in section 2.9 and subsection 2.92(1) of the Members of Parliament Retiring Allowances Act, as enacted by section 166, begin on the day on which this Division comes into force.
Division 7
R.S., c. N-5
National Defence Act
Amendments to the Act
168. Section 17 of the National Defence Act is replaced by the following:
Organization
17. (1) The Canadian Forces shall consist of those of the following elements that are from time to time organized by or under the authority of the Minister:
(a) commands, including the Royal Canadian Navy, the Canadian Army and the Royal Canadian Air Force;
(b) formations;
(c) units; and
(d) other elements.
Components
(2) A unit or other element organized under subsection (1), other than a command or a formation, shall from time to time be embodied in a component of the Canadian Forces as directed by or under the authority of the Minister.
R.S., c. 31 (1st Supp.), s. 60 (Sch. I, s. 7)
169. Section 21 of the Act is replaced by the following:
Ranks of officers and non-commissioned members
21. (1) For the purposes of this Act, the ranks of the officers and non-commissioned members of the Canadian Forces shall be as set out in the schedule.
Designation
(2) A person holding a rank set out in the schedule shall use, or be referred to by, a designation of rank prescribed in regulations made by the Governor in Council but only in the circumstances prescribed in those regulations.
170. The schedule to the Act is replaced by the schedule set out in Schedule 5 to this Act.
Coming into Force
Sixty days after royal assent
171. (1) Section 168 comes into force 60 days after the day on which this Act receives royal assent.
Order in council
(2) Sections 169 and 170 come into force on a day or days to be fixed by order of the Governor in Council.
Division 8
R.S., c. 1 (2nd Supp.)
Customs Act
2005, c. 38, s. 81
172. The portion of subsection 127.1(1) of the Customs Act before paragraph (a) is replaced by the following:
Corrective measures
127.1 (1) The Minister, or any officer des-ignated by the President for the purposes of this section, may cancel a seizure made under section 110, cancel or reduce a penalty assessed under section 109.3 or an amount demanded under section 124 or refund an amount received under any of sections 117 to 119 within 90 days after the seizure, assessment or demand, if
2001, c. 25, s. 69
173. The portion of subsection 129(1) of the Act before paragraph (a) is replaced by the following:
Request for Minister’s decision
129. (1) The following persons may, within 90 days after the date of a seizure or the service of a notice, request a decision of the Minister under section 131 by giving notice to the Minister in writing or by any other means that is satisfactory to the Minister:
2001, c. 25, s. 75
174. Subsection 138(2) of the Act is replaced by the following:
Application procedure
(2) A person may apply for a decision by giving notice to the Minister in writing or by any other means that is satisfactory to the Minister.
Division 9
Atlantic Canada Opportunities Agency
R.S., c. 41 (4th Supp.), Part I
Atlantic Canada Opportunities Agency Act
175. The definition “Board” in section 3 of the Atlantic Canada Opportunities Agency Act is repealed.
1995, c. 29, ss. 2(1) and (2)(E) and s. 3; 2002, c. 17, s. 4
176. The heading before section 18 and sections 18 and 19 of the Act are repealed.
1992, c. 1, s. 10
177. Subsections 21(2) and (2.1) of the Act are repealed.
Dissolution of Board
Appointments terminated
178. (1) The members of the Atlantic Canada Opportunities Board, established by section 18 of the Atlantic Canada Opportunities Agency Act, cease to hold office on the day on which this Division comes into force.
No compensation
(2) Despite the provisions of any contract, agreement or order, no person who is appointed to hold office as a member of that Board has any right to claim or receive any compensation, damages, indemnity or other form of relief from Her Majesty in right of Canada or from any employee or agent of Her Majesty for ceasing to hold that office or for the abolition of that office by operation of this Division.
Division 10
Enterprise Cape Breton Corporation
Dissolution
Definitions
179. The following definitions apply in sections 180 to 186.
“Agency”« Agence »
“Agency” means the Atlantic Canada Opportunities Agency established by section 10 of the Atlantic Canada Opportunities Agency Act.
“Corporation”« Société »
“Corporation” means the Enterprise Cape Breton Corporation continued under section 27 of the Enterprise Cape Breton Corporation Act.
“Minister”« ministre »
“Minister” means the Minister as defined in section 3 of the Atlantic Canada Opportunities Agency Act.
Dissolution
180. The Corporation is dissolved on the day on which this Division comes into force.
Transfer of assets and obligations
181. (1) On the day on which this Division comes into force,
(a) the Corporation’s assets and those of its subsidiaries, other than the real property described in paragraph (c), are transferred to the Agency;
(b) the Corporation’s obligations and those of its subsidiaries, other than those described in paragraph (d), are assumed by the Agency;
(c) the administration of all real property in which the Corporation has any right, title or interest is transferred to the Minister of Public Works and Government Services; and
(d) the Corporation’s obligations and those of its subsidiaries to former employees of the Cape Breton Development Corporation established by the Cape Bret-on Development Corporation Act that were acquired by the Corporation or its subsidiaries on December 31, 2009 are assumed by Her Majesty in right of Canada as represented by the Minister of Public Works and Government Services.
Credits transferred — Department of Public Works and Government Services
(2) Any money that is appropriated by an Act of Parliament, for the fiscal year in which this Division comes into force, to defray any of the Corporation’s expenditures related to any real property described in paragraph (1)(c) and any of the Corporation’s expenditures related to any of its obligations described in paragraph (1)(d), and that is unexpended, is deemed to have been appropriated to defray any expenditures of the Department of Public Works and Government Services.
Credits transferred — Agency
(3) Any money, other than the money referred to in subsection (2), that is appropriated by an Act of Parliament, for the fiscal year in which this Division comes into force, to defray any of the Corporation’s expenditures, and that is unexpended, is deemed to have been appropriated to defray any of the Agency’s expenditures.
Appointment to Agency
182. (1) Despite subsection 15(1) of the Atlantic Canada Opportunities Agency Act, every employee of the Corporation or of any of its subsidiaries, other than an employee described in subsection (2), is deemed, on the day on which this Division comes into force, to be a person appointed under the Public Service Employment Act to a position in the Agency and to be an employee as defined in subsection 2(1) of the Public Service Employment Act.
Appointment to Department of Public Works and Government Services
(2) Every employee of the Corporation or of any of its subsidiaries whose functions relate to any real property or obligations described in paragraph 181(1)(c) or (d), as the case may be, is deemed, on the day on which this Division comes into force, to be a person appointed under the Public Service Employment Act to a position in the Department of Public Works and Government Services and to be an employee as defined in subsection 2(1) of that Act.
Employees
(3) Every employee referred to in subsection (1) or (2) is entitled
(a) to receive in the position referred to in subsection (1) or (2) the same rate of pay that they were receiving as an employee of the Corporation or of any of its subsidiaries for as long as that rate of pay is higher than the rate of pay provided for by the terms and conditions of employment that apply or the terms and conditions of employment set out in the collective agreement that applies, as the case may be, to that position;
(b) to retain any vacation and sick leave credits that they had earned during their employment at the Corporation or at any of its subsidiaries; and
(c) to be credited with their accumulated years of service at the Corporation, at a subsidiary of the Corporation or at the Cape Breton Development Corporation established by the Cape Breton Development Corporation Act, for the purpose of determining their annual vacation entitlement in the public service.
In all other respects, the employee is governed by the terms and conditions of employment that apply or the terms and conditions of employment set out in the collective agreement that applies, as the case may be, to that position.
Appointments terminated
183. (1) The members of the Board of Directors of the Corporation cease to hold office on the day on which this Division comes into force.
No compensation
(2) Despite the provisions of any contract, agreement or order, no person who is appointed to hold office as a member of the Corporation’s Board of Directors, except the Chief Executive Officer, has any right to claim or receive any compensation, damages, indemnity or other form of relief from Her Majesty in right of Canada or from any employee or agent of Her Majesty for ceasing to hold that office or for the abolition of that office by the operation of this Division.
Provisions not applicable
184. Subsections 91(1) and (3) of the Financial Administration Act do not apply in respect of the dissolution of, or the sale or other disposal of the assets of, any of the Corporation’s subsidiaries.
Closing out affairs
185. After the Corporation is dissolved, the Minister may do any thing and perform any act that is necessary for or incidental to closing out the Corporation’s affairs and those of its subsidiaries.
Continuation of legal proceedings
186. Any action, suit or other legal proceeding to which the Corporation or any of its subsidiaries is party that is pending in any court on the day on which this Division comes into force 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 Corporation or subsidiary, as the case may be.
R.S., c. 41 (4th Supp.), Part I
Atlantic Canada Opportunities Agency Act
2002, c. 17, s. 3
187. Paragraph 13(h.1) of the Atlantic Canada Opportunities Agency Act is replaced by the following:
(h.1) acquire the assets and assume the obligations of the Enterprise Cape Breton Corporation or any of that Corporation’s subsidiaries;
(h.2) in respect of any security interest that it acquires from the Enterprise Cape Breton Corporation or any of that Corporation’s subsidiaries and that was held by that Corporation or any of those subsidiaries in respect of a loan, investment or agreement that was acquired by that Corporation or any of those subsidiaries,
(i) hold any security interest,
(ii) surrender any security interest,
(iii) realize any security interest, or
(iv) exchange, sell, assign or otherwise dispose of any security interest;
(h.3) hold or exercise, or surrender, sell, assign or otherwise dispose of, a stock option, share or other similar financial instrument that it acquires from the Enterprise Cape Breton Corporation or any of that Corporation’s subsidiaries;
(h.4) do all things, other than those mentioned in paragraphs (h.2) and (h.3), that are necessary for or incidental to the administration, management, control or disposal of the assets and obligations that it acquires or assumes from the Enterprise Cape Breton Corporation or any of that Corporation’s subsidiaries; and
Consequential Amendments
R.S., c. F-11
Financial Administration Act
1998, c. 10, s. 173
188. Paragraph 89.1(3)(b) of the Financial Administration Act is replaced by the following:
(b) a direction given under subsection 5(2) of the Canada Mortgage and Housing Corporation Act, subsection 9(2) of the Canadian Commercial Corporation Act or subsection 11(1) of the Canadian Dairy Commission Act; or
R.S., c. 41 (4th Supp.), s. 51
189. Part I of Schedule III to the Act is amended by striking out the following:
Enterprise Cape Breton Corporation
Société d’expansion du Cap-Breton 
R.S., c. M-13; 2000, c. 8, s. 2
Payments in Lieu of Taxes Act
SOR/99-333, s. 2
190. Schedule III to the Payments in Lieu of Taxes Act is amended by striking out the following:
Enterprise Cape Breton Corporation
Société d’expansion du Cap-Breton
1991, c. 30
Public Sector Compensation Act
191. Schedule II to the Public Sector Compensation Act is amended by striking out the following:
Enterprise Cape Breton Corporation
Société d’expansion du Cap-Breton
Repeal
Repeal
192. The Enterprise Cape Breton Corporation Act, Part II of chapter 41 of the 4th Supplement to the Revised Statues of Canada, 1985, is repealed.
Division 11
1990, c. 3
Museums Act
Amendment to the Act
193. Section 9 of the Museums Act is amended by adding the following after subsection (2):
Support
(3) The Canadian Museum of History may support other museums or organizations that have a purpose that is complementary to its own by administering programs that
(a) provide online content; and
(b) support the development of online content, including by providing financial assist-ance.
Transitional Provisions
Definitions
Definitions
194. The following definitions apply in sections 195 to 204.
“Minister”« ministre »
“Minister” means the Minister of Canadian Heritage.
“Museum”« musée »
“Museum” means the Canadian Museum of History.
Online Works of Reference
Definition of “program”
195. In sections 196 to 199, “program” means the program known as the “Online Works of Reference”.
Responsibility for program transferred
196. On the day on which this section comes into force, the responsibility for the administration of the program is transferred from the Minister to the Museum.
Credits transferred
197. 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 related to the program and that, on the day on which this section comes into force, is unexpended is deemed, on that day, to have been appropriated to defray any of the Museum’s expenditures related to the program.
Obligations, contracts and authorizations
198. On the day on which this section comes into force,
(a) the Minister’s obligations that relate to the program are assumed by the Museum;
(b) contracts entered into by the Minister that relate to the program and are still in force are deemed to have been entered into by the Museum;
(c) permits, licences and other authorizations issued to the Minister that relate exclusively to the program and are still valid are transferred to the Museum; and
(d) permits, licences and other authorizations issued by the Minister that relate to the program and are still valid are deemed to have been issued by the Museum.
Assets
199. On the day on which this section comes into force, the assets of the Department of Canadian Heritage that relate exclusively to the program are transferred to the Museum.
Virtual Museum of Canada
Definition of “program”
200. In sections 201 to 204, “program” means the program known as the “Virtual Museum of Canada”.
Responsibility for program transferred
201. On the day on which this section comes into force, the responsibility for the administration of the program is transferred from the Minister to the Museum.
Credits transferred
202. 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 related to the program and that, on the day on which this section comes into force, is unexpended is deemed, on that day, to have been appropriated to defray any of the Museum’s expenditures related to the program.
Obligations, contracts and authorizations
203. On the day on which this section comes into force,
(a) the Minister’s obligations that relate to the program are assumed by the Museum;
(b) contracts entered into by the Minister that relate to the program and are still in force are deemed to have been entered into by the Museum;
(c) permits, licences and other authorizations issued to the Minister that relate exclusively to the program and are still valid are transferred to the Museum; and
(d) permits, licences and other authorizations issued by the Minister that relate to the program and are still valid are deemed to have been issued by the Museum.
Assets
204. On the day on which this section comes into force, the assets of the Department of Canadian Heritage that relate exclusively to the program are transferred to the Museum.
Coming into Force
Order in council
205. The provisions of this Division come into force on a day or days to be fixed by order of the Governor in Council.
Division 12
1990, c. 4
Nordion and Theratronics Divestiture Authorization Act
1994, c. 24, s. 34(2)(F)
206. The definitions “Nordion” and “Theratronics” in subsection 2(1) of the Nordion and Theratronics Divestiture Authorization Act are replaced by the following:
“Nordion”« Nordion »
“Nordion” means Nordion International Inc., a corporation incorporated under the Canada Business Corporations Act or any successor to that corporation;
“Theratronics”« Theratronics »
“Theratronics” means Theratronics International Limited, a corporation incorporated under the Canada Business Corporations Act or any successor to that corporation.
207. (1) Subsection 6(3) 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):
(c) by any person if the acquisition of those shares by that person
(i) is an investment that, under sections 21 to 23 of the Investment Canada Act, is, or is deemed, likely to be of net benefit to Canada, and
(ii) is not prohibited under Part IV.1 of that Act.
(2) Section 6 of the Act is amended by adding the following after subsection (3):
Exception — subsequent holders
(3.1) No provision imposing constraints under subsection (1) and no regulation referred to in subsection (2) apply in respect of any voting shares of Nordion referred to in paragraph (3)(c) that are subsequently held by any other person.
208. Section 7 of the Act is renumbered as subsection 7(1) and is amended by adding the following:
Exception
(2) Subsection (1) does not apply if a person holds voting shares referred to in paragraph 6(3)(c) or subsection 6(3.1).
209. The portion of section 8 of the Act before paragraph (a) is replaced by the following:
Provisions applicable to Theratronics
8. Sections 5 to 7, with the exception of paragraph 6(3)(c) and subsections 6(3.1) and 7(2), apply to Theratronics as if
Division 13
1991, c. 46
Bank Act
210. The Bank Act is amended by adding the following after section 415.1:
Derivatives — regulations
415.2 (1) The Governor in Council may make regulations respecting a bank’s activities in relation to derivatives.
Definition of “derivative”
(2) In this section, “derivative” means an option, swap, futures contract, forward contract or other financial or commodity contract or instrument whose market price, value, delivery obligations, payment obligations or settlement obligations are derived from, referenced to or based on an underlying interest, including a price, rate, index, value, variable, event, probability or thing.
Benchmarks — regulations
415.3 (1) The Governor in Council may make regulations respecting a bank’s activities in relation to benchmarks.
Definition of “benchmark”
(2) In this section, “benchmark” means a price, estimate, rate, index or value that is
(a) determined from time to time by reference to an assessment of one or more underlying interests;
(b) made available to the public, either free of charge or on payment; and
(c) used for reference for any purpose, including
(i) determining the interest payable, or other sums that are due, under loan agreements or other financial contracts or instruments,
(ii) determining the value of financial instruments or the price at which they may be bought or sold, and
(iii) measuring the performance of financial instruments.
Division 14
1991, c. 47
Insurance Companies Act
211. (1) Subsection 237(2) of the Insurance Companies Act is amended by adding the following after paragraph (a):
(a.01) respecting the process that precedes the calling of a special meeting under subsection (1.1), including the development of a conversion proposal, and respecting the calling of that meeting;
(2) Paragraph 237(2)(c) of the Act is replaced by the following:
(c) governing the ownership of shares issued by a mutual company that has been converted into a company with common shares, including limiting the circumstances in which the Minister may give approval under subsection 407(1);
(3) Section 237 of the Act is amended by adding the following after subsection (2):
Regulations made under paragraph (2)(a.01)
(2.1) Regulations made under paragraph (2)(a.01) may provide for court intervention in the process referred to in that paragraph, including the circumstances in which the court is to be seized of any matter in relation to that process, and may govern the court’s powers and procedures in that regard. They may also govern authorizations by the Superintendent in respect of notices to be sent in the context of that process.
Division 15
Regulatory Cooperation
1993, c. 16
Motor Vehicle Safety Act
212. The long title of the French version of the Motor Vehicle Safety Act is replaced by the following:
Loi régissant la fabrication et l’importation des véhicules et équipements automobiles en vue de limiter les risques de mort, de blessures et de dommages matériels et environnementaux
1999, c. 33, s. 350
213. (1) The definitions “national safety mark”, “standard” and “vehicle” in section 2 of the Act are replaced by the following:
“national safety mark”« marque nationale de sécurité »
“national safety mark” means a prescribed expression, symbol or abbreviation or any combination of them;
“standard”« norme »
“standard” means a standard that governs the design, manufacture, functioning or marking of vehicles or equipment for the purpose of reducing, directly or indirectly, the risk of death, injury or property damage from vehicle use, including a standard aimed at increasing the use of safety features by the public or facilitating the creation, recording or retrieval of information;
“vehicle”« véhicule »
“vehicle” means any vehicle that is designed to be, or is capable of being, driven or drawn on roads by any means other than muscular power exclusively, but does not include any vehicle that is designed to run exclusively on rails.
(2) The definition “fabrication” ou “construction” in section 2 of the French version of the Act is replaced by the following:
« fabrication » ou « construction »“manufacture”
« fabrication » ou « construction » S’agissant d’un véhicule, ensemble des opérations de réalisation de celui-ci y compris les modifications qui y sont apportées, jusqu’à sa vente au premier usager.
214. Subsection 3(2) of the Act is replaced by the following:
Use of marks
(2) A company authorized by the Minister, as provided for in the regulations, may apply a national safety mark to a vehicle or equipment, as provided for in the regulations.
Provision of address
(2.1) The company shall provide the Minister with the address of the premises at which the national safety mark is to be applied.
215. The heading before section 5 of the Act is replaced by the following:
VEHICLE AND EQUIPMENT REQUIREMENTS
216. (1) Paragraph 5(1)(b) of the Act is replaced by the following:
(b) evidence of that conformity has been obtained and produced as provided for in the regulations or, if the regulations so provide, to the Minister’s satisfaction;
(2) Paragraphs 5(1)(d) to (h) of the Act are replaced by the following:
(d) prescribed information is marked on the vehicle or equipment as provided for in the regulations;
(e) prescribed documentation or prescribed accessories accompany the vehicle or equipment as provided for in the regulations;
(f) prescribed information relating to the operation of the vehicle or equipment is disseminated as provided for in the regulations;
(g) records are maintained and furnished, as provided for in the regulations, in relation to the design, manufacture, testing and field performance of the vehicle or equipment, for the purpose of
(i) enabling an inspector to determine whether the vehicle or equipment conforms to all requirements applicable to it, and
(ii) facilitating the identification and anal-ysis of defects referred to in subsection 10(1); and
(h) in the case of equipment, the company maintains, as provided for in the regulations, a registration system by which any person who has purchased equipment manufactured, imported or sold by the company and who wishes to be identified may be so identified.
(3) Subsection 5(2) of the Act is repealed.
217. (1) Paragraph 7(1)(a) of the Act is replaced by the following:
(a) before the importation, the person importing the vehicle or equipment makes a declaration, as provided for in the regulations, that the vehicle or equipment
(i) will be used in Canada solely for a prescribed purpose,
(ii) will remain in Canada for a period of not more than one year or any other period that is specified by the Minister, and
(iii) meets or will meet any other prescribed requirement; or
(2) Paragraph 7(1)(b) of the Act is replaced by the following:
(b) the vehicle or equipment is passing through Canada to another country or is exclusively for use by a visitor to Canada.
(3) Section 7 of the Act is amended by adding the following after subsection (1):
Export or destruction
(1.01) A person who imports a vehicle or equipment under paragraph (1)(a) shall, as provided for in the regulations, export or destroy the vehicle or equipment before the end of the period referred to in subparagraph (1)(a)(ii).
Exception — donation
(1.02) Despite subsection (1.01), a person who imports a vehicle under paragraph (1)(a) may, with the Minister’s approval, donate it as provided for in the regulations.
(4) Subsection 7(2) of the Act is replaced by the following:
Vehicles from the United States or Mexico
(2) Sections 5 and 6 do not apply to the importation of a vehicle that has been sold at the retail level in the United States or that is a prescribed vehicle from Mexico if
(a) the vehicle meets any prescribed requirements; and
(b) the person importing the vehicle makes a declaration, as provided for in the regulations, that the vehicle will be, before being presented for registration by a province and within the prescribed period,
(i) brought into compliance with any prescribed requirements, and
(ii) certified, as provided for in the regulations, as compliant with the requirements referred to in subparagraph (i) by the person designated in the regulations.
Importation for components
(2.1) Sections 5 and 6 do not apply to the importation of a vehicle that has been sold at the retail level in the United States or that is a prescribed vehicle from Mexico if the person importing the vehicle makes a declaration, as provided for in the regulations, that the vehicle
(a) will not be presented for registration by a province;
(b) will be registered, as provided for in the regulations, by the person designated in the regulations; and
(c) will be dismantled for its components.
(5) Subsection 7(4) of the Act is repealed.
(6) Subsection 7(5) of the Act is replaced by the following:
Declarations binding
(5) A person who makes a declaration under this section shall comply with the declaration.
218. The Act is amended by adding the following after section 7:
Analytical aids
8. A company that applies a national safety mark to any vehicle or equipment or that imports any vehicle or equipment of a class for which standards are prescribed shall, on the Minister’ request, provide the Minister with the means to retrieve and analyse information created or recorded by the vehicle or equipment.
219. The portion of subsection 9(1) of the Act before paragraph (a) is replaced by the following:
Exemption from standards
9. (1) On application by a company as provided for in the regulations, the Governor in Council may, by order, grant an exemption for a specified period, in accordance with any conditions specified in the order, for any model of vehicle manufactured or imported by the company from conformity with any prescribed standard if conformity with that standard would, in the opinion of the Governor in Council,
220. The heading before section 10 of the Act is replaced by the following:
NOTICE OF DEFECT AND OF NON-COMPLIANCE
221. (1) Subsections 10(1) to (4) of the Act are replaced by the following:
Notice of defect
10. (1) A company that applies a national safety mark to any vehicle or equipment, sells any vehicle or equipment to which a national safety mark has been applied or imports any vehicle or equipment of a class for which standards are prescribed shall, as provided for in the regulations, give notice of any defect in the design, manufacture or functioning of the vehicle or equipment that affects or is likely to affect the safety of any person to
(a) the Minister, on becoming aware of the defect; and
(b) the current owner and any other prescribed person, within the period provided for in the regulations.
Notice already given
(2) A company is not required to give notice of a defect
(a) for which notice has already been given by another company that manufactured, sold or imported the vehicle or equipment; or
(b) for which a notice of non-compliance has been given under section 10.1.
Subsequent notice
(2.1) If the Minister determines that a defect has not been corrected in an adequate number of vehicles or equipment for which notice was given under subsection (1), the Minister may, by order, require the company to provide, in accordance with any conditions specified in the order, a subsequent notice to those persons who have not had the defect corrected. In making this determination, the Minister shall take into consideration, among other things,
(a) the nature of the defect;
(b) the safety risk arising from it; and
(c) the total number of vehicles or equipment affected.
Unknown owner
(3) If the Minister is satisfied that the current owner of a vehicle or equipment cannot reasonably be determined by a company,
(a) the company shall give notice in any other manner that is acceptable to the Minister; or
(b) the Minister may exempt the company from the requirement to give notice to the current owner.
Power to order
(4) The Minister may, by order, require any company that applies a national safety mark to any vehicle or equipment, sells any vehicle or equipment to which a national safety mark has been applied or imports any vehicle or equipment of a class for which standards are prescribed to give notice of a defect in the manner specified in the order, if the Minister considers that it is in the interest of safety.
Statutory Instruments Act
(4.1) The Statutory Instruments Act does not apply to an order made under subsection (2.1) or (4).
(2) Subsections 10(6) and (7) of the Act are repealed.
222. The Act is amended by adding the following after section 10:
Notice of non-compliance
10.1 (1) A company that applies a national safety mark to any vehicle or equipment, sells any vehicle or equipment to which a national safety mark has been applied or imports any vehicle or equipment of a class for which standards are prescribed shall, as provided for in the regulations, give notice of any non-compliance of the vehicle or equipment with the regulations to
(a) the Minister, on becoming aware of the non-compliance; and
(b) the current owner and any other prescribed person, within the period provided for in the regulations.
Notice already given
(2) A company is not required to give notice of any non-compliance for which notice has already been given by another company that manufactured, sold or imported the vehicle or equipment.
Exception
(3) If the Minister determines that the non-compliance is inconsequential to safety, the company is not required to give notice under paragraph (1)(b).
Subsequent notice
(4) If the Minister determines that a non-compliance has not been corrected in an adequate number of vehicles or equipment, the Minister may, by order, require a company to provide, in accordance with any conditions specified in the order, a subsequent notice to those persons who have not had the non-compliance corrected. In making this determination, the Minister shall take into consideration, among other things,
(a) the nature of the non-compliance;
(b) the safety risk arising from it; and
(c) the total number of vehicles or equipment affected.
Unknown owner
(5) If the Minister is satisfied that the current owner of a vehicle or equipment cannot reasonably be determined by a company
(a) the company shall give notice in any other manner that is acceptable to the Minister; or
(b) the Minister may exempt the company from the requirement to give notice to the current owner.
Particulars to provincial authorities
(6) On receiving a notice under subsection (1), the Minister shall forward full particulars of it to the minister or other officer who is responsible for motor vehicle administration in each province.
Power to order
(7) The Minister may, by order, require any company that applies a national safety mark to any vehicle or equipment, sells any vehicle or equipment to which a national safety mark has been applied or imports any vehicle or equipment of a class for which standards are prescribed to give a notice of non-compliance in the manner specified by the Minister, if the Minister considers that it is in the interest of safety.
Statutory Instruments Act
(8) The Statutory Instruments Act does not apply to an order made under subsection (4) or (7).
Follow-up reports
10.2 A company that gives notice to the Minister shall submit reports to the Minister as provided for in the regulations.
Make information available
10.3 A company that gives notice to the Minister in respect of a vehicle shall, as provided for in regulations, make information available for the vehicle in respect of which the notice was given.
223. (1) Subsection 11(1) of the Act is replaced by the following:
Regulations
11. (1) The Governor in Council may make regulations for carrying out the purposes and provisions of this Act, including regulations
(a) respecting the keeping of records and the provision of information to the Minister; and
(b) prescribing or providing for anything that by this Act is to be prescribed or provided for by the regulations.
(2) Subsections 11(3) and (4) of the Act are replaced by the following:
Incorporation by reference
(3) Regulations made under this section may, in whole or in part, incorporate by reference, as it is amended from time to time or as it exists on a particular date,
(a) a document produced by a person or body other than the Minister; or
(b) a technical or explanatory document produced by the Minister including specifications, classifications, illustrations, graphs, test methods, procedures, operational standards and performance standards.
No registration or publication
(4) For greater certainty, a document that is incorporated by reference in a regulation is not required to be transmitted for registration or published in the Canada Gazette under the Statutory Instruments Act by reason only that it is incorporated by reference.
224. Section 12 of the Act is replaced by the following:
Definition of “technical standards document”
12. (1) In this section, “technical standards document” means a document that is published by the Minister, as provided for in the regulations, that adapts, or that reproduces in whole or in part in the official languages of Canada, an enactment of a foreign government or material produced by an international organization. The adaptations may include amendments to the content of the originating enactment or material.
Incorporation of document
(2) Regulations made under this Act may, in whole or in part, incorporate by reference a technical standards document as it is amended from time to time or as it exists on a particular date.
No registration or publication
(3) For greater certainty, a technical stand-ards document that is incorporated by reference in a regulation is not required to be transmitted for registration or published in the Canada Gazette under the Statutory Instruments Act by reason only that it is incorporated by reference.
For greater certainty
12.1 For greater certainty, subsections 11(3) and 12(2) do not limit any authority to make regulations incorporating material by reference that exists apart from those subsections.
225. Section 14 of the Act is amended by adding the following after subsection (2):
Testimony — civil suits
(3) An inspector may not be compelled to give testimony in any civil suit, with regard to information obtained by them in the discharge of their duties, without the Minister’s written permission.
226. Paragraph 15(1)(a) of the Act is replaced by the following:
(a) any vehicle or equipment of a class for which standards have been prescribed that is owned by, or is on the premises of, a company or a consignee of imported vehicles or imported equipment;
2011, c. 24, s. 186
227. Subsections 17(1) and (2) of the Act are replaced by the following:
Offence and punishment
17. (1) Every corporation or company that contravenes this Act, the regulations or an order
(a) is guilty of an offence punishable on summary conviction and is liable to a fine of not more than $200,000; or
(b) is guilty of an indictable offence and is liable to a fine of not more than $2 million.
Offence and punishment
(2) Every individual who contravenes this Act, the regulations or an order
(a) is guilty of an offence punishable on summary conviction and is liable to a fine of not more than $4,000 or to imprisonment for a term of not more than six months, or to both; or
(b) is guilty of an indictable offence and is liable to a fine of not more than $20,000 or to imprisonment for a term of not more than two years, or to both.
228. The heading before section 20 of the Act is replaced by the following:
RESEARCH, ANALYSIS, TESTING AND FEES
229. (1) Paragraph 20(1)(a) of the Act is replaced by the following:
(a) conduct any research, studies, evaluations and analyses that the Minister considers necessary for the administration and enforcement of this Act;
(2) Subsection 20(1) of the Act is amended by striking out “and” at the end of paragraph (d) and by replacing paragraph (e) with the following:
(e) collect any information related to vehicles or equipment that the Minister considers to be in the public interest; and
(f) publish or otherwise disseminate any information, other than personal information, relating to the activities of the Minister under this section.
(3) Section 20 of the Act is amended by adding the following after subsection (1):
Personal information
(1.1) For the purposes of paragraphs (1)(a), (b) and (e), the Minister may collect personal information, as defined in section 3 of the Privacy Act, including personal information from third parties.
230. Schedule II to the Act is repealed.
R.S., c. 32 (4th Supp.)
Railway Safety Act
2012, c. 19, s. 485
231. Section 50 of the Railway Safety Act and the heading before it are repealed.
1992, c. 34
Transportation of Dangerous Goods Act, 1992
2009, c. 9, ss. 29(1) and (2)(F)
232. Subsections 30(1) and (2) of the Transportation of Dangerous Goods Act, 1992 are repealed.
2011, c. 1
Ensuring Safe Vehicles Imported From Mexico For Canadians Act
233. Sections 2 and 3 of the Ensuring Safe Vehicles Imported from Mexico for Canadians Act are repealed.
2012, c. 24
Safe Food for Canadians Act
234. (1) Subsection 51(1) of the Safe Food for Canadians Act is amended by adding the following after paragraph (e):
(e.1) respecting or prohibiting the purchasing or receiving of any fresh fruit or vegetable that is imported or that is sent or conveyed from one province to another;
(2) Section 51 of the Act is amended by adding the following after subsection (2):
Paragraphs (1)(d) to (e.1)
(2.1) Regulations made under paragraph (1)(d), (e) or (e.1) in respect of any fresh fruit or vegetable may, among other things, require a person to be a member of an entity or organization specified in the regulations.
235. The headings before section 60 and sections 60 to 67 of the Act are repealed.
236. Section 86 of the Act is replaced by the following:
1990, c. 8, s. 8
86. (1) Paragraph 28(1)(a) of the Federal Courts Act is repealed.
1990, c. 8, s. 8
(2) Paragraph 28(1)(b) of the Act is replaced by the following:
(b) the Review Tribunal continued by subsection 27(1) of the Agriculture and Agri-Food Administrative Monetary Penalties Act;
Coordinating Amendments
2012, c. 24
237. (1) In this section, “other Act” means the Safe Food for Canadians Act.
(2) If section 86 of the other Act comes into force before section 236 of this Act, then on the day on which that section 236 comes into force, paragraph 28(1)(a) of the Federal Courts Act is repealed.
(3) If section 236 of this Act comes into force on the same day as section 86 of the other Act, then that section 236 is deemed to have come into force before that section 86.
Coming into Force
Order in council
238. Section 213, subsections 217(1), (3), (4) and (6) and sections 220 to 222 and 230 come into force on a day or days to be fixed by order of the Governor in Council.
Division 16
1993, c. 38
Telecommunications Act
Amendments to the Act
239. (1) Subsection 27(3) of the Telecommunications Act is replaced by the following:
Questions of fact
(3) The Commission may determine in any case, as a question of fact, whether a Canadian carrier has complied with this section or section 25, 27.1 or 29, or with any decision made under section 24, 25, 29, 34 or 40.
(2) Subsection 27(3) of the Act is replaced by the following:
Questions of fact
(3) The Commission may determine in any case, as a question of fact, whether a Canadian carrier has complied with this section or section 25 or 29, or with any decision made under section 24, 25, 29, 34 or 40.
240. (1) The Act is amended by adding the following after section 27:
Roaming
Roaming cap — wireless voice calls
27.1 (1) The amount charged during a year by a Canadian carrier to a second Canadian carrier for roaming services with respect to the transmission of all domestic wireless voice calls and the domestic portion of all international wireless voice calls shall not exceed the amount determined by the formula
A/B
where
A      is the first Canadian carrier’s total retail revenues from the provision of wireless voice call services to its Canadian subscrib-ers, for calls both originating and terminating in Canada, for the preceding year; and
B      is the number of minutes provided for those calls for the preceding year.
Roaming cap — wireless data
(2) The amount charged during a year by a Canadian carrier to a second Canadian carrier for roaming services with respect to the transmission of wireless data in Canada shall not exceed the amount determined by the formula
A/B
where
A      is the first Canadian carrier’s total retail revenues from the provision of wireless data services in Canada to its Canadian subscrib-ers for the preceding year; and
B      is the number of megabytes provided for those data services for the preceding year.
Roaming cap — text messages
(3) The amount charged during a year by a Canadian carrier to a second Canadian carrier for roaming services with respect to the transmission of all domestic wireless text messages and the domestic portion of all international wireless text messages shall not exceed the amount determined by the formula
A/B
where
A      is the first Canadian carrier’s total retail revenues from the provision of wireless text message services to its Canadian subscribers, for text messages both originating and terminating in Canada, for the preceding year; and
B      is the number of those text messages for the preceding year.
No additional charge
(4) The Canadian carrier shall not charge the second Canadian carrier any other amount in relation to the provision of the roaming services referred to in subsections (1) to (3).
Inconsistency
(5) The amount established by the Commission that a Canadian carrier can charge to a second Canadian carrier for roaming services prevails over an amount determined under any of subsections (1) to (3) to the extent of any inconsistency.
(2) Section 27.1 of the Act is repealed.
Coming into Force
Order in council
241. Subsections 239(2) and 240(2) come into force on a day to be fixed by order of the Governor in Council.
Division 17
Sickness Benefits
R.S., c. L-2
Canada Labour Code
2003, c. 15, s. 27
242. Subsection 206.3(6) of the Canada Labour Code is repealed.
243. The Act is amended by adding the following after section 207:
Minimum periods of leave
207.01 Subject to the regulations, a leave of absence under any of sections 206.3 to 206.5 may only be taken in one or more periods of not less than one week’s duration.
Interruption
207.02 (1) An employee may interrupt a leave of absence referred to in any of sections 206.3 to 206.5 in order to be absent due to a reason referred to in subsection 239(1) or 239.1(1).
Resumption
(2) The interrupted leave resumes immediately after the interruption ends.
Exception — sick leave
(3) Except to the extent that it is inconsistent with subsection 239(1.1), section 209.1 applies to an employee who interrupted the leave in order to be absent due to a reason referred to in subsection 239(1).
Exception — work-related illness or injury
(4) Except to the extent that it is inconsistent with subsections 239.1(3) and (4), section 209.1 applies to an employee who interrupted the leave in order to be absent due to a reason referred to in subsection 239.1(1).
2012, c. 27, s. 7
244. Section 207.1 of the Act is replaced by the following:
Notice to employer — interruption of leave
207.1 (1) An employee who intends to interrupt their leave under subsection 206.1(2.4) or 207.02(1) shall provide the employer with a notice in writing of the interruption before or as soon as possible after it begins.
Notice to employer — resumption of leave
(2) The employee shall provide the employer with a notice in writing of the day on which they resume their leave before or as soon as possible after that day.
2012, c. 27, s. 8
245. (1) Subsection 207.3(1) of the Act is replaced by the following:
Notice to employer of leave
207.3 (1) Every employee who takes a leave of absence from employment under any of sections 206.3 to 206.5 shall, as soon as possible, provide the employer with a notice in writing of the reasons for the leave and the length of the leave that they intend to take.
2012, c. 27, s. 8
(2) Subsection 207.3(2) of the English version of the Act is replaced by the following:
Notice of change in length of leave
(2) Every employee who is on a leave of absence from employment under any of sections 206.3 to 206.5 shall, as soon as possible, provide the employer with a notice in writing of any change in the length of the leave that they intend to take.
2012, c. 27, s. 8
(3) Subsections 207.3(3) to (5) of the Act are replaced by the following:
Leave of more than four weeks
(3) If the length of the leave taken under section 206.4 or 206.5 is more than four weeks, the notice in writing of any change in the length of the leave shall be provided on at least four weeks’ notice, unless there is a valid reason why that cannot be done.
Documentation
(4) The employer may require the employee to provide documentation in support of the reasons for the leave taken under section 206.4 or 206.5 and of any change in the length of leave that the employee intends to take.
Return to work postponed
(5) If an employee who takes a leave of more than four weeks under section 206.4 or 206.5 wishes to shorten the length of the leave but does not provide the employer with four weeks’ notice, then the employer may postpone the employee’s return to work for a period of up to four weeks after the day on which the employee informs the employer of the new end date of the leave. If the employer informs the employee that their return to work is postponed, the employee is not entitled to return to work until the day that is indicated by the employer.
246. Section 209.4 of the Act is amended by adding the following after paragraph (a.1):
(a.2) prescribing the maximum number of periods of leave of absence that an employee may take under any of sections 206.3 to 206.5;
1996, c. 23
Employment Insurance Act
2012, c. 27, s. 15
247. Subsection 18(2) of the Employment Insurance Act is replaced by the following:
Exception
(2) A claimant to whom benefits are payable under any of sections 23 to 23.2 is not disentitled under paragraph (1)(b) for failing to prove that he or she would have been available for work were it not for the illness, injury or quarantine.
2012, c. 27, s. 21(1)
248. Subsection 152.03(1.1) of the Act is replaced by the following:
Exception
(1.1) A self-employed person to whom benefits are payable under any of sections 152.05 to 152.061 is entitled to benefits under subsection (1) even though the person did not cease to work as a self-employed person because of a prescribed illness, injury or quarantine and would not be working even without the illness, injury or quarantine.
249. Subsection 152.09(2) of the Act is amended by striking out “and” at the end of paragraph (c), by adding “and” at the end of paragraph (d) and by adding the following after paragraph (d):
(e) providing care or support to one or more critically ill children of the self-employed person.
Transitional Provision
Illness, injury or quarantine
250. Subsections 18(2) and 152.03(1.1) of the Employment Insurance Act, as enacted by sections 247 and 248, apply only to claims for benefits because of illness, injury or quarantine that are made for weeks that begin on or after the day on which sections 247 and 248 come into force.
Coming into Force
Order in council
251. This Division, other than section 249, comes into force on a day to be fixed by order of the Governor in Council.
Division 18
1997, c. 6
Canadian Food Inspection Agency Act
Amendment to the Act
252. The Canadian Food Inspection Agency Act is amended by adding the following after section 25:
User Fees Act
25.1 The User Fees Act does not apply to a fee fixed under section 24 for a service or the use of a facility provided by the Agency under the Safe Food for Canadians Act or to a fee fixed under section 25 in respect of products, rights and privileges provided by the Agency under that Act.
Coming into Force
2012, c. 24 or royal assent
253. This Division comes into force on the day on which section 103 of the Safe Food for Canadians Act comes into force or, if it is later, on the day on which this Act receives royal assent.
Division 19
Money Laundering and Terrorist Financing
2000, c. 17; 2001, c. 41, s. 48
Proceeds of Crime (Money Laundering) and Terrorist Financing Act
254. The definition “officer” in section 2 of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act is repealed.
255. Subparagraph 3(a)(iii) of the Act is replaced by the following:
(iii) establishing an agency that is responsible for ensuring compliance with Parts 1 and 1.1 and for dealing with reported and other information;
2006, c. 12, s. 3(1)
256. (1) Paragraph 5(g) of the Act is replaced by the following:
(g) persons and entities authorized under provincial legislation to engage in the business of dealing in securities or any other financial instruments or to provide portfolio management or investment advising services, other than persons who act exclusively on behalf of such an authorized person or entity;
2006, c. 12, s. 3(1)
(2) Paragraph 5(h) of the Act is replaced by the following:
(h) persons and entities that have a place of business in Canada and that are engaged in the business of providing at least one of the following services:
(i) foreign exchange dealing,
(ii) remitting funds or transmitting funds by any means or through any person, entity or electronic funds transfer network,
(iii) issuing or redeeming money orders, traveller’s cheques or other similar negotiable instruments except for cheques payable to a named person or entity,
(iv) dealing in virtual currencies, as defined in the regulations, or
(v) any service described in regulations made under paragraph 73(1)(a);
(h.1) persons and entities that do not have a place of business in Canada, that are engaged in the business of providing at least one of the following services that is directed at persons or entities in Canada, and that provide those services to their customers in Canada:
(i) foreign exchange dealing,
(ii) remitting funds or transmitting funds by any means or through any person, entity or electronic funds transfer network,
(iii) issuing or redeeming money orders, traveller’s cheques or other similar negotiable instruments except for cheques payable to a named person or entity,
(iv) dealing in virtual currencies, as defined in the regulations, or
(v) any service described in regulations made under paragraph 73(1)(a);
(3) Paragraph 5(k) of the Act is replaced by the following:
(k) the government of a province that, in accordance with paragraph 207(1)(a) of the Criminal Code,
(i) in a permanent establishment that is held out to be a casino, conducts and manages a lottery scheme that includes games of roulette or card games, or
(ii) in any other permanent establishment, conducts and manages games that are operated on or through a slot machine, as defined in subsection 198(3) of the Criminal Code, or any other similar electronic gaming device, if there are more than 50 of those machines or other devices in the establishment;
(k.1) the government of a province that, in accordance with paragraph 207(1)(a) of the Criminal Code, conducts and manages a lottery scheme, other than bingo or the sale of lottery tickets, that is accessible to the public through the Internet or other digital network, except if the network is an internal network within an establishment described in subparagraph (k)(ii);
(k.2) an organization that, in accordance with paragraph 207(1)(b) of the Criminal Code, in a permanent establishment that is held out to be a casino, conducts and manages a lottery scheme that includes games of roulette or card games, unless the organization is a registered charity, as defined in subsection 248(1) of the Income Tax Act, and the lottery scheme is conducted or managed for a period of not more than two consecutive days at a time;
(k.3) the board of a fair or of an exhibition, or the operator of a concession leased by such a board, that, in accordance with paragraph 207(1)(c) of the Criminal Code, in a permanent establishment that is held out to be a casino, conducts and manages a lottery scheme that includes games of roulette or card games;
257. The Act is amended by adding the following after section 5:
Clarification
5.1 For greater certainty, this Part does not apply to persons or entities referred to in paragraph 5(h.1) in respect of the services they provide to persons or entities outside Canada.
2006, c. 12, s. 8
258. Section 9.3 of the Act is replaced by the following:
Politically exposed persons
9.3 (1) Every person or entity that is referred to in section 5 and that is prescribed shall determine, in the prescribed circumstances and in accordance with the regulations, whether it is dealing with
(a) a politically exposed foreign person, a prescribed family member of a politically exposed foreign person, or a person who the person or entity knows or should reasonably know is closely associated, for personal or business reasons, with a politically exposed foreign person;
(b) a politically exposed domestic person, a prescribed family member of a politically exposed domestic person, or a person who the person or entity knows or should reasonably know is closely associated, for personal or business reasons, with a politically exposed domestic person; or
(c) the head of an international organization, a prescribed family member of the head of an international organization, or a person who the person or entity knows or should reasonably know is closely associated, for personal or business reasons, with the head of an international organization.
Measures — politically exposed foreign persons
(2) If the person or entity determines that it is dealing with a person described in paragraph (1)(a), the person or entity shall obtain the approval of senior management in the prescribed circumstances and take the prescribed measures.
Measures — other persons
(2.1) If the person or entity determines that it is dealing with a person described in paragraph (1)(b) or (c) and considers, based on an assessment referred to in subsection 9.6(2), that the person poses a high risk of committing a money laundering offence or a terrorist activity financing offence, the person or entity shall obtain the approval of senior management in the prescribed circumstances and take the prescribed measures.
Definitions
(3) The following definitions apply in this section.
“head of an international organization”« dirigeant d’une organisation internationale »
“head of an international organization” means the head of an international organization that is established by the governments of states or the head of an institution of any such organization.
“politically exposed domestic person”« national politiquement vulnérable »
“politically exposed domestic person” means a person who, at a given time, holds — or has held within a prescribed period before that time — one of the offices or positions referred to in any of paragraphs (a) to (j) in or on behalf of the federal government or a provincial government or the office or position referred to in paragraph (k) in a municipal government: 
(a) Governor General, lieutenant governor or head of government;
(b) member of the Senate or House of Commons or member of a legislature;
(c) deputy minister or equivalent rank;
(d) ambassador, or attaché or counsellor of an ambassador;
(e) military officer with a rank of general or above;
(f) president of a corporation that is wholly owned directly by Her Majesty in right of Canada or a province;
(g) head of a government agency;
(h) judge of an appellate court in a province, the Federal Court of Appeal or the Supreme Court of Canada;
(i) leader or president of a political party represented in a legislature;
(j) holder of any prescribed office or position; or
(k) mayor.
“politically exposed foreign person”« étranger politiquement vulnérable »
“politically exposed foreign person” means a person who holds or has held one of the following offices or positions in or on behalf of a foreign state:
(a) head of state or head of government;
(b) member of the executive council of government or member of a legislature;
(c) deputy minister or equivalent rank;
(d) ambassador, or attaché or counsellor of an ambassador;
(e) military officer with a rank of general or above;
(f) president of a state-owned company or a state-owned bank;
(g) head of a government agency;
(h) judge of a supreme court, constitutional court or other court of last resort;
(i) leader or president of a political party represented in a legislature; or
(j) holder of any prescribed office or position.
Prohibition if unregistered
9.31 (1) No entity referred to in paragraph 5(a), (b), (d) or (e) and no other entity that is referred to in section 5 and that is prescribed shall open or maintain an account for, or have a correspondent banking relationship with, a person or entity referred to in paragraph 5(h.1) unless that person or entity is registered with the Centre under section 11.1.
Definition of “correspondent banking relationship”
(2) For the purposes of this section, “correspondent banking relationship” means a relationship created by an agreement or arrangement under which an entity referred to in paragraph 5(a), (b), (d) or (e) or an entity that is referred to in section 5 and that is prescribed undertakes to provide to a person or entity referred to in paragraph 5(h.1) services such as international electronic funds transfers, cash management, cheque clearing and any prescribed services.
2006, c. 12, s. 8
259. Subsection 9.4(2) of the Act is replaced by the following:
Prohibition — shell bank
(2) No person or entity shall have a correspondent banking relationship with a shell bank as defined in the regulations.
2010, c. 12, s. 1866
260. Sections 9.7 and 9.8 of the Act are replaced by the following:
Foreign branches and subsidiaries
9.7 (1) Every entity referred to in any of paragraphs 5(a) to (g), except for authorized foreign banks within the meaning of section 2 of the Bank Act and for foreign companies within the meaning of section 2 of the Insurance Companies Act, shall, in respect of its foreign branches, and in respect of its foreign subsidiaries that carry out activities similar to those of entities referred to in those paragraphs and that are either wholly-owned by the entity or have financial statements that are consolidated with those of the entity, develop policies that establish requirements similar to the requirements of sections 6, 6.1 and 9.6 and ensure that those branches and subsidiaries apply those policies to the extent it is permitted by, and does not conflict with, the laws of the country in which the branch or subsidiary is located.
Board approval of policies
(2) Before the policies referred to in subsection (1) are applied, the entity’s board of directors, if there is one, shall approve them.
Exceptions
(3) Subsection (1) does not apply to
(a) an entity that is a subsidiary of an entity to which that subsection applies; or
(b) an entity that is a subsidiary of a foreign entity that has developed policies that establish requirements for its subsidiaries that are similar to the requirements of sections 6, 6.1 and 9.6, if that subsidiary is applying those policies to the extent it is permitted by, and do not conflict with, the laws of Canada or a province.
Records and reporting
(4) If the application by a foreign branch or a foreign subsidiary of a policy referred to in subsection (1) is not permitted by or would conflict with the laws of the country in which the branch or subsidiary is located, the entity shall keep and retain, in accordance with section 6, a record of that fact and of the reasons why it is not permitted or it would conflict, and shall, within a reasonable time, notify the Centre, and the principal agency or body that supervises or regulates it under federal or provincial law, of that fact and those reasons.
Information exchange between affiliated entities
9.8 (1) Every entity referred to in any of paragraphs 5(a) to (g) that is affiliated with an entity referred to in those paragraphs or with a foreign entity that carries out activities similar to those of entities referred to in those paragraphs shall develop and apply policies and procedures related to the exchange of information between the entity and those affiliated entities for the purpose of detecting or deterring a money laundering offence or a terrorist activity financ-ing offence or of assessing the risk of such an offence.
Affiliation
(2) For the purposes of subsection (1), an entity is affiliated with another entity if one of them is wholly owned by the other, if both are wholly owned by the same entity or if their financial statements are consolidated.
2006, c. 12, s. 10
261. Section 11.1 of the Act is replaced by the following:
Registration requirement
11.1 Except as otherwise provided in the regulations, every person or entity referred to in paragraph 5(h) or (h.1), those referred to in paragraph 5(l) that sell money orders to the public, and every other person or entity that is referred to in section 5 and that is prescribed must be registered with the Centre in accord-ance with this section and sections 11.11 to 11.2.
2006, c. 12, s. 11
262. (1) Subparagraphs 11.11(1)(c)(i) to (iv) of the Act are replaced by the following:
(i) a money laundering offence, or an offence under the laws of a foreign country that is substantially similar to a money laundering offence,
(ii) a terrorist activity financing offence, or an offence under the laws of a foreign country that is substantially similar to a terrorist activity financing offence,
(iii) an offence under this Act or the Proceeds of Crime (money laundering) Act, chapter 26 of the Statutes of Canada, 1991 when convicted on indictment, or an offence under the laws of a foreign country that is substantially similar to an offence under either Act,
(iv) an offence under any of sections 83.18 to 83.231, 354 or 467.11 to 467.13 of the Criminal Code, or an offence under the laws of a foreign country that is substantially similar to such an offence, or
2006, c. 12, s. 11
(2) Paragraphs 11.11(1)(d) and (e) of the Act are replaced by the following:
(d) a person or entity that has been convicted on indictment or convicted more than once for an offence under any of the following, or that has been convicted of an offence under the laws of a foreign country that is substantially similar to an offence under any of the following:
(i) Part X of the Criminal Code,
(ii) the Controlled Drugs and Substances Act, except for the offence under subsection 4(1) of that Act,
(iii) section 39, 44.2, 44.3, 48, 50.2 or 50.3 of the Food and Drugs Act, as that section read immediately before May 14, 1997, or
(iv) section 4, 5, 6, 19.1 or 19.2 of the Narcotic Control Act, chapter N-1 of the Revised Statutes of Canada, 1985, as that section read immediately before May 14, 1997;
(e) an entity that is a corporation in respect of which a director, the chief executive officer, the president or a person who owns or controls, directly or indirectly, 20% or more of the shares has been convicted on indictment of an offence under this Act or the Proceeds of Crime (money laundering) Act, chapter 26 of the Statutes of Canada, 1991 or has been convicted of an offence under the laws of a foreign country that is substantially similar to an offence under either Act;
(3) Subsection 11.11(1) of the Act is amended by adding the following after paragraph (e):
(e.1) a person or entity referred to in paragraph 5(h.1) that, having committed a violation, or a series of minor violations, under this Act that is classified as a serious violation or a very serious violation and being liable to a penalty for it, and 30 days having elapsed since the day on which all proceedings in respect of the violation are ended, has still not paid the penalty together with any interest imposed under section 73.28; or
2006, c. 12, s. 11
263. Subsection 11.12(1) of the Act is replaced by the following:
Application for registration
11.12 (1) An application for registration shall be submitted to the Centre in the prescribed form and manner and shall include
(a) a list of the applicant’s agents, mandataries or branches that are engaged, on behalf of the applicant, in the activities referred to in paragraph 5(h) or (h.1), in selling money orders to the public if the applicant is a person or entity referred to in paragraph 5(l), or in any prescribed activities;
(b) if the applicant is a person referred to in paragraph 5(h.1)
(i) the name and address for service of an individual who resides in Canada and who is authorized to accept, on behalf of the person, notices that are served or caused to be served by the Centre under this Act,
(ii) a document that sets out the person’s record of criminal convictions, or states that the person does not have one, that is issued by a competent authority of the foreign state in which the person resides, and, if the document is made in a language other than English or French, a translation of it into one of those languages attested to by a person who is recognized as a certified translator by a provincial organization or body that is competent under provincial law to issue such certifications;
(c) if the applicant is an entity referred to in paragraph 5(h.1)
(i) the name and address for service of an individual who resides in Canada and who is authorized to accept, on behalf of the entity, notices that are served or caused to be served by the Centre under this Act, and
(ii) for each of the chief executive officer, the president and the directors of the entity and for each person who owns or controls, directly or indirectly, 20% or more of the entity or the shares of the entity, a document that sets out the person’s record of criminal convictions, or states that the person does not have one, and that is issued by a competent authority of the foreign state in which the person resides, and, if the document is made in a language other than English or French, a translation of it into one of those languages attested to by a person who is recognized as a certified translator by a provincial organization or body that is competent under provincial law to issue such certifications; and
(d) any prescribed information.
2006, c. 12, s. 11
264. Section 11.13 of the Act is renumbered as subsection 11.13(1) and is amended by adding the following:
Denial or revocation
(2) If the name or address for service of a person referred to in subparagraph 11.12(1)(b)(i) or (c)(i) changes, and an applicant or registered person or entity who is or was required to provide the information described in paragraph 11.12(1)(b) or (c) does not, within the period provided in subsection (1), provide the Centre with the new name or address for service, the Centre shall without delay after becoming aware of that fact deny the application, or revoke the registration, as the case may be, and shall, without delay, inform the applicant or registered person or entity of the denial or revocation.
2006, c. 12, s. 11
265. Subsection 11.14(1) of the Act is replaced by the following:
Clarifications — applicant
11.14 (1) An applicant shall provide the Centre, in the prescribed form and manner, with any clarifications that the Centre may request in respect of the information described in subsection 11.12(1) within 30 days after the day on which the request is made.
2006, c. 12, s. 11
266. Subsection 11.17(1) of the Act is replaced by the following:
Clarifications — registrant
11.17 (1) A registered person or entity shall provide the Centre, in the prescribed form and manner, with any clarifications that the Centre may request in respect of the information described in subsection 11.12(1) within 30 days after the day on which the request is made.
2010, c. 12, s. 1869
267. Section 11.41 of the Act is replaced by the following:
Definitions
11.41 The following definitions apply in this Part.
“foreign entity”« entité étrangère »
“foreign entity” means an entity, other than an entity referred to in section 5, that is incorporated or formed by or under the laws of a country other than Canada, including its subsidiaries, if any, and that does not carry on business in Canada, if it carries out activities similar to those of entities referred to in any of paragraphs 5(a) to (g) or activities referred to in paragraph 5(h) or (h.1).
“foreign state”« État étranger »
“foreign state” means a country other than Canada and includes any political subdivision or territory of a foreign state. 
2010, c. 12, s. 1869
268. (1) Subsection 11.42(1) of the Act is replaced by the following:
Minister’s written directive
11.42 (1) In addition to any other measure required by this Act, the Minister may, by written directive, require any person or entity referred to in section 5 to take, in order to safeguard the integrity of Canada’s financial system, any measure specified in the directive with respect to any financial transaction, or any financial transaction within a class of financial transactions, originating from or bound for any foreign state or foreign entity, that occurs or is attempted in the course of their activities, or with respect to any activity that is related to any such financial transaction or class of financial transactions.
(2) Section 11.42 of the Act is amended by adding the following after subsection (2):
Non-application to legal counsel
(2.1) A requirement in a directive to take a reporting measure as contemplated by paragraph (2)(e) does not apply to persons or entities referred to in paragraph 5(i) or (j) who are, as the case may be, legal counsel or legal firms, when they are providing legal services.
2010, c. 12, s. 1869
269. Sections 11.44 and 11.45 of the Act are replaced by the following:
Foreign branches and subsidiaries
11.44 (1) Every entity referred to in any of paragraphs 5(a) to (g), except for authorized foreign banks within the meaning of section 2 of the Bank Act and for foreign companies within the meaning of section 2 of the Insurance Companies Act, shall ensure that its foreign branches, and that its foreign subsidiaries that carry out activities similar to those of entities referred to in those paragraphs and that are either wholly-owned by the entity or have financial statements that are consolidated with those of the entity, comply with any directive issued under this Part, except with respect to any reporting measure as contemplated by paragraph 11.42(2)(e), to the extent it is permitted by, and does not conflict with, the laws of the country in which the branch or subsidiary is located.
Records and reporting
(2) If compliance with a directive by a branch or a subsidiary is not permitted by or would conflict with the laws of the country in which the branch or subsidiary is located, the entity shall keep and retain, in accordance with section 6, a record of that fact and of the reasons why it is not permitted or it would conflict, and shall, within a reasonable time, notify the Centre, and the principal agency or body that supervises or regulates it under federal or provincial law, of that fact and those reasons.
2010, c. 12, s. 1869
270. Section 11.6 of the Act is replaced by the following:
Foreign branches
11.6 Every entity referred to in any of paragraphs 5(a) to (g), except for authorized foreign banks within the meaning of section 2 of the Bank Act and for foreign companies within the meaning of section 2 of the Insurance Companies Act, shall ensure that its foreign branches comply with any regulation made under subsection 11.49(1) to the extent it is permitted by, and does not conflict with, the laws of the country in which the branch is located.
271. The Act is amended by adding the following before the heading “Reporting” before section 12:
Interpretation
Definition of “officer”
11.8 In this Part, “officer” has the same meaning as in subsection 2(1) of the Customs Act.
272. Subsections 12(4) and (5) of the Act are replaced by the following:
Duty to answer and comply
(4) Every person arriving in or departing from Canada shall
(a) answer truthfully any questions asked by the officer in the performance of the officer’s duties and functions under this Part; and
(b) if the person is arriving in or departing from Canada with any currency or monetary instruments in respect of which a report is made, on request of an officer, present the currency or monetary instruments that they are carrying or transporting, unload any conveyance or part of a conveyance or baggage and open or unpack any package or container that the officer wishes to examine.
Sending reports to Centre
(5) The Canada Border Services Agency shall send the reports they receive under subsection (1) to the Centre. It shall also create an electronic version of the information contained in each report, in the format specified by the Centre, and send it to the Centre by the electronic means specified by the Centre.
2006, c. 12, s. 14
273. The portion of subsection 24.1(1) of the Act before paragraph (a) is replaced by the following:
Corrective measures
24.1 (1) The Minister, or any officer delegated by the President for the purposes of this section, may, within 90 days after a seizure made under subsection 18(1) or an assessment of a penalty referred to in subsection 18(2),
2001, c. 41, s. 61
274. Section 25 of the Act is replaced by the following:
Request for Minister’s decision
25. A person from whom currency or monetary instruments were seized under section 18, or the lawful owner of the currency or monetary instruments, may, within 90 days after the date of the seizure, request a decision of the Minister as to whether subsection 12(1) was contravened, by giving notice to the Minister in writing or by any other means satisfactory to the Minister.
Extension of time by Minister
25.1 (1) If no request for a decision of the Minister is made under section 25 within the period provided in that section, the person or lawful owner referred to in that section may apply to the Minister in writing or by any other means satisfactory to the Minister for an extension of the time for making the request.
Reasons
(2) An application shall set out the reasons why the request was not made on time.
Burden of proof
(3) The burden of proof that an application has been made under subsection (1) lies on the person or lawful owner claiming to have made it.
Notice of decision
(4) The Minister shall, without delay after making a decision in respect of an application, notify the applicant in writing of the decision.
Conditions for granting application
(5) The application is not to be granted unless
(a) it is made within one year after the end of the period provided in section 25; and
(b) the applicant demonstrates that
(i) within the period provided in section 25, they were unable to act or to instruct another person to act in their name or had a bona fide intention to request a decision,
(ii) it would be just and equitable to grant the application, and
(iii) the application was made as soon as circumstances permitted.
Extension of time by Federal Court
25.2 (1) The person or lawful owner referred to in section 25 may apply to the Federal Court to have their application under section 25.1 granted
(a) within the period of 90 days after the Minister dismisses that application, if it is dismissed; or
(b) after 90 days have expired after that application was made, if the Minister has not notified the person or lawful owner of a decision made in respect of it.
Application process
(2) The application shall be made by filing in the Federal Court a copy of the application made under section 25.1, and any notice given in respect of it. The applicant shall notify the Minister that they have filed the application immediately after having filed it.
Powers of the Court
(3) The Court may grant or dismiss the application and, if it grants the application, may impose any terms that it considers just or order that the request made under section 25 be deemed to have been made on the date the order was made.
Conditions for granting application
(4) The application is not to be granted unless
(a) the application under subsection 25.1(1) was made within one year after the end of the period provided in section 25; and
(b) the person or lawful owner making the application demonstrates that
(i) within the period provided in section 25, they were unable to act or to instruct another person to act in their name or had a bona fide intention to request a decision,
(ii) it would be just and equitable to grant the application, and
(iii) the application was made as soon as circumstances permitted.
2006, c. 12, s. 22(1)
275. (1) Subsection 36(1.1) of the Act is replaced by the following:
Use of information
(1.1) An officer may use information referred to in subsection (1) if the officer has reasonable grounds to suspect that the information is relevant to determining whether a person is a person described in sections 34 to 42 of the Immigration and Refugee Protection Act or is relevant to an offence under any of sections 91, 117 to 119, 126 or 127 of that Act.
(2) Subsection 36(3.1) of the Act is replaced by the following:
Disclosure of information to Canada Revenue Agency
(3.01) An officer may disclose to the Canada Revenue Agency information referred to in subsection (1) about the circumstances of a seizure under subsection 18(1) if the officer has reasonable grounds to suspect that the currency or monetary instruments seized
(a) are proceeds of crime as defined in subsection 462.3(1) of the Criminal Code or funds for use in the financing of terrorist activities; and
(b) relate to a registered charity as defined in subsection 248(1) of the Income Tax Act, to an entity that has applied for registration as such a registered charity, or to a person or any other entity that solicits charitable financial donations from the public.
Recording of reasons for decision
(3.1) If an officer decides to disclose information under any of subsections (2) to (3.01), the officer shall record in writing the reasons for the decision.
276. (1) The portion of section 40 of the English version of the Act before paragraph (a) is replaced by the following:
Object
40. The object of this Part is to establish an agency that
(2) Paragraph 40(a) of the Act is replaced by the following:
(a) acts at arm’s length and is independent from law enforcement agencies and other entities to which it is authorized to disclose information under subsection 55(3), 55.1(1) or 56.1(1) or (2);
(3) Paragraph 40(d) of the Act is replaced by the following:
(d) operates to enhance public awareness and understanding of matters related to money laundering and the financing of terrorist activities; and
2010, c. 12, s. 1871
277. Subsections 52(2) to (4) of the Act are replaced by the following:
Director to report to Minister
(1.1) On or before September 30 of each year, the Director shall submit to the Minister a report on the Centre’s activities for the preceding year that includes the following information about that year’s activities as well as information on any matters that the Minister or an officer of the Department of Finance specifies:
(a) a description of the activities carried out by the Centre to ensure compliance with Parts 1 and 1.1, including a description of those activities by class of persons or entities referred to in section 5, and of its conclusions as to the compliance of those persons or entities with Parts 1 and 1.1;
(b) any measures undertaken under paragraph 58(1)(c); and
(c) a description, with the relevant statistics included, of the results achieved by and the effectiveness of the Centre in the exercise of its powers and the performance of its duties and functions.
Obligation to inform
(2) The Director shall keep the Minister and any officer of the Department of Finance whom the Director considers appropriate informed of any matter that could materially affect public policy or the strategic direction of the Centre, and any other matter that the Minister considers necessary.
Director to disclose other information
(3) The Director shall, at the request of the Minister or an officer of the Department of Finance, disclose to the Minister or the officer, as the case may be, in the form and manner that the Minister or officer directs, any information obtained by the Centre in the administration and enforcement of this Act, or any information prepared by the Centre from that information, that the Minister or the officer considers relevant for the purpose of carrying out the Minister’s powers and duties under this Act.
Disclosure of information to advisor
(4) The Director shall disclose to a person engaged under subsection 42(4), in the form and manner that the person directs, any information obtained by the Centre in the administration and enforcement of this Act, or any information prepared by the Centre from that information, that the person considers relevant for the purpose of advising the Minister on any matter referred to in subsection 42(2).
2010, c. 12, s. 1872
278. Sections 53 to 53.2 of the Act are replaced by the following:
Limitation
53. (1) The Director shall not disclose under section 52
(a) any information collected by the Centre under subparagraph 54(1)(b)(ii);
(b) any information referred to in paragraphs 55(1)(a) to (b.1), (c) or (d);
(c) any information referred to in paragraph 55(1)(e) that the Centre prepared for possible disclosure under subsection 55(3), section 55.1 or subsection 56.1(1) or (2); or
(d) any information that would directly or indirectly identify a client or employee of a person or entity referred to in section 5.
Clarification
(2) For greater certainty, if information referred to in subsection (1) is contained in a document, whether in written form or in any other form, that is otherwise required to be disclosed under section 52, the Director shall provide the document with that information excluded.
Director or officer to disclose information for the purpose of Part 1.1
53.1 (1) The Director shall, at the request of the Minister or an officer of the Department of Finance, disclose to the Minister or the officer, as the case may be, in the form and manner that the Minister or officer directs, any information received or collected by the Centre under paragraph 54(1)(a) or (b), or any analysis conducted by the Centre under paragraph 54(1)(c), that the Minister or the officer considers relevant for the purpose of carrying out the Minister’s powers and duties under Part 1.1.
Director may disclose information
(2) If the Director is of the opinion that information received or collected by the Centre under paragraph 54(1)(a) or (b), or any analysis conducted by the Centre under paragraph 54(1)(c), would assist the Minister in carrying out the Minister’s powers and duties under Part 1.1, the Director may disclose that information or analysis to the Minister or any officer of the Department of Finance whom the Director considers appropriate.
Limitation
53.2 (1) The Director shall not disclose under section 53.1 any information that would directly or indirectly identify any person or entity other than a foreign entity as defined in section 11.41.
Clarification
(2) For greater certainty, if information referred to in subsection (1) is contained in a document, whether in written form or in any other form, that is otherwise required or permitted to be disclosed under section 53.1, the Director shall provide the document with that information excluded.
2010, c. 12, s. 1872
279. The portion of subsection 53.3(1) of the Act before paragraph (a) is replaced by the following:
Director to seek consent
53.3 (1) The Director shall seek consent for disclosure of information that was provided to the Centre in confidence by the institutions, agencies or organizations mentioned in paragraph (a), (b) or (c), as the case may be, if that information is contained in the information or analysis requested by the Minister or an officer of the Department of Finance under subsection 53.1(1):
2004, c. 15, s. 100; 2010, c. 12, s. 1873
280. (1) The portion of section 54 of the Act before paragraph (c) is replaced by the following:
Reports and information
54. (1) The Centre
(a) shall receive reports made under section 7, 7.1, 9, 12 or 20, or in accordance with a directive issued under Part 1.1, incomplete reports sent under subsection 14(5), reports referred to in section 9.1, information provided to the Centre by any agency of another country that has powers and duties similar to those of the Centre, information provided to the Centre by law enforcement agencies or government institutions or agencies, and other information voluntarily provided to the Centre about suspicions of money laundering or of the financing of terrorist activities;
(b) may collect information that the Centre considers relevant to money laundering activities or the financing of terrorist activities and that
(i) is publicly available, including in a commercially available database, or
(ii) is stored in a database maintained, for purposes related to law enforcement or national security, by the federal government, by a provincial government, by the government of a foreign state or by an international organization, if an agreement was entered into under subsection 66(1) to collect such information;
(2) Section 54 of the Act is amended by adding the following after subsection (1):
Destruction of certain information
(2) The Centre shall destroy any information contained in a document, whether in written form or in any other form, that it receives that purports to be a report made under section 7, 7.1, 9 or 12, made in accordance with a directive issued under Part 1.1, sent under subsection 14(5) or referred to in section 9.1, and that it determines, in the normal course of its activities, relates to a financial transaction or circumstance that is not required to be reported to the Centre under this Act, and shall destroy any information voluntarily provided to the Centre by the public that it determines, in the normal course of its activities, is not about suspicions of money laundering or the financing of terrorist activities. The Centre shall destroy the information within a reasonable time after the determination is made.
2006, c. 12, s. 25
281. Subsection 54.1(5) of the Act is replaced by the following:
Analysis of information
(5) The Centre may analyse and assess the information referred to in subsection (4) and, in that case, that analysis or assessment is deemed to be an analysis or assessment conducted under paragraph 54(1)(c).
2006, c. 12, s. 26(1)
282. (1) The portion of subsection 55(1) of the Act before paragraph (a) is replaced by the following:
Disclosure by Centre prohibited
55. (1) Subject to subsections (3) and (6.1), sections 52, 55.1, 56.1 and 56.2, subsection 58(1) and sections 65 to 65.1 and 68.1 of this Act and to subsection 12(1) of the Privacy Act, the Centre shall not disclose the following:
2001, c. 41, s. 67(5)
(2) The portion of subsection 55(3) of the Act before paragraph (a) is replaced by the following:
Disclosure of designated information
(3) If the Centre, on the basis of its analysis and assessment under paragraph 54(1)(c), has reasonable grounds to suspect that designated information would be relevant to investigating or prosecuting a money laundering offence or a terrorist activity financing offence, the Centre shall disclose the information to
2010, c. 12, s. 1874
(3) Paragraph 55(3)(b) of the Act is replaced by the following:
(b) the Canada Revenue Agency, if the Centre also has reasonable grounds to suspect that the information would be relevant to investigating or prosecuting an offence of obtaining or attempting to obtain a rebate, refund or credit to which a person or entity is not entitled, or of evading or attempting to evade paying taxes or duties imposed under an Act of Parliament administered by the Minister of National Revenue;
(4) Paragraph 55(3)(c) of the Act is amended by striking out “or” at the end of subparagraph (i), by adding “or” at the end of subparagraph (ii) and by adding the following after subparagraph (ii):
(iii) whether a person or entity that the Centre has reasonable grounds to suspect may apply to be a registered charity, as defined in subsection 248(1) of the Income Tax Act,
(A) has made or will make available any resources, directly or indirectly, to a listed entity as defined in subsection 83.01(1) of the Criminal Code,
(B) has made available any resources, directly or indirectly, to an entity as defined in subsection 83.01(1) of the Criminal Code that was at that time, and continues to be, engaged in terrorist activities as defined in that subsection or activities in support of them, or
(C) has made or will make available any resources, directly or indirectly, to an entity as defined in subsection 83.01(1) of the Criminal Code that engages or will engage in terrorist activities as defined in that subsection or activities in support of them;
2006, c. 12, s. 26(4)
(5) Paragraphs 55(3)(d) and (e) of the Act are replaced by the following:
(d) the Canada Border Services Agency, if the Centre also determines that the information is relevant to determining whether a person is a person described in sections 34 to 42 of the Immigration and Refugee Protection Act or is relevant to an offence under any of sections 91, 117 to 119, 126 or 127 of that Act;
(e) the Canada Border Services Agency, if the Centre also determines that the information is relevant to investigating or prosecuting an offence of smuggling or attempting to smuggle goods subject to duties or an offence related to the importation or exportation of goods that are prohibited, controlled or regulated under the Customs Act or under any other Act of Parliament; and
(6) Section 55 of the Act is amended by adding the following after subsection (6):
Publication
(6.1) After a person has been determined by a court to be guilty of a money laundering offence or a terrorist activity financing offence, or has been determined by a foreign court to be guilty of an offence that is substantially similar to either of those offences, whether on accept-ance of a plea of guilty or on a finding of guilt, the Centre may, if it has disclosed designated information under subsection (3) with respect to the investigation or prosecution of the offence, make public the fact that it made such a disclosure.
2006, c. 12, s. 26(5)
(7) Paragraph 55(7)(a) of the Act is replaced by the following:
(a) the name of any person or entity that is involved in the transaction, attempted transaction, importation or exportation or of any person or entity acting on their behalf, as well as the occupation or business and gender of those persons and the business of those entities;
2006, c. 12, s. 26(6)
(8) Paragraph 55(7)(k) of the Act is replaced by the following:
(k) the grounds on which a person or entity made a report under section 7 about the transaction or attempted transaction and any action taken by the person or entity as a result of the suspicions that led them to make the report;
(9) Subsection 55(7) of the Act is amended by striking out “and” at the end of paragraph (m) and by adding the following after paragraph (n):
(o) information about the importation or exportation that was reported to the Centre under section 20;
(p) if the transaction is carried out by means of an electronic funds transfer as defined in the Proceeds of Crime (Money Laundering) and Terrorist Financing Regulations, information about the transaction that is contained in a report made under section 9 and that is remittance information as defined by the Society for Worldwide Interbank Financial Telecommunication; and
(q) information about the transaction, attempted transaction, importation or exportation, received by the Centre from an institution or agency under an agreement or arrangement referred to in section 56, that constitutes the institution’s or agency’s reasonable grounds to suspect that the information would be relevant to investigating or prosecuting a money laundering offence or a terrorist activity financing offence, or an offence that is substantially similar to either offence.
2001, c. 41, s. 68
283. (1) Subsection 55.1(1) of the Act is replaced by the following:
Disclosure — threats to security of Canada
55.1 (1) If the Centre, on the basis of its analysis and assessment under paragraph 54(1)(c), has reasonable grounds to suspect that designated information would be relevant to threats to the security of Canada, the Centre shall disclose the information to
(a) the Canadian Security Intelligence Serv-ice;
(b) the appropriate police force, if the Centre also has reasonable grounds to suspect that the information is relevant to investigating or prosecuting an offence under Canadian law that the Centre has reasonable grounds to suspect arises out of conduct constituting such a threat;
(c) the Canada Border Services Agency, if the Centre also has reasonable grounds to suspect that the information is relevant to determining whether a person is a person described in sections 34 to 42 of the Immigration and Refugee Protection Act or is relevant to an offence under any of sections 91, 117 to 119, 126 or 127 of that Act; and
(d) the Canada Border Services Agency, if the Centre also has reasonable grounds to suspect that the information is relevant to investigating or prosecuting an offence of smuggling or attempting to smuggle goods subject to duties or an offence related to the importation or exportation of goods that are prohibited, controlled or regulated under the Customs Act or under any other Act of Parliament.
2006, c. 12, s. 27(1)
(2) Paragraph 55.1(3)(a) of the Act is replaced by the following:
(a) the name of any person or entity that is involved in the transaction, attempted transaction, importation or exportation or of any person or entity acting on their behalf, as well as the occupation or business and gender of those persons and the business of those entities;
2006, c. 12, s. 27(2)
(3) Paragraph 55.1(3)(k) of the Act is replaced by the following:
(k) the grounds on which a person or entity made a report under section 7 about the transaction or attempted transaction and any action taken by the person or entity as a result of the suspicions that led them to make the report;
2006, c. 12, s. 27(2)
(4) Subsection 55.1(3) of the Act is amended by striking out “and” at the end of paragraph (m) and by replacing paragraph (n) with the following:
(n) indicators of a money laundering offence, a terrorist activity financing offence or a threat to the security of Canada related to the transaction, attempted transaction, importation or exportation;
(o) information about the importation or exportation that was reported to the Centre under section 20;
(p) if the transaction is carried out by means of an electronic funds transfer as defined in the Proceeds of Crime (Money Laundering) and Terrorist Financing Regulations, information about the transaction that is contained in a report made under section 9 and that is remittance information as defined by the Society for Worldwide Interbank Financial Telecommunication; and
(q) information about the transaction, attempted transaction, importation or exportation, received by the Centre from an institution or agency under an agreement or arrangement referred to in section 56, that constitutes the institution’s or agency’s reasonable grounds to suspect that the information would be relevant to investigating or prosecuting a money laundering offence or a terrorist activity financing offence, or an offence that is substantially similar to either offence.
2001, c. 41, s. 68; 2006, c. 12, s. 28(1)(E)
284. (1) Subsection 56.1(3) of the Act is replaced by the following:
Other disclosure
(3) In order to perform its functions under paragraph 54(1)(c), the Centre may direct queries to an institution or agency in respect of which an agreement or arrangement referred to in paragraph (1)(b) or (2)(b) has been entered into, and in doing so it may disclose designated information.
(2) Section 56.1 of the Act is amended by adding the following after subsection (4):
Publication
(4.1) After a person has been determined by a court to be guilty of a money laundering offence or a terrorist activity financing offence, or has been determined by a foreign court to be guilty of an offence that is substantially similar to either offence, whether on acceptance of a plea of guilty or on a finding of guilt, the Centre may, if it has disclosed designated information under subsection (1) or (2) with respect to the investigation or prosecution of the offence, make public the fact that it made such a disclosure.
2006, c. 12, s. 28(2)
(3) Paragraph 56.1(5)(a) of the Act is replaced by the following:
(a) the name of any person or entity that is involved in the transaction, attempted transaction, importation or exportation or of any person or entity acting on their behalf, as well as the person’s occupation or business and gender and the entity’s business;
2006, c. 12, s. 28(3)
(4) Paragraph 56.1(5)(k) of the Act is replaced by the following:
(k) the grounds on which a person or entity made a report under section 7 about the transaction or attempted transaction and any action taken by the person or entity as a result of the suspicions that led them to make the report;
(5) Subsection 56.1(5) of the Act is amended by striking out “and” at the end of paragraph (m) and by adding the following after paragraph (n):
(o) information about the importation or exportation that was reported to the Centre under section 20; and
(p) if the transaction is carried out by means of an electronic funds transfer as defined in the Proceeds of Crime (Money Laundering) and Terrorist Financing Regulations, information about the transaction that is contained in a report made under section 9 and that is remittance information as defined by the Society for Worldwide Interbank Financial Telecommunication.
285. Subsection 58(2) of the Act is replaced by the following:
Limitation
(2) The Centre shall not disclose under subsection (1) any information that would directly or indirectly identify an individual who provided a report or information to the Centre, or a person or an entity about whom a report or information was provided.
2010, c. 12, s. 1876
286. Section 58.1 of the Act is replaced by the following:
Centre may disclose information to Minister
58.1 (1) The Centre may, at the request of the Minister, disclose information received or collected by the Centre under paragraph 54(1)(a) or (b), or any analysis conducted by the Centre under paragraph 54(1)(c), to authorities specified by the Minister for the purpose of assisting the Minister in carrying out the Minister’s powers and duties under Part 1.1.
Limitation
(2) The Centre shall not disclose under subsection (1) any information that would directly or indirectly identify any person or entity other than a foreign entity as defined in section 11.41.
2010, c. 12, par. 1882(d)
287. (1) Subsection 65(1) of the Act is replaced by the following:
Disclosure to law enforcement agencies
65. (1) The Centre may disclose to the appropriate law enforcement agencies any information of which it becomes aware under subsection (4) or section 62, 63 or 63.1 and that it suspects on reasonable grounds would be relevant to investigating or prosecuting an offence under this Act arising out of a contravention of Part 1 or 1.1.
(2) Section 65 of the Act is amended by adding the following after subsection (3):
Compliance of persons or entities
(4) For the purpose of ensuring compliance with Parts 1 and 1.1, the Centre shall receive information voluntarily provided to it by a person or entity — other than an agency or body referred to in subsection (2) — relating to the compliance with Part 1 or 1.1 of persons or entities referred to in section 5.
288. The Act is amended by adding the following after section 65:
Disclosure to Canada Revenue Agency
65.01 (1) The Centre may disclose to the Canada Revenue Agency information relating to the compliance with Part 1 of persons or entities referred to in section 5 if the Centre has reasonable grounds to suspect that the information would be relevant to the initial implementation of policies respecting the reporting of international electronic funds transfers to the Canada Revenue Agency.
Limitation
(2) Any information disclosed by the Centre under subsection (1) may be used by the Canada Revenue Agency only for purposes relating to the initial implementation of the policies referred to in that subsection or to ensuring compliance with any provision of the Income Tax Act that requires the reporting of international electronic funds transfers to the Canada Revenue Agency.
Limitation
(3) The Centre shall not disclose any information under subsection (1) that would directly or indirectly identify a client of a person or entity referred to in section 5.
289. The Act is amended by adding the following after section 65.01:
Disclosure to Canada Revenue Agency
65.02 (1) The Centre may disclose to the Canada Revenue Agency information relating to the compliance with Part 1 of persons or entities referred to in section 5 if the Centre has reasonable grounds to suspect that the information would be relevant to ensuring compliance with Part XV.1 of the Income Tax Act.
Limitation
(2) Any information disclosed by the Centre under subsection (1) may be used by the Canada Revenue Agency only for purposes relating to ensuring compliance with Part XV.1 of the Income Tax Act.
Limitation
(3) The Centre shall not disclose any information under subsection (1) that would directly or indirectly identify a client of a person or entity referred to in section 5.
290. Subsections 66(1) and (2) of the Act are replaced by the following:
Power to enter into
66. (1) The Centre may, for the purpose of exercising its powers or performing its duties and functions under this Part, enter into contracts, memoranda of understanding and other agreements with a department or an agency of the Government of Canada, with the government of a province, with the government of a foreign state and with any other person or organization, whether inside or outside Canada, in its own name or in the name of Her Majesty in right of Canada.
Agreements re databases
(2) Agreements relating to the Centre’s collection of information from databases referred to in paragraph 54(1)(b) must specify the nature of and limits with respect to the information that the Centre may collect from those databases.
291. The Act is amended by adding the following after section 68:
Filing of documents
68.1 The Centre may, for the purpose of any action, suit or other legal proceedings brought or taken under this Act, file with the court any documents containing information referred to in subsection 55(1).
292. Subsection 71(2) of the Act is replaced by the following:
Contents
(2) The report referred to in subsection (1) shall include
(a) a description of the management guidelines and policies of the Centre for the protection of human rights and freedoms; and
(b) information on the performance by the Centre of its duties and functions, including any statistics by which that performance is measured.
293. The Act is amended by adding the following after section 72:
Service of Notices
Authorized person
72.1 The service of a notice by or on behalf of the Centre on a person or entity referred to in paragraph 5(h.1) is sufficient if it is served on the person who is indicated in the application for registration, or in accordance with subsection 11.13(1), as being authorized to accept, on behalf of the person or entity referred to in that paragraph, notices that are served or caused to be served by the Centre under this Act.
294. (1) Paragraph 73(1)(a) of the Act is replaced by the following:
(a) describing services for the purpose of subparagraph 5(h)(v) or (h.1)(v) and activities for the purpose of businesses, professions and activities for the purpose of paragraph 5(i);
2001, c. 41, s. 73(1)
(2) Paragraph 73(1)(g) of the Act is replaced by the following:
(g) defining “courier” and “monetary instruments”;
(3) Subsection 73(1) of the Act is amended by adding the following after paragraph (g):
(g.1) for the purposes of subparagraphs 5(h)(iv) and (h.1)(iv), defining “deal in”, in relation to virtual currencies, and “virtual currencies”;
2006, c. 12, s. 39(2)
(4) Paragraphs 73(1)(j) to (l) of the Act are replaced by the following:
(j) prescribing, for the purposes of subsection 9.3(1), the manner for determining whether a person is a person described in any of paragraphs 9.3(1)(a) to (c) and the circumstances in which it is necessary to make that determination;
(k) prescribing, for the purposes of subsections 9.3(2) and (2.1), the circumstances in which it is necessary to obtain the approval of senior management and the measures to be taken;
(l) prescribing offices and positions for the purposes of paragraph (j) of the definition “politically exposed domestic person” in subsection 9.3(3) or paragraph (j) of the definition “politically exposed foreign person” in that subsection;
(l.1) prescribing family members for the purposes of subsection 9.3(1);
(l.2) defining “foreign state” for the purposes of the definition “politically exposed foreign person” in subsection 9.3(3);
2006, c. 12, s. 39(2)
(5) Paragraph 73(1)(o) of the Act is replaced by the following:
(o) prescribing the services referred to in the definition “correspondent banking relationship” in subsections 9.31(2) and 9.4(3);
2010, c. 12, s. 1877
(6) Paragraphs 73(1)(y.1) and (y.2) of the Act are repealed.
2010, c. 12, s. 1878(1)
295. The portion of subsection 74(1) of the Act before paragraph (a) is replaced by the following:
General offences
74. (1) Every person or entity that knowingly contravenes any of sections 6, 6.1 and 9.1 to 9.3, subsection 9.4(2), sections 9.5 to 9.7, 11.1, 11.43, 11.44 and 11.6, subsections 12(1) and (4) and 36(1), section 37, subsections 55(1) and (2), section 57 and subsections 62(2), 63.1(2) and 64(3) or the regulations is guilty of an offence and liable
296. The portion of subsection 74(1) of the Act before paragraph (a) is replaced by the following:
General offences
74. (1) Every person or entity that knowingly contravenes any of sections 6, 6.1 and 9.1 to 9.31, subsection 9.4(2), sections 9.5 to 9.7, 11.1, 11.43, 11.44 and 11.6, subsections 12(1) and (4) and 36(1), section 37, subsections 55(1) and (2), section 57 and subsections 62(2), 63.1(2) and 64(3) or the regulations is guilty of an offence and liable
2010, c. 12
Jobs and Economic Growth Act
297. Section 1884 of the Jobs and Economic Growth Act is replaced by the following:
Royal assent of Economic Action Plan 2014 Act, No. 1
1884. The provisions of this Part, other than sections 1874 and 1875, are deemed to have come into force immediately before the day on which the Economic Action Plan 2014 Act, No. 1 receives royal assent.
Coming into Force
One year after royal assent
298. (1) Section 260 comes into force one year after the day on which this Act receives royal assent.
January 1, 2015
(2) Section 289 comes into force on January 1, 2015.
Order in council
(3) Subsections 256(2) and (3), sections 257, 258 and 261, subsection 262(3) and sections 263 to 266 and 293, subsections 294(1) to (5) and section 296 come into force on a day or days to be fixed by order of the Governor in Council.
Division 20
Immigration
2001, c. 27
Immigration and Refugee Protection Act
2012, c. 19, s. 701; 2013, c. 40, subpar. 238(1)(h)(i)
299. Subsection 4(2.1) of the Immigration and Refugee Protection Act is replaced by the following:
Minister of Employment and Social Development
(2.1) In making regulations under paragraphs 32(d.1) to (d.4), the Governor in Council may confer powers and duties on the Minister of Employment and Social Development.
300. The Act is amended by adding the following after section 11.1:
Visa or other document not to be issued
11.2 An officer may not issue a visa or other document in respect of an application for permanent residence to a foreign national who was issued an invitation under Division 0.1 to make that application if — at the time the invitation was issued or at the time the officer received their application — the foreign national did not meet the criteria set out in an instruction given under paragraph 10.3(1)(e) or did not have the qualifications on the basis of which they were ranked under an instruction given under paragraph 10.3(1)(h) and were issued the invitation.
301. Section 14 of the Act is amended by adding the following after subsection (4):
Applications to be made electronically
(5) The regulations may require foreign nationals who make an application for a visa or other document under subsection 11(1) and foreign nationals who were issued an invitation under Division 0.1 to apply for permanent residence to make those applications by means of an electronic system and may include provisions respecting that system, respecting the circumstances in which those applications may be made by other means and respecting those other means.
302. Section 32 of the Act is amended by adding the following after paragraph (d.3):
(d.4) a system of administrative monetary penalties applicable to the contravention by an employer of any conditions referred to in paragraph (d.1) and the amounts of those penalties;
303. The Act is amended by adding the following after section 87.4:
Federal Investor and Entrepreneur Classes
Pending applications
87.5 (1) An application by a foreign national for a permanent resident visa as a member of the prescribed class of investors or of entrepreneurs is terminated if, before February 11, 2014, it has not been established by an officer, in accordance with the regulations, whether the applicant meets the selection criteria and other requirements applicable to the class in question.
Application
(2) Subsection (1) does not apply to
(a) an application in respect of which a superior court has made a final determination unless the determination is made on or after February 11, 2014; or
(b) an application made by an investor or entrepreneur who is selected as such by a province whose government has entered into an agreement referred to in subsection 9(1).
Effect
(3) The fact that an application is terminated under subsection (1) does not constitute a decision not to issue a permanent resident visa.
Fees returned
(4) Any fees paid to the Minister in respect of the application referred to in subsection (1) — including for the acquisition of permanent resident status — must be returned, without interest, to the person who paid them. The amounts payable may be paid out of the Consolidated Revenue Fund.
Investment returned
(5) If an application for a permanent resident visa as a member of the prescribed class of investors is terminated under subsection (1), an amount equal to the investment made by the applicant in respect of their application must be returned, without interest, to the applicant. The amount may be paid out of the Consolidated Revenue Fund.
Provincial allocation
(6) If the provincial allocation of an investment made in respect of an application for a permanent resident visa as a member of the prescribed class of investors that is terminated under subsection (1) has been transferred to an approved fund, as defined in subsection 88(1) of the Immigration and Refugee Protection Regulations, the province whose government controls the approved fund must return an amount equal to that provincial allocation to the Minister without delay. The return of the amount extinguishes the debt obligation in respect of that provincial allocation.
No recourse or indemnity
(7) No right of recourse or indemnity lies against Her Majesty in right of Canada in connection with an application that is terminated under subsection (1), including in respect of any contract or other arrangement relating to any aspect of the application.
304. Subsection 145(1) of the Act is amended by adding the following after paragraph (b):
(b.1) the amount of a penalty imposed under any regulation made under paragraph 32(d.4);
305. Section 146 of the Act is amended by adding the following after subsection (1):
Minister of Employment and Social Development
(1.1) When a penalty is imposed as a result of the Minister of Employment and Social Development exercising a power conferred on him or her by regulation made under paragraph 32(d.4), that Minister is responsible for the recovery of the debt referred to in paragraph 145(1)(b.1).
2013, c. 40
Economic Action Plan 2013 Act, No. 2
306. (1) Section 290 of the Economic Action Plan 2013 Act, No. 2 is amended by adding, after the subsection 10.1(2) that it enacts, the following:
Provincial nominees
(2.1) In the case of the prescribed class of provincial nominees, an instruction may be given under paragraph 10.3(1)(a) in respect of the foreign nationals who are nominated by the government of a particular province in accord-ance with an agreement referred to in section 8, or in respect of a portion of those foreign nationals.
(2) Section 290 of the Act is amended by replacing the subsection 10.1(6) that it enacts with the following:
Failure to make application
(6) A foreign national who is invited to make an application and does not do so within the period specified in an instruction given under paragraph 10.3(1)(k) is not eligible to be invited to make an application in relation to the expression of interest on the basis of which the invitation was issued.
(3) Section 290 of the Act is amended by replacing the subsection 10.2(5) that it enacts with the following:
Cancellation of invitation
(5) The Minister may cancel an invitation to make an application if the invitation was issued in error.
(4) Section 290 of the Act is amended by replacing the portion of the subsection 10.3(1) that it enacts before paragraph (a) with the following:
Instructions
10.3 (1) The Minister may give instructions governing any matter relating to the application of this Division, including instructions respecting
(5) Section 290 of the Act is amended by replacing the paragraph 10.3(1)(c) that it enacts with the following:
(c) the submission and processing of an expression of interest, including by means of the electronic system;
(6) Section 290 of the Act is amended by striking out “and” at the end of the paragraph 10.3(1)(k) that it enacts, by adding “and” at the end of the paragraph 10.3(1)(l) that it enacts and by adding the following after that paragraph 10.3(1)(l):
(m) any matter for which a recommendation to the Minister or a decision may or must be made by a designated person, institution or organization with respect to a foreign national.
Coming into Force
Order in council
307. Sections 300 and 301 come into force on a day or days to be fixed by order of the Governor in Council, which may not be earlier than the day on which section 290 of the Economic Action Plan 2013 Act, No. 2 comes into force.
Division 21
Public Service Labour Relations
2003, c. 22, s. 2
Public Service Labour Relations Act
308. Paragraph 226(1)(h) of the Public Service Labour Relations Act is replaced by the following:
(h) if the adjudicator has determined that the employer has engaged in a discriminatory practice set out in section 7, 8, 10 or 14 of the Canadian Human Rights Act,
(i) order that the employer cease the discriminatory practice and take measures to redress the practice or to prevent the same or a similar practice from occurring in the future, or
(ii) give relief in accordance with any of paragraphs 53(2)(b) to (e) or subsection 53(3) of that Act;
2013, c. 40
Economic Action Plan 2013 Act, No. 2
309. (1) The portion of subsection 338(4) of the Economic Action Plan 2013 Act, No. 2 before paragraph (a) is replaced by the following:
Arbitration board established
(4) Subject to subsections (6) and (7), the provisions of the Act, as they read immediately before the commencement day, continue to apply in respect of a bargaining unit that is referred to in paragraph (3)(a) until an arbitral award is made in respect of the bargaining unit if, before the commencement day,
(2) The portion of subsection 338(5) of the Act before paragraph (a) is replaced by the following:
Public interest commission established
(5) Subject to subsections (6) and (7), the provisions of the Act, as they read immediately before the commencement day, continue to apply in respect of a bargaining unit that is referred to in paragraph (3)(a) until a collective agreement is entered into by parties if, before the commencement day,
(3) Subsection 338(6) of the Act is replaced by the following:
No essential services agreement
(6) Despite subsections (4) and (5), if, before the commencement day, arbitration or conciliation has been chosen by the bargaining agent representing a bargaining unit that is referred to in paragraph (3)(a) or (b) as the process for the resolution of disputes to which it may be a party and if, before that day, no essential services agreement has been entered into by the employer and the bargaining agent in relation to that bargaining unit, then,
(a) if no notification referred to in paragraph (4)(b) or (5)(b) had been given before December 12, 2013, the process for the resolution of disputes is conciliation; and
(b) sections 120 and 121 of the Act, as enacted by section 305, apply except that, despite subsection 121(3) of the Act, as enacted by section 305, the notice that is referred to in subsection 121(1) of the Act, as enacted by section 305, must be given not later than 12 months after the commencement day.
(4) The portion of subsection 338(7) of the Act before paragraph (a) is replaced by the following:
Essential services agreement entered into
(7) Despite subsections (4) and (5), if, before the commencement day, arbitration or conciliation has been chosen by the bargaining agent representing a bargaining unit that is referred to in paragraph (3)(a) or (b) as the process for the resolution of disputes to which it may be a party and if, before that day, an essential services agreement has been entered into by the employer and the bargaining agent in relation to that bargaining unit, then, the process for the resolution of disputes is
(5) Section 338 of the Act is amended by adding the following after subsection (7):
Non-application
(7.1) Subsection (7) does not apply if the notification referred to in paragraph (4)(b) or (5)(b) had been given before December 12, 2013.
(6) Subsection 338(9) of the Act is replaced by the following:
Positions — essential services agreement
(9) Despite subsections (4) and (5), if a bargaining unit is bound by an essential services agreement immediately before the commencement day,
(a) sections 120 and 121 of the Act, as enacted by section 305, apply except that, despite subsection 121(3) of the Act, as enacted by section 305, the notice that is referred to in subsection 121(1) of the Act, as enacted by section 305, must be given not later than 12 months after the commencement day; and
(b) every position that is identified in the agreement as being necessary for the employer to provide essential services is deemed to be a position designated by the employer under section 120 of the Act, as enacted by section 305.
For greater certainty, subsection 124(1) of the Act, as enacted by section 305, does not apply in respect of any position referred to in paragraph (b).
For greater certainty
(10) For greater certainty,
(a) every essential services agreement between the employer and a bargaining agent that is in force immediately before the commencement day is deemed to have ceased to have effect on the commencement day; and
(b) every essential services agreement that is entered into by the employer and a bargaining agent after the commencement day ceases to apply on the day on which a collective agreement is entered into by the employer and the bargaining agent.
Coming into Force
Section 308
310. (1) Section 308 comes into force on the day on which subsection 326(1) of the Economic Action Plan 2013 Act, No. 2 comes into force.
Section 309
(2) Section 309 is deemed to have come into force on December 12, 2013.
Division 22
2006, c. 13
Softwood Lumber Products Export Charge Act, 2006
311. (1) Section 99 of the Softwood Lumber Products Export Charge Act, 2006 is amended by adding the following after subsection (1):
Calculations
(1.1) The portion of the revenue to be distributed to a province shall be calculated in respect of each fiscal quarter in a fiscal year.
Definition of “fiscal year”
(1.2) In subsection (1.1), “fiscal year” means the period beginning on April 1 in one year and ending on March 31 in the next year.
Revenue
(1.3) The amount of revenue to be attributed to a province for a fiscal quarter is the revenue derived from the charge imposed under section 10 or 15 on softwood lumber products originating from that province.
Costs
(1.4) The amount of the costs referred to in paragraphs (1)(a) and (b) to be attributed to a province for a fiscal quarter is determined by the formula
A × (B/C) + D
where
A      is the costs that the Minister becomes aware of during the fiscal quarter;
B      is the volume in board feet of softwood lumber products exported from the province to the United States during the fiscal quarter under export permits;
C      is the volume in board feet of softwood lumber products exported from all of the provinces to the United States during the fiscal quarter under export permits; and
D      is the total amount of the costs attributed to the province for previous fiscal quarters, including any fiscal quarter that is before the day on which this subsection comes into force, that have not already been deducted from revenue transfers to that province and that have not been previously collected under section 40.1 of the Federal-Provincial Fiscal Arrangements Act or through voluntary payments by that province to Her Majesty in right of Canada.
Exception
(1.5) In the case of the costs referred to in paragraph (1)(b), the formula applies unless the Minister determines under subsection (1) that the costs are to be attributed otherwise.
Amount equal to or less than zero
(1.6) If, after deducting any refunds and the costs referred to in paragraphs (1)(a) and (b), the resulting amount with respect to a province is equal to or less than zero, the Minister is not required to distribute any portion of the revenue to that province.
Reconciliation
(1.7) Except for the final reconciliation, a reconciliation of the amounts used in calculations is to be made annually.
(2) Section 99 of the Act is amended by adding the following after subsection (2):
Regulations
(3) The Governor in Council may, on the recommendation of the Minister for International Trade, make regulations generally to carry out the purposes of this section.
312. Subsection 100(2) of the Act is repealed.
Division 23
2009, c. 2
Budget Implementation Act, 2009
313. Subsection 295(1) of the Budget Implementation Act, 2009 is replaced by the following:
Maximum payment
295. (1) The Minister of Finance may make direct payments, in an aggregate amount not exceeding $150,000,000 or any other amount that may be specified in an appropriation Act, to provinces and territories for matters relating to the establishment of a Canadian securities regulation regime and a Canadian regulatory authority.
Division 24
Securitization of Insured Mortgage or Hypothecary Loans
2011, c. 15, s. 20
Protection of Residential Mortgage or Hypothecary Insurance Act
314. Section 19 of the Protection of Residential Mortgage or Hypothecary Insurance Act is replaced by the following:
Pre-existing contracts
19. If a winding-up order is made in respect of a company, a contract of insurance that the company entered into before the coming into force of this Act is deemed, in respect of a mortgage or hypothecary loan that is the subject of the contract of insurance, to be a policy issued to a qualified mortgage lender in respect of an eligible mortgage loan for the purposes of sections 16, 17 and 20 to 25, if
(a) Her Majesty would have been bound to make a payment in respect of the contract of insurance had section 44 not come into force; and
(b) the mortgage or hypothecary loan meets the criteria established by regulations made under subsection 42(1) that relate to a guarantee of payment referred to in subsection 14(1) of the National Housing Act.
315. Section 42 of the Act is amended by adding the following after subsection (1):
Criterion — guarantee
(1.1) Any criterion established by a regulation made under subsection (1) that relates to a guarantee of payment referred to in subsection 14(1) of the National Housing Act may apply to an existing insured mortgage or hypothecary loan.
R.S., c. N-11
National Housing Act
316. Section 8.1 of the National Housing Act is amended by adding the following after subsection (1):
Criterion — guarantee
(1.1) Any criterion established by a regulation made under subsection (1) that relates to a guarantee of payment referred to in subsection 14(1) may apply to an existing insured loan.
Division 25
R.S., c. T-13
Amendments Relating to International Treaties on Trademarks
Amendments to the Trade-marks Act
317. The long title of the English version of the Trade-marks Act is replaced by the following:
An Act relating to trademarks and unfair competition
318. Section 1 of the English version of the Act is replaced by the following:
Short title
1. This Act may be cited as the Trademarks Act.
319. (1) The definition “distinguishing guise” in section 2 of the Act is repealed.
(2) The definitions “proposed trade-mark” and “representative for service” in section 2 of the Act are repealed.
(3) The definition “wares” in section 2 of the Act is repealed.
(4) The definitions “certification mark” and “trade-mark” in section 2 of the Act are replaced by the following:
“certification mark”« marque de certification »
“certification mark” means a sign or combination of signs that is used or proposed to be used for the purpose of distinguishing or so as to distinguish goods or services that are of a defined standard from those that are not of that defined standard, with respect to
(a) the character or quality of the goods or services,
(b) the working conditions under which the goods are produced or the services performed,
(c) the class of persons by whom the goods are produced or the services performed, or
(d) the area within which the goods are produced or the services performed;
“trademark”« marque de commerce »
“trademark” means
(a) a sign or combination of signs that is used or proposed to be used by a person for the purpose of distinguishing or so as to distinguish their goods or services from those of others, or
(b) a certification mark;
(5) Section 2 of the Act is amended by adding the following in alphabetical order:
“Nice Classification”« classification de Nice »
“Nice Classification” means the classification established by the Nice Agreement Concerning the International Classification of Goods and Services for the Purposes of the Registration of Marks, signed at Nice on June 15, 1957, including any amendments, modifications and revisions made from time to time to which Canada is a party;
“sign”« signe »
“sign” includes a word, a personal name, a design, a letter, a numeral, a colour, a figurative element, a three-dimensional shape, a hologram, a moving image, a mode of packaging goods, a sound, a scent, a taste, a texture and the positioning of a sign;
320. The Act is amended by adding the following after section 2:
Reference to “person”
2.1 Unless the context requires otherwise, a reference to “person” in this Act, in relation to a trademark, includes two or more persons who, by agreement, do not have the right to use the trademark in Canada except on behalf of both or all of them.
321. (1) Subsections 6(2) to (4) of the Act are replaced by the following:
Confusion — trademark with other trademark
(2) The use of a trademark causes confusion with another trademark if the use of both trademarks in the same area would be likely to lead to the inference that the goods or services associated with those trademarks are manufactured, sold, leased, hired or performed by the same person, whether or not the goods or services are of the same general class or appear in the same class of the Nice Classification.
Confusion — trademark with trade name
(3) The use of a trademark causes confusion with a trade name if the use of both the trademark and trade name in the same area would be likely to lead to the inference that the goods or services associated with the trademark and those associated with the business carried on under the trade name are manufactured, sold, leased, hired or performed by the same person, whether or not the goods or services are of the same general class or appear in the same class of the Nice Classification.
Confusion — trade name with trademark
(4) The use of a trade name causes confusion with a trademark if the use of both the trade name and trademark in the same area would be likely to lead to the inference that the goods or services associated with the business carried on under the trade name and those associated with the trademark are manufactured, sold, leased, hired or performed by the same person, whether or not the goods or services are of the same general class or appear in the same class of the Nice Classification.
(2) Paragraph 6(5)(e) of the Act is replaced by the following:
(e) the degree of resemblance between the trademarks or trade names, including in appearance or sound or in the ideas suggested by them.
322. The heading before section 7 of the Act is replaced by the following:
UNFAIR COMPETITION AND PROHIBITED SIGNS
323. (1) Paragraph 9(1)(d) of the French version of the Act is replaced by the following:
d) un mot ou symbole susceptible de porter à croire que les produits ou services en liaison avec lesquels il est employé ont reçu l’approbation royale, vice-royale ou gouvernementale, ou que leur production, leur vente ou leur exécution a lieu sous le patronage ou sur l’autorité royale, vice-royale ou gouvernementale;
1994, c. 47, s. 191(2)
(2) Paragraph 9(1)(i.3) of the Act is replaced by the following:
(i.3) any armorial bearing, flag or other emblem, or the name or any abbreviation of the name, of an international intergovernmental organization, if the armorial bearing, flag, emblem, name or abbreviation is on a list communicated under article 6ter of the Convention or pursuant to the obligations under the Agreement on Trade-related Aspects of Intellectual Property Rights set out in Annex 1C to the WTO Agreement stemming from that article, and the Registrar gives public notice of the communication;
1993, c. 15, s. 58(4)
(3) Paragraph 9(2)(b)(ii) is replaced by the following:
(ii) an armorial bearing, flag, emblem, name or abbreviation mentioned in paragraph (1)(i.3), unless the use of the mark is likely to mislead the public as to a connection between the user and the organization.
324. Section 10 of the Act is replaced by the following:
Further prohibitions
10. If any sign or combination of signs has by ordinary and bona fide commercial usage become recognized in Canada as designating the kind, quality, quantity, destination, value, place of origin or date of production of any goods or services, no person shall adopt it as a trademark in association with the goods or services or others of the same general class or use it in a way likely to mislead, nor shall any person so adopt or so use any sign or combination of signs so nearly resembling that sign or combination as to be likely to be mistaken for it.
325. Section 11 of the Act is replaced by the following:
Further prohibitions
11. No person shall use in connection with a business, as a trademark or otherwise, any sign or combination of signs adopted contrary to section 9 or 10.
326. (1) The portion of subsection 12(1) of the Act before paragraph (a) is replaced by the following:
When trademark registrable
12. (1) Subject to subsection (2), a trademark is registrable if it is not
1993, c. 15, s. 59(F)
(2) Paragraph 12(1)(b) of the French version of the Act is replaced by the following:
b) qu’elle soit sous forme graphique, écrite ou sonore, elle donne une description claire ou donne une description fausse et trompeuse, en langue française ou anglaise, de la nature ou de la qualité des produits ou services en liaison avec lesquels elle est employée, ou en liaison avec lesquels on projette de l’employer, ou des conditions de leur production, ou des personnes qui les produisent, ou de leur lieu d’origine;
(3) Paragraph 12(1)(e) of the Act is replaced by the following:
(e) a sign or combination of signs whose adoption is prohibited by section 9 or 10;
(4) Subsection 12(2) of the Act is replaced by the following:
Utilitarian function
(2) A trademark is not registrable if, in relation to the goods or services in association with which it is used or proposed to be used, its features are dictated primarily by a utilitarian function.
Registrable if distinctive
(3) A trademark that is not registrable by reason of paragraph (1)(a) or (b) is registrable if it is distinctive at the filing date of an application for its registration, having regard to all the circumstances of the case including the length of time during which it has been used.
327. Section 13 of the Act is repealed.
1994, c. 47, s. 194
328. Sections 14 and 15 of the Act are replaced by the following:
Registration of confusing trademarks
15. Despite section 12, confusing trademarks are registrable if the applicant is the owner of all of the confusing trademarks.
329. The heading before section 16 of the French version of the Act is replaced by the following:
PERSONNES AYANT DROIT À L’ENREGISTREMENT D’UNE MARQUE DE COMMERCE
330. (1) The portion of subsection 16(1) of the Act before paragraph (a) is replaced by the following:
Entitlement to registration
16. (1) Any applicant who has filed an application in accordance with subsec-tion 30(2) for the registration of a registrable trademark is entitled, subject to section 38, to secure its registration in respect of the goods or services specified in the application, unless at the filing date of the application or the date of first use of the trademark in Canada, whichever is earlier, it was confusing with
1994, c. 47, s. 195
(2) Subsections 16(2) to (5) of the Act are replaced by the following:
Pending application
(2) The right of an applicant to secure registration of a registrable trademark is not affected by the previous filing of an application for registration of a confusing trademark by another person, unless the application for registration of the confusing trademark was pending on the day on which the applicant’s application is advertised under subsection 37(1).
Previous use or making known
(3) The right of an applicant to secure registration of a registrable trademark is not affected by the previous use or making known of a confusing trademark or trade name by another person, if the confusing trademark or trade name was abandoned on the day on which the applicant’s application is advertised under subsection 37(1).
331. The Act is amended by adding the following after section 18:
Not to limit art or industry
18.1 The registration of a trademark may be expunged by the Federal Court on the application of any person interested if the Court decides that the registration is likely to unreasonably limit the development of any art or industry.
332. Section 20 of the Act is amended by adding the following after subsection (1):
Exception — utilitarian feature
(1.1) The registration of a trademark does not prevent a person from using any utilitarian feature embodied in the trademark.
333. Subsection 21(1) of the English version of the Act is replaced by the following:
Concurrent use of confusing marks
21. (1) If, in any proceedings respecting a registered trademark the registration of which is entitled to the protection of subsection 17(2), it is made to appear to the Federal Court that one of the parties to the proceedings, other than the registered owner of the trademark, had in good faith used a confusing trademark or trade name in Canada before the filing date of the application for that registration, and the Court considers that it is not contrary to the public interest that the continued use of the confusing trademark or trade name should be permitted in a defined territorial area concurrently with the use of the registered trademark, the Court may, subject to any terms that it considers just, order that the other party may continue to use the confusing trademark or trade name within that area with an adequate specified distinction from the registered trademark.
334. (1) Subsections 23(1) to (3) of the Act are replaced by the following:
Registration of certification marks
23. (1) A certification mark may be adopted and registered only by a person who is not engaged in the manufacture, sale, leasing or hiring of goods or the performance of services such as those in association with which the certification mark is used or proposed to be used.
Licence
(2) The owner of a certification mark may license others to use it in association with goods or services that meet the defined standard, and the use of the certification mark accordingly is deemed to be use by the owner.
Unauthorized use
(3) The owner of a registered certification mark may prevent its use by unlicensed persons or in association with any goods or services in respect of which it is registered but to which the licence does not extend.
(2) Subsection 23(4) of the English version of the Act is replaced by the following:
Action by unincorporated body
(4) If the owner of a registered certification mark is an unincorporated body, any action or proceeding to prevent unauthorized use of the certification mark may be brought by any member of that body on behalf of themselves and all other members.
335. Section 24 of the French version of the Act is replaced by the following:
Enregistrement d’une marque de commerce créant de la confusion avec la marque de certification
24. Avec le consentement du propriétaire d’une marque de certification, une marque de commerce créant de la confusion avec la marque de certification peut, si elle présente une différence caractéristique, être déposée par toute autre personne en vue d’indiquer que les produits en liaison avec lesquels elle est employée ont été fabriqués, vendus, donnés à bail ou loués, et que les services en liaison avec lesquels elle est employée ont été exécutés par elle comme étant une des personnes ayant droit d’employer la marque de certification, mais l’enregistrement de cette marque de commerce est radié par le registraire sur le retrait du consentement du propriétaire de la marque de certification, ou sur annulation de l’enregistrement de la marque de certification.
336. Section 25 of the Act is replaced by the following:
Descriptive certification mark
25. A certification mark that is descriptive of the place of origin of goods or services, and not confusing with any registered trademark, is registrable if the applicant is the administrative authority of a country, state, province or municipality that includes or forms part of the area indicated by the certification mark, or is a commercial association that has an office or representative in that area, but the owner of any certification mark registered under this section shall permit its use in association with any goods or services produced or performed in the area of which it is descriptive.
337. Subsection 26(2) of the Act is amended by striking out “and” at the end of paragraph (e) and by adding the following after that paragraph:
(e.1) the names of the goods or services in respect of which the trademark is registered, grouped according to the classes of the Nice Classification, each group being preceded by the number of the class of the Nice Classification to which that group of goods or services belongs and presented in the order of the classes of the Nice Classification; and
1993, c. 15, s. 62
338. Section 28 of the Act is replaced by the following:
List of trademark agents
28. There shall be kept under the supervision of the Registrar a list of trademark agents, which shall include the names of all persons and firms entitled to represent applicants and others, including the registered owner of a trademark and parties to the proceedings under sections 38 and 45, in all business before the Office of the Registrar of Trademarks.
1993, c. 15, s. 64; 1994, c. 47, s. 198
339. Sections 30 to 33 of the Act are replaced by the following:
Requirements for application
30.
(1) A person may file with the Registrar an application for the registration of a trademark in respect of goods or services if they are using or propose to use, and are entitled to use, the trademark in Canada in association with those goods or services.
Contents of application
(2) The application shall contain
(a) a statement in ordinary commercial terms of the goods or services in association with which the trademark is used or proposed to be used;
(b) in the case of a certification mark, particulars of the defined standard that the use of the certification mark is intended to indicate and a statement that the applicant is not engaged in the manufacture, sale, leasing or hiring of goods or the performance of services such as those in association with which the certification mark is used or proposed to be used;
(c) a representation or description, or both, that permits the trademark to be clearly defined and that complies with any prescribed requirements; and
(d) any prescribed information or statement.
Nice Classification
(3) The goods or services referred to in paragraph (2)(a) are to be grouped according to the classes of the Nice Classification, each group being preceded by the number of the class of the Nice Classification to which that group of goods or services belongs and presented in the order of the classes of the Nice Classification.
Disagreement
(4) Any question arising as to the class within which any goods or services are to be grouped shall be determined by the Registrar, whose determination is not subject to appeal.
Standard characters
31. An applicant who seeks to register a trademark that consists only of letters, numerals, punctuation marks, diacritics or typographical symbols, or of any combination of them, without limiting the trademark to any particular font, size or colour shall
(a) file a representation under paragraph 30(2)(c) that consists only of characters for which the Registrar has adopted standard characters;
(b) include in their application a statement to the effect that they wish the trademark to be registered in standard characters; and
(c) comply with any prescribed requirements.
Further evidence in certain cases
32. (1) An applicant shall furnish the Registrar with any evidence that the Registrar may require establishing that the trademark is distinctive at the filing date of the application for its registration if any of the following apply:
(a) the applicant claims that their trademark is registrable under subsection 12(3);
(b) the Registrar’s preliminary view is that the trademark is not inherently distinctive;
(c) the trademark consists exclusively of a single colour or of a combination of colours without delineated contours;
(d) the trademark consists exclusively or primarily of one or more of the following signs:
(i) the three-dimensional shape of any of the goods specified in the application, or of an integral part or the packaging of any of those goods,
(ii) a mode of packaging goods,
(iii) a sound,
(iv) a scent,
(v) a taste,
(vi) a texture,
(vii) any other prescribed sign.
Registration to be restricted
(2) The Registrar shall, having regard to the evidence adduced, restrict the registration to the goods or services in association with which, and to the defined territorial area in Canada in which, the trademark is shown to be distinctive.
Filing date
33. (1) The filing date of an application for the registration of a trademark in Canada is the day on which the Registrar has received all of the following:
(a) an explicit or implicit indication that the registration of the trademark is sought;
(b) information allowing the identity of the applicant to be established;
(c) information allowing the Registrar to contact the applicant;
(d) a representation or description of the trademark;
(e) a list of the goods or services for which registration of the trademark is sought;
(f) any prescribed fees.
Outstanding items
(2) The Registrar shall notify the applicant whose application does not contain all the items set out in subsection (1) of the items that are outstanding and require that the applicant submit them within two months of the date of the notice. Despite section 47, that period cannot be extended.
Application deemed never filed
(3) If the Registrar does not receive the outstanding items within those two months, the application is deemed never to have been filed. However, any fees paid in respect of the application shall not be refunded to the applicant.
1994, c. 47, s. 199
340. (1) Subsection 34(1) of the Act is replaced by the following:
Date of application abroad deemed date of application in Canada
34. (1) Despite subsection 33(1), when an applicant files an application for the registration of a trademark in Canada after the applicant or the applicant’s predecessor in title has applied, in or for any country of the Union other than Canada, for the registration of the same or substantially the same trademark in association with the same kind of goods or services, the filing date of the application in or for the other country is deemed to be the filing date of the application in Canada and the applicant is entitled to priority in Canada accordingly despite any intervening use in Canada or making known in Canada or any intervening application or registration, if
(a) the filing date of the application in Canada is within a period of six months after the date on which the earliest application was filed in or for any country of the Union for the registration of the same or substantially the same trademark in association with the same kind of goods or services;
(b) the applicant files a request for priority in the prescribed time and manner and informs the Registrar of the filing date and country or office of filing of the application on which the request is based;
(c) the applicant, at the filing date of the application in Canada, is a citizen or national of or domiciled in a country of the Union or has a real and effective industrial or commercial establishment in a country of the Union; and
(d) the applicant furnishes, in accordance with any request under subsections (2) and (3), evidence necessary to fully establish the applicant’s right to priority.
(2) Subsection 34(2) is replaced by the following:
Evidence requests
(2) The Registrar may request the evidence before the day on which the trademark is registered under section 40.
(3) Section 34 of the Act is amended by adding the following after subsection (3):
Withdrawal of request
(4) An applicant may, in the prescribed time and manner, withdraw a request for priority.
Extension
(5) An applicant is not permitted to apply under section 47 for an extension of the six-month period referred to in paragraph (1)(a) until that period has ended, and the Registrar is not permitted to extend the period by more than seven days.
341. Section 36 of the Act is replaced by the following:
Abandonment
36. If, in the opinion of the Registrar, an applicant is in default in the prosecution of an application filed under this Act, the Registrar may, after giving notice to the applicant of the default, treat the application as abandoned unless the default is remedied within the prescribed time.
342. (1) Paragraph 37(1)(a) of the Act is replaced by the following:
(a) the application does not conform to the requirements of subsection 30(2);
(2) Subsection 37(1) 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 replacing the portion after paragraph (c) with the following:
(d) the trademark is not distinctive.
If the Registrar is not so satisfied, the Registrar shall cause the application to be advertised in the prescribed manner.
(3) Section 37 of the Act is amended by adding the following after subsection (3):
Withdrawal of advertisement
(4) If, after the application has been advertised but before the trademark is registered, the Registrar is satisfied that the application should not have been advertised or was incorrectly advertised and the Registrar considers it reasonable to do so, the Registrar may withdraw the advertisement. If the Registrar withdraws the advertisement, the application is deemed never to have been advertised.
343. (1) Paragraph 38(2)(a) of the Act is replaced by the following:
(a) that the application does not conform to the requirements of subsection 30(2), without taking into account if it meets the requirement in subsection 30(3);
(2) Subsection 38(2) of the Act is amended by striking out “or” at the end of paragraph (c) and by adding the following after paragraph (d):
(e) that, at the filing date of the application in Canada, the applicant was not using and did not propose to use the trademark in Canada in association with the goods or services specified in the application; or
(f) that, at the filing date of the application in Canada, the applicant was not entitled to use the trademark in Canada in association with those goods or services.
1993, c. 15, s. 66(2)
(3) Subsections 38(6) to (8) of the Act are replaced by the following:
Power to strike
(6) At the applicant’s request, the Registrar may — at any time before the day on which the applicant files a counter statement — strike all or part of the statement of opposition if the statement or part of it
(a) is not based on any of the grounds set out in subsection (2); or
(b) does not set out a ground of opposition in sufficient detail to enable the applicant to reply to it.
Counter statement
(7) The applicant shall file a counter statement with the Registrar and serve a copy on the opponent in the prescribed manner and within the prescribed time after a copy of the statement of opposition has been forwarded to the applicant. The counter statement need only state that the applicant intends to respond to the opposition.
Evidence and hearing
(8) Both the opponent and the applicant shall be given an opportunity, in the prescribed manner and within the prescribed time, to submit evidence and to make representations to the Registrar unless
(a) the opposition is withdrawn or deemed under subsection (10) to have been withdrawn; or
(b) the application is abandoned or deemed under subsection (11) to have been abandoned.
Service
(9) The opponent and the applicant shall, in the prescribed manner and within the prescribed time, serve on each other any evidence and written representations that they submit to the Registrar.
Deemed withdrawal of opposition
(10) The opposition is deemed to have been withdrawn if, in the prescribed circumstances, the opponent does not submit and serve either evidence under subsection (8) or a statement that the opponent does not wish to submit evidence.
Deemed abandonment of application
(11) The application is deemed to have been abandoned if the applicant does not file and serve a counter statement within the time referred to in subsection (7) or if, in the prescribed circumstances, the applicant does not submit and serve either evidence under subsection (8) or a statement that the applicant does not wish to submit evidence.
Decision
(12) After considering the evidence and representations of the opponent and the applicant, the Registrar shall refuse the application, reject the opposition, or refuse the application with respect to one or more of the goods or services specified in it and reject the opposition with respect to the others. He or she shall notify the parties of the decision and the reasons for it.
1993, c. 15, s. 67
344. Section 39 of the Act is replaced by the following:
Divisional application
39. (1) After having filed an application for the registration of a trademark, an applicant may limit the original application to one or more of the goods or services that were within its scope and file a divisional application for the registration of the same trademark in association with any other goods or services that were
(a) within the scope of the original application on its filing date; and
(b) within the scope of the original application as advertised, if the divisional application is filed on or after the day on which the application is advertised under subsection 37(1).
Identification
(2) A divisional application shall indicate that it is a divisional application and shall, in the prescribed manner, identify the corresponding original application.
Separate application
(3) A divisional application is a separate application, including with respect to the payment of any fees.
Filing date
(4) A divisional application’s filing date is deemed to be the original application’s filing date.
Division of divisional application
(5) A divisional application may itself be divided under subsection (1), in which case this section applies as if that divisional application were an original application.
1993, c. 15, s. 68, c. 44, ss. 231(2) and (3); 1999, c. 31, s. 210(F)
345. Section 40 of the Act is replaced by the following:
Registration of trademarks
40. When an application for the registration of a trademark either has not been opposed and the time for the filing of a statement of opposition has expired, or has been opposed and the opposition has been decided in favour of the applicant, the Registrar shall register the trademark in the name of the applicant and issue a certificate of its registration or, if an appeal is taken, shall act in accordance with the final judgment given in the appeal.
346. (1) The portion of subsection 41(1) of the Act before paragraph (b) is replaced by the following:
Amendments to register
41. (1) The Registrar may, on application by the registered owner of a trademark made in the prescribed manner and on payment of the prescribed fee, make any of the following amendments to the register:
(a) correct any error or enter any change in the name, address or description of the registered owner;
(2) Subsection 41(1) of the Act is amended by striking out “or” at the end of paragraph (d), by adding “or” at the end of paragraph (e) and by adding the following after paragraph (e):
(f) subject to the regulations, merge registrations of the trademark that stem, under section 39, from the same original application.
(3) Section 41 of the Act is amended by adding the following after subsection (2):
Obvious error
(3) The Registrar may, within six months after an entry in the register is made, correct any error in the entry that is obvious from the documents relating to the registered trademark in question that are, at the time that the entry is made, on file in the Registrar’s office.
Removal of registration
(4) The Registrar may, within three months after the registration of a trademark, remove the registration from the register if the Registrar registered the trademark without considering a previously filed request for an extension of time to file a statement of opposition.
347. Section 42 of the Act is repealed.
348. The Act is amended by adding the following after section 44:
Registrar may require amendment
44.1 (1) The Registrar may give notice to the registered owner of a trademark requiring the owner to furnish the Registrar, in the prescribed time and manner, with a statement of the goods or services in respect of which the trademark is registered, in which those goods or services are grouped in the manner described in subsection 30(3).
Amendments to register
(2) The Registrar may amend the register in accordance with the statement furnished under subsection (1).
Failure to furnish statement
(3) If the statement required by subsection (1) is not furnished, the Registrar shall by a further notice fix a reasonable time after which, if the statement is not furnished, the Registrar may expunge the registration of the trademark or refuse to renew it.
Disagreement
(4) Any question arising as to the class within which any goods or services are to be grouped shall be determined by the Registrar, whose determination is not subject to appeal.
1994, c. 47, s. 200(1)
349. Subsections 45(1) and (2) of the Act are replaced by the following:
Registrar may request evidence of use
45. (1) After three years beginning on the day on which a trademark is registered, unless the Registrar sees good reason to the contrary, the Registrar shall, at the written request of any person who pays the prescribed fee — or may, on his or her own initiative — give notice to the registered owner of the trademark requiring the registered owner to furnish within three months an affidavit or a statutory declaration showing, with respect to all the goods or services specified in the registration or to those that may be specified in the notice, whether the trademark was in use in Canada at any time during the three-year period immediately preceding the date of the notice and, if not, the date when it was last so in use and the reason for the absence of such use since that date.
Form of evidence
(2) The Registrar shall not receive any evidence other than the affidavit or statutory declaration, but may receive representations made in the prescribed manner and within the prescribed time by the registered owner of the trademark or by the person at whose request the notice was given.
Service
(2.1) The registered owner of the trademark shall, in the prescribed manner and within the prescribed time, serve on the person at whose request the notice was given any evidence that the registered owner submits to the Registrar. Those parties shall, in the prescribed manner and within the prescribed time, serve on each other any written representations that they submit to the Registrar.
Failure to serve
(2.2) The Registrar is not required to consider any evidence or written representations that was not served in accordance with subsection (2.1).
1992, c. 1, s. 135(1)
350. Section 46 of the Act is replaced by the following:
Term
46. (1) Subject to any other provision of this Act, the registration of a trademark is on the register for an initial period of 10 years beginning on the day of the registration and for subsequent renewal periods of 10 years if, for each renewal, the prescribed renewal fee is paid within the prescribed period.
Notice to renew
(2) If the initial period or a renewal period expires and the prescribed renewal fee has not been paid, the Registrar shall send a notice to the registered owner stating that if the fee is not paid within the prescribed period, the registration will be expunged.
Failure to renew
(3) If the prescribed renewal fee is not paid within the prescribed period, the Registrar shall expunge the registration. The registration is deemed to have been expunged at the expiry of the initial period or the last renewal period.
Renewal
(4) If the prescribed renewal fee is paid within the prescribed period, the renewal period begins at the expiry of the initial period or the last renewal period.
Extension
(5) A registered owner is not permitted to apply under section 47 for an extension of the prescribed period until that period has expired, and the Registrar is not permitted to extend the period by more than seven days.
Prescribed period
(6) For the purposes of this section, the prescribed period begins at least six months before the expiry of the initial period or the renewal period and ends no earlier than six months after the expiry of that period.
351. The Act is amended by adding the following after section 47:
Proceeding under section 45
47.1 (1) The Registrar shall grant an extension of any time limit fixed under this Act in the context of a proceeding commenced by the Registrar, on his or her own initiative, under section 45, if the extension is requested after the expiry of the time limit and within two months after its expiry.
One time extension
(2) No extension under subsection (1) shall be granted more than once.
352. Subsection 48(3) of the Act is replaced by the following:
Transfer of application
(3) The Registrar shall, subject to the regulations, record the transfer of an application for the registration of a trademark on the request of the applicant or, on receipt of evidence satisfactory to the Registrar of the transfer, on the request of a transferee of the application.
Transfer of trademark
(4) The Registrar shall, subject to the regulations, register the transfer of any registered trademark on the request of the registered owner or, on receipt of evidence satisfactory to the Registrar of the transfer, on the request of a transferee of the trademark.
Removal of recording or registration
(5) The Registrar shall remove the recording or the registration of the transfer referred to in subsection (3) or (4) on receipt of evidence satisfactory to the Registrar that the transfer should not have been recorded or registered.
353. Section 49 of the Act and the heading before it are replaced by the following:
CHANGE OF PURPOSE IN USE OF TRADEMARK
Change of purpose
49. If a sign or combination of signs is used by a person as a trademark for any of the purposes or in any of the manners mentioned in the definition “certification mark” or “trademark” in section 2, no application for the registration of the trademark shall be refused and no registration of the trademark shall be expunged, amended or held invalid merely on the ground that the person or a predecessor in title uses the trademark or has used it for any other of those purposes or in any other of those manners.
354. Subsection 57(1) of the Act is replaced by the following:
Exclusive jurisdiction of Federal Court
57. (1) The Federal Court has exclusive original jurisdiction, on the application of the Registrar or of any person interested, to order that any entry in the register be struck out or amended on the ground that at the date of the application the entry as it appears on the register does not accurately express or define the existing rights of the person appearing to be the registered owner of the trademark.
355. Section 61 of the Act is renumbered as subsection 61(1) and is amended by adding the following:
Judgment sent by parties
(2) A person who makes a request to the Registrar relating to a judgment or order made by the Federal Court, the Federal Court of Appeal or the Supreme Court of Canada in a proceeding to which they were a party shall, at the request of the Registrar, send a copy of that judgment or order to the Registrar.
356. Section 64 of the Act is replaced by the following:
Electronic form and means
64. (1) Subject to the regulations, any document, information or fee that is provided to the Registrar under this Act may be provided in any electronic form, and by any electronic means, that is specified by the Registrar.
Collection, storage, etc.
(2) Subject to the regulations, the Registrar may use electronic means to create, collect, receive, store, transfer, distribute, publish, certify or otherwise deal with documents or information.
Definition
(3) In this section, “electronic”, in reference to a form or means, includes optical, magnetic and other similar forms or means.
357. Section 65 of the Act is replaced by the following:
Regulations
65. The Governor in Council may make regulations for carrying into effect the purposes and provisions of this Act and, in particular, may make regulations
(a) respecting the form of the register to be kept under this Act, and of the entries to be made in it;
(b) respecting applications to the Registrar and the processing of those applications;
(c) respecting the manner in which the goods or services referred to in paragraph 30(2)(a) are to be described;
(d) respecting the merger of registrations under paragraph 41(1)(f), including, for the purpose of renewal under section 46, the deemed day of registration or last renewal;
(e) respecting the recording or registration of transfers, licences, disclaimers, judgments or other documents relating to any trademark;
(f) respecting the maintenance of the list of trademark agents and the entry and removal of the names of persons and firms on the list, including the qualifications that must be met and the conditions that must be fulfilled to have a name entered on the list and to maintain the name on the list;
(g) respecting certificates of registration;
(h) respecting the procedure by and form in which an application may be made to the Minister, as defined in section 11.11, requesting the Minister to publish a statement referred to in subsection 11.12(2);
(i) respecting proceedings under sections 38 and 45, including documents relating to those proceedings;
(j) respecting the payment of fees to the Registrar and the amount of those fees;
(k) respecting the provision of documents and information to the Registrar, including the time at which they are deemed to be received by the Registrar;
(l) respecting correspondence between the Registrar and any other person;
(m) respecting the grouping of goods or services according to the classes of the Nice Classification and the numbering of those classes; and
(n) prescribing anything that by this Act is to be prescribed.
358. The Act is amended by adding the following after section 65:
Regulations — Madrid Protocol and Singapore Treaty
65.1 The Governor in Council may make regulations for carrying into effect
(a) despite anything in this Act, the Protocol Relating to the Madrid Agreement Concerning the International Registration of Marks, adopted at Madrid on June 27, 1989, including any amendments, modifications and revisions made from time to time to which Canada is a party; and
(b) the Singapore Treaty on the Law of Trademarks, done at Singapore on March 27, 2006, including any amendments and revisions made from time to time to which Canada is a party.
1993, c. 15, s. 71
359. Section 69 of the Act and the heading before it are replaced by the following:
TRANSITIONAL PROVISIONS
Application not advertised
69. An application for registration in respect of which all of the items set out in subsection 33(1), as enacted by section 339 of the Economic Action Plan 2014 Act, No. 1, have been received by the Registrar before the day on which that section 339 comes into force, and that has not been advertised under subsection 37(1) before that day shall be dealt with and disposed of in accordance with
(a) the provisions of this Act other than section 31, subsection 33(1) and section 34, as enacted or amended by the Economic Action Plan 2014 Act, No. 1; and
(b) section 34, as it read immediately before the day on which section 339 of the Economic Action Plan 2014 Act, No. 1 comes into force.
Application advertised
70. (1) An application for registration that has been advertised under subsection 37(1) before the day on which section 342 of the Economic Action Plan 2014 Act, No. 1 comes into force shall be dealt with and disposed of in accordance with
(a) the provisions of this Act as they read immediately before the day on which section 342 of the Economic Action Plan 2014 Act, No. 1 comes into force, other than subsections 6(2) to (4), sections 28 and 36, subsections 38(6) to (8) and sections 39 and 40; and
(b) the definition “Nice Classification” in section 2, subsections 6(2) to (4), sections 28 and 36, subsections 38(6) to (12), sections 39 and 40 and subsections 48(3) and (5), as enacted by the Economic Action Plan 2014 Act, No. 1.
Regulations
(2) For greater certainty, a regulation made under section 65, as enacted by section 357 of the Economic Action Plan 2014 Act, No. 1, applies to an application referred to in subsection (1), unless the regulation provides otherwise.
Nice Classification
(3) Despite subsection (1), the Registrar may require an applicant to amend the statement of goods or services contained in an application referred to in subsection (1) so that the goods or services are grouped in the manner described in subsection 30(3), as enacted by section 339 of the Economic Action Plan 2014 Act, No. 1.
Disagreement
(4) Any question arising as to the class within which any goods or services are to be grouped shall be determined by the Registrar, whose determination is not subject to appeal.
Declaration of use
71. For greater certainty, an applicant is not required to submit a declaration of use referred to in subsection 40(2), as that subsection read immediately before the day on which section 345 of the Economic Action Plan 2014 Act, No. 1 comes into force, in order for the Registrar to register the trademark and issue a certificate of registration.
Registered trademarks — applications filed before coming into force
72. Any matter arising on or after the day on which section 345 of the Economic Action Plan 2014 Act, No. 1 comes into force, in respect of a trademark registered on or after that day on the basis of an application filed before that day, shall be dealt with and disposed of in accord-ance with the provisions of this Act.
Registered trademarks
73. (1) Subject to subsections (2) to (4), any matter arising on or after the day on which section 345 of the Economic Action Plan 2014 Act, No. 1 comes into force, in respect of a trademark registered before that day, shall be dealt with and disposed of in accordance with the provisions of this Act.
Application of paragraph 26(2)(e.1)
(2) Paragraph 26(2)(e.1) does not apply to a trademark referred to in subsection (1) unless the register is amended under section 44.1.
Amending register
(3) The Registrar may amend the register kept under section 26 to reflect the amendments to this Act that are made by the Economic Action Plan 2014 Act, No. 1.
Subsection 46(1)
(4) Subsection 46(1), as it read immediately before the day on which section 350 of the Economic Action Plan 2014 Act, No. 1 comes into force, continues to apply to a registration that is on the register on the day before the day on which that section comes into force until the registration is renewed.
Replacement of “wares”
360. The Act is amended by replacing “wares”, wherever it occurs, with “goods”.
Replacement of “trade-mark”
361. The English version of the Act is amended by replacing “trade-mark”, “trade-marks”, “Trade-mark” and “Trade-marks” with “trademark”, “trademarks”, “Trademark” and “Trademarks”, respectively.
Replacement of “trade-name”
362. The English version of the Act is amended by replacing “trade-name”, wherever it occurs, with “trade name”.
Replacement of “utiliser”, etc.
363. The French version of the Act is amended by replacing “utiliser”, “utilisé”, “utilisée” and “utilisation” with “employer”, “employé”, “employée” and “emploi”, respectively, with any grammatical changes that the circumstances require, in the following provisions:
(a) the portion of paragraph 7(d) before subparagraph (i);
(b) paragraph 9(1)(f);
(c) section 11.1;
(d) the portion of subsection 11.14(2) before paragraph (a);
(e) the portion of subsection 11.15(2) before paragraph (a);
(f) subsections 11.16(1) and (2);
(g) the portion of subsection 11.17(1) before paragraph (a);
(h) subsections 11.18(1) to (4);
(i) subsection 11.19(1);
(j) the portion of section 11.2 before paragraph (a);
(k) subsection 17(2); and
(l) paragraph 20(1)(a) and subsection 20(2).
Consequential Amendments
2007, c. 25
Olympic and Paralympic Marks Act
364. Paragraphs 5(1)(a) and (b) of the Olympic and Paralympic Marks Act are replaced by the following:
(a) of any offending goods, packaging, labels and advertising material; and
(b) of any equipment used to apply to those goods, packaging, labels or advertising material a mark whose adoption or use is prohibited under section 3.
Replacement of “wares”
365. The Act is amended by replacing “wares”, wherever it occurs, with “goods”.
Terminology
Replacement of “trade-mark” in other Acts
366. (1) Unless the context requires otherwise, “trade-mark”, “trade-marks”, “Trade-mark”, “Trade-marks”, “trade mark” and “trade marks” are replaced by “trademark‍”, “trademarks‍”, “Trademark‍” or “Trademarks‍‍”, as the case may be, in the English version of any Act of Parliament, other than this Act and the Trademarks Act.
Bills before Parliament
(2) Subsection (1) also applies to the provisions of any bill introduced in the 2nd session of the 41st Parliament that receives royal assent.
Replacement of “trade-mark” in regulations
(3) Unless the context requires otherwise, “trade-mark”, “trade-marks”, “Trade-mark”, “Trade-marks”, “trade mark” and “trade marks”, are replaced by “trademark‍”, “trademarks”, “Trademark” or “Trademarks”, as the case may be, in the English version of any regulation, as defined in subsection 2(1) of the Statutory Instruments Act.
Coordinating Amendments
Bill C-8
367. (1) Subsections (2) to (103) apply if Bill C-8, introduced in the 2nd session of the 41st Parliament and entitled the Combating Counterfeit Products Act (in this section referred to as the “other Act”), receives royal assent.
(2) If subsection 319(1) of this Act comes into force before subsection 7(2) of the other Act, then that subsection 7(2) is repealed.
(3) If subsection 7(2) of the other Act comes into force before subsection 319(1) of this Act, then that subsection 319(1) is repealed.
(4) If subsection 319(1) of this Act comes into force on the same day as subsection 7(2) of the other Act, then that subsection 319(1) is deemed to have come into force before that subsection 7(2) and subsection (2) applies as a consequence.
(5) If subsection 7(1) of the other Act comes into force before subsection 319(3) of this Act, then that subsection 319(3) is repealed.
(6) If subsection 319(3) of this Act comes into force before subsection 7(1) of the other Act, then
(a) that subsection 7(1) is deemed never to have come into force and is repealed; and
(b) the definition “package” in section 2 of the Trademarks Act is repealed.
(7) If subsection 7(1) of the other Act comes into force on the same day as subsection 319(3) of this Act, then that subsection 319(3) is deemed to have come into force before that subsection 7(1) and subsection (6) applies as a consequence.
(8) If subsection 319(4) of this Act comes into force before subsection 7(3) of the other Act, then that subsection 7(3) is replaced by the following:
(3) The definition “distinctive” in section 2 of the Act is replaced by the following:
“distinctive”« distinctive »
“distinctive”, in relation to a trademark, describes a trademark that actually distinguishes the goods or services in association with which it is used by its owner from the goods or services of others or that is adapted so to distinguish them;
(9) If subsection 319(4) of this Act comes into force on the same day as subsection 7(3) of the other Act, then that subsection 319(4) is deemed to have come into force before that subsection 7(3) and subsection (8) applies as a consequence.
(10) If subsection 319(4) of this Act comes into force before subsection 7(4) of the other Act, then that subsection 7(4) is deemed never to have come into force and is repealed.
(11) If subsection 319(4) of this Act comes into force on the same day as subsection 7(4) of the other Act, then that subsection 319(4) is deemed to have come into force before that subsection 7(4) and subsection (10) applies as a consequence.
(12) If subsection 319(5) of this Act comes into force before subsection 7(5) of the other Act, then that subsection 7(5) is repealed.
(13) If subsection 7(5) of the other Act comes into force before subsection 319(5) of this Act, then
(a) on the day on which that subsection 319(5) comes into force, the definition “proposed certification mark” in section 2 of the Trademarks Act is repealed; and
(b) that subsection 319(5) is replaced by the following:
(5) Section 2 of the Act is amended by adding the following in alphabetical order:
“Nice Classification”« classification de Nice »
“Nice Classification” means the classification established by the Nice Agreement Concerning the International Classification of Goods and Services for the Purposes of the Registration of Marks, signed at Nice on June 15, 1957, including any amendments, modifications and revisions made from time to time to which Canada is a party;
(14) If subsection 319(5) of this Act comes into force on the same day as subsection 7(5) of the other Act, then that subsection 319(5) is deemed to have come into force before that subsection 7(5) and subsection (12) applies as a consequence.
(15) If subsection 326(4) of this Act comes into force before subsection 15(4) of the other Act, then that subsection 15(4) is repealed.
(16) If subsection 15(4) of the other Act comes into force before subsection 326(4) of this Act, then that subsection 326(4) is repealed.
(17) If subsection 326(4) of this Act comes into force on the same day as subsection 15(4) of the other Act, then that subsection 326(4) is deemed to have come into force before that subsection 15(4), and subsection (15) applies as a consequence.
(18) If section 327 of this Act comes into force before section 16 of the other Act, then that section 16 is repealed.
(19) If section 16 of the other Act comes into force before section 327 of this Act, then that section 327 is repealed.
(20) If section 327 of this Act comes into force on the same day as section 16 of the other Act, then that section 327 is deemed to have come into force before that section 16 and subsection (18) applies as a consequence.
(21) If section 328 of this Act comes into force before section 17 of the other Act, then that section 17 is repealed.
(22) If section 328 of this Act comes into force on the same day as section 17 of the other Act, then that section 17 is deemed to have come into force before that section 328.
(23) If subsection 330(2) of this Act comes into force before section 18 of the other Act, then that section 18 is repealed.
(24) If subsection 330(2) of this Act comes into force on the same day as section 18 of the other Act, then that section 18 is deemed to have come into force before that subsection 330(2).
(25) If subsection 330(2) of this Act comes into force before paragraph 55(a) of the other Act, then that paragraph 55(a) is repealed.
(26) If subsection 330(2) of this Act comes into force on the same day as paragraph 55(a) of the other Act, then that paragraph 55(a) is deemed to have come into force before that subsection 330(2).
(27) If section 331 of this Act comes into force before section 20 of the other Act, then that section 20 is repealed.
(28) If section 20 of the other Act comes into force before section 331 of this Act, then that section 331 is replaced by the following:
331. The English version of section 18.1 of the Act is replaced by the following:
Not to limit art or industry
18.1 The registration of a trademark may be expunged by the Federal Court on the application of any person interested if the Court decides that the registration is likely to unreasonably limit the development of any art or industry.
(29) If section 331 of this Act comes into force on the same day as section 20 of the other Act, then that section 331 is deemed to have come into force before that section 20 and subsection (27) applies as a consequence.
(30) If section 22 of the other Act comes into force before section 332 of this Act, then that section 332 is repealed.
(31) If section 332 of this Act comes into force before section 22 of the other Act, then
(a) that section 22 is deemed never to have come into force and is repealed; and
(b) subsections 20(1) and (1.1) of the Trademarks Act are replaced by the following:
Infringement
20. (1) The right of the owner of a registered trademark to its exclusive use is deemed to be infringed by any person who is not entitled to its use under this Act and who
(a) sells, distributes or advertises any goods or services in association with a confusing trademark or trade name;
(b) manufactures, causes to be manufactured, possesses, imports, exports or attempts to export any goods in association with a confusing trademark or trade name, for the purpose of their sale or distribution;
(c) sells, offers for sale or distributes any label or packaging, in any form, bearing a trademark or trade name, if
(i) the person knows or ought to know that the label or packaging is intended to be associated with goods or services that are not those of the owner of the registered trademark, and
(ii) the sale, distribution or advertisement of the goods or services in association with the label or packaging would be a sale, distribution or advertisement in association with a confusing trademark or trade name; or
(d) manufactures, causes to be manufactured, possesses, imports, exports or attempts to export any label or packaging, in any form, bearing a trademark or trade name, for the purpose of its sale or distribution or for the purpose of the sale, distribution or advertisement of goods or services in association with it, if
(i) the person knows or ought to know that the label or packaging is intended to be associated with goods or services that are not those of the owner of the registered trademark, and
(ii) the sale, distribution or advertisement of the goods or services in association with the label or packaging would be a sale, distribution or advertisement in association with a confusing trademark or trade name.
Exception — bona fide use
(1.1) The registration of a trademark does not prevent a person from making, in a manner that is not likely to have the effect of depreciating the value of the goodwill attaching to the trademark,
(a) any bona fide use of his or her personal name as a trade name; or
(b) any bona fide use, other than as a trademark, of the geographical name of his or her place of business or of any accurate description of the character or quality of his or her goods or services.
Exception — utilitarian feature
(1.2) The registration of a trademark does not prevent a person from using any utilitarian feature embodied in the trademark.
(32) If section 332 of this Act comes into force on the same day as section 22 of the other Act, then that section 22 is deemed to have come into force before that section 332 and subsection (30) applies as a consequence.
(33) If section 333 of this Act comes into force before paragraph 55(b) of the other Act, then that paragraph 55(b) is repealed.
(34) If paragraph 55(b) of the other Act comes into force before section 333 of this Act, then that section 333 is repealed.
(35) If section 333 of this Act comes into force on the same day as paragraph 55(b) of the other Act, then that paragraph 55(b) is deemed to have come into force before that section 333 and subsection (34) applies as a consequence.
(36) If section 338 of this Act comes into force before section 28 of the other Act, then that section 28 is replaced by the following:
28. Section 29 of the Act is replaced by the following:
Available to public
29. (1) The following shall be made available to the public at the times and in the manner established by the Registrar:
(a) the register;
(b) all applications for the registration of a trademark, including those abandoned;
(c) the list of trademark agents;
(d) the list of geographical indications kept under subsection 11.12(1);
(e) all requests made under paragraph 9(1)(n); and
(f) all documents filed with the Registrar relating to a registered trademark, an application for the registration of a trademark, a request under paragraph 9(1)(n) and objection proceedings under section 11.13.
Certified copies
(2) The Registrar shall, on request and on payment of the prescribed fee, furnish a copy certified by the Registrar of any entry in the register or lists, or of any of those applications, requests or documents.
Destruction of records
29.1 Despite subsection 29(1), the Registrar may destroy
(a) an application for the registration of a trademark that is refused and any document relating to the application, at any time after six years after the day on which the application is refused or, if an appeal is taken, on which final judgment in the appeal upholding the refusal is given;
(b) an application for the registration of a trademark that is abandoned and any document relating to the application, at any time after six years after the day on which the application is abandoned;
(c) a document relating to an expunged registration of a trademark, at any time after six years after the day on which the registration is expunged;
(d) a request under paragraph 9(1)(n) and any document relating to it, at any time after six years after
(i) the day on which the request is abandoned,
(ii) the day on which the request is refused or, if an appeal is taken, on which final judgment in the appeal upholding the refusal is given, or
(iii) the day on which a court declares that the badge, crest, emblem or mark in question is invalid or, if an appeal is taken, on which final judgment in the appeal upholding the declaration is given;
(e) a document relating to objection proceedings under section 11.13 with respect to a geographical indication that is removed from the list of geographical indications under subsection 11.12(4), at any time after six years after the day on which it is removed; and
(f) a document relating to objection proceedings under section 11.13 with respect to which a decision is made that the indication is not a geographical indication, at any time after six years after the day on which the decision is made or, if an appeal is taken, on which final judgment in the appeal upholding the decision is given.
(37) If section 338 of this Act comes into force on the same day as section 28 of the other Act, then that section 28 is deemed to have come into force before that section 338.
(38) If section 339 of this Act comes into force before subsection 29(1) of the other Act, then that subsection 29(1) is repealed.
(39) If section 339 of this Act comes into force on the same day as subsection 29(1) of the other Act, then that subsection 29(1) is deemed to have come into force before that section 339.
(40) If section 339 of this Act comes into force before subsection 29(2) of the other Act, then that subsection 29(2) is repealed.
(41) If section 339 of this Act comes into force on the same day as subsection 29(2) of the other Act, then that subsection 29(2) is deemed to have come into force before that section 339.
(42) If section 339 of this Act comes into force before subsection 29(3) of the other Act, then that subsection 29(3) is repealed.
(43) If section 339 of this Act comes into force on the same day as subsection 29(3) of the other Act, then that subsection 29(3) is deemed to have come into force before that section 339.
(44) If section 339 of this Act comes into force before subsection 29(4) of the other Act, then that subsection 29(4) is repealed.
(45) If section 339 of this Act comes into force on the same day as subsection 29(4) of the other Act, then that subsection 29(4) is deemed to have come into force before that section 339.
(46) If section 339 of this Act comes into force before section 30 of the other Act, then that section 30 is repealed.
(47) If section 339 of this Act comes into force on the same day as section 30 of the other Act, then that section 339 is deemed to have come into force before that section 30, and subsection (46) applies as a consequence.
(48) If section 339 of this Act comes into force before section 31 of the other Act, then that section 31 is repealed.
(49) If section 339 of this Act comes into force on the same day as section 31 of the other Act, then that section 31 is deemed to have come into force before that section 339.
(50) If subsection 340(3) of this Act comes into force before subsection 33(2) of the other Act, then that subsection 33(2) is repealed.
(51) If subsection 33(2) of the other Act comes into force before subsection 340(3) of this Act, then that subsection 340(3) is replaced by the following:
(3) Subsection 34(5) of the French version of the Act is replaced by the following:
Prolongation
(5) Le requérant ne peut demander la prolongation, au titre de l’article 47, de la période de six mois prévue à l’alinéa (1)a) qu’après l’expiration de celle-ci. Le registraire ne peut la prolonger que d’au plus sept jours.
(52) If subsection 340(3) of this Act comes into force on the same day as subsection 33(2) of the other Act, than that subsection 340(3) is deemed to have come into force before that subsection 33(2), and subsection (50) applies as a consequence.
(53) If subsection 342(2) of this Act comes into force before section 34 of the other Act, then that section 34 is repealed.
(54) If section 34 of the other Act comes into force before subsection 342(2) of this Act, then that subsection 342(2) is repealed.
(55) If subsection 342(2) of this Act comes into force on the same day as section 34 of the other Act, then that subsection 342(2) is deemed to have come into force before that section 34, and subsection (53) applies as a consequence.
(56) If subsection 343(3) of this Act comes into force before section 35 of the other Act, then that section 35 is repealed.
(57) If section 35 of the other Act comes into force before subsection 343(3) of this Act, then that subsection 343(3) is repealed.
(58) If subsection 343(3) of this Act comes into force on the same day as section 35 of the other Act, then that subsection 343(3) is deemed to have come into force before that section 35 and subsection (56) applies as a consequence.
(59) If section 344 of this Act comes into force before section 36 of the other Act, then that section 36 is repealed.
(60) If section 36 of the other Act comes into force before section 344 of this Act, then that section 344 is replaced by the following:
344. Sections 39 and 39.1 of the Act are replaced by the following:
Divisional application
39. (1) After having filed an application for the registration of a trademark, an applicant may limit the original application to one or more of the goods or services that were within its scope and file a divisional application for the registration of the same trademark in association with any other goods or services that were
(a) within the scope of the original application on its filing date; and
(b) within the scope of the original application as advertised, if the divisional application is filed on or after the day on which the application is advertised under subsection 37(1).
Identification
(2) A divisional application shall indicate that it is a divisional application and shall, in the prescribed manner, identify the corresponding original application.
Separate application
(3) A divisional application is a separate application, including with respect to the payment of any fees.
Filing date
(4) A divisional application’s filing date is deemed to be the original application’s filing date.
Division of divisional application
(5) A divisional application may itself be divided under subsection (1), in which case this section applies as if that divisional application were an original application.
(61) If section 344 of this Act comes into force on the same day as section 36 of the other Act, then that section 344 is deemed to have come into force before that section 36 and subsection (59) applies as a consequence.
(62) If section 345 of this Act comes into force before subsection 37(1) of the other Act, then that subsection 37(1) is repealed.
(63) If section 345 of this Act comes into force on the same day as subsection 37(1) of the other Act, then that subsection 37(1) is deemed to have come into force before that section 345.
(64) If section 345 of this Act comes into force before subsection 37(2) of the other Act, then that subsection 37(2) is deemed never to have come into force and is repealed.
(65) If section 345 of this Act comes into force on the same day as subsection 37(2) of the other Act, then that subsection 37(2) is deemed to have come into force before that section 345.
(66) If section 345 of this Act comes into force before subsection 37(3) of the other Act, then that subsection 37(3) is repealed.
(67) If section 345 of this Act comes into force on the same day as subsection 37(3) of the other Act, then that subsection 37(3) is deemed to have come into force before that section 345.
(68) If subsection 346(1) of this Act comes into force before subsection 38(1) of the other Act, then that subsection 38(1) is repealed.
(69) If subsection 346(1) of this Act comes into force on the same day as subsection 38(1) of the other Act, then that subsection 38(1) is deemed to have come into force before that subsection 346(1).
(70) If subsection 346(2) of this Act comes into force before subsection 38(2) of the other Act, then that subsection 38(2) is repealed.
(71) If subsection 38(2) of the other Act comes into force before subsection 346(2) of this Act, then that subsection 346(2) is replaced by the following:
(2) Paragraph 41(1)(f) of the Act is replaced by the following:
(f) subject to the regulations, merge registrations of the trademark that stem, under section 39, from the same original application.
(72) If subsection 346(2) of this Act comes into force on the same day as subsection 38(2) of the other Act, then that subsection 346(2) is deemed to have come into force before that subsection 38(2) and subsection (70) applies as a consequence.
(73) If subsection 346(3) of this Act comes into force before subsection 38(3) of the other Act, then that subsection 38(3) is repealed.
(74) If subsection 38(3) of the other Act comes into force before subsection 346(3) of this Act, then that subsection 346(3) is replaced by the following:
(3) Section 41 of the Act is amended by adding the following after subsection (3):
Removal of registration
(4) The Registrar may, within three months after the registration of a trademark, remove the registration from the register if the Registrar registered the trademark without considering a previously filed request for an extension of time to file a statement of opposition.
(75) If subsection 346(3) of this Act comes into force on the same day as subsection 38(3) of the other Act, then that subsection 346(3) is deemed to have come into force before that subsection 38(3) and subsection (73) applies as a consequence.
(76) If section 349 of this Act comes into force before section 39 of the other Act, then that section 39 is repealed.
(77) If section 349 of this Act comes into force on the same day as section 39 of the other Act, then that section 39 is deemed to have come into force before that section 349.
(78) If section 352 of this Act comes into force before section 40 of the other Act, then that section 40 is repealed.
(79) If section 40 of the other Act comes into force before section 352 of this Act, then that section 352 is replaced by the following:
352. Subsections 48(3) and (4) of the Act are replaced by the following:
Transfer of application
(3) The Registrar shall, subject to the regulations, record the transfer of an application for the registration of a trademark on the request of the applicant or, on receipt of evidence satisfactory to the Registrar of the transfer, on the request of a transferee of the application.
Transfer of trademark
(4) The Registrar shall, subject to the regulations, register the transfer of any registered trademark on the request of the registered owner or, on receipt of evidence satisfactory to the Registrar of the transfer, on the request of a transferee of the trademark.
Removal of recording or registration
(5) The Registrar shall remove the recording or the registration of the transfer referred to in subsection (3) or (4) on receipt of evidence satisfactory to the Registrar that the transfer should not have been recorded or registered.
(80) If section 352 of this Act comes into force on the same day as section 40 of the other Act, then that section 352 is deemed to have come into force before that section 40 and subsection (78) applies as a consequence.
(81) If section 357 of this Act comes into force before subsection 50(1) of the other Act, then that subsection 50(1) is repealed.
(82) If section 357 of this Act comes into force on the same day as subsection 50(1) of the other Act, then that subsection 50(1) is deemed to have come into force before that section 357.
(83) If section 357 of this Act comes into force before subsection 50(2) of the other Act, then that subsection 50(2) is repealed.
(84) If section 357 of this Act comes into force on the same day as subsection 50(2) of the other Act, then that subsection 50(2) is deemed to have come into force before that section 357.
(85) If section 357 of this Act comes into force before subsection 50(3) of the other Act, then that subsection 50(3) is repealed.
(86) If section 357 of this Act comes into force on the same day as subsection 50(3) of the other Act, then that subsection 50(3) is deemed to have come into force before that section 357.
(87) In subsections (88) to (98), “royal assent day” means the day on which this Act receives royal assent.
(88) If neither section 51 nor 52 of the other Act is in force on royal assent day, then
(a) those sections 51 and 52 are repealed;
(b) this Act is amended by adding the following after section 358:
358.1 Section 69 of the Act is replaced by the following:
Disclosure of documents
69. The disclosure of documents — on which entries in the register to be kept under paragraph 26(1)(b), as it read immediately before the day on which subsection 27(1) of the Combating Counterfeit Products Act comes into force, are based — is subject to subsection 50(6), as it read on June 8, 1993.
358.2 Section 69 of the Act is repealed.
358.3 The heading before section 69 of the Act is replaced by the following:
TRANSITIONAL PROVISIONS
(c) section 359 of this Act is replaced by the following:
359. The Act is amended by adding the following after section 69:
Application not advertised
69.1 An application for registration in respect of which all of the items set out in subsection 33(1), as enacted by section 339 of the Economic Action Plan 2014 Act, No. 1, have been received by the Registrar before the day on which that section 339 comes into force, and that has not been advertised under subsection 37(1) before that day shall be dealt with and disposed of in accordance with
(a) the provisions of this Act other than section 31, subsection 33(1) and section 34, as enacted or amended by the Economic Action Plan 2014 Act, No. 1; and
(b) section 34, as it read immediately before the day on which section 339 of the Economic Action Plan 2014 Act, No. 1 comes into force.
Application advertised
70. (1) An application for registration that has been advertised under subsection 37(1) before the day on which section 342 of the Economic Action Plan 2014 Act, No. 1 comes into force shall be dealt with and disposed of in accordance with
(a) the provisions of this Act as they read immediately before the day on which section 342 of the Economic Action Plan 2014 Act, No. 1 comes into force, other than subsections 6(2) to (4), sections 28 and 36, subsections 38(6) to (8) and sections 39 and 40; and
(b) the definition “Nice Classification” in section 2, subsections 6(2) to (4), sections 28 and 36, subsections 38(6) to (12), sections 39 and 40 and subsections 48(3) and (5), as enacted by the Economic Action Plan 2014 Act, No. 1.
Regulations
(2) For greater certainty, a regulation made under section 65, as enacted by section 357 of the Economic Action Plan 2014 Act, No. 1, applies to an application referred to in subsection (1), unless the regulation provides otherwise.
Nice Classification
(3) Despite subsection (1), the Registrar may require an applicant to amend the statement of goods or services contained in an application referred to in subsection (1) so that the goods or services are grouped in the manner described in subsection 30(3), as enacted by section 339 of the Economic Action Plan 2014 Act, No. 1.
Disagreement
(4) Any question arising as to the class within which any goods or services are to be grouped shall be determined by the Registrar, whose determination is not subject to appeal.
Declaration of use
71. For greater certainty, an applicant is not required to submit a declaration of use referred to in subsection 40(2), as that subsection read immediately before the day on which section 345 of the Economic Action Plan 2014 Act, No. 1 comes into force, in order for the Registrar to register the trademark and issue a certificate of registration.
Registered trademarks — applications filed before coming into force
72. Any matter arising on or after the day on which section 345 of the Economic Action Plan 2014 Act, No. 1 comes into force, in respect of a trademark registered on or after that day on the basis of an application filed before that day, shall be dealt with and disposed of in accord-ance with the provisions of this Act.
Registered trademarks
73. (1) Subject to subsections (2) to (4), any matter arising on or after the day on which section 345 of the Economic Action Plan 2014 Act, No. 1 comes into force, in respect of a trademark registered before that day, shall be dealt with and disposed of in accordance with the provisions of this Act.
Application of paragraph 26(2)(e.1)
(2) Paragraph 26(2)(e.1) does not apply to a trademark referred to in subsection (1) unless the register is amended under section 44.1.
Amending register
(3) The Registrar may amend the register kept under section 26 to reflect the amendments to this Act that are made by the Economic Action Plan 2014 Act, No. 1.
Subsection 46(1)
(4) Subsection 46(1), as it read immediately before the day on which section 350 of the Economic Action Plan 2014 Act, No. 1 comes into force, continues to apply to a registration that is on the register on the day before the day on which that section comes into force until the registration is renewed.
(d) section 368 of this Act is replaced by the following:
Order in council
368. (1) This Division, other than sections 358.1, 358.2 and 367, comes into force on a day to be fixed by order of the Governor in Council.
Order in council
(2) Sections 358.1 and 358.2 come into force on a day or days to be fixed by order of the Governor in Council.
(89) If section 51 of the other Act comes into force on royal assent day, and that day is before the day on which section 52 of the other Act comes into force, then that section 51 is deemed never to have come into force and subsection (88) applies as a consequence.
(90) If section 52 of the other Act comes into force on royal assent day, and that day is before the day on which section 51 of the other Act comes into force, then that section 52 is deemed never to have come into force and subsection (88) applies as a consequence.
(91) If section 51 of the other Act comes into force before section 52 of the other Act, and those sections are both in force before royal assent day, then section 359 of this Act is replaced by the following:
359. Sections 70 to 72 of the Act are replaced by the following:
Application not advertised
69.1 An application for registration in respect of which all of the items set out in subsection 33(1), as enacted by section 339 of the Economic Action Plan 2014 Act, No. 1, have been received by the Registrar before the day on which that section 339 comes into force, and that has not been advertised under subsection 37(1) before that day shall be dealt with and disposed of in accordance with
(a) the provisions of this Act other than section 31, subsection 33(1) and section 34, as enacted or amended by the Economic Action Plan 2014 Act, No. 1; and
(b) section 34, as it read immediately before the day on which section 339 of the Economic Action Plan 2014 Act, No. 1 comes into force.
Application advertised
70. (1) An application for registration that has been advertised under subsection 37(1) before the day on which section 342 of the Economic Action Plan 2014 Act, No. 1 comes into force shall be dealt with and disposed of in accordance with
(a) the provisions of this Act as they read immediately before the day on which section 342 of the Economic Action Plan 2014 Act, No. 1 comes into force, other than subsections 6(2) to (4), sections 28 and 36, subsections 38(6) to (8) and sections 39 and 40; and
(b) the definition “Nice Classification” in section 2, subsections 6(2) to (4), sections 28 and 36, subsections 38(6) to (12), sections 39 and 40 and subsections 48(3) and (5), as enacted by the Economic Action Plan 2014 Act, No. 1.
Regulations
(2) For greater certainty, a regulation made under section 65, as enacted by section 357 of the Economic Action Plan 2014 Act, No. 1, applies to an application referred to in subsection (1), unless the regulation provides otherwise.
Nice Classification
(3) Despite subsection (1), the Registrar may require an applicant to amend the statement of goods or services contained in an application referred to in subsection (1) so that the goods or services are grouped in the manner described in subsection 30(3), as enacted by section 339 of the Economic Action Plan 2014 Act, No. 1.
Disagreement
(4) Any question arising as to the class within which any goods or services are to be grouped shall be determined by the Registrar, whose determination is not subject to appeal.
Declaration of use
71. For greater certainty, an applicant is not required to submit a declaration of use referred to in subsection 40(2), as that subsection read immediately before the day on which section 345 of the Economic Action Plan 2014 Act, No. 1 comes into force, in order for the Registrar to register the trademark and issue a certificate of registration.
Registered trademarks — applications filed before coming into force
72. Any matter arising on or after the day on which section 345 of the Economic Action Plan 2014 Act, No. 1 comes into force, in respect of a trademark registered on or after that day on the basis of an application filed before that day, shall be dealt with and disposed of in accord­ance with the provisions of this Act.
Registered trademarks
73. (1) Subject to subsections (2) to (4), any matter arising on or after the day on which section 345 of the Economic Action Plan 2014 Act, No. 1 comes into force, in respect of a trademark registered before that day, shall be dealt with and disposed of in accordance with the provisions of this Act.
Application of paragraph 26(2)(e.1)
(2) Paragraph 26(2)(e.1) does not apply to a trademark referred to in subsection (1) unless the register is amended under section 44.1.
Amending register
(3) The Registrar may amend the register kept under section 26 to reflect the amendments to this Act that are made by the Economic Action Plan 2014 Act, No. 1.
Subsection 46(1)
(4) Subsection 46(1), as it read immediately before the day on which section 350 of the Economic Action Plan 2014 Act, No. 1 comes into force, continues to apply to a registration that is on the register on the day before the day on which that section comes into force until the registration is renewed.
(92) If sections 51 and 52 of the other Act come into force on the same day and that day is before royal assent day, then that section 51 is deemed to have come into force before that section 52, and subsection (91) applies as a consequence.
(93) If section 52 of the other Act comes into force on royal assent day, and that day is after the day on which section 51 of the other Act has come into force, then that section 52 is deemed to have come into force before royal assent day and subsection (91) applies as a consequence.
(94) If section 52 of the other Act comes into force before section 51 of the other Act, and those sections are both in force before royal assent day, then
(a) that section 51 is deemed never to have come into force and is repealed; and
(b) this Act is amended by adding the following after section 358:
358.1 The Act is amended by adding the following after the heading “TRANSITIONAL PROVISION” after section 68:
Disclosure of documents
69. The disclosure of documents — on which entries in the register to be kept under paragraph 26(1)(b), as it read immediately before the day on which subsection 27(1) of the Combating Counterfeit Products Act comes into force, are based — is subject to subsection 50(6), as it read on June 8, 1993.
358.2 Section 69 of the Act is repealed.
358.3 The heading after section 68 of the Act is replaced by the following:
TRANSITIONAL PROVISIONS
(c) section 359 of this Act is replaced by the following:
359. The Act is amended by adding the following in numerical order:
Application not advertised
69.1 An application for registration in respect of which all of the items set out in subsection 33(1), as enacted by section 339 of the Economic Action Plan 2014 Act, No. 1, have been received by the Registrar before the day on which that section 339 comes into force, and that has not been advertised under subsection 37(1) before that day shall be dealt with and disposed of in accordance with
(a) the provisions of this Act other than section 31, subsection 33(1) and section 34, as enacted or amended by the Economic Action Plan 2014 Act, No. 1; and
(b) section 34, as it read immediately before the day on which section 339 of the Economic Action Plan 2014 Act, No. 1 comes into force.
Application advertised
70. (1) An application for registration that has been advertised under subsection 37(1) before the day on which section 342 of the Economic Action Plan 2014 Act, No. 1 comes into force shall be dealt with and disposed of in accordance with
(a) the provisions of this Act as they read immediately before the day on which section 342 of the Economic Action Plan 2014 Act, No. 1 comes into force, other than subsections 6(2) to (4), sections 28 and 36, subsections 38(6) to (8) and sections 39 and 40; and
(b) the definition “Nice Classification” in section 2, subsections 6(2) to (4), sections 28 and 36, subsections 38(6) to (12), sections 39 and 40 and subsections 48(3) and (5), as enacted by the Economic Action Plan 2014 Act, No. 1.
Regulations
(2) For greater certainty, a regulation made under section 65, as enacted by section 357 of the Economic Action Plan 2014 Act, No. 1, applies to an application referred to in subsection (1), unless the regulation provides otherwise.
Nice Classification
(3) Despite subsection (1), the Registrar may require an applicant to amend the statement of goods or services contained in an application referred to in subsection (1) so that the goods or services are grouped in the manner described in subsection 30(3), as enacted by section 339 of the Economic Action Plan 2014 Act, No. 1.
Disagreement
(4) Any question arising as to the class within which any goods or services are to be grouped shall be determined by the Registrar, whose determination is not subject to appeal.
Declaration of use
71. For greater certainty, an applicant is not required to submit a declaration of use referred to in subsection 40(2), as that subsection read immediately before the day on which section 345 of the Economic Action Plan 2014 Act, No. 1 comes into force, in order for the Registrar to register the trademark and issue a certificate of registration.
Registered trademarks — applications filed before coming into force
72. Any matter arising on or after the day on which section 345 of the Economic Action Plan 2014 Act, No. 1 comes into force, in respect of a trademark registered on or after that day on the basis of an application filed before that day, shall be dealt with and disposed of in accord­ance with the provisions of this Act.
Registered trademarks
73. (1) Subject to subsections (2) to (4), any matter arising on or after the day on which section 345 of the Economic Action Plan 2014 Act, No. 1 comes into force, in respect of a trademark registered before that day, shall be dealt with and disposed of in accordance with the provisions of this Act.
Application of paragraph 26(2)(e.1)
(2) Paragraph 26(2)(e.1) does not apply to a trademark referred to in subsection (1) unless the register is amended under section 44.1.
Amending register
(3) The Registrar may amend the register kept under section 26 to reflect the amendments to this Act that are made by the Economic Action Plan 2014 Act, No. 1.
Subsection 46(1)
(4) Subsection 46(1), as it read immediately before the day on which section 350 of the Economic Action Plan 2014 Act, No. 1 comes into force, continues to apply to a registration that is on the register on the day before the day on which that section comes into force until the registration is renewed.
(d) section 368 of this Act is replaced by the following:
Order in council
368. (1) This Division, other than sections 358.1, 358.2 and 367, comes into force on a day to be fixed by order of the Governor in Council.
Order in council
(2) Sections 358.1 and 358.2 come into force on a day or days to be fixed by order of the Governor in Council.
(95) If section 51 of the other Act comes into force on royal assent day, and that day is after the day on which section 52 of the other Act has come into force, then
(a) that section 51 is deemed never to have come into force and is repealed; and
(b) this Act is amended in the manner set out in paragraphs (94)(b) to (d).
(96) If section 51 of the other Act comes into force before royal assent day, and section 52 of the other Act is not in force on royal assent day, then section 359 of this Act is replaced by the section 359 set out in subsection (91).
(97) If section 52 of the other Act comes into force before royal assent day, and section 51 of the other Act is not in force on royal assent day, then
(a) that section 51 is repealed; and
(b) this Act is amended in the manner set out in paragraphs (94)(b) to (d).
(98) If both sections 51 and 52 of the other Act come into force on royal assent day, then that section 51 is deemed to have come into force before that section 52, and that section 52 is deemed to have come into force before royal assent day, and subsection (91) applies as a consequence.
(99) On the first day on which both section 359 of this Act and section 28 of the other Act are in force, subsection 70(1) of the Trademarks Act is replaced by the following:
Application advertised
70. (1) An application for registration that has been advertised under subsection 37(1) before the day on which section 342 of the Economic Action Plan 2014 Act, No. 1 comes into force shall be dealt with and disposed of in accordance with
(a) the provisions of this Act as they read immediately before the day on which section 342 of the Economic Action Plan 2014 Act, No. 1 comes into force, other than subsections 6(2) to (4), sections 28, 29 and 36, subsections 38(6) to (8) and sections 39 and 40; and
(b) the definition “Nice Classification” in section 2, subsections 6(2) to (4), sections 28 to 29.1 and 36, subsections 38(6) to (12), sections 39 and 40 and subsections 48(3) and (5), as enacted by the Economic Action Plan 2014 Act, No. 1.
(100) If section 56 of the other Act comes into force before section 363 of this Act, then that section 363 is repealed.
(101) If section 363 of this Act comes into force before section 56 of the other Act, then that section 56 is repealed.
(102) If section 363 of this Act comes into force on the same day as section 56 of the other Act, then that section 56 is deemed to have come into force before that section 363 and subsection (100) applies as a consequence.
(103) If section 317 of this Act comes into force before any of the following provisions of the other Act, then any of the following provisions of the other Act that are not in force are repealed:
(a) section 8;
(b) section 9;
(c) section 12;
(d) section 13;
(e) subsection 15(1);
(f) subsection 15(3);
(g) subsection 24(1);
(h) subsection 24(2);
(i) section 32;
(j) subsection 33(1);
(k) section 41;
(l) section 47;
(m) section 49.
Coming into Force
Order in council
368. This Division, other than section 367, comes into force on a day to be fixed by order of the Governor in Council.
Division 26
R.S., c. T-13
Reduction of Governor in Council Appointments
369. The definition “Registrar” in section 2 of the Trade-marks Act is replaced by the following:
“Registrar”« registraire »
“Registrar” means the Registrar of Trade-marks who is described in subsection 63(1);
1995, c. 1, s. 62(2)
370. Subsection 63(1) of the Act is replaced by the following:
Registrar
63. (1) There shall be a Registrar of Trade-marks, who shall be the Commissioner of Patents appointed under subsection 4(1) of the Patent Act. The Registrar shall be responsible to the Deputy Minister of Industry.
Division 27
R.S., c. O-9
Old Age Security Act
Amendments to the Act
1996, c. 18, s. 51(1); 2007, c. 11, s. 16(2)
371. Paragraph 11(7)(e) of the Old Age Security Act is replaced by the following:
(e) any month during which the pensioner is a person in respect of whom an undertaking by a sponsor is in effect as provided under the Immigration and Refugee Protection Act.
1996, c. 18, s. 53(1); 2000, c. 12, par. 207(1)(f); 2007, c. 11, s. 19(3)
372. Paragraph 19(6)(d) of the Act is replaced by the following:
(d) any month during which the spouse or common-law partner is a person in respect of whom an undertaking by a sponsor is in effect as provided under the Immigration and Refugee Protection Act;
1998, c. 21, s. 115(2); 2000, c. 12, par. 208(1)(d); 2007, c. 11, s. 20(3)
373. Paragraph 21(9)(c) of the Act is replaced by the following:
(c) any month during which the survivor is a person in respect of whom an undertaking by a sponsor is in effect as provided under the Immigration and Refugee Protection Act; or
Coming into Force
Order in council
374. This Division comes into force on a day to be fixed by order of the Governor in Council.
Division 28
New Bridge for the St. Lawrence Act
Enactment
375. The New Bridge for the St. Lawrence Act is enacted as follows:
An Act respecting a new bridge in Montreal to replace the Champlain Bridge and the Nuns’ Island Bridge.
SHORT TITLE
Short title
1. This Act may be cited as the New Bridge for the St. Lawrence Act.
INTERPRETATION
Definitions
2. The following definitions apply in this Act.
“bridge”« pont »
“bridge” means a structure that spans the St. Lawrence River and connects the Island of Montreal to the City of Brossard, and includes
(a) a bridge that replaces the existing Champlain Bridge and connects Nuns’ Island to the City of Brossard;
(b) a bridge that replaces the existing Nuns’ Island Bridge and connects Montreal Island to Nuns’ Island; and
(c) the approaches to both bridges.
“construction”« construction »
“construction” in relation to the bridge or a related work, includes demolition of existing structures and any other work or activity related to its construction.
“Minister”« ministre »
“Minister” means the member of the Queen’s Privy Council for Canada designated under section 3.
“operation”« exploitation »
“operation”, in relation to the bridge or a related work, includes its maintenance and repair.
“person”« personne »
“person” means an individual, corporation, partnership or joint venture.
“related work”« ouvrage connexe »
“related work” means any of the following:
(a) any work that is useful to the operation of the bridge, including a toll facility;
(b) any work that is accessory to the bridge or to any work referred to in paragraph (a), including any portion of Highway 15 situated between the approach to the Nuns’ Island Bridge and the Atwater interchange that is reconstructed and widened.
DESIGNATION
Power to designate Minister
3. The Governor in Council may designate a member of the Queen’s Privy Council for Canada to be the Minister for the purposes of this Act.
APPLICATION
Role of Minister
4. Except as otherwise provided in this Act, the Minister is responsible for the administration of this Act, and the Minister’s powers, duties and functions include all matters relating to the bridge and related works.
Declaration
5. The bridge and related works are declared to be works for the general advantage of Canada.
Exemption — Bridges Act
6. (1) The Bridges Act does not apply to the bridge and related works.
Exemption — User Fees Act
(2) The User Fees Act does not apply in respect of the tolls, fees and other charges fixed by regulations made under paragraph 12(b).
AGREEMENTS
Minister of Public Works and Government Services
7. (1) The Minister of Public Works and Government Services may enter into an agreement with any person for any purpose relating to the design, construction or operation of the bridge or any related work, including an agreement respecting the collection of tolls, fees or other charges that may be imposed under this Act.
Authority to carry out agreement
(2) The Minister of Public Works and Government Services may take any measures that he or she considers appropriate to carry out the agreement or to protect the interests or enforce the rights of Her Majesty in right of Canada under the agreement, including accepting and holding on behalf of Her Majesty any security granted under the agreement or releasing or realizing on that security.
Not agent of Her Majesty
(3) A person who enters into an agreement with the Minister of Public Works and Government Services under this section is not an agent of Her Majesty in right of Canada.
Implementation
8. The Minister may enter into any agreement that relates to the bridge or related work, or that is necessary for the implementation of an agreement entered into under section 7, with any person or with the government of the Province of Quebec or any municipality of that Province or any of their agencies or mandataries.
TOLLS, FEES OR OTHER CHARGES
Payment
9. Any owner of a vehicle using the bridge must pay any toll, fee or other charge that is applicable to the vehicle under this Act.
Charges recoverable
10. A toll, fee or other charge charged under this Act constitutes a debt owing to Her Majesty in right of Canada, and the amount of that debt is recoverable in any court of competent jurisdiction.
ORDER IN COUNCIL
Other exemptions
11. (1) The Governor in Council may, by order, exempt any person, on any condition that the Governor in Council considers to be in the public interest, from any requirement under any federal Act to obtain a permit, licence, approval or other authorization in relation to the construction of the bridge or any related work.
Exemption from Statutory Instruments Act
(2) The Statutory Instruments Act does not apply to the order. However, the order must be published in the Canada Gazette.
Authorizations deemed issued
(3) After completion of the construction of the bridge or the related work, as the case may be, any authorization that would have been required in relation to its construction but for an exemption granted under subsection (1) is deemed to have been issued for the purpose of the application of the federal Act for which the exemption was granted.
REGULATIONS
Ministerial regulations
12. The Minister may make regulations
(a) designating the contravention of any provision of this Act as an offence punishable on summary conviction and fixing the maximum fine payable for each offence; and
(b) fixing any tolls, fees or other charges to be charged with respect to vehicles, or categories of vehicles, using the bridge.
Division 29
Administrative Tribunals Support Service of Canada Act
Enactment of Act
Enactment
376. The Administrative Tribunals Support Service of Canada Act whose text is as follows and whose schedule is set out in Schedule 6 to this Act, is enacted:
An Act to establish the Administrative Tribunals Support Service of Canada
SHORT TITLE
Short title
1. This Act may be cited as the Administrative Tribunals Support Service of Canada Act.
INTERPRETATION
Definitions
2. The following definitions apply in this Act.
“administrative tribunal”« tribunal administratif »
“administrative tribunal” means a body referred to in the schedule to this Act.
“Chief Administrator”« administrateur en chef »
“Chief Administrator” means the person appointed under subsection 5(1).
“Minister”« ministre »
“Minister” means the Minister of Justice.
“Service”« Service »
“Service” means the Administrative Tribunals Support Service of Canada established by section 3.
ADMINISTRATIVE TRIBUNALS SUPPORT SERVICE OF CANADA
Establishment of Service
3. The Administrative Tribunals Support Service of Canada, consisting of the Chief Administrator and employees of the Service, is established as a portion of the federal public administration.
Principal office
4. (1) The principal office of the Service is to be in the National Capital Region described in the schedule to the National Capital Act.
Other offices
(2) The Chief Administrator may establish other offices of the Service elsewhere in Canada.
CHIEF ADMINISTRATOR
Appointment
5. (1) The Chief Administrator is to be appointed by the Governor in Council to hold office during pleasure for a term of up to five years.
Re-appointment
(2) The Chief Administrator is eligible for re-appointment at the end of each term of office.
Status of Chief Administrator
6. The Chief Administrator has the rank and status of a deputy head of a department.
Absence or incapacity
7. (1) If the Chief Administrator is absent or incapacitated or the office of Chief Administrator is vacant, the Minister must appoint another person to act as Chief Administrator, but a person must not be so appointed for a term of more than 90 days without the approval of the Governor in Council.
Powers, duties and functions
(2) The person acting as Chief Administrator has all of the powers, duties and functions of the Chief Administrator conferred under this Act or any other Act of Parliament.
Salary and expenses
8. (1) The Chief Administrator is to be paid the remuneration that may be fixed by the Governor in Council and is entitled to be paid reasonable travel and living expenses incurred in the exercise of his or her powers or the performance of his or her duties and functions while absent from the Chief Administrator’s ordinary place of work.
Compensation
(2) The Chief Administrator is deemed to be a person employed in the public service for the purposes of the Public Service Superannuation Act and to be employed in the federal public administration for the purposes of the Government Employees Compensation Act and any regulations made under section 9 of the Aeronautics Act.
Chief executive officer
9. The Chief Administrator is the chief executive officer of the Service and has the control and management of the Service and all matters connected with it.
Responsibility
10. The Chief Administrator is responsible for the provision of the support services and the facilities that are needed by each of the administrative tribunals to exercise its powers and perform its duties and functions in accord-ance with the rules that apply to its work.
General powers
11. (1) The Chief Administrator has all the powers that are necessary to perform his or her duties and functions under this or any other Act of Parliament.
Contracts, etc.
(2) The Chief Administrator may enter into contracts, memoranda of understanding or other arrangements, including contracts to engage the services of legal counsel or other persons having professional, technical or specialized knowledge to advise or assist an administrative tribunal or any of its members.
Limitation
12. The Chief Administrator’s powers, duties and functions do not extend to any of the powers, duties and functions conferred by law on any administrative tribunal or on any of its members.
Delegation
13. The Chief Administrator may delegate to any employee of the Service any of the powers, duties, and functions conferred on the Chief Administrator under this Act or any other Act of Parliament.
ADMINISTRATIVE TRIBUNAL CHAIRPERSONS
For greater certainty
14. For greater certainty, the chairperson of an administrative tribunal continues to have supervision over and direction of the work of the tribunal.
EMPLOYEES OF THE SERVICE
Appointment of employees
15. The employees who are required for the purposes of the Service are to be appointed under the Public Service Employment Act.
GENERAL
Deeming — filing documents and giving notice
16. Any provision of an Act of Parliament, or of a regulation, that requires the filing of a document with, or the giving of a notice to, an administrative tribunal is deemed to require that document to be filed with, or the notice to be given to, the Service, as the case may be.
Deeming — amounts payable
17. Any provision of an Act of Parliament, or of a regulation, that requires an amount to be paid to an administrative tribunal is deemed to require that amount to be paid to the Service.
Amounts for operation of administrative tribunal
18. Any amount to be paid for the operation of any administrative tribunal may be paid out of moneys appropriated by Parliament for the expenditures of the Service.
Transitional Provisions
Definitions
377. The following definitions apply in sections 378 to 381.
“administrative tribunal”« tribunal administratif »
“administrative tribunal” means any of the following:
(a) the Canadian Cultural Property Export Review Board;
(b) the Canadian Human Rights Tribunal;
(c) the Canada Industrial Relations Board;
(d) the Competition Tribunal;
(e) the Review Tribunal;
(f) the Canadian International Trade Tribunal;
(g) the Transportation Appeal Tribunal of Canada;
(h) the Social Security Tribunal;
(i) the Public Servants Disclosure Protection Tribunal;
(j) the Specific Claims Tribunal;
(k) the Public Service Labour Relations and Employment Board.
“Chief Administrator”« administrateur en chef »
“Chief Administrator” has the same meaning as in section 2 of the Administrative Tribunals Support Service of Canada Act.
“Registry”« greffe »
“Registry” means any of the following:
(a) the Registry of the Competition Tribunal;
(b) the Registry of the Public Servants Disclosure Protection Tribunal;
(c) the Registry of the Specific Claims Tribunal.
“Service”« Service »
“Service” means the Administrative Tribunals Support Service of Canada established by section 3 of the Administrative Tribunals Support Service of Canada Act.
Employment continued — administrative tribunal
378. (1) Nothing in this Division is to be construed as affecting the status of any person who, immediately before the day on which this Division comes into force, occupies a position in an administrative tribunal referred to in paragraph (b), (c), (f) or (g) of the definition “administrative tribunal” in section 377, except that the person is to, as of that day, occupy their position in the Service.
Employment continued — Public Service Labour Relations and Employment Board
(2) Nothing in this Division is to be construed as affecting the status of any person who, on the day on which subsection 4(1) of the Public Service Labour Relations and Employment Board Act, as enacted by section 365 of the Economic Action Plan 2013 Act, No. 2 comes into force, is employed by the Public Service Labour Relations and Employment Board, except that the person is to, as of that day, occupy their position in the Service.
Employment continued — Registry
(3) Nothing in this Division is to be construed as affecting the status of any person who, immediately before the day on which this Division comes into force, occupies a position in a Registry, except that the person is to, as of that day, occupy their position in the Service.
Employment continued — portions of federal public administration
(4) Nothing in this Division is to be construed as affecting the status of any person who, immediately before the day on which this Division comes into force, occupies a position in one of the following portions of the federal public administration, except that the person is to, as of that day, occupy their position in the Service:
(a) the portion of the Department of Canadian Heritage known as the Canadian Cultural Property Export Review Board Secretariat;
(b) the portion of the Department of Agriculture and Agri-Food known as the Review Tribunal Support Service;
(c) the portion of the Department of Employment and Social Development known as the Social Security Tribunal Support Service.
Managerial or confidential position
(5) For greater certainty, a person’s status includes whether or not they occupy a managerial or confidential position.
Powers and duties
379. A person referred to in section 378 whom an administrative tribunal has authorised to exercise certain powers or perform certain duties or functions relat-ing to a matter before that administrative tribunal remains, on the day on which this Division comes into force, authorized to exercise those powers and perform those duties and functions despite the operation of that section.
Appropriations — administrative tribunal
380. (1) Any money that is appropriated by an Act of Parliament, for the fiscal year in which this Division comes into force, to defray any expenditure of an administrative tribunal referred to in paragraph (b), (c), (f) or (g) of the definition “administrative tribunal” in section 377 and that, on the day on which this Division comes into force, is unexpended is deemed, on that day, to be an amount appropriated to defray any expenditure of the Service.
Appropriations — Public Service Labour Relations Board or Public Service Staffing Tribunal
(2) Any money that is appropriated by an Act of Parliament, for the fiscal year in which subsection 4(1) of the Public Service Labour Relations and Employment Board Act, as enacted by section 365 of the Economic Action Plan 2013 Act, No. 2 comes into force, to defray any expenditure of the Public Service Labour Relations Board or the Public Service Staffing Tribunal and that, on the day on which that subsection 4(1) comes into force, is unexpended is deemed, on that day, to be an amount appropriated to defray any expenditure of the Service.
Appropriations — Registries
(3) Any money that is appropriated by an Act of Parliament, for the fiscal year in which this Division comes into force, to defray any expenditure of a Registry and that, on the day on which this Division comes into force, is unexpended is deemed, on that day, to be an amount appropriated to defray any expenditure of the Service.
Appropriations — Department of Canadian Heritage
(4) Any money that is appropriated by an Act of Parliament, for the fiscal year in which this Division comes into force, to defray any expenditure of the Department of Canadian Heritage related to the Canadian Cultural Property Export Review Board and that, on the day on which this Division comes into force, is unexpended is deemed, on that day, to be an amount appropriated to defray any expenditure of the Service.
Appropriations — Department of Agriculture and Agri-Food
(5) Any money that is appropriated by an Act of Parliament, for the fiscal year in which this Division comes into force, to defray any expenditure of the Department of Agriculture and Agri-Food related to the Review Tribunal and that, on the day on which this Division comes into force, is unexpended is deemed, on that day, to be an amount appropriated to defray any expenditure of the Service.
Appropriations — Canadian Food Inspection Agency
(6) Any money that is appropriated by an Act of Parliament, for the fiscal year in which this Division comes into force, to defray any expenditure of the Canadian Food Inspection Agency related to the Review Tribunal and that, on the day on which this Division comes into force, is unexpended is deemed, on that day, to be an amount appropriated to defray any expenditure of the Service.
Appropriations — Department of Employment and Social Development
(7) Any money that is appropriated by an Act of Parliament, for the fiscal year in which this Division comes into force, to defray any expenditure of the Department of Employment and Social Development related to the Social Security Tribunal and that, on the day on which this Division comes into force, is unexpended is deemed, on that day, to be an amount appropriated to defray any expenditure of the Service.
Contracts
381. (1) A contract respecting the provision of services or materiel to an administrative tribunal entered into by one of the following persons is deemed to have been entered into by the Chief Administrator of the Service:
(a) a member, officer or employee of an administrative tribunal referred to in paragraph (b), (c), (f), (g) or (k) of the definition “administrative tribunal” in section 377;
(b) an officer or employee of a Registry;
(c) the Minister of Canadian Heritage or an officer or employee of the Department of Canadian Heritage;
(d) the Minister of Agriculture and Agri-Food or an officer or employee of the Department of Agriculture and Agri-Food;
(e) the Minister of Employment and Social Development or an officer or employee of the Department of Employment and Social Development.
References
(2) Unless the context otherwise requires, in a contract referred to in subsection (1), every reference to one of the persons referred to in paragraphs (1)(a) to (e) is to be read as a reference to the Chief Administrator of the Service.
Consequential Amendments
R.S., c. A-1
Access to Information Act
1998, c. 26, s. 71
382. Schedule I to the Access to Information Act is amended by striking out the following under the heading “OTHER GOVERNMENT INSTITUTIONS”:
Canada Industrial Relations Board
Conseil canadien des relations industrielles 
383. Schedule I to the Act is amended by striking out the following under the heading “OTHER GOVERNMENT INSTITU- TIONS”:
Canadian Cultural Property Export Review Board
Commission canadienne d’examen des exportations de biens culturels
1998, c. 9, s. 36
384. Schedule I to the Act is amended by striking out the following under the heading “OTHER GOVERNMENT INSTITU- TIONS”:
Canadian Human Rights Tribunal
Tribunal canadien des droits de la personne 
R.S., c. 47 (4th Supp.), s. 52 (Sch., subitem 1(2))
385. Schedule I to the Act is amended by striking out the following under the heading “OTHER GOVERNMENT INSTITU- TIONS”:
Canadian International Trade Tribunal
Tribunal canadien du commerce extérieur
2005, c. 46, s. 55.1; 2006, c. 9, s. 221
386. Schedule I to the Act is amended by striking out the following under the heading “OTHER GOVERNMENT INSTITU- TIONS”:
Registry of the Public Servants Disclosure Protection Tribunal 
Greffe du Tribunal de la protection des fonctionnaires divulgateurs d’actes répréhensibles 
2008, c. 22, s. 44
387. Schedule I to the Act is amended by striking out the following under the heading “OTHER GOVERNMENT INSTITU- TIONS”:
Specific Claims Tribunal 
Tribunal des revendications particulières
388. Schedule I to the Act is amended by adding the following in alphabetical order under the heading “OTHER GOVERNMENT INSTITUTIONS”:
Administrative Tribunals Support Service of Canada
Service canadien d’appui aux tribunaux administratifs
R.S., c. C-34
Competition Act
R.S., c. 19 (2nd Supp.), s. 45
389. Section 89 of the Competition Act is replaced by the following:
Register of specialization agreements
89. (1) The Tribunal shall cause to be maintained a register of specialization agreements, and any modifications of those agreements, that the Tribunal has directed be registered, and any such agreements and modifications shall be included in the register for the periods specified in the orders.
Public register
(2) The register shall be accessible to the public.
R.S., c. C-51
Cultural Property Export and Import Act
1991, c. 49, s. 217(1)
390. Subsection 22(2) of the Cultural Property Export and Import Act is replaced by the following:
Valuation experts
(2) The power of the Chief Administrator of the Administrative Tribunals Support Serv-ice of Canada under subsection 11(2) of the Administrative Tribunals Support Service of Canada Act may be exercised to engage the services of valuation experts to assist the Review Board in making determinations pursuant to section 30 respecting fair cash offers to purchase or pursuant to section 32 respecting the fair market value of objects disposed of, or proposed to be disposed of, to institutions or public authorities.
391. Section 23 of the Act and the heading before it are repealed.
1999, c. 17, s. 122; 2005, c. 38, par. 138(f)
392. Subsection 33(2) of the Act is replaced by the following:
Communication of information
(2) A member of the Review Board or an official of the Administrative Tribunals Support Service of Canada may communicate to an official of the Canada Revenue Agency, solely for the purposes of administering the Income Tax Act, information obtained under this Act for the purposes of administering this section and sections 32, 33.1 and 33.2.
R.S., c. E-15
Excise Tax Act
2007, c. 18, s. 19(1)
393. Subsection 216(4) of the Excise Tax Act is replaced by the following:
Appeals of determination of tax status
(4) In applying the Customs Act to a determination of the tax status of goods, the references in that Act to the “Canadian International Trade Tribunal” shall be read as references to the “Tax Court of Canada”.
R.S., c. F-11
Financial Administration Act
1998, c. 26, s. 75; SOR/99-152
394. Schedule I.1 to the Financial Administration Act is amended by striking out, in column I, the reference to
Canada Industrial Relations Board 
Conseil canadien des relations industrielles
and the corresponding reference in column II to ‘‘Minister of Labour’’.
1998, c. 9, s. 43
395. Schedule I.1 to the Act is amended by striking out, in column I, the reference to
Canadian Human Rights Tribunal
Tribunal canadien des droits de la personne
and the corresponding reference in column II to ‘‘Minister of Justice’’.
1992, c. 1, s. 72
396. Schedule I.1 to the Act is amended by striking out, in column I, the reference to
Canadian International Trade Tribunal
Tribunal canadien du commerce extérieur
and the corresponding reference in column II to ‘‘Minister of Finance’’.
1992, c. 1, s. 72; 1995, c. 1, s. 43; 2005, c. 46, s. 56.3; 2006, c. 9, s. 222; 2008, c. 22, s. 47
397. Schedule I.1 to the Act is amended by striking out, in column I, the references to
Registry of the Competition Tribunal
Greffe du Tribunal de la concurrence
Registry of the Public Servants Disclosure Protection Tribunal
Greffe du Tribunal de la protection des fonctionnaires divulgateurs d’actes répréhensibles
Registry of the Specific Claims Tribunal 
Greffe du Tribunal des revendications particulières
and the corresponding references in column II to “Minister of Industry”, “Minister of Canadian Heritage” and “Minister of Indian Affairs and Northern Development”, respectively.
2001, c. 29, s. 54
398. Schedule I.1 to the Act is amended by striking out, in column I, the reference to
Transportation Appeal Tribunal of Canada 
Tribunal d’appel des transports du Canada
and the corresponding reference in column II to ‘‘Minister of Transport’’.
399. Schedule I.1 to the Act is amended by adding, in alphabetical order in column I, a reference to
Administrative Tribunals Support Service of Canada
Service canadien d’appui aux tribunaux administratifs
and a corresponding reference in column II to ‘‘Minister of Justice’’.
2003, c. 22, s. 11
400. Schedule IV to the Act is amended by striking out the following:
Canada Industrial Relations Board 
Conseil canadien des relations industrielles
2003, c. 22, s. 11
401. Schedule IV to the Act is amended by striking out the following:
Canadian Human Rights Tribunal
Tribunal canadien des droits de la personne
2003, c. 22, s. 11
402. Schedule IV to the Act is amended by striking out the following:
Canadian International Trade Tribunal
Tribunal canadien du commerce extérieur
2003, c. 22, s. 11
403. Schedule IV to the Act is amended by striking out the following:
Competition Tribunal 
Tribunal de la concurrence 
2005, c. 46, s. 56.4; 2006, c. 9, s. 222; SOR/2012-58, s. 2
404. Schedule IV to the Act is amended by striking out the following:
Registry of the Public Servants Disclosure Protection Tribunal
Greffe du Tribunal de la protection des fonctionnaires divulgateurs d’actes répréhensibles
Registry of the Specific Claims Tribunal 
Greffe du Tribunal des revendications particulières
2003, c. 22, par. 265(b)
405. Schedule IV to the Act is amended by striking out the following:
Transportation Appeal Tribunal of Canada 
Tribunal d’appel des transports du Canada
406. Schedule IV to the Act is amended by adding the following in alphabetical order:
Administrative Tribunals Support Service of Canada
Service canadien d’appui aux tribunaux administratifs
2006, c. 9, s. 270
407. Part III of Schedule VI to the Act is amended by striking out, in column I, the reference to
Canada Industrial Relations Board 
Conseil canadien des relations industrielles
and the corresponding reference in column II to ‘‘Chairperson’’.
2006, c. 9, s. 270
408. Part III of Schedule VI to the Act is amended by striking out, in column I, the reference to
Canadian Human Rights Tribunal
Tribunal canadien des droits de la personne
and the corresponding reference in column II to ‘‘Chairperson’’.
2006, c. 9, s. 270
409. Part III of Schedule VI to the Act is amended by striking out, in column I, the reference to
Canadian International Trade Tribunal
Tribunal canadien du commerce extérieur
and the corresponding reference in column II to ‘‘Chairperson’’.
2006, c. 9, s. 275
410. Part III of Schedule VI to the Act is amended by striking out, in column I, the reference to
Public Servants Disclosure Protection Tribunal 
Tribunal de la protection des fonctionnaires divulgateurs d’actes répréhensibles
and the corresponding reference in column II to ‘‘Registrar’’.
2006, c. 9, s. 270; 2008, c. 22, s. 49
411. Part III of Schedule VI to the Act is amended by striking out, in column I, the references to
Registry of the Competition Tribunal
Greffe du Tribunal de la concurrence
Registry of the Specific Claims Tribunal 
Greffe du Tribunal des revendications particulières
and the corresponding references in column II to ‘‘Registrar’’.
2006, c. 9, s. 270
412. Part III of Schedule VI to the Act is amended by striking out, in column I, the reference to
Transportation Appeal Tribunal of Canada 
Tribunal d’appel des transports du Canada
and the corresponding reference in column II to ‘‘Chairperson’’.
413. Part III of Schedule VI to the Act is amended by adding, in alphabetical order in column I, a reference to
Administrative Tribunals Support Service of Canada
Service canadien d’appui aux tribunaux administratifs
and a corresponding reference in column II to “Chief Administrator”.
R.S., c. H-6
Canadian Human Rights Act
1998, c. 9, s. 27
414. Subsection 48.4(2) of the Canadian Human Rights Act is replaced by the following:
Functions of Chairperson
(2) The Chairperson has supervision over and direction of the work of the Tribunal, including the allocation of work among the members and the management of the Tribunal’s internal affairs.
1998, c. 9, s. 27
415. Section 48.8 of the Act is repealed.
R.S., c. L-2
Canada Labour Code
1998, c. 26, s. 2
416. (1) The portion of subsection 12.01(1) of the Canada Labour Code before paragraph (a) is replaced by the following:
Functions of Chairperson
12.01 (1) The Chairperson has supervision over and direction of the work of the Board, including
1998, c. 26, s. 2
(2) Subsection 12.01(1) of the Act is amended by adding “and” at the end of paragraph (d), by striking out “and” at the end of paragraph (e) and by repealing paragraph (f).
1998, c. 26, s. 2
(3) Subsection 12.01(3) of the Act is repealed.
1998, c. 26, s. 2
417. Sections 13 and 13.1 of the Act are replaced by the following:
Head office
13. The head office of the Board must be in the National Capital Region as described in the schedule to the National Capital Act.
1998, c. 26, s. 3(3)
418. Paragraph 15(p) of the Act is replaced by the following:
(p) the authority of any person to act on behalf of the Board and the matters and things to be done and the action to be taken by that person, including the authority of an employee of the Administrative Tribunals Support Service of Canada to make decisions on uncontested applications or questions; and
1998, c. 26, s. 4
419. Subsection 15.1(1) of the Act is replaced by the following:
General power to assist parties
15.1 (1) The Board or any member of the Board or an employee of the Administrative Tribunals Support Service of Canada who is authorized by the Board may, if the parties agree, assist the parties in resolving any issues in dispute at any stage of a proceeding and by any means that the Board considers appropriate, without prejudice to the Board’s power to determine issues that have not been settled.
1999, c. 31, par. 162(p)(E); 2003, c. 22, par. 224(o)(E)
420. Section 119 of the Act is replaced by the following:
Member of Board, conciliation board, etc., not required to give evidence
119. (1) No member of the Board or a conciliation board, conciliation officer, conciliation commissioner, officer or employee employed in the federal public administration or person appointed by the Board or the Minister under this Part shall be required to give evidence in any civil action, suit or other proceeding respecting information obtained in the discharge of their duties under this Part.
Chief Administrator and employees not required to give evidence
(2) Neither the Chief Administrator nor an employee of the Administrative Tribunals Support Service of Canada shall be required to give evidence in any civil action, suit or other proceeding respecting information obtained in the discharge of their duties in providing services to the Board.
R.S., c. P-21
Privacy Act
1998, c. 26, s. 78
421. The schedule to the Privacy Act is amended by striking out the following under the heading “OTHER GOVERNMENT INSTITUTIONS”:
Canada Industrial Relations Board
Conseil canadien des relations industrielles 
422. The schedule to the Act is amended by striking out the following under the heading “OTHER GOVERNMENT INSTITUTIONS”:
Canadian Cultural Property Export Review Board
Commission canadienne d’examen des exportations de biens culturels
1998, c. 9, s. 45
423. The schedule to the Act is amended by striking out the following under the heading “OTHER GOVERNMENT INSTITUTIONS”:
Canadian Human Rights Tribunal
Tribunal canadien des droits de la personne
R.S., c. 47 (4th Supp.), s. 52, (Sch., subitem 7(2))
424. The schedule to the Act is amended by striking out the following under the heading “OTHER GOVERNMENT INSTITUTIONS”:
Canadian International Trade Tribunal
Tribunal canadien du commerce extérieur
2005, c. 46, s. 58.1; 2006, c. 9, s. 224
425. The schedule to the Act is amended by striking out the following under the heading “OTHER GOVERNMENT INSTITUTIONS”:
Registry of the Public Servants Disclosure Protection Tribunal 
Greffe du Tribunal de la protection des fonctionnaires divulgateurs d’actes répréhensibles 
2008, c. 22, s. 50
426. The schedule to the Act is amended by striking out the following under the heading “OTHER GOVERNMENT INSTITUTIONS”:
Specific Claims Tribunal 
Tribunal des revendications particulières
427. The schedule to the Act is amended by adding the following in alphabetical order under the heading “OTHER GOVERNMENT INSTITUTIONS”:
Administrative Tribunals Support Service of Canada
Service canadien d’appui aux tribunaux administratifs
R.S., c. S-15
Special Import Measures Act
428. The definition “Secretary” in subsection 2(1) of the Special Import Measures Act is repealed.
1999, c. 12, s. 17
429. Subsection 34(2) of the Act is replaced by the following:
Tribunal to make preliminary inquiry
(2) The Tribunal shall, without delay after receipt under subparagraph (1)(a)(i) of a notice of an initiation of an investigation, make a preliminary inquiry (which need not include an oral hearing) into whether the evidence discloses a reasonable indication that the dumping or subsidizing of the goods has caused injury or retardation or is threatening to cause injury.
1988, c. 65, s. 31; 1994, c. 47, par. 186(d)
430. Paragraph 41.1(2)(b) of the Act is replaced by the following:
(b) cause notice of the action taken pursuant to paragraph (a) to be given and published as provided in paragraph 34(1)(a) and to be given in writing to the Tribunal and the Canadian Secretary.
1994, c. 47, s. 169
431. (1) The portion of subsection 42(1) of the Act before paragraph (a) is replaced by the following:
Tribunal to make inquiry
42. (1) The Tribunal, forthwith after receipt pursuant to subsection 38(3) of a notice of a preliminary determination, shall make inquiry with respect to such of the following matters as is appropriate in the circumstances:
1994, c. 47, s. 169
(2) The portion of subsection 42(2) of the Act before paragraph (a) is replaced by the following:
Tribunal to make or resume inquiry
(2) Where the Tribunal receives a notice pursuant to paragraph 52(1)(e) in respect of goods with respect to which an undertaking or undertakings have been terminated, it shall, unless it has already made a finding with respect to the goods, forthwith make or resume its inquiry as to whether the dumping or subsidizing
432. (1) Subsection 43(1) of the Act is replaced by the following:
Tribunal to make order or finding
43. (1) In any inquiry referred to in section 42 in respect of any goods, the Tribunal shall, forthwith after the date of receipt of notice of a final determination of dumping or subsidizing with respect to any of those goods, but, in any event, not later than one hundred and twenty days after the date of receipt of notice of a preliminary determination with respect to the goods, make such order or finding with respect to the goods to which the final determination applies as the nature of the matter may require, and shall declare to what goods, including, where applicable, from what supplier and from what country of export, the order or finding applies.
2005, c. 38, par. 134(z.2)
(2) Subsection 43(2) of the Act is replaced by the following:
Notice of order or finding
(2) The Tribunal shall forward by registered mail to the President, the importer, the exporter and such other persons as may be specified by the rules of the Tribunal
(a) forthwith after it is made, a copy of each order or finding made by it pursuant to this section; and
(b) not later than fifteen days after the making of an order or finding by it pursuant to this section, a copy of the reasons for making the order or finding.
1988, c. 65, s. 32(2)
(3) Subsection 43(3) of the Act is replaced by the following:
Publication of notice
(3) The Tribunal shall cause a notice of each order or finding made by it pursuant to this section to be published in the Canada Gazette.
2002, c. 8, s. 170(E)
433. Paragraph 44(2)(a) of the Act is replaced by the following:
(a) the Tribunal shall without delay give notice of the recommencement of the inquiry with respect to those goods to every person to whom it forwarded, under subsection 43(2), a copy of the order or finding with respect to which the application under the Federal Courts Act was made; and
1997, c. 14, s. 91
434. The portion of subsection 47(3) of the Act before paragraph (a) is replaced by the following:
Notice of termination
(3) The Tribunal shall
1988, c. 65, s. 36
435. Subparagraph 53.1(2)(a)(ii) of the Act is replaced by the following:
(ii) cause notice of the action taken pursuant to subparagraph (i) to be given and published as provided in paragraph 34(1)(a) and filed with the Tribunal and the Canadian Secretary; and
1993, c. 44, s. 216; 2005, c. 38, par. 134(z.15)
436. Subsection 61(1) of the Act is replaced by the following:
Appeal to Tribunal
61. (1) Subject to section 77.012 or 77.12, a person who deems himself aggrieved by a re-determination of the President made pursuant to section 59 with respect to any goods may appeal therefrom to the Tribunal by filing a notice of appeal in writing with the President and the Tribunal within ninety days after the day on which the re-determination was made.
1999, c. 12, s. 36
437. (1) Subsection 76.01(4) of the Act is replaced by the following:
Order if interim review not initiated
(4) If the Tribunal decides not to conduct an interim review at the request of a person or government, the Tribunal shall make an order to that effect and give reasons for it, and the Tribunal shall forward a copy of the order and the reasons to that person or government and cause notice of the order to be published in the Canada Gazette.
1999, c. 12, s. 36
(2) The portion of subsection 76.01(6) of the Act before paragraph (a) is replaced by the following:
Completion of review
(6) On completion of an interim review, the Tribunal shall
1999, c. 12, s. 36
438. The portion of subsection 76.02(5) of the Act before paragraph (a) is replaced by the following:
Notice
(5) On completion of a review, the Tribunal shall
1999, c. 12, s. 36
439. (1) Subsection 76.03(5) of the Act is replaced by the following:
Order of refusal
(5) If the Tribunal decides not to initiate an expiry review at the request of a person or government, the Tribunal shall make an order to that effect and give reasons for it, and the Tribunal shall forward a copy of the order and the reasons to that person or government and cause notice of the order to be published in the Canada Gazette.
1999, c. 12, s. 36
(2) The portion of subsection 76.03(6) of the Act before paragraph (a) is replaced by the following:
Notice
(6) If the Tribunal decides to initiate an expiry review, it shall without delay
1988, c. 65, s. 42
440. Section 77.14 of the French version of the Act is replaced by the following:
Dossier
77.14 Une fois les membres choisis, l’autorité compétente fait transmettre, conformément aux règles, copie du dossier administratif.
441. Paragraph 90(c) of the Act is replaced by the following:
(c) shall not, if a statement pursuant to paragraph 89(2)(b) is made in the request, give its ruling on the question until after it makes an order or finding in the inquiry commenced as a consequence of its receipt of notice of the preliminary determination referred to in that paragraph, unless, after the request is made to the Tribunal, it receives notice pursuant to subsection 41(4) that the investigation has been terminated pursuant to subsection 41(1) in respect of the goods specified in the preliminary determination, in which case the Tribunal shall give its ruling on the question forthwith after it receives that notice.
2005, c. 38, par. 134(z.34)
442. (1) The portion of paragraph 91(3)(b) of the Act before subparagraph (i) is replaced by the following:
(b) the Tribunal shall forward by registered mail to the President, the importer, the exporter and such other persons and governments as may be specified by the rules of the Tribunal
1988, c. 65, s. 43(1)
(2) Paragraph 91(3)(c) of the Act is replaced by the following:
(c) where the Tribunal makes another order or finding pursuant to paragraph (a), it shall cause notice of the order or finding to be published in the Canada Gazette.
Replacement of references — “Secretary”
443. The Act is amended by replacing “Secretary” with “Tribunal” in the following provisions:
(a) subparagraph 34(1)(a)(i);
(b) subparagraph 35(2)(b)(i);
(c) paragraph 38(3)(b);
(d) paragraphs 41(3)(b) and (4)(b);
(e) paragraph 41.1(1)(b);
(f) subsection 45(2);
(g) paragraphs 52(1)(e) and (1.1)(e);
(h) subsection 53(4);
(i) subparagraph 53.1(1)(a)(ii);
(j) subsection 61(2);
(k) subsection 76.03(2) and paragraph 76.03(7)(b); and
(l) subparagraph 91(1)(d)(ii).
Application
444. The following provisions of the Act, as enacted or amended by sections 429 to 443, apply to goods of a NAFTA country, as defined in subsection 2(1) of the Act:
(a) subparagraph 34(1)(a)(i) and subsection 34(2);
(b) paragraph 35(2)(b);
(c) paragraph 38(3)(b);
(d) paragraphs 41(3)(b) and (4)(b);
(e) subsections 41.1(1) and (2);
(f) subsections 42(1) and (2);
(g) subsections 43(1) to (3);
(h) subsection 44(2);
(i) subsection 45(2);
(j) subsection 47(3);
(k) paragraphs 52(1)(e) and (1.1)(e);
(l) subsection 53(4);
(m) subsections 53.1(1) and (2);
(n) subsections 61(1) and (2);
(o) subsections 76.01(4) and (6);
(p) subsection 76.02(5);
(q) subsections 76.03(2), (5) and (6) and paragraph 76.03(7)(b);
(r) section 77.14;
(s) paragraph 90(c); and
(t) subparagraph 91(1)(d)(ii) and paragraphs 91(3)(b) and (c).
R.S., c. 1 (2nd Supp.)
Customs Act
1997, c. 36, s. 172
445. (1) Paragraph 71(1)(b) of the Customs Act is replaced by the following:
(b) in sections 67 and 68, the expression “court” is deemed to be substituted for the expression “Canadian International Trade Tribunal”.
1990, c. 17, s. 16(1); 1998, c. 30, par. 12(a)
(2) The definition “clerk of the court” in subsection 71(2) of the Act is repealed.
Replacement of references — “the Secretary of the Canadian International Trade Tribunal”
446. The Act is amended by replacing “the Secretary of the Canadian International Trade Tribunal” with “the Canadian International Trade Tribunal” in the following provisions:
(a) subsection 60.2(2);
(b) subsections 67(1) and (2); and
(c) subsection 67.1(3).
R.S., c. 19 (2nd Supp.)
Competition Tribunal Act
447. Section 14 of the Competition Tribunal Act is repealed.
448. Paragraph 16(1)(b) of the Act is replaced by the following:
(b) for carrying out the work of the Tribunal and the management of its internal affairs.
R.S., c. 20 (4th Supp.)
Canada Agricultural Products Act
1995, c. 40, s. 29
449. Section 4.3 of the Canada Agricultural Products Act is replaced by the following:
Contractual assistance
4.3 The Board may, for specific projects, enter into contracts for the services of persons having technical or specialized knowledge of any matter relating to the work of the Board to advise and assist it in the exercise of its powers or the performance of its duties and functions under this Act.
1995, c. 40, s. 29
450. Subsection 5(3) of the Act is replaced by the following:
Duties of Chairperson of Board
(3) The Chairperson of the Board is the chief executive officer of the Board and shall apportion work among its members.
Duties of Chairperson of Tribunal
(4) The Chairperson of the Tribunal shall apportion work among its members.
1995, c. 40, s. 30; 2003, c. 22, par. 224(i)(E)
451. Subsection 6(4) of the Act is replaced by the following:
Staff and facilities
(4) The Minister may provide the Board with any officers and employees from within the federal public administration and any facilities and professional advisers that are necessary for the proper conduct of the business of the Board.
R.S., c. 47 (4th Supp.)
Canadian International Trade Tribunal Act
1999, c. 12, par. 61(a)(E)
452. Section 7 of the Canadian International Trade Tribunal Act is replaced by the following:
Duties of Chairperson
7. The Chairperson has supervision over and direction of the work of the Tribunal including, without restricting the generality of the foregoing,
(a) the allocation of work among the members and the assignment of members to sit at, and to preside at, hearings of the Tribunal; and
(b) generally, the conduct of the work of the Tribunal and the management of its internal affairs.
1999, c. 12, par. 61(d)(E)
453. The heading before section 14 and sections 14 and 15 of the Act are repealed.
1994, c. 47, s. 43
454. Subsection 44.1(1) of the Act is replaced by the following:
Information to be disclosed
44.1 (1) Where information is provided to the Tribunal for the purposes of proceedings before the Tribunal under the Special Import Measures Act in respect of goods imported from a NAFTA country, other than proceedings under section 33, subsection 34(1), section 35 or subsection 45(1) or 61(1) of that Act, the Tribunal shall, on request, provide the government of that country with copies of any such information that is in documentary form or in any other form in which it may be readily and accurately copied, unless the information is information to which subsection 45(1) of this Act or subsection 84(1) of that Act applies.
1999, c. 12, s. 59(1)
455. (1) The portion of subsection 45(3.1) of the Act before paragraph (a) is replaced by the following:
Disclosure to Tribunal’s experts
(3.1) Despite subsection (1), the Tribunal may disclose information to which that subsection applies to an expert engaged to advise or assist the Tribunal for use, despite any other Act or law, by the expert only in proceedings before the Tribunal under the Special Import Measures Act or this Act, subject to any conditions that the Tribunal considers reasonably necessary or desirable to ensure that the information will not, without the written consent of the person who provided the information to the Tribunal, be disclosed by the expert to any person in any manner that is calculated or likely to make it available to
(2) Subsection 45(5) of the Act is amended by striking out “and” at the end of paragraph (b) and by adding the following after paragraph (b):
(b.1) persons engaged under subsection 11(2) of the Administrative Tribunals Support Service of Canada Act to advise or assist the Tribunal; and
1999, c. 12, s. 60; 2005, c. 38, par. 55(c)
456. Paragraph 49(b) of the Act is replaced by the following:
(b) the President indicates to the Tribunal in writing that subsection 84(1) of the Special Import Measures Act applies to information or material filed with it under paragraph 37(a) or 38(3)(b) or subsection 76.03(9) of that Act,
Application
457. Section 7, subsections 44.1(1) and 45(3.1) and (5) and paragraph 49(b) of the Act, as enacted or amended by sections 452 and 454 to 456, apply to goods of a NAFTA country as defined in subsection 2(2) of that Act.
R.S., c. 1 (5th Supp.)
Income Tax Act
458. Subparagraph 241(4)(d)(xii) of the Income Tax Act is replaced by the following:
(xii) to a member of the Canadian Cultural Property Export Review Board or an official of the Administrative Tribunals Support Service of Canada solely for the purposes of administering sections 32 to 33.2 of the Cultural Property Export and Import Act,
1991, c. 30
Public Sector Compensation Act
459. Schedule I to the Public Sector Compensation Act is amended by adding the following in alphabetical order under the heading ‘‘OTHER PORTIONS OF THE PUBLIC SERVICE”:
Administrative Tribunals Support Service of Canada
Service canadien d’appui aux tribunaux administratifs
1992, c. 33
Status of the Artist Act
2012, c. 19, s. 538
460. Subsection 19(2) of the Status of the Artist Act is replaced by the following:
Consultation
(2) In order to ensure that the purpose of this Part is achieved, the members of the Board may, in respect of any matter before it, consult with other members or with employees of the Administrative Tribunals Support Service of Canada.
2012, c. 19, s. 556(5)
461. Subsection 53(4) of the Act is replaced by the following:
Board’s duty and power
(4) If the Board is of the opinion that the complaint must be heard, it may appoint a member who was never seized of the matter, or an employee of the Administrative Tribunals Support Service of Canada, to assist the parties to settle it and, if the matter is not settled within a period that the Board considers reasonable in the circumstances, or if the Board decides not to appoint a person to assist the parties to settle it, the Board shall hear and determine the complaint.
2012, c. 19, s. 563
462. Section 65 of the Act is replaced by the following:
Persons not required to give evidence
65. (1) No member of the Board or person appointed by the Board or the Minister under this Part is required to give evidence in any civil action, suit or other proceeding, respecting information obtained in the discharge of their duties under this Part.
Chief Administrator and employees not required to give evidence
(2) Neither the Chief Administrator nor an employee of the Administrative Tribunals Support Service of Canada shall be required to give evidence in any civil action, suit or other proceeding respecting information obtained in the discharge of their duties in providing services to the Board.
1995, c. 44
Employment Equity Act
1998, c. 9, s. 39(1)
463. Subsection 28(7) of the Employment Equity Act is repealed.
2001, c. 29
Transportation Appeal Tribunal of Canada Act
464. The portion of subsection 5(1) of the Transportation Appeal Tribunal of Canada Act before paragraph (a) is replaced by the following:
Duties of Chairperson
5. (1) The Chairperson has supervision over, and direction of, the work of the Tribunal, including
2003, c. 22, par. 225(z.26)(E)
465. Section 10 of the Act is repealed.
2005, c. 34; 2013, c. 40, s. 205
Department of Employment and Social Development Act
466. The Department of Employment and Social Development Act is amended by adding the following after section 60:
Services and facilities
60.1 (1) The Minister may provide the Chief Administrator of the Administrative Tribunals Support Service of Canada with any administrative services and facilities that are necessary to enable him or her to provide support services and facilities to the Tribunal.
Spending authority
(2) The Minister may spend revenues obtained from the provision of services and facilities to the Chief Administrator, in the fiscal year in which they are received or, unless an appropriation Act provides otherwise, in the next fiscal year.
2012, c. 19, s. 224
467. Section 63 of the Act is replaced by the following:
Expenses and allowances
63. (1) Any party who is required to attend a hearing may, if the Chairperson in any particular case for special reasons considers it warranted, be reimbursed for their travel or living expenses up to the amounts determined by the Chief Administrator of the Administrative Tribunals Support Service of Canada, or be paid any allowance, including compensation for lost remuneration, in accordance with the rates fixed by that Chief Administrator.
Payments
(2) Any amount to be paid under subsection (1) may be paid out of moneys appropriated by Parliament for the expenditures of the Administrative Tribunals Support Service of Canada.
2005, c. 46
Public Servants Disclosure Protection Act
2006, c. 9, s. 201
468. Section 20.8 of the Public Servants Disclosure Protection Act is repealed.
2008, c. 22
Specific Claims Tribunal Act
469. Section 10 of the Specific Claims Tribunal Act and the heading before it are repealed.
470. The portion of subsection 12(1) of the Act before paragraph (a) is replaced by the following:
Rules of the Tribunal
12. (1) A committee of no more than six Tribunal members, appointed by the Chairperson, may make general rules for carrying out the work of the Tribunal and the management of its internal affairs, as well as rules governing its practice and procedures, including rules governing
2013, c. 40
Economic Action Plan 2013 Act, No. 2
471. (1) Section 365 of the Economic Action Plan 2013 Act, No. 2 is amended by replacing the section 13 that it enacts with the following:
Head office
13. The Board’s head office is to be in the National Capital Region as it is described in the schedule to the National Capital Act.
(2) Section 365 of the Act is amended by replacing the section 23 that it enacts with the following:
General power to assist parties
23. The Board or a member of the Board or an employee of the Administrative Tribunals Support Service of Canada who is authorized by the Board may, if the parties agree, assist the parties in resolving any issues in dispute at any stage of a proceeding and by any means that the Board considers appropriate, without prejudice to the Board’s power to determine issues that have not been settled.
(3) Section 365 of the Act is amended by replacing the portion of section 25 before paragraph (a) that it enacts with the following:
Chairperson’s duties
25. The Chairperson has supervision over and direction of the Board’s work, including
(4) Section 365 of the Act is amended by replacing the heading before section 28 and sections 28 to 30 that it enacts with the following:
Experts
Experts and advisors
30. The Chief Administrator of the Administrative Tribunals Support Service of Canada may engage on a temporary basis the services of mediators and other experts to assist the Board in an advisory capacity and, subject to the Governor in Council’s approval, fix their remuneration.
(5) Section 365 of the Act is amended by replacing the section 31 that it enacts with the following:
Board members and experts not compellable
31. (1) A member of the Board or any person who is engaged under section 30 is not competent or compellable to appear as a witness in any civil action, suit or other proceeding respecting information obtained in the exercise of their powers or the performance of their duties and functions.
Chief Administrator and employees not compellable
(2) The Chief Administrator or an employee of the Administrative Tribunals Support Service of Canada is not competent or compellable to appear as a witness in any civil action, suit or other proceeding respecting information obtained in the exercise of their powers or the performance of their duties and functions in providing services to the Board.
(6) Section 365 of the Act is amended by replacing the section 33 that it enacts with the following:
Immunity from proceedings — Board members, experts and others
33. (1) No criminal or civil proceedings lie against a member of the Board, any person who is engaged under section 30 or any person who is acting on the Board’s behalf for anything done — or omitted to be done — or reported or said by that member or that person in good faith in the course of the exercise or performance or purported exercise or performance of their powers, duties or functions.
Immunity from proceedings — Chief Administrator and employees
(2) No criminal or civil proceedings lie against the Chief Administrator or an employee of the Administrative Tribunals Support Service of Canada for anything done — or omitted to be done — or reported or said by that person in good faith in the course of the exercise or performance or purported exercise or perform-ance of their powers, duties or functions in providing services to the Board.
472. Subsection 366(2) of the Act is amended by replacing the paragraph 2(3)(a) that it enacts with the following:
(a) the person is engaged under section 30 of the Public Service Labour Relations and Employment Board Act; or
473. Subsection 404(2) of the Act is repealed.
474. Section 413 of the Act is amended by replacing the subsection 111(2) that it enacts with the following:
Meaning of “deputy head”
(2) For the purposes of this Part, “deputy head” includes a Commissioner appointed under subsection 4(5).
475. Section 447 of the Act is repealed.
476. Section 452 of the Act is repealed.
477. Section 455 of the Act is repealed.
478. Section 458 of the Act is repealed.
479. Section 460 of the Act is repealed.
Coordinating Amendments
2012, c. 24
480. (1) In this section, “other Act” means the Safe Food for Canadians Act.
(2) If section 78 of the other Act comes into force before section 376 of this Act, on the later of the day on which that section 78 comes into force and the day on which this Act receives royal assent, sections 449 to 451 of this Act are repealed.
(3) If section 78 of the other Act and section 376 of this Act come into force on the same day, then that section 78 is deemed to have come into force before that section 376.
(4) On the first day on which both section 376 of this Act and section 102 of the other Act are in force,
(a) subsection 33(1) of the Agriculture and Agri-Food Administrative Monetary Penalties Act is replaced by the following:
Duties of Chairperson
33. (1) The Chairperson apportions work among the Tribunal’s members.
(b) the heading before section 35 and sections 35 and 36 of the Agriculture and Agri-Food Administrative Monetary Penalties Act are repealed.
2013, c. 40
481. (1) In this section, “other Act” means the Economic Action Plan 2013 Act, No. 2.
(2) On the first day on which both section 376 of this Act and subsection 4(1) of the Public Service Labour Relations and Employment Board Act, as enacted by section 365 of the other Act, are in force,
(a) the schedule to the Administrative Tribunals Support Service of Canada Act is amended by adding the following in alphabetical order:
Public Service Labour Relations and Employment Board
Commission des relations de travail et de l’emploi dans la fonction publique
(b) section 81 of the Parliamentary Employment and Staff Relations Act is replaced by the following:
Facilities and staff
81. The Chief Administrator of the Administrative Tribunals Support Service of Canada shall provide an arbitrator appointed under section 49 and an adjudicator with the staff, the quarters and the other facilities that are necessary to enable the arbitrator or adjudicator to carry out their respective functions under this Part.
(c) section 83 of the Parliamentary Employment and Staff Relations Act and the heading before it are repealed;
(d) paragraph (h) of the definition “employee” in subsection 2(1) of the Public Service Labour Relations Act is replaced by the following:
(h) an employee of the Administrative Tribunals Support Service of Canada who provides any of the following services exclusively to the Board:
(i) mediation and dispute resolution serv-ices,
(ii) legal services,
(iii) advisory services relating to the Board’s exercise of its powers and per- formance of its duties and functions;
(e) section 11 of the Public Service Labour Relations Act is renumbered as subsection 11(1) and is amended by adding the following:
Facilities and administrative support
(2) The Chief Administrator of the Administrative Tribunals Support Service of Canada is to provide facilities and administrative support to the National Joint Council.
(f) the definition “employee” in subsection 206(1) of the Public Service Labour Relations Act is replaced by the following:
“employee”« fonction­naire »
“employee” has the meaning that would be assigned by the definition “employee” in subsection 2(1) if that definition were read without reference to paragraphs (e), (h) and (i) and without reference to the words “except in Part 2”.
(g) section 249 of the Public Service Labour Relations Act is replaced by the following:
Facilities and human resources
249. The Chief Administrator of the Administrative Tribunals Support Service of Canada must provide members of arbitration boards, members of public interest commissions, me-diators, adjudicators and persons seized of referrals under subsection 182(1) with the facilities and human resources necessary to enable them to carry out their functions under this Act.
(3) On the first day on which both section 376 of this Act and section 15 of the Public Service Labour Relations Act, as enacted by section 367 of the other Act, are in force, that section 15 is repealed.
Coming into Force
Order in council
482. This Division, except sections 471 to 481, comes into force on a day to be fixed by order of the Governor in Council.
Division 30
Apprentice Loans Act
Enactment of Act
Enactment
483. The Apprentice Loans Act is enacted as follows:
An Act respecting the making of loans to apprentices
SHORT TITLE
Short title
1. This Act may be cited as the Apprentice Loans Act.
INTERPRETATION
Definitions
2. (1) The following definitions apply in this Act.
“eligible trade”« métier admissible »
“eligible trade” means a trade listed in the schedule to the regulations.
“Minister”« ministre »
“Minister” means the Minister of Employment and Social Development.
“technical training provider”« fournisseur de formation technique »
“technical training provider” means an institution that is approved by a province for the purpose of providing technical training.
Other definitions
(2) In this Act, the words and expressions “apprentice”, “apprentice loan”, “borrower”, “eligible apprentice”, “technical training” and “technical training period” have the meanings assigned by the regulations.
PURPOSE
Purpose
3. The purpose of this Act is to assist eligible apprentices by making loans available to them.
APPRENTICE LOANS
Agreements with eligible apprentices
4. (1) Subject to subsection (2), the Minister, or any person authorized by order of the Minister to act on the Minister’s behalf, may enter into an agreement with any eligible apprentice who is registered in an eligible trade for the purpose of making an apprentice loan.
Financial terms and conditions
(2) Any terms and conditions in the agreement that could have a financial impact on Her Majesty in right of Canada are subject to approval by the Governor in Council, on the recommendation of the Minister with the concurrence of the Minister of Finance.
Agreements or arrangements with service providers
5. (1) The Minister may enter into an agreement or arrangement with any corporation incorporated under the laws of Canada or a province and carrying on business in Canada (in this section referred to as a “service provider”), respecting the administration of apprentice loans made by the Minister. An agreement may provide for, but is not limited to, any matter referred to in the regulations.
Receipt and Deposit of Public Money Regulations, 1997
(2) Despite section 3 of the Receipt and Deposit of Public Money Regulations, 1997, the portion of the following money that is public money and is collected or received electronically by a service provider that has entered into an agreement under subsection (1) must be paid to the credit of the Receiver General by depositing it, within two business days after the day on which it is collected or received, in an account established under subsection 17(2) of the Financial Administration Act:
(a) money collected or received as repayment of an apprentice loan or as payment of interest owing on that loan; and
(b) interest received by the service provider on the money referred to in paragraph (a).
Definition of “business day”
(3) In this section, “business day” means a day other than a Saturday or a holiday.
Suspension or denial of apprentice loans
6. The Minister may suspend or deny the making of apprentice loans to all those who are eligible apprentices participating in technical training provided by a technical training provid-er if the Minister is satisfied that there are compelling reasons to believe that the making of the apprentice loans would
(a) facilitate the commission by the technical training provider of an offence under this Act or any other Act of Parliament; or
(b) expose the eligible apprentices or Her Majesty in right of Canada to significant financial risk.
SPECIAL PAYMENTS
Special payments
7. The Minister may pay a province the amount that is determined in accordance with the regulations if
(a) the Minister determines that apprentices registered with the province are unable to enter into agreements for apprentice loans under section 4;
(b) the province has in place a program providing for financial assistance to apprentices; and
(c) the Minister considers that the purpose of the program is substantially similar to the purpose of this Act.
INTEREST-FREE AND DEFERRAL PERIODS
Interest-free period
8. (1) Subject to the regulations, no interest is payable by a borrower on an apprentice loan for the interest-free period that is set out in the regulations.
Deferral period
(2) No amount on account of principal or interest in respect of an apprentice loan is required to be paid by the borrower until the end of the prescribed period.
DEATH OR DISABILITY OF BORROWER
Death of borrower
9. All obligations of a borrower in respect of an apprentice loan terminate if the borrower dies.
Severe permanent disability
10. (1) All obligations of a borrower in respect of an apprentice loan terminate if the Minister is satisfied, on the basis of information specified by the Minister and provided by or on behalf of the borrower, that the borrower, by reason of the borrower’s severe permanent disability, is unable to repay the loan and will never be able to repay it.
Definition of “severe permanent disability”
(2) In this section, the expression “severe permanent disability” has the meaning assigned by the regulations.
MAXIMUM AMOUNT OF OUTSTANDING APPRENTICE LOANS
Maximum amount
11. The aggregate amount of apprentice loans made under this Act that are outstanding may not exceed the prescribed amount.
REGULATIONS
Regulations
12. (1) The Governor in Council may make regulations
(a) defining the words and expressions referred to in subsections 2(2), 10(2) and 17(7);
(b) establishing a schedule that sets out a list of eligible trades, including eligible trades by province;
(c) prescribing the circumstances in which a borrower is or ceases to be an eligible apprentice;
(d) providing for the conditions to be met before a disbursement in respect of an apprentice loan may be made;
(e) prescribing the manner of determining the amount that may be paid to a province under section 7;
(f) prescribing the manner of determining the interest-free period referred to in subsection 8(1), including any conditions for continued eligibility for an interest-free period;
(g) prescribing the circumstances under which an apprentice loan may be denied to an eligible apprentice, or an interest-free period referred to in subsection 8(1) may be terminated by the Minister;
(h) prescribing the maximum amount of an apprentice loan that may be made to an eligible apprentice for each technical training period;
(i) prescribing the maximum period that may elapse after which, despite anything in this Act, the principal amount of an apprentice loan and interest on that amount begin to be payable by the borrower;
(j) prescribing the maximum number of technical training periods for which an apprentice is eligible to be advanced an apprentice loan;
(k) providing for the establishment and operation of a program to provide special interest-free or interest-reduced periods to borrowers or classes of borrowers, including the terms and conditions of the granting or termination of those special periods;
(l) providing for repayment of apprentice loans by borrowers or classes of borrowers on an income-contingent basis;
(m) prescribing information to be included in any form or document referred to in section 13 in addition to any information that is otherwise required under this Act to be included in the form or document;
(n) providing for the times referred to in paragraph 15(a);
(o) providing for the form and manner in which information referred to in paragraph 15(b) is to be provided;
(p) providing for the measures referred to in subsection 20(1);
(q) providing for the period after which the Minister may no longer take a measure referred to in paragraph (p);
(r) prescribing anything that, by this Act, is to be prescribed by the regulations; and
(s) generally, for carrying into effect the purposes and provisions of this Act.
Maximum aggregate amount of outstanding apprentice loans
(2) On the Minister’s recommendation with the Minister of Finance’s concurrence, the Governor in Council may make regulations, for the purposes of section 11,
(a) prescribing the aggregate amount of outstanding apprentice loans that may not be exceeded; and
(b) prescribing the apprentice loans that are to be considered for the purposes of determining, at a given time, the aggregate amount of outstanding apprentice loans.
Eligible trades
(3) The Minister may, by regulation, amend the schedule to the regulations by adding a trade to it or removing a trade from it.
Externally produced material
(4) A regulation made under this section may incorporate by reference documents produced by a person or body other than the Minister, including by
(a) an organization established for the purpose of writing standards, including an organization accredited by the Standards Council of Canada;
(b) an industrial or trade organization; or
(c) a government.
Reproduced or translated material
(5) A regulation made under this section may incorporate by reference documents that the Minister reproduces or translates from documents produced by a body or person other than the Minister
(a) with any adaptations of form and reference that will facilitate their incorporation into the regulation; or
(b) in a form that sets out only the parts of them that apply for the purposes of the regulation.
Jointly produced documents
(6) A regulation made under this section may incorporate by reference documents that the Minister produces jointly with another government for the purpose of harmonizing the regulation with other laws.
Internally produced standards
(7) A regulation made under this section may incorporate by reference technical or explanatory documents that the Minister produces, including
(a) specifications, classifications or other information of a technical nature; and
(b) test methods, procedures, operational standards, safety standards or performance standards of a technical nature.
Incorporation as amended from time to time
(8) Documents may be incorporated by reference as amended from time to time.
For greater certainty
(9) Subsections (4) to (8) are for greater certainty and do not limit any authority to make regulations incorporating material by reference that exists apart from those subsections.
Accessibility
(10) The Minister must ensure that any document that is incorporated by reference in the regulation is accessible.
Defence
(11) A person is not liable to be found guilty of an offence for any contravention in respect of which a document that is incorporated by reference in the regulation is relevant unless, at the time of the alleged contravention, the document was accessible as required by subsection (10) or it was otherwise accessible to the person.
Registration and publication not required
(12) For greater certainty, a document that is incorporated by reference in the regulation is not required to be transmitted for registration or published in the Canada Gazette under the Statutory Instruments Act by reason only that it is incorporated by reference.
GENERAL
Forms and documents
13. A form or other document that is to be used in connection with making apprentice loans, or to be otherwise used for the effective operation of this Act, must be either determined by the Minister or approved by the Minister.
Right of recovery by Minister
14. An apprentice loan that is made to a borrower who is not of full age and any interest on the loan are recoverable by the Minister from the borrower as though the borrower had been of full age at the time the agreement was entered into.
Waiver
15. On application by an eligible apprentice or a borrower, the Minister may, to avoid undue hardship to the apprentice or borrower, waive
(a) a requirement of the regulations with respect to the times within which information in respect of the eligible apprentice or borrower is to be provided; or
(b) a requirement of the regulations with respect to the form or manner in which information in respect of the eligible apprentice or borrower is to be provided, or a requirement determined or approved by the Minister with respect to a form or other document in which such information is to be provided.
Apprentice loan denied due to error
16. If the Minister is satisfied that, as a result of an error made in the administration of this Act or the regulations, a person was denied an apprentice loan to which the person would have been entitled, the Minister may take remedial action to place the person in the position that he or she would have been in under this Act had the error not been made.
Limitation or prescription period
17. (1) Subject to this section, no action or proceedings may be taken to recover money owing under this Act after the end of the six-year period that begins on the day on which the money becomes due and payable.
Deduction and set-off
(2) Money owing by a person under this Act may be recovered at any time by way of deduction from, set-off against or, in Quebec, compensation against any sum of money that may be due or payable by Her Majesty in right of Canada to the person or their estate or succession.
Acknowledgment of liability
(3) If a person acknowledges liability for money owing under this Act, the time during which the limitation or prescription period has run before the acknowledgment of liability does not count in the calculation of that period.
Acknowledgment of liability after end of limitation or prescription period
(4) If a person acknowledges liability for money owing under this Act after the end of the limitation or prescription period, an action or proceedings to recover the money may, subject to subsections (3) and (5), be brought within six years after the date of the acknowledgment of liability.
Limitation or prescription period suspended
(5) The running of a limitation or prescription period in respect of an apprentice loan is suspended during any period in which it is prohibited to commence or continue an action or other proceedings against the borrower to recover money owing under the loan.
Enforcement proceedings
(6) This section does not apply in respect of an action or proceedings relating to the execution, renewal or enforcement of a judgment.
Definition of “acknowledgement of liability”
(7) In this section, the expression “acknowledgement of liability” has the meaning assigned by the regulations.
Requirement to provide information or documents
18. (1) For the purpose of verifying compliance or preventing non-compliance with this Act, the Minister may, by notice served personally or by confirmed delivery service, require any person to whom an apprentice loan has been made to provide the Minister, within the time and in the manner that are stipulated in the notice, with any information or document that is in their possession or to which they could reasonably be expected to have access.
Copies as evidence
(2) When a document is provided in accord-ance with subsection (1), the Minister may make, or cause to be made, one or more certified copies of it and any of those copies is evidence of the nature and content of the original document and has the same probative force as the original document would have if it were proven in the ordinary way.
False statement or information
19. (1) Every person who, in respect of an apprentice loan, knowingly makes any false statement or misrepresentation, including by omission, in an application or other document or knowingly provides any false or misleading information, including by omission, is guilty of an offence and liable on summary conviction to a fine not exceeding $1,000.
Limitation period
(2) A prosecution for an offence under this Act may not be instituted later than six years after the time when the subject matter of the complaint arose.
Administrative measures
20. (1) If a person, in respect of an apprentice loan, knowingly makes any false statement or misrepresentation, including by omission, in an application or other document or knowingly provides any false or misleading information, including by omission, the Minister may take any measure provided for in the regulations.
Notice
(2) However, the Minister may not take any measure under subsection (1) without having given the person 60 days’ notice of the Minister’s intention to take it.
Submissions
(3) The person may make submissions to the Minister in respect of the measure at any time.
Rescission or modification of measure
(4) The Minister may rescind or modify a measure taken under subsection (1) if new facts are presented or the Minister considers that the measure was taken without knowledge of a material fact or on the basis of a mistake concerning one.
Authority to enter into agreements and arrangements
21. The Minister may
(a) enter into agreements or arrangements with any department, board or agency of the Government of Canada or any other public or private organization or agency to assist the Minister in carrying out the purposes and provisions of this Act; and
(b) with the approval of the Governor in Council, enter into agreements or arrangements with the government of any province to facilitate the administration or enforcement of this Act.
Payment out of C.R.F.
22. Any amount payable by the Minister under this Act, the regulations or an agreement or arrangement entered into under this Act, including any apprentice loans to be made by the Minister, is to be paid out of the Consolidated Revenue Fund.
Consequential Amendments
R.S., c. B-3; 1992, c. 27, s. 2
Bankruptcy and Insolvency Act
1997, c. 12, s. 105(2)
484. (1) Subsection 178(1) of the Bankruptcy and Insolvency Act is amended by striking out “or” at the end of paragraph (g) and by replacing paragraph (h) with the following:
(g.1) any debt or obligation in respect of a loan made under the Apprentice Loans Act where the date of bankruptcy of the bankrupt occurred
(i) before the date on which the bankrupt ceased, under that Act, to be an eligible apprentice within the meaning of that Act, or
(ii) within seven years after the date on which the bankrupt ceased to be an eligible apprentice; or
(h) any debt for interest owed in relation to an amount referred to in any of paragraphs (a) to (g.1).
2005, c. 47, s. 107(3)
(2) The portion of subsection 178(1.1) of the Act before paragraph (a) is replaced by the following:
Court may order non-application of subsection (1)
(1.1) At any time after five years after the day on which a bankrupt who has a debt referred to in paragraph (1)(g) or (g.1) ceases to be a full- or part-time student or an eligible apprentice, as the case may be, under the applicable Act or enactment, the court may, on application, order that subsection (1) does not apply to the debt if the court is satisfied that
2005, c. 34; 2013, c. 40, s. 204
Department of Employment and Social Development Act
485. Section 70.1 of the Department of Employment and Social Development Act is amended by adding the following after paragraph (e):
(e.1) the Apprentice Loans Act;
Coming into Force
Order in council
486. This Division comes into force on a day to be fixed by order of the Governor in Council.
SCHEDULE 1 
(Section 96)
Most-Favoured-Nation Tariff
Preferential Tariff
Tariff Item 
Description of Goods
Initial Rate
Final Rate
Initial Rate
Final Rate
8905.20.11
---Drilling platforms:
----Used in drilling activity for exploration, 
delineation or development of offshore projects
Free
Free (A)
UST: Free
MT: Free
MUST: Free
CT: Free
CIAT: Free
CRT: Free
IT: Free
NT: Free
SLT: Free
JT: Free
PT: Free
COLT: Free
PAT: Free
GPT: Free
LDCT: Free
CCCT: Free
AUT: N/A
NZT: N/A
UST: Free (A)
MT: Free (A)
MUST: Free (A)
CT: Free (A)
CIAT: Free (A)
CRT: Free (A)
IT: Free (A)
NT: Free (A)
SLT: Free (A)
JT: Free (A)
PT: Free (A)
COLT: Free (A)
PAT: Free (A)
GPT: Free (A)
LDCT: Free (A)
CCCT: Free (A)
AUT: N/A 
NZT: N/A 
8905.20.19
----Other
20%
20% (A)
UST: Free
MT: Free
MUST: Free
CT: Free
CIAT: Free
CRT: Free
IT: 15%
NT: 15%
JT: Free
PT: 2.5%
COLT: 8.5%
PAT: Free
GPT: 20%
LDCT: Free
CCCT: Free
AUT: N/A
NZT: N/A
UST: Free (A)
MT: Free (A)
MUST: Free (A)
CT: Free (A)
CIAT: Free (A)
CRT: Free (A)
IT: Free (F)
NT: Free (F)
JT: Free (A)
PT: Free (F)
COLT: Free (F)
PAT: Free (A)
GPT: 20% (A)
LDCT: Free (A)
CCCT: Free (A)
AUT: N/A 
NZT: N/A 
8905.90.11
---Drill-ships, drilling barges and
floating drilling rigs:
----Drill-ships used in drilling activity 
for exploration, delineation or development 
of offshore projects
Free
Free (A)
UST: Free
MT: Free
MUST: Free
CT: Free
CIAT: Free
CRT: Free
IT: Free
NT: Free
SLT: Free
JT: Free
PT: Free
COLT: Free
PAT: Free
GPT: Free
LDCT: Free
CCCT: Free
AUT: N/A
NZT: N/A
UST: Free (A)
MT: Free (A)
MUST: Free (A)
CT: Free (A)
CIAT: Free (A)
CRT: Free (A)
IT: Free (A)
NT: Free (A)
SLT: Free (A)
JT: Free (A)
PT: Free (A)
COLT: Free (A)
PAT: Free (A)
GPT: Free (A)
LDCT: Free (A)
CCCT: Free (A)
AUT: N/A 
NZT: N/A 
8905.90.19
----Other
20%
20% (A)
UST: Free
MT: Free
MUST: Free
CT: Free
CIAT: Free
CRT: Free
IT: 15%
NT: 15%
SLT: 15%
JT: Free
PT: 2.5%
COLT: 8.5%
PAT: Free
GPT: 20%
LDCT: Free
CCCT: Free
AUT: N/A
NZT: N/A
UST: Free (A)
MT: Free (A)
MUST: Free (A)
CT: Free (A)
CIAT: Free (A)
CRT: Free (A)
IT: Free (F)
NT: Free (F)
SLT: Free (F)
JT: Free (A)
PT: Free (F)
COLT: Free (F)
PAT: Free (A)
GPT: 20% (A)
LDCT: Free (A)
CCCT: Free (A)
AUT: N/A 
NZT: N/A 
SCHEDULE 2 
(Section 97)
Tariff
Item
Most-Favoured-Nation Tariff
Preferential Tariff
8905.20.19
Effective on July 1, 2014        IT: 12.5%
Effective on July 1, 2015         IT: 10%
Effective on July 1, 2016        IT: 7.5%
Effective on July 1, 2017         IT: 5%
Effective on July 1, 2018         IT: 2.5%
Effective on July 1, 2019        IT: Free
Effective on July 1, 2014         NT: 12.5% 
Effective on July 1, 2015         NT: 10%
Effective on July 1, 2016         NT: 7.5%
Effective on July 1, 2017         NT: 5%
Effective on July 1, 2018         NT: 2.5%
Effective on July 1, 2019        NT: Free
Effective on July 1, 2014        SLT: 12.5%
Effective on July 1, 2015        SLT: 10%
Effective on July 1, 2016        SLT: 7.5%
Effective on July 1, 2017        SLT: 5%
Effective on July 1, 2018        SLT: 2.5%
Effective on July 1, 2019        SLT: Free
Effective on January 1, 2015        PT: Free
Effective on January 1, 2015        COLT: 5.5%
Effective on January 1, 2016        COLT: 2.5%
Effective on January 1, 2017         COLT: Free
8905.90.19
Effective on July 1, 2014        IT: 12.5%
Effective on July 1, 2015         IT: 10%
Effective on July 1, 2016        IT: 7.5%
Effective on July 1, 2017         IT: 5%
Effective on July 1, 2018         IT: 2.5%
Effective on July 1, 2019        IT: Free
Effective on July 1, 2014         NT: 12.5% 
Effective on July 1, 2015         NT: 10%
Effective on July 1, 2016         NT: 7.5%
Effective on July 1, 2017         NT: 5%
Effective on July 1, 2018         NT: 2.5%
Effective on July 1, 2019        NT: Free
Effective on July 1, 2014        SLT: 12.5%
Effective on July 1, 2015        SLT: 10%
Effective on July 1, 2016        SLT: 7.5%
Effective on July 1, 2017        SLT: 5%
Effective on July 1, 2018        SLT: 2.5%
Effective on July 1, 2019        SLT: Free
Effective on January 1, 2015        PT: Free
Effective on January 1, 2015        COLT: 5.5%
Effective on January 1, 2016        COLT: 2.5%
Effective on January 1, 2017         COLT: Free
SCHEDULE 3 
(Section 99)
SCHEDULE 
(Section 2)
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
WHEREAS, THE GOVERNMENT OF CANADA AND THE GOVERNMENT OF THE UNITED STATES OF AMERICA (each, a “Party” and together, the “Parties”) have a longstanding and close relationship with respect to mutual assistance in tax matters and desire to conclude an agreement to improve international tax compliance by further building on that relationship;
WHEREAS, Article XXVII of the Convention between Canada and the United States of America with Respect to Taxes on Income and on Capital, done at Washington on 26 September 1980, as amended by the Protocols done on 14 June 1983, 28 March 1984, 17 March 1995, 29 July 1997 and 21 September 2007 (the “Convention”) authorizes the exchange of information for tax purposes, including on an automatic basis;
WHEREAS, the United States of America enacted provisions commonly known as the Foreign Account Tax Compliance Act (“FATCA”), which introduce a reporting regime for financial institutions with respect to certain accounts;
WHEREAS, the Governments of Canada and the United States of America are supportive of applying the underlying policy goal of FATCA on a reciprocal basis to improve tax compliance;
WHEREAS, FATCA has raised a number of issues, including that Canadian financial institutions may not be able to comply with certain aspects of FATCA due to domestic legal impediments;
WHEREAS, the Government of the United States of America collects information regarding certain accounts maintained by U.S. financial institutions held by residents of Canada and is committed to exchanging such information with the Government of Canada and pursuing equivalent levels of exchange;
WHEREAS, the Parties are committed to working together over the longer term towards achieving common reporting and due diligence standards for financial institutions;
WHEREAS, the Government of the United States of America acknowledges the need to coordinate the reporting obligations under FATCA with other U.S. tax reporting obligations of Canadian financial institutions to avoid duplicative reporting;
WHEREAS, an intergovernmental approach to FATCA implementation would facilitate compliance by Canadian financial institutions while protecting the ability of Canadians to access financial services;
WHEREAS, the Parties desire to conclude an agreement to improve international tax compliance and provide for the implementation of FATCA based on domestic reporting and reciprocal automatic exchange pursuant to the Convention and subject to the confidentiality and other protections provided for therein, including the provisions limiting the use of the information exchanged under the Convention;
NOW, THEREFORE, THE PARTIES HAVE AGREED AS FOLLOWS:
ARTICLE 1 
Definitions
1. For purposes of this agreement and any annexes thereto (“Agreement”), the following terms shall have the meanings set forth below:
a) The term “United States” has the same meaning as in the Convention. Any reference to a “State” of the United States includes the District of Columbia.
b) The term “U.S. Territory” means American Samoa, the Commonwealth of the Northern Mariana Islands, Guam, the Commonwealth of Puerto Rico, or the U.S. Virgin Islands.
c) The term “IRS” means the U.S. Internal Revenue Service.
d) The term “Canada” has the same meaning as in the Convention.
e) The term “Partner Jurisdiction” means a jurisdiction that has in effect an agreement with the United States to facilitate the implementation of FATCA. The IRS shall publish a list identifying all Partner Jurisdictions.
f) The term “Competent Authority” means:
(1) in the case of the United States, the Secretary of the Treasury or the Secretary’s delegate; and
(2) in the case of Canada, the Minister of National Revenue or the Minister of National Revenue’s authorized representative.
g) The term “Financial Institution” means a Custodial Institution, a Depository Institution, an Investment Entity, or a Specified Insurance Company.
h) The term “Custodial Institution” means any Entity that holds, as a substantial portion of its business, financial assets for the account of others. An entity holds financial assets for the account of others as a substantial portion of its business if the entity’s gross income attributable to the holding of financial assets and related financial services equals or exceeds 20 percent of the entity’s gross income during the shorter of:
(1) the three-year period that ends on December 31 (or the final day of a non-calendar year accounting period) prior to the year in which the determination is being made; or
(2) the period during which the entity has been in existence.
i) The term “Depository Institution” means any Entity that accepts deposits in the ordinary course of a banking or similar business.
j) The term “Investment Entity” means any Entity that conducts as a business (or is managed by an entity that conducts as a business) one or more of the following activities or operations for or on behalf of a customer:
(1) trading in money market instruments (cheques, bills, certificates of deposit, derivatives, etc.); foreign exchange; exchange, interest rate and index instruments; transferable securities; or commodity futures trading;
(2) individual and collective portfolio management; or
(3) otherwise investing, administering, or managing funds or money on behalf of other persons.
This subparagraph 1(j) shall be interpreted in a manner consistent with similar language set forth in the definition of “financial institution” in the Financial Action Task Force Recommendations.
k) The term “Specified Insurance Company” means any Entity that is an insurance company (or the holding company of an insurance company) that issues, or is obligated to make payments with respect to, a Cash Value Insurance Contract or an Annuity Contract.
l) The term “Canadian Financial Institution” means:
(1) any Financial Institution that is resident in Canada, but excluding any branch of such Financial Institution that is located outside Canada, and
(2) any branch of a Financial Institution that is not resident in Canada, if such branch is located in Canada.
m) The term “Partner Jurisdiction Financial Institution” means:
(1) any Financial Institution that is established in a Partner Jurisdiction, but excluding any branch of such Financial Institution that is located outside the Partner Jurisdiction, and
(2) any branch of a Financial Institution that is not established in the Partner Jurisdiction, if such branch is located in the Partner Jurisdiction.
n) The term “Reporting Financial Institution” means a Reporting Canadian Financial Institution or a Reporting U.S. Financial Institution, as the context requires.
o) The term “Reporting Canadian Financial Institution” means any Canadian Financial Institution that is not a Non-Reporting Canadian Financial Institution.
p) The term “Reporting U.S. Financial Institution” means:
(1) any Financial Institution that is resident in the United States, but excluding any branch of such Financial Institution that is located outside the United States, and
(2) any branch of a Financial Institution that is not resident in the United States, if such branch is located in the United States,
provided that the Financial Institution or branch has control, receipt, or custody of income with respect to which information is required to be exchanged under subparagraph (2)(b) of Article 2 of this Agreement.
q) The term “Non-Reporting Canadian Financial Institution” means any Canadian Financial Institution, or other Entity resident in Canada, that is identified in Annex II as a Non-Reporting Canadian Financial Institution or that otherwise qualifies as a deemed compliant FFI or an exempt beneficial owner under relevant U.S. Treasury Regulations in effect on the date of signature of this Agreement.
r) The term “Nonparticipating Financial Institution” means a nonparticipating FFI, as that term is defined in relevant U.S. Treasury Regulations, but does not include a Canadian Financial Institution or other Partner Jurisdiction Financial Institution other than a Financial Institution treated as a Nonparticipating Financial Institution pursuant to subparagraph 2(b) of Article 5 of this Agreement or the corresponding provision in an agreement between the United States and a Partner Jurisdiction.
s) The term “Financial Account” means an account maintained by a Financial Institution, and includes:
(1) in the case of an Entity that is a Financial Institution solely because it is an Investment Entity, any equity or debt interest (other than interests that are regularly traded on an established securities market) in the Financial Institution;
(2) in the case of a Financial Institution not described in subparagraph 1(s)(1) of this Article, any equity or debt interest in the Financial Institution (other than interests that are regularly traded on an established securities market), if:
(A) the value of the debt or equity interest is determined, directly or indirectly, primarily by reference to assets that give rise to U.S. Source Withholdable Payments, and
(B) the class of interests was established with a purpose of avoiding reporting in accordance with this Agreement; and
(3) any Cash Value Insurance Contract and any Annuity Contract issued or maintained by a Financial Institution, other than a noninvestment-linked, nontransferable immediate life annuity that is issued to an individual and monetizes a pension or disability benefit provided under an account, product, or arrangement identified as excluded from the definition of Financial Account in Annex II.
Notwithstanding the foregoing, the term “Financial Account” does not include any account, product, or arrangement identified as excluded from the definition of Financial Account in Annex II. For purposes of this Agreement, interests are “regularly traded” if there is a meaningful volume of trading with respect to the interests on an ongoing basis, and an “established securities market” means an exchange that is officially recognized and supervised by a governmental authority in which the market is located and that has a meaningful annual value of shares traded on the exchange. For purposes of this subparagraph 1(s), an interest in a Financial Institution is not “regularly traded” and shall be treated as a Financial Account if the holder of the interest (other than a Financial Institution acting as an intermediary) is registered on the books of such Financial Institution. The preceding sentence will not apply to interests first registered on the books of such Financial Institution prior to July 1, 2014, and with respect to interests first registered on the books of such Financial Institution on or after July 1, 2014, a Financial Institution is not required to apply the preceding sentence prior to January 1, 2016.
t) The term “Depository Account” includes any commercial, checking, savings, time, or thrift account, or an account that is evidenced by a certificate of deposit, thrift certificate, investment certificate, certificate of indebtedness, or other similar instrument maintained by a Financial Institution in the ordinary course of a banking or similar business. A Depository Account also includes an amount held by an insurance company pursuant to a guaranteed investment contract or similar agreement to pay or credit interest thereon.
u) The term “Custodial Account” means an account (other than an Insurance Contract or Annuity Contract) for the benefit of another person that holds any financial instrument or contract held for investment (including, but not limited to, a share or stock in a corporation, a note, bond, debenture, or other evidence of indebtedness, a currency or commodity transaction, a credit default swap, a swap based upon a nonfinancial index, a notional principal contract, an Insurance Contract or Annuity Contract, and any option or other derivative instrument).
v) The term “Equity Interest” means, in the case of a partnership that is a Financial Institution, either a capital or profits interest in the partnership. In the case of a trust that is a Financial Institution, an Equity Interest is considered to be held by any person treated as a settlor or beneficiary of all or a portion of the trust, or any other natural person exercising ultimate effective control over the trust. A Specified U.S. Person shall be treated as being a beneficiary of a foreign trust if such Specified U.S. Person has the right to receive directly or indirectly (for example, through a nominee) a mandatory distribution or may receive, directly or indirectly, a discretionary distribution from the trust.
w) The term “Insurance Contract” means a contract (other than an Annuity Contract) under which the issuer agrees to pay an amount upon the occurrence of a specified contingency involving mortality, morbidity, accident, liability, or property risk.
x) The term “Annuity Contract” means a contract under which the issuer agrees to make payments for a period of time determined in whole or in part by reference to the life expectancy of one or more individuals. The term also includes a contract that is considered to be an Annuity Contract in accordance with the law, regulation, or practice of the jurisdiction in which the contract was issued, and under which the issuer agrees to make payments for a term of years.
y) The term “Cash Value Insurance Contract” means an Insurance Contract (other than an indemnity reinsurance contract between two insurance companies) that has a Cash Value greater than $50,000.
z) The term “Cash Value” means the greater of (i) the amount that the policyholder is entitled to receive upon surrender or termination of the contract (determined without reduction for any surrender charge or policy loan), and (ii) the amount the policyholder can borrow under or with regard to the contract. Notwithstanding the foregoing, the term “Cash Value” does not include an amount payable under an Insurance Contract as:
(1) a personal injury or sickness benefit or other benefit providing indemnification of an economic loss incurred upon the occurrence of the event insured against;
(2) a refund to the policyholder of a previously paid premium under an Insurance Contract (other than under a life insurance contract) due to policy cancellation or termination, decrease in risk exposure during the effective period of the Insurance Contract, or arising from a redetermination of the premium due to correction of posting or other similar error; or
(3) a policyholder dividend based upon the underwriting experience of the contract or group involved.
aa) The term “Reportable Account” means a U.S. Reportable Account or a Canadian Reportable Account, as the context requires.
bb) The term “Canadian Reportable Account” means a Financial Account maintained by a Reporting U.S. Financial Institution if:
(1) in the case of a Depository Account, the account is held by an individual resident in Canada and more than $10 of interest is paid to such account in any given calendar year; or
(2) in the case of a Financial Account other than a Depository Account, the Account Holder is a resident of Canada, including an Entity that certifies that it is resident in Canada for tax purposes, with respect to which U.S. source income that is subject to reporting under chapter 3 of subtitle A or chapter 61 of subtitle F of the U.S. Internal Revenue Code is paid or credited.
cc) The term “U.S. Reportable Account” means a Financial Account maintained by a Reporting Canadian Financial Institution and held by one or more Specified U.S. Persons or by a Non-U.S. Entity with one or more Controlling Persons that is a Specified U.S. Person. Notwithstanding the foregoing, an account shall not be treated as a U.S. Reportable Account if such account is not identified as a U.S. Reportable Account after application of the due diligence procedures in Annex I.
dd) The term “Account Holder” means the person listed or identified as the holder of a Financial Account by the Financial Institution that maintains the account. A person, other than a Financial Institution, holding a Financial Account for the benefit or account of another person as agent, custodian, nominee, signatory, investment advisor, or intermediary, is not treated as the Account Holder for purposes of this Agreement, and such other person is treated as the Account Holder. For purposes of the immediately preceding sentence, the term “Financial Institution” does not include a Financial Institution organized or incorporated in a U.S. Territory. In the case of a Cash Value Insurance Contract or an Annuity Contract, the Account Holder is any person entitled to access the Cash Value or change the beneficiary of the contract. If no person can access the Cash Value or change the beneficiary, the Account Holder is any person named as the owner in the contract and any person with a vested entitlement to payment under the terms of the contract. Upon the maturity of a Cash Value Insurance Contract or an Annuity Contract, each person entitled to receive a payment under the contract is treated as an Account Holder.
ee) The term “U.S. Person” means:
(1) a U.S. citizen or resident individual,
(2) a partnership or corporation organized in the United States or under the laws of the United States or any State thereof,
(3) a trust if
(A) a court within the United States would have authority under applicable law to render orders or judgments concerning substantially all issues regarding administration of the trust, and
(B) one or more U.S. persons have the authority to control all substantial decisions of the trust, or
(4) an estate of a decedent that is a citizen or resident of the United States.
This subparagraph 1(ee) shall be interpreted in accordance with the U.S. Internal Revenue Code.
ff) The term “Specified U.S. Person” means a U.S. Person, other than:
(1) a corporation the stock of which is regularly traded on one or more established securities markets;
(2) any corporation that is a member of the same expanded affiliated group, as defined in section 1471(e)(2) of the U.S. Internal Revenue Code, as a corporation described in clause (1);
(3) the United States or any wholly owned agency or instrumentality thereof;
(4) any State of the United States, any U.S. Territory, any political subdivision of any of the foregoing, or any wholly owned agency or instrumentality of any one or more of the foregoing;
(5) any organization exempt from taxation under section 501(a) of the U.S. Internal Revenue Code or an individual retirement plan as defined in section 7701(a)(37) of the U.S. Internal Revenue Code;
(6) any bank as defined in section 581 of the U.S. Internal Revenue Code;
(7) any real estate investment trust as defined in section 856 of the U.S. Internal Revenue Code;
(8) any regulated investment company as defined in section 851 of the U.S. Internal Revenue Code or any entity registered with the U.S. Securities and Exchange Commission under the U.S. Investment Company Act of 1940;
(9) any common trust fund as defined in section 584(a) of the U.S. Internal Revenue Code;
(10) any trust that is exempt from tax under section 664(c) of the U.S. Internal Revenue Code or that is described in section 4947(a)(1) of the U.S. Internal Revenue Code;
(11) a dealer in securities, commodities, or derivative financial instruments (including notional principal contracts, futures, forwards, and options) that is registered as such under the laws of the United States or any State thereof;
(12) a broker as defined in section 6045(c) of the U.S. Internal Revenue Code; or
(13) any tax exempt trust under a plan that is described in section 403(b) or section 457(b) of the U.S. Internal Revenue Code.
gg) The term “Entity” means a legal person or a legal arrangement such as a trust.
hh) The term “Non-U.S. Entity” means an Entity that is not a U.S. Person.
ii) The term “U.S. Source Withholdable Payment” means any payment of interest (including any original issue discount), dividends, rents, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, and other fixed or determinable annual or periodical gains, profits, and income, if such payment is from sources within the United States. Notwithstanding the foregoing, a U.S. Source Withholdable Payment does not include any payment that is not treated as a withholdable payment in relevant U.S. Treasury Regulations.
jj) An Entity is a “Related Entity” of another Entity if either Entity controls the other Entity, or the two Entities are under common control. For this purpose control includes direct or indirect ownership of more than 50 percent of the vote or value in an Entity. Notwithstanding the foregoing, Canada may treat an Entity as not a Related Entity of another Entity if the two Entities are not members of the same expanded affiliated group as defined in section 1471(e)(2) of the U.S. Internal Revenue Code.
kk) The term “U.S. TIN” means a U.S. federal taxpayer identifying number.
ll) The term “Canadian TIN” means a Canadian taxpayer identifying number.
mm) The term “Controlling Persons” means the natural persons who exercise control over an Entity. In the case of a trust, such term means the settlor, the trustees, the protector (if any), the beneficiaries or class of beneficiaries, and any other natural person exercising ultimate effective control over the trust, and in the case of a legal arrangement other than a trust, such term means persons in equivalent or similar positions. The term “Controlling Persons” shall be interpreted in a manner consistent with the Financial Action Task Force Recommendations.
2. Any term not otherwise defined in this Agreement shall, unless the context otherwise requires or the Competent Authorities agree to a common meaning (as permitted by domestic law), have the meaning that it has at that time under the law of the Party applying this Agreement, any meaning under the applicable tax laws of that Party prevailing over a meaning given to the term under other laws of that Party.
ARTICLE 2 
Obligations to Obtain and Exchange Information with Respect to Reportable Accounts
1. Subject to the provisions of Article 3 of this Agreement, each Party shall obtain the information specified in paragraph 2 of this Article with respect to all Reportable Accounts and shall annually exchange this information with the other Party on an automatic basis pursuant to the provisions of Article XXVII of the Convention.
2. The information to be obtained and exchanged is:
a) In the case of Canada with respect to each U.S. Reportable Account of each Reporting Canadian Financial Institution:
(1) the name, address, and U.S. TIN of each Specified U.S. Person that is an Account Holder of such account and, in the case of a Non-U.S. Entity that, after application of the due diligence procedures set forth in Annex I, is identified as having one or more Controlling Persons that is a Specified U.S. Person, the name, address, and U.S. TIN (if any) of such Entity and each such Specified U.S. Person;
(2) the account number (or functional equivalent in the absence of an account number);
(3) the name and identifying number of the Reporting Canadian Financial Institution;
(4) the account balance or value (including, in the case of a Cash Value Insurance Contract or Annuity Contract, the Cash Value or surrender value) as of the end of the relevant calendar year or other appropriate reporting period or, if the account was closed during such year, immediately before closure;
(5) in the case of any Custodial Account:
(A) the total gross amount of interest, the total gross amount of dividends, and the total gross amount of other income generated with respect to the assets held in the account, in each case paid or credited to the account (or with respect to the account) during the calendar year or other appropriate reporting period; and
(B) the total gross proceeds from the sale or redemption of property paid or credited to the account during the calendar year or other appropriate reporting period with respect to which the Reporting Canadian Financial Institution acted as a custodian, broker, nominee, or otherwise as an agent for the Account Holder;
(6) in the case of any Depository Account, the total gross amount of interest paid or credited to the account during the calendar year or other appropriate reporting period; and
(7) in the case of any account not described in subparagraph 2(a)(5) or 2(a)(6) of this Article, the total gross amount paid or credited to the Account Holder with respect to the account during the calendar year or other appropriate reporting period with respect to which the Reporting Canadian Financial Institution is the obligor or debtor, including the aggregate amount of any redemption payments made to the Account Holder during the calendar year or other appropriate reporting period.
b) In the case of the United States, with respect to each Canadian Reportable Account of each Reporting U.S. Financial Institution:
(1) the name, address, and Canadian TIN of any person that is a resident of Canada and is an Account Holder of the account;
(2) the account number (or the functional equivalent in the absence of an account number);
(3) the name and identifying number of the Reporting U.S. Financial Institution;
(4) the gross amount of interest paid on a Depository Account;
(5) the gross amount of U.S. source dividends paid or credited to the account; and
(6) the gross amount of other U.S. source income paid or credited to the account, to the extent subject to reporting under chapter 3 of subtitle A or chapter 61 of subtitle F of the U.S. Internal Revenue Code.
ARTICLE 3 
Time and Manner of Exchange of Information
1. For purposes of the exchange obligation in Article 2 of this Agreement, the amount and characterization of payments made with respect to a U.S. Reportable Account may be determined in accordance with the principles of Canada’s tax laws, and the amount and characterization of payments made with respect to a Canadian Reportable Account may be determined in accordance with principles of U.S. federal income tax law.
2. For purposes of the exchange obligation in Article 2 of this Agreement, the information exchanged shall identify the currency in which each relevant amount is denominated.
3. With respect to paragraph 2 of Article 2 of this Agreement, information is to be obtained and exchanged with respect to 2014 and all subsequent years, except that:
a) In the case of Canada:
(1) the information to be obtained and exchanged with respect to 2014 is only the information described in subparagraphs 2(a)(1) through 2(a)(4) of Article 2 of this Agreement;
(2) the information to be obtained and exchanged with respect to 2015 is the information described in subparagraphs 2(a)(1) through 2(a)(7) of Article 2 of this Agreement, except for gross proceeds described in subparagraph 2(a)(5)(B) of Article 2 of this Agreement; and
(3) the information to be obtained and exchanged with respect to 2016 and subsequent years is the information described in subparagraphs 2(a)(1) through 2(a)(7) of Article 2 of this Agreement;
b) In the case of the United States, the information to be obtained and exchanged with respect to 2014 and subsequent years is all of the information identified in subparagraph 2(b) of Article 2 of this Agreement.
4. Notwithstanding paragraph 3 of this Article, with respect to each Reportable Account that is maintained by a Reporting Financial Institution as of June 30, 2014, and subject to paragraph 4 of Article 6 of this Agreement, the Parties are not required to obtain and include in the exchanged information the Canadian TIN or the U.S. TIN, as applicable, of any relevant person if such taxpayer identifying number is not in the records of the Reporting Financial Institution. In such a case, the Parties shall obtain and include in the exchanged information the date of birth of the relevant person, if the Reporting Financial Institution has such date of birth in its records.
5. Subject to paragraphs 3 and 4 of this Article, the information described in Article 2 of this Agreement shall be exchanged within nine months after the end of the calendar year to which the information relates.
6. The Competent Authorities of Canada and the United States shall enter into an agreement or arrangement under the mutual agreement procedure provided for in Article XXVI of the Convention, which shall:
a) establish the procedures for the automatic exchange obligations described in Article 2 of this Agreement;
b) prescribe rules and procedures as may be necessary to implement Article 5 of this Agreement; and
c) establish as necessary procedures for the exchange of the information reported under subparagraph 1(b) of Article 4 of this Agreement.
7. All information exchanged shall be subject to the confidentiality and other protections provided for in the Convention, including the provisions limiting the use of the information exchanged.
ARTICLE 4 
Application of FATCA to Canadian Financial Institutions
1. Treatment of Reporting Canadian Financial Institutions: Each Reporting Canadian Financial Institution shall be treated as complying with, and not subject to withholding under, section 1471 of the U.S. Internal Revenue Code if Canada complies with its obligations under Articles 2 and 3 of this Agreement with respect to such Reporting Canadian Financial Institution, and the Reporting Canadian Financial Institution:
a) identifies U.S. Reportable Accounts and reports annually to the Canadian Competent Authority the information required to be reported in subparagraph 2(a) of Article 2 of this Agreement in the time and manner described in Article 3 of this Agreement;
b) for each of 2015 and 2016, reports annually to the Canadian Competent Authority the name of each Nonparticipating Financial Institution to which it has made payments and the aggregate amount of such payments;
c) complies with the applicable registration requirements on the IRS FATCA registration website;
d) to the extent that a Reporting Canadian Financial Institution is:
(1) acting as a qualified intermediary (for purposes of section 1441 of the U.S. Internal Revenue Code) that has elected to assume primary withholding responsibility under chapter 3 of subtitle A of the U.S. Internal Revenue Code,
(2) a foreign partnership that has elected to act as a withholding foreign partnership (for purposes of both sections 1441 and 1471 of the U.S. Internal Revenue Code), or
(3) a foreign trust that has elected to act as a withholding foreign trust (for purposes of both sections 1441 and 1471 of the U.S. Internal Revenue Code),
withholds 30 percent of any U.S. Source Withholdable Payment to any Nonparticipating Financial Institution; and
e) in the case of a Reporting Canadian Financial Institution that is not described in subparagraph 1(d) of this Article and that makes a payment of, or acts as an intermediary with respect to, a U.S. Source Withholdable Payment to any Nonparticipating Financial Institution, the Reporting Canadian Financial Institution provides to any immediate payor of such U.S. Source Withholdable Payment the information required for withholding and reporting to occur with respect to such payment.
Notwithstanding the foregoing, a Reporting Canadian Financial Institution with respect to which the conditions of this paragraph 1 are not satisfied shall not be subject to withholding under section 1471 of the U.S. Internal Revenue Code unless such Reporting Canadian Financial Institution is treated by the IRS as a Nonparticipating Financial Institution pursuant to subparagraph 2(b) of Article 5 of this Agreement.
2. Suspension of Rules Relating to Recalcitrant Accounts: The United States shall not require a Reporting Canadian Financial Institution to withhold tax under section 1471 or 1472 of the U.S. Internal Revenue Code with respect to an account held by a recalcitrant account holder (as defined in section 1471(d)(6) of the U.S. Internal Revenue Code), or to close such account, if the U.S. Competent Authority receives the information set forth in subparagraph 2(a) of Article 2 of this Agreement, subject to the provisions of Article 3 of this Agreement, with respect to such account.
3. Specific Treatment of Canadian Retirement Plans: The United States shall treat as deemed-compliant FFIs or exempt beneficial owners, as appropriate, for purposes of sections 1471 and 1472 of the U.S. Internal Revenue Code, Canadian retirement plans identified in Annex II. For this purpose, a Canadian retirement plan includes an Entity established or located in, and regulated by, Canada, or a predetermined contractual or legal arrangement, operated to provide pension or retirement benefits or earn income for providing such benefits under the laws of Canada and regulated with respect to contributions, distributions, reporting, sponsorship, and taxation.
4. Identification and Treatment of Other Deemed-Compliant FFIs and Exempt Beneficial Owners: The United States shall treat each Non-Reporting Canadian Financial Institution as a deemed-compliant FFI or as an exempt beneficial owner, as appropriate, for purposes of section 1471 of the U.S. Internal Revenue Code.
5. Special Rules Regarding Related Entities and Branches That Are Nonparticipating Financial Institutions: If a Canadian Financial Institution, that otherwise meets the requirements described in paragraph 1 of this Article or is described in paragraph 3 or 4 of this Article, has a Related Entity or branch that operates in a jurisdiction that prevents such Related Entity or branch from fulfilling the requirements of a participating FFI or deemed-compliant FFI for purposes of section 1471 of the U.S. Internal Revenue Code or has a Related Entity or branch that is treated as a Nonparticipating Financial Institution solely due to the expiration of the transitional rule for limited FFIs and limited branches under relevant U.S. Treasury Regulations, such Canadian Financial Institution shall continue to be in compliance with the terms of this Agreement and shall continue to be treated as a deemed-compliant FFI or exempt beneficial owner, as appropriate, for purposes of section 1471 of the U.S. Internal Revenue Code, provided that:
a) the Canadian Financial Institution treats each such Related Entity or branch as a separate Nonparticipating Financial Institution for purposes of all the reporting and withholding requirements of this Agreement and each such Related Entity or branch identifies itself to withholding agents as a Nonparticipating Financial Institution;
b) each such Related Entity or branch identifies its U.S. accounts and reports the information with respect to those accounts as required under section 1471 of the U.S. Internal Revenue Code to the extent permitted under the relevant laws pertaining to the Related Entity or branch; and
c) such Related Entity or branch does not specifically solicit U.S. accounts held by persons that are not resident in the jurisdiction where such Related Entity or branch is located or accounts held by Nonparticipating Financial Institutions that are not established in the jurisdiction where such branch or Related Entity is located, and such branch or Related Entity is not used by the Canadian Financial Institution or any other Related Entity to circumvent the obligations under this Agreement or under section 1471 of the U.S. Internal Revenue Code, as appropriate.
6. Coordination of Timing: Notwithstanding paragraphs 3 and 5 of Article 3 of this Agreement:
a) Canada shall not be obligated to obtain and exchange information with respect to a calendar year that is prior to the calendar year with respect to which similar information is required to be reported to the IRS by participating FFIs pursuant to relevant U.S. Treasury Regulations;
b) Canada shall not be obligated to begin exchanging information prior to the date by which participating FFIs are required to report similar information to the IRS under relevant U.S. Treasury Regulations;
c) the United States shall not be obligated to obtain and exchange information with respect to a calendar year that is prior to the first calendar year with respect to which Canada is required to obtain and exchange information; and
d) the United States shall not be obligated to begin exchanging information prior to the date by which Canada is required to begin exchanging information.
7. Coordination of Definitions with U.S. Treasury Regulations: Notwithstanding Article 1 of this Agreement and the definitions provided in the Annexes to this Agreement, in implementing this Agreement, Canada may use, and may permit Canadian Financial Institutions to use, a definition in relevant U.S. Treasury Regulations in lieu of a corresponding definition in this Agreement, provided that such application would not frustrate the purposes of this Agreement.
ARTICLE 5 
Collaboration on Compliance and Enforcement
1. Minor and Administrative Errors: A Competent Authority shall notify the Competent Authority of the other Party when the first-mentioned Competent Authority has reason to believe that administrative errors or other minor errors may have led to incorrect or incomplete information reporting or resulted in other infringements of this Agreement. The Competent Authority of such other Party shall endeavor, including where appropriate by applying its domestic law (including applicable penalties), to obtain corrected and/or complete information or to resolve other infringements of this Agreement.
2. Significant Non-Compliance:
a) A Competent Authority shall notify the Competent Authority of the other Party when the first-mentioned Competent Authority has determined that there is significant non-compliance with the obligations under this Agreement with respect to a Reporting Financial Institution in the other jurisdiction. The Competent Authority of such other Party shall apply its domestic law (including applicable penalties) to address the significant non-compliance described in the notice.
b) If, in the case of a Reporting Canadian Financial Institution, such enforcement actions do not resolve the non-compliance within a period of 18 months after notification of significant non-compliance is first provided, the United States shall treat the Reporting Canadian Financial Institution as a Nonparticipating Financial Institution pursuant to this subparagraph 2(b).
3. Reliance on Third Party Service Providers: Each Party may allow Reporting Financial Institutions to use third party service providers to fulfill the obligations imposed on such Reporting Financial Institutions by a Party, as contemplated in this Agreement, but these obligations shall remain the responsibility of the Reporting Financial Institutions.
4. Prevention of Avoidance: The Parties shall implement as necessary requirements to prevent Financial Institutions from adopting practices intended to circumvent the reporting required under this Agreement.
ARTICLE 6 
Mutual Commitment to Continue to Enhance the Effectiveness of Information Exchange and Transparency
1. Reciprocity: The Government of the United States acknowledges the need to achieve equivalent levels of reciprocal automatic information exchange with Canada. The Government of the United States is committed to further improve transparency and enhance the exchange relationship with Canada by pursuing the adoption of regulations and advocating and supporting relevant legislation to achieve such equivalent levels of reciprocal automatic information exchange.
2. Treatment of Passthru Payments and Gross Proceeds: The Parties are committed to work together, along with Partner Jurisdictions, to develop a practical and effective alternative approach to achieve the policy objectives of foreign passthru payment and gross proceeds withholding that minimizes burden.
3. Development of Common Reporting and Exchange Model: The Parties are committed to working with Partner Jurisdictions and the Organisation for Economic Co-operation and Development on adapting the terms of this Agreement and other agreements between the United States and Partner Jurisdictions to a common model for automatic exchange of information, including the development of reporting and due diligence standards for financial institutions.
4. Documentation of Accounts Maintained as of June 30, 2014: With respect to Reportable Accounts maintained by a Reporting Financial Institution as of June 30, 2014:
a) The United States commits to establish, by January 1, 2017, for reporting with respect to 2017 and subsequent years, rules requiring Reporting U.S. Financial Institutions to obtain and report the Canadian TIN of each Account Holder of a Canadian Reportable Account as required pursuant to subparagraph 2(b)(1) of Article 2 of this Agreement; and
b) Canada commits to establish, by January 1, 2017, for reporting with respect to 2017 and subsequent years, rules requiring Reporting Canadian Financial Institutions to obtain the U.S. TIN of each Specified U.S. Person as required pursuant to subparagraph 2(a)(1) of Article 2 of this Agreement.
ARTICLE 7 
Consistency in the Application of FATCA to Partner Jurisdictions
1. Canada shall be granted the benefit of any more favorable terms under Article 4 or Annex I of this Agreement relating to the application of FATCA to Canadian Financial Institutions afforded to another Partner Jurisdiction under a signed bilateral agreement pursuant to which the other Partner Jurisdiction commits to undertake the same obligations as Canada described in Articles 2 and 3 of this Agreement, and subject to the same terms and conditions as described therein and in Articles 5 through 9 of this Agreement.
2. The United States shall notify Canada of any such more favorable terms, and such more favorable terms shall apply automatically under this Agreement as if such terms were specified in this Agreement and effective as of the date of signing of the agreement incorporating the more favorable terms, unless Canada declines the application thereof.
ARTICLE 8 
Consultations and Amendments
1. In case any difficulties in the implementation of this Agreement arise, either Party may request consultations to develop appropriate measures to ensure the fulfillment of this Agreement.
2. This Agreement may be amended by written mutual agreement of the Parties. Unless otherwise agreed upon, such an amendment shall enter into force through the same procedures as set forth in paragraph 1 of Article 10 of this Agreement.
ARTICLE 9 
Annexes
The Annexes form an integral part of this Agreement.
ARTICLE 10 
Term of Agreement
1. This Agreement shall enter into force on the date of Canada’s written notification to the United States that Canada has completed its necessary internal procedures for entry into force of this Agreement.
2. Either Party may terminate this Agreement by giving notice of termination in writing to the other Party. Such termination shall become effective on the first day of the month following the expiration of a period of 12 months after the date of the notice of termination.
3. The Parties shall, prior to December 31, 2016, consult in good faith to amend this Agreement as necessary to reflect progress on the commitments set forth in Article 6 of this Agreement.
IN WITNESS WHEREOF, the undersigned, being duly authorized thereto by their respective Governments, have signed this Agreement.
DONE in duplicate, at Ottawa, this 5th day of February 2014, in the English and French languages, each version being equally authentic.
FOR THE GOVERNMENT OF CANADA
FOR THE GOVERNMENT OF THE UNITED STATES OF AMERICA
ANNEX I 
DUE DILIGENCE OBLIGATIONS FOR IDENTIFYING AND REPORTING ON U.S. REPORTABLE ACCOUNTS AND ON PAYMENTS TO CERTAIN NONPARTICIPATING FINANCIAL INSTITUTIONS
I. General
A. Canada shall require that Reporting Canadian Financial Institutions apply the due diligence procedures contained in this Annex I to identify U.S. Reportable Accounts and accounts held by Nonparticipating Financial Institutions.
B. For purposes of the Agreement,
1. All dollar amounts are in U.S. dollars and shall be read to include the equivalent in other currencies.
2. Except as otherwise provided herein, the balance or value of an account shall be determined as of the last day of the calendar year or other appropriate reporting period.
3. Where a balance or value threshold is to be determined as of June 30, 2014, under this Annex I, the relevant balance or value shall be determined as of that day or the last day of the reporting period ending immediately before June 30, 2014, and where a balance or value threshold is to be determined as of the last day of a calendar year under this Annex I, the relevant balance or value shall be determined as of the last day of the calendar year or other appropriate reporting period.
4. Subject to subparagraph E(1) of section II of this Annex I, an account shall be treated as a U.S. Reportable Account beginning as of the date it is identified as such pursuant to the due diligence procedures in this Annex I.
5. Unless otherwise provided, information with respect to a U.S. Reportable Account shall be reported annually in the calendar year following the year to which the information relates.
C. As an alternative to the procedures described in each section of this Annex I, Canada may permit Reporting Canadian Financial Institutions to rely on the procedures described in relevant U.S. Treasury Regulations to establish whether an account is a U.S. Reportable Account or an account held by a Nonparticipating Financial Institution. Canada may permit Reporting Canadian Financial Institutions to make such election separately for each section of this Annex I either with respect to all relevant Financial Accounts or, separately, with respect to any clearly identified group of such accounts (such as by line of business or the location of where the account is maintained).
II. Preexisting Individual Accounts
The following rules and procedures apply for purposes of identifying U.S. Reportable Accounts among Preexisting Accounts held by individuals (“Preexisting Individual Accounts”).
A. Accounts Not Required to Be Reviewed, Identified, or Reported: Unless the Reporting Canadian Financial Institution elects otherwise, either with respect to all Preexisting Individual Accounts or, separately, with respect to any clearly identified group of such accounts, where the implementing rules in Canada provide for such an election, the following Preexisting Individual Accounts are not required to be reviewed, identified, or reported as U.S. Reportable Accounts:
1. Subject to subparagraph E(2) of this section, a Preexisting Individual Account with a balance or value that does not exceed $50,000 as of June 30, 2014.
2. Subject to subparagraph E(2) of this section, a Preexisting Individual Account that is a Cash Value Insurance Contract or an Annuity Contract with a balance or value of $250,000 or less as of June 30, 2014.
3. A Preexisting Individual Account that is a Cash Value Insurance Contract or an Annuity Contract, provided the law or regulations of Canada or the United States effectively prevent the sale of such a Cash Value Insurance Contract or an Annuity Contract to U.S. residents (e.g., if the relevant Financial Institution does not have the required registration under U.S. law, and the law of Canada requires reporting or withholding with respect to insurance products held by residents of Canada).
4. A Depository Account with a balance of $50,000 or less.
B. Review Procedures for Preexisting Individual Accounts with a Balance or Value as of June 30, 2014, that Exceeds $50,000 ($250,000 for a Cash Value Insurance Contract or Annuity Contract), but Does Not Exceed $1,000,000 (“Lower Value Accounts”)
1. Electronic Record Search
The Reporting Canadian Financial Institution must review electronically searchable data maintained by the Reporting Canadian Financial Institution for any of the following U.S. indicia:
a) Identification of the Account Holder as a U.S. citizen or resident;
b) Unambiguous indication of a U.S. place of birth;
c) Current U.S. mailing or residence address (including a U.S. post office box);
d) Current U.S. telephone number;
e) Standing instructions to transfer funds to an account maintained in the United States;
f) Currently effective power of attorney or signatory authority granted to a person with a U.S. address; or
g) An “in-care-of” or “hold mail” address that is the sole address the Reporting Canadian Financial Institution has on file for the Account Holder. In the case of a Preexisting Individual Account that is a Lower Value Account, an “in-care-of” address outside the United States or “hold mail” address shall not be treated as U.S. indicia.
2. If none of the U.S. indicia listed in subparagraph B(1) of this section are discovered in the electronic search, then no further action is required until there is a change in circumstances that results in one or more U.S. indicia being associated with the account, or the account becomes a High Value Account described in paragraph D of this section.
3. If any of the U.S. indicia listed in subparagraph B(1) of this section are discovered in the electronic search, or if there is a change in circumstances that results in one or more U.S. indicia being associated with the account, then the Reporting Canadian Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B(4) of this section and one of the exceptions in such subparagraph applies with respect to that account.
4. Notwithstanding a finding of U.S. indicia under subparagraph B(1) of this section, a Reporting Canadian Financial Institution is not required to treat an account as a U.S. Reportable Account if:
a) Where the Account Holder information unambiguously indicates a U.S. place of birth, the Reporting Canadian Financial Institution obtains, or has previously reviewed and maintains a record of:
(1) A self-certification that the Account Holder is neither a U.S. citizen nor a U.S. resident for tax purposes (which may be on an IRS Form W-8 or other similar agreed form);
(2) A non-U.S. passport or other government-issued identification evidencing the Account Holder’s citizenship or nationality in a country other than the United States; and
(3) A copy of the Account Holder’s Certificate of Loss of Nationality of the United States or a reasonable explanation of:
a. The reason the Account Holder does not have such a certificate despite relinquishing U.S. citizenship; or
b. The reason the Account Holder did not obtain U.S. citizenship at birth.
b) Where the Account Holder information contains a current U.S. mailing or residence address, or one or more U.S. telephone numbers that are the only telephone numbers associated with the account, the Reporting Canadian Financial Institution obtains, or has previously reviewed and maintains a record of:
(1) A self-certification that the Account Holder is neither a U.S. citizen nor a U.S. resident for tax purposes (which may be on an IRS Form W-8 or other similar agreed form); and
(2) Documentary evidence, as defined in paragraph D of section VI of this Annex I, establishing the Account Holder’s non-U.S. status.
c) Where the Account Holder information contains standing instructions to transfer funds to an account maintained in the United States, the Reporting Canadian Financial Institution obtains, or has previously reviewed and maintains a record of:
(1) A self-certification that the Account Holder is neither a U.S. citizen nor a U.S. resident for tax purposes (which may be on an IRS Form W-8 or other similar agreed form); and
(2) Documentary evidence, as defined in paragraph D of section VI of this Annex I, establishing the Account Holder’s non-U.S. status.
d) Where the Account Holder information contains a currently effective power of attorney or signatory authority granted to a person with a U.S. address, has an “in-care-of” address or “hold mail” address that is the sole address identified for the Account Holder, or has one or more U.S. telephone numbers (if a non-U.S. telephone number is also associated with the account), the Reporting Canadian Financial Institution obtains, or has previously reviewed and maintains a record of:
(1) A self-certification that the Account Holder is neither a U.S. citizen nor a U.S. resident for tax purposes (which may be on an IRS Form W-8 or other similar agreed form); or
(2) Documentary evidence, as defined in paragraph D of section VI of this Annex I, establishing the Account Holder’s non-U.S. status.
C. Additional Procedures Applicable to Preexisting Individual Accounts That Are Lower Value Accounts
1. Review of Preexisting Individual Accounts that are Lower Value Accounts for U.S. indicia must be completed by June 30, 2016.
2. If there is a change of circumstances with respect to a Preexisting Individual Account that is a Lower Value Account that results in one or more U.S. indicia described in subparagraph B(1) of this section being associated with the account, then the Reporting Canadian Financial Institution must treat the account as a U.S. Reportable Account unless subparagraph B(4) of this section applies.
3. Except for Depository Accounts described in subparagraph A(4) of this section, any Preexisting Individual Account that has been identified as a U.S. Reportable Account under this section shall be treated as a U.S. Reportable Account in all subsequent years, unless the Account Holder ceases to be a Specified U.S. Person.
D. Enhanced Review Procedures for Preexisting Individual Accounts with a Balance or Value That Exceeds $1,000,000 as of June 30, 2014, or December 31, of 2015 or Any Subsequent Year (“High Value Accounts”)
1. Electronic Record Search
The Reporting Canadian Financial Institution must review electronically searchable data maintained by the Reporting Canadian Financial Institution for any of the U.S. indicia described in subparagraph B(1) of this section.
2. Paper Record Search
If the Reporting Canadian Financial Institution’s electronically searchable databases include fields for, and capture all of the information described in, subparagraph D(3) of this section, then no further paper record search is required. If the electronic databases do not capture all of this information, then with respect to a High Value Account, the Reporting Canadian Financial Institution must also review the current customer master file and, to the extent not contained in the current customer master file, the following documents associated with the account and obtained by the Reporting Canadian Financial Institution within the last five years for any of the U.S. indicia described in subparagraph B(1) of this section:
a) The most recent documentary evidence collected with respect to the account;
b) The most recent account opening contract or documentation;
c) The most recent documentation obtained by the Reporting Canadian Financial Institution pursuant to AML/KYC Procedures or for other regulatory purposes;
d) Any power of attorney or signature authority forms currently in effect; and
e) Any standing instructions to transfer funds currently in effect.
3. Exception Where Databases Contain Sufficient Information
A Reporting Canadian Financial Institution is not required to perform the paper record search described in subparagraph D(2) of this section if the Reporting Canadian Financial Institution’s electronically searchable information includes the following:
a) The Account Holder’s nationality or residence status;
b) The Account Holder’s residence address and mailing address currently on file with the Reporting Canadian Financial Institution;
c) The Account Holder’s telephone number(s) currently on file, if any, with the Reporting Canadian Financial Institution;
d) Whether there are standing instructions to transfer funds in the account to another account (including an account at another branch of the Reporting Canadian Financial Institution or another Financial Institution);
e) Whether there is a current “in-care-of” address or “hold mail” address for the Account Holder; and
f) Whether there is any power of attorney or signatory authority for the account.
4. Relationship Manager Inquiry for Actual Knowledge
In addition to the electronic and paper record searches described above, the Reporting Canadian Financial Institution must treat as a U.S. Reportable Account any High Value Account assigned to a relationship manager (including any Financial Accounts aggregated with such High Value Account) if the relationship manager has actual knowledge that the Account Holder is a Specified U.S. Person.
5. Effect of Finding U.S. Indicia
a) If none of the U.S. indicia listed in subparagraph B(1) of this section are discovered in the enhanced review of High Value Accounts described above, and the account is not identified as held by a Specified U.S. Person in subparagraph D(4) of this section, then no further action is required until there is a change in circumstances that results in one or more U.S. indicia being associated with the account.
b) If any of the U.S. indicia listed in subparagraph B(1) of this section are discovered in the enhanced review of High Value Accounts described above, or if there is a subsequent change in circumstances that results in one or more U.S. indicia being associated with the account, then the Reporting Canadian Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B(4) of this section and one of the exceptions in such subparagraph applies with respect to that account.
c) Except for Depository Accounts described in subparagraph A(4) of this section, any Preexisting Individual Account that has been identified as a U.S. Reportable Account under this section shall be treated as a U.S. Reportable Account in all subsequent years, unless the Account Holder ceases to be a Specified U.S. Person.
E. Additional Procedures Applicable to High Value Accounts
1. If a Preexisting Individual Account is a High Value Account as of June 30, 2014, the Reporting Canadian Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account by June 30, 2015. If based on this review such account is identified as a U.S. Reportable Account on or before December 31, 2014, the Reporting Canadian Financial Institution must report the required information about such account with respect to 2014 in the first report on the account and on an annual basis thereafter. In the case of an account identified as a U.S. Reportable Account after December 31, 2014, and on or before June 30, 2015, the Reporting Canadian Financial Institution is not required to report information about such account with respect to 2014, but must report information about the account on an annual basis thereafter.
2. If a Preexisting Individual Account is not a High Value Account as of June 30, 2014, but becomes a High Value Account as of the last day of 2015 or any subsequent calendar year, the Reporting Canadian Financial Institution must complete the enhanced review procedures described in paragraph D of this section with respect to such account within six months after the last day of the calendar year in which the account becomes a High Value Account. If based on this review such account is identified as a U.S. Reportable Account, the Reporting Canadian Financial Institution must report the required information about such account with respect to the year in which it is identified as a U.S. Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Specified U.S. Person.
3. Once a Reporting Canadian Financial Institution applies the enhanced review procedures described in paragraph D of this section to a High Value Account, the Reporting Canadian Financial Institution is not required to re-apply such procedures, other than the relationship manager inquiry described in subparagraph D(4) of this section, to the same High Value Account in any subsequent year.
4. If there is a change of circumstances with respect to a High Value Account that results in one or more U.S. indicia described in subparagraph B(1) of this section being associated with the account, then the Reporting Canadian Financial Institution must treat the account as a U.S. Reportable Account unless it elects to apply subparagraph B(4) of this section and one of the exceptions in such subparagraph applies with respect to that account.
5. A Reporting Canadian Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account. For example, if a relationship manager is notified that the Account Holder has a new mailing address in the United States, the Reporting Canadian Financial Institution is required to treat the new address as a change in circumstances and, if it elects to apply subparagraph B(4) of this section, is required to obtain the appropriate documentation from the Account Holder.
F. Preexisting Individual Accounts That Have Been Documented for Certain Other Purposes
A Reporting Canadian Financial Institution that has previously obtained documentation from an Account Holder to establish the Account Holder’s status as neither a U.S. citizen nor a U.S. resident in order to meet its obligations under a qualified intermediary, withholding foreign partnership, or withholding foreign trust agreement with the IRS, or to fulfill its obligations under chapter 61 of Title 26 of the United States Code, is not required to perform the procedures described in subparagraph B(1) of this section with respect to Lower Value Accounts or subparagraphs D(1) through D(3) of this section with respect to High Value Accounts.
III. New Individual Accounts
The following rules and procedures apply for purposes of identifying U.S. Reportable Accounts among Financial Accounts held by individuals and opened on or after July 1, 2014 (“New Individual Accounts”).
A. Accounts Not Required to Be Reviewed, Identified, or Reported
Unless the Reporting Canadian Financial Institution elects otherwise, either with respect to all New Individual Accounts or, separately, with respect to any clearly identified group of such accounts, where the implementing rules in Canada provide for such an election, the following New Individual Accounts are not required to be reviewed, identified, or reported as U.S. Reportable Accounts:
1. A Depository Account unless the account balance exceeds $50,000 at the end of any calendar year or other appropriate reporting period.
2. A Cash Value Insurance Contract unless the Cash Value exceeds $50,000 at the end of any calendar year or other appropriate reporting period.
B. Other New Individual Accounts
(1) With respect to New Individual Accounts not described in paragraph A of this section, upon account opening (or within 90 days after the end of the calendar year in which the account ceases to be described in paragraph A of this section), the Reporting Canadian Financial Institution must obtain a self-certification, which may be part of the account opening documentation, that allows the Reporting Canadian Financial Institution to determine whether the Account Holder is resident in the United States for tax purposes (for this purpose, a U.S. citizen is considered to be resident in the United States for tax purposes, even if the Account Holder is also a tax resident of another jurisdiction) and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Canadian Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures.
(2) If the self-certification establishes that the Account Holder is resident in the United States for tax purposes, the Reporting Canadian Financial Institution must treat the account as a U.S. Reportable Account and obtain a self-certification that includes the Account Holder’s U.S. TIN (which may be an IRS Form W-9 or other similar agreed form).
(3) If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Canadian Financial Institution to know, or have reason to know, that the original self-certification is incorrect or unreliable, the Reporting Canadian Financial Institution cannot rely on the original self-certification and must obtain a valid self-certification that establishes whether the Account Holder is a U.S. citizen or resident for U.S. tax purposes. If the Reporting Canadian Financial Institution is unable to obtain a valid self-certification, the Reporting Canadian Financial Institution must treat the account as a U.S. Reportable Account.
IV. Preexisting Entity Accounts
The following rules and procedures apply for purposes of identifying U.S. Reportable Accounts and accounts held by Nonparticipating Financial Institutions among Preexisting Accounts held by Entities (“Preexisting Entity Accounts”).
A. Entity Accounts Not Required to Be Reviewed, Identified or Reported
Unless the Reporting Canadian Financial Institution elects otherwise, either with respect to all Preexisting Entity Accounts or, separately, with respect to any clearly identified group of such accounts, where the implementing rules in Canada provide for such an election, a Preexisting Entity Account with an account balance or value that does not exceed $250,000 as of June 30, 2014, is not required to be reviewed, identified, or reported as a U.S. Reportable Account until the account balance or value exceeds $1,000,000.
B. Entity Accounts Subject to Review
A Preexisting Entity Account that has an account balance or value that exceeds $250,000 as of June 30, 2014, and a Preexisting Entity Account that does not exceed $250,000 as of June 30, 2014, but the account balance or value of which exceeds $1,000,000 as of the last day of 2015 or any subsequent calendar year, must be reviewed in accordance with the procedures set forth in paragraph D of this section.
C. Entity Accounts with Respect to Which Reporting Is Required
With respect to Preexisting Entity Accounts described in paragraph B of this section, only accounts that are held by one or more Entities that are Specified U.S. Persons, or by Passive NFFEs with one or more Controlling Persons who are U.S. citizens or residents, shall be treated as U.S. Reportable Accounts. In addition, accounts held by Nonparticipating Financial Institutions shall be treated as accounts for which aggregate payments as described in subparagraph 1(b) of Article 4 of the Agreement are reported to the Canadian Competent Authority.
D. Review Procedures for Identifying Entity Accounts with Respect to Which Reporting Is Required
For Preexisting Entity Accounts described in paragraph B of this section, the Reporting Canadian Financial Institution must apply the following review procedures to determine whether the account is held by one or more Specified U.S. Persons, by Passive NFFEs with one or more Controlling Persons who are U.S. citizens or residents, or by Nonparticipating Financial Institutions:
1. Determine Whether the Entity Is a Specified U.S. Person
a) Review information maintained for regulatory or custom-er relationship purposes (including information collected pursuant to AML/KYC Procedures) to determine whether the information indicates that the Account Holder is a U.S. Person. For this purpose, information indicating that the Account Holder is a U.S. Person includes a U.S. place of incorporation or organization, or a U.S. address.
b) If the information indicates that the Account Holder is a U.S. Person, the Reporting Canadian Financial Institution must treat the account as a U.S. Reportable Account unless it obtains a self-certification from the Account Holder (which may be on an IRS Form W-8 or W-9, or a similar agreed form), or reasonably determines based on information in its possession or that is publicly available, that the Account Holder is not a Specified U.S. Person.
2. Determine Whether a Non-U.S. Entity Is a Financial Institution
a) Review information maintained for regulatory or custom-er relationship purposes (including information collected pursuant to AML/KYC Procedures) to determine whether the information indicates that the Account Holder is a Financial Institution.
b) If the information indicates that the Account Holder is a Financial Institution, or the Reporting Canadian Financial Institution verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list, then the account is not a U.S. Reportable Account.
3. Determine Whether a Financial Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting under Subparagraph 1(b) of Article 4 of the Agreement
a) Subject to subparagraph D(3)(b) of this section, a Reporting Canadian Financial Institution may determine that the Account Holder is a Canadian Financial Institution or other Partner Jurisdiction Financial Institution if the Reporting Canadian Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Canadian Financial Institution, as applicable. In such case, no further review, identification, or reporting is required with respect to the account.
b) If the Account Holder is a Canadian Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement.
c) If the Account Holder is not a Canadian Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Canadian Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Canadian Financial Institution:
(1) Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or
(2) In the case of a participating FFI or registered deemed-compliant FFI, verifies the Account Holder’s Global Intermediary Identification Number on the published IRS FFI list.
4. Determine Whether an Account Held by an NFFE Is a U.S. Reportable Account
With respect to an Account Holder of a Preexisting Entity Account that is not identified as either a U.S. Person or a Financial Institution, the Reporting Canadian Financial Institution must identify (i) whether the Account Holder has Controlling Persons, (ii) whether the Account Holder is a Passive NFFE, and (iii) whether any of the Controlling Persons of the Account Holder is a U.S. citizen or resident. In making these determinations the Reporting Canadian Financial Institution must follow the guidance in subparagraphs D(4)(a) through D(4)(d) of this section in the order most appropriate under the circumstances.
a) For purposes of determining the Controlling Persons of an Account Holder, a Reporting Canadian Financial Institution may rely on information collected and maintained pursuant to AML/KYC Procedures.
b) For purposes of determining whether the Account Holder is a Passive NFFE, the Reporting Canadian Financial Institution must obtain a self-certification (which may be on an IRS Form W-8 or W-9, or on a similar agreed form) from the Account Holder to establish its status, unless it has information in its possession or that is publicly available, based on which it can reasonably determine that the Account Holder is an Active NFFE.
c) For purposes of determining whether a Controlling Person of a Passive NFFE is a U.S. citizen or resident for tax purposes, a Reporting Canadian Financial Institution may rely on:
(1) Information collected and maintained pursuant to AML/KYC Procedures in the case of a Preexisting Entity Account held by one or more NFFEs with an account balance or value that does not exceed $1,000,000; or
(2) A self-certification (which may be on an IRS Form W-8 or W-9, or on a similar agreed form) from the Account Holder or such Controlling Person in the case of a Preexisting Entity Account held by one or more NFFEs with an account balance or value that exceeds $1,000,000.
d) If any Controlling Person of a Passive NFFE is a U.S. citizen or resident, the account shall be treated as a U.S. Reportable Account.
E. Timing of Review and Additional Procedures Applicable to Preexisting Entity Accounts
1. Review of Preexisting Entity Accounts with an account balance or value that exceeds $250,000 as of June 30, 2014 must be completed by June 30, 2016.
2. Review of Preexisting Entity Accounts with an account balance or value that does not exceed $250,000 as of June 30, 2014, but exceeds $1,000,000 as of December 31 of 2015 or any subsequent year, must be completed within six months after the last day of the calendar year in which the account balance or value exceeds $1,000,000.
3. If there is a change of circumstances with respect to a Preexisting Entity Account that causes the Reporting Canadian Financial Institution to know, or have reason to know, that the self-certification or other documentation associated with an account is incorrect or unreliable, the Reporting Canadian Financial Institution must redetermine the status of the account in accordance with the procedures set forth in paragraph D of this section.
V. New Entity Accounts
The following rules and procedures apply for purposes of identifying U.S. Reportable Accounts and accounts held by Nonparticipating Financial Institutions among Financial Accounts held by Entities and opened on or after July 1, 2014 (“New Entity Accounts”).
A. Entity Accounts Not Required to Be Reviewed, Identified or Reported
Unless the Reporting Canadian Financial Institution elects otherwise, either with respect to all New Entity Accounts or, separately, with respect to any clearly identified group of such accounts, where the implementing rules in Canada provide for such election, a credit card account or a revolving credit facility treated as a New Entity Account is not required to be reviewed, identified, or reported, provided that the Reporting Canadian Financial Institution maintaining such account implements policies and procedures to prevent an account balance owed to the Account Holder that exceeds $50,000.
B. Other New Entity Accounts
With respect to New Entity Accounts not described in paragraph A of this section, the Reporting Canadian Financial Institution must determine whether the Account Holder is:
(1) a Specified U.S. Person;
(2) a Canadian Financial Institution or other Partner Jurisdiction Financial Institution;
(3) a participating FFI, a deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or
(4) an Active NFFE or Passive NFFE.
C. Subject to paragraph D of this section, a Reporting Canadian Financial Institution may determine that the Account Holder is an Active NFFE, a Canadian Financial Institution, or other Partner Jurisdiction Financial Institution if the Reporting Canadian Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder’s Global Intermediary Identification Number or other information that is publicly available or in the possession of the Reporting Canadian Financial Institution, as applicable.
D. If the Account Holder is a Canadian Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement.
E. In all other cases, a Reporting Canadian Financial Institution must obtain a self-certification from the Account Holder to establish the Account Holder’s status. Based on the self-certification, the following rules apply:
1. If the Account Holder is a Specified U.S. Person, the Reporting Canadian Financial Institution must treat the account as a U.S. Reportable Account.
2. If the Account Holder is a Passive NFFE, the Reporting Canadian Financial Institution must identify the Controlling Persons as determined under AML/KYC Procedures, and must determine whether any such person is a U.S. citizen or resident on the basis of a self-certification from the Account Holder or such person. If any such person is a U.S. citizen or resident, the Reporting Canadian Financial Institution must treat the account as a U.S. Reportable Account.
3. If the Account Holder is:
a) a U.S. Person that is not a Specified U.S. Person;
b) subject to subparagraph E(4) of this section, a Canadian Financial Institution or other Partner Jurisdiction Financial Institution;
c) a participating FFI, a deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations;
d) an Active NFFE; or
e) a Passive NFFE none of the Controlling Persons of which is a U.S. citizen or resident,
then the account is not a U.S. Reportable Account and no reporting is required with respect to the account.
4. If the Account Holder is a Nonparticipating Financial Institution (including a Canadian Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution), then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement.
VI. Special Rules and Definitions
The following additional rules and definitions apply in implementing the due diligence procedures described above:
A. Reliance on Self-Certifications and Documentary Evidence
A Reporting Canadian Financial Institution may not rely on a self-certification or documentary evidence if the Reporting Canadian Financial Institution knows or has reason to know that the self-certification or documentary evidence is incorrect or unreliable.
B. Definitions
The following definitions apply for purposes of this Annex I:
1. AML/KYC Procedures
“AML/KYC Procedures” means the customer due diligence procedures of a Reporting Canadian Financial Institution pursuant to the anti-money laundering or similar requirements of Canada to which such Reporting Canadian Financial Institution is subject.
2. NFFE
An “NFFE” means any Non-U.S. Entity that is not an FFI as defined in relevant U.S. Treasury Regulations or is an Entity described in subparagraph B(4)(j) of this section, and also includes any Non-U.S. Entity that is resident in Canada or another Partner Jurisdiction and that is not a Financial Institution.
3. Passive NFFE
A “Passive NFFE” means any NFFE that is not
a) an Active NFFE; or
b) a withholding foreign partnership or withholding foreign trust pursuant to relevant U.S. Treasury Regulations.
4. Active NFFE
An “Active NFFE” means any NFFE that meets any of the following criteria:
a) Less than 50 percent of the NFFE’s gross income for the preceding calendar year or other appropriate reporting period is passive income and less than 50 percent of the assets held by the NFFE during the preceding calendar year or other appropriate reporting period are assets that produce or are held for the production of passive income;
b) The stock of the NFFE is regularly traded on an established securities market or the NFFE is a Related Entity of an Entity the stock of which is regularly traded on an established securities market;
c) The NFFE is organized in a U.S. Territory and all of the owners of the payee are bona fide residents of that U.S. Territory;
d) The NFFE is a government (other than the U.S. government), a political subdivision of such government (which, for the avoidance of doubt, includes a state, province, county, or municipality), or a public body performing a function of such government or a political subdivision thereof, a government of a U.S. Territory, an international organization, a non-U.S. central bank of issue, or an Entity wholly owned by one or more of the foregoing;
e) Substantially all of the activities of the NFFE consist of holding (in whole or in part) the outstanding stock of, or providing financing and services to, one or more subsidiaries that engage in trades or businesses other than the business of a Financial Institution, except that an NFFE shall not qualify for this status if the NFFE functions (or holds itself out) as an investment fund, such as a private equity fund, venture capital fund, leveraged buyout fund or any investment vehicle whose purpose is to acquire or fund companies and then hold interests in those companies as capital assets for investment purposes;
f) The NFFE is not yet operating a business and has no prior operating history, but is investing capital into assets with the intent to operate a business other than that of a Financial Institution, provided that the NFFE shall not qualify for this exception after the date that is 24 months after the date of the initial organization of the NFFE;
g) The NFFE was not a Financial Institution in the past five years, and is in the process of liquidating its assets or is reorganizing with the intent to continue or recommence operations in a business other than that of a Financial Institution;
h) The NFFE primarily engages in financing and hedging transactions with, or for, Related Entities that are not Financial Institutions, and does not provide financing or hedging services to any Entity that is not a Related Entity, provided that the group of any such Related Entities is primarily engaged in a business other than that of a Financial Institution;
i) The NFFE is an “excepted NFFE” as described in relevant U.S. Treasury Regulations; or
j) The NFFE meets all of the following requirements:
(1) It is established and operated in its jurisdiction of residence exclusively for religious, charitable, scientific, artistic, cultural, athletic, or educational purposes; or it is established and operated in its jurisdiction of residence and it is a professional organization, business league, chamber of commerce, labor organization, agricultural or horticultural organization, civic league or an organization operated exclusively for the promotion of social welfare;
(2) It is exempt from income tax in its jurisdiction of residence;
(3) It has no shareholders or members who have a proprietary or beneficial interest in its income or assets;
(4) The applicable laws of the NFFE’s jurisdiction of residence or the NFFE’s formation documents do not permit any income or assets of the NFFE to be distributed to, or applied for the benefit of, a private person or non-charitable Entity other than pursuant to the conduct of the NFFE’s charitable activities, or as payment of reasonable compensation for services rendered, or as payment representing the fair market value of property which the NFFE has purchased; and
(5) The applicable laws of the NFFE’s jurisdiction of residence or the NFFE’s formation documents require that, upon the NFFE’s liquidation or dissolution, all of its assets be distributed to a governmental entity or other non-profit organization, or escheat to the government of the NFFE’s jurisdiction of residence or any political subdivision thereof.
5. Preexisting Account
A “Preexisting Account” means a Financial Account maintained by a Reporting Financial Institution as of June 30, 2014.
C. Account Balance Aggregation and Currency Translation Rules
1. Aggregation of Individual Accounts
For purposes of determining the aggregate balance or value of Financial Accounts held by an individual, a Reporting Canadian Financial Institution is required to aggregate all Financial Accounts maintained by the Reporting Canadian Financial Institution, or by a Related Entity, but only to the extent that the Reporting Canadian Financial Institution’s computerized systems link the Financial Accounts by reference to a data element such as client number or taxpayer identification number, and allow account balances or values to be aggregated. Each holder of a jointly held Financial Account shall be attributed the entire balance or value of the jointly held Financial Account for purposes of applying the aggregation requirements described in this paragraph 1.
2. Aggregation of Entity Accounts
For purposes of determining the aggregate balance or value of Financial Accounts held by an Entity, a Reporting Canadian Financial Institution is required to take into account all Financial Accounts that are maintained by the Reporting Canadian Financial Institution, or by a Related Entity, but only to the extent that the Reporting Canadian Financial Institution’s computerized systems link the Financial Accounts by reference to a data element such as client number or taxpayer identification number, and allow account balances or values to be aggregated.
3. Special Aggregation Rule Applicable to Relationship Managers
For purposes of determining the aggregate balance or value of Financial Accounts held by a person to determine whether a Financial Account is a High Value Account, a Reporting Canadian Financial Institution is also required, in the case of any Financial Accounts that a relationship manager knows, or has reason to know, are directly or indirectly owned, controlled, or established (other than in a fiduciary capacity) by the same person, to aggregate all such accounts.
4. Currency Translation Rule
For purposes of determining the balance or value of Financial Accounts denominated in a currency other than the U.S. dollar, a Reporting Canadian Financial Institution must convert the U.S. dollar threshold amounts described in this Annex I into such currency using a published spot rate determined as of the last day of the calendar year preceding the year in which the Reporting Canadian Financial Institution is determining the balance or value.
D. Documentary Evidence
For purposes of this Annex I, acceptable documentary evidence includes any of the following:
1. A certificate of residence issued by an authorized government body (for example, a government or agency thereof, or a municipality) of the jurisdiction in which the payee claims to be a resident.
2. With respect to an individual, any valid identification issued by an authorized government body (for example, a government or agency thereof, or a municipality), that includes the individual’s name and is typically used for identification purposes.
3. With respect to an Entity, any official documentation issued by an authorized government body (for example, a government or agency thereof, or a municipality) that includes the name of the Entity and either the address of its principal office in the jurisdiction (or U.S. Territory) in which it claims to be a resident or the jurisdiction (or U.S. Territory) in which the Entity was incorporated or organized.
4. With respect to a Financial Account maintained in a jurisdiction with anti-money laundering rules that have been approved by the IRS in connection with a QI agreement (as described in relevant U.S. Treasury Regulations), any of the documents, other than a Form W-8 or W-9, referenced in the jurisdiction’s attachment to the QI agreement for identifying individuals or Entities.
5. Any financial statement, third-party credit report, bankruptcy filing, or U.S. Securities and Exchange Commission report.
E. Alternative Procedures for Financial Accounts Held by Individual Beneficiaries of a Cash Value Insurance Contract
A Reporting Canadian Financial Institution may presume that an individual beneficiary (other than the owner) of a Cash Value Insurance Contract receiving a death benefit is not a Specified U.S. Person and may treat such Financial Account as other than a U.S. Reportable Account unless the Reporting Canadian Financial Institution knows, or has reason to know, that the beneficiary is a Specified U.S. Person. A Reporting Canadian Financial Institution has reason to know that a beneficiary of a Cash Value Insurance Contract is a Specified U.S. Person if the information collected by the Reporting Canadian Financial Institution and associated with the beneficiary contains U.S. indicia as described in subparagraph (B)(1) of section II of this Annex I. If a Reporting Canadian Financial Institution knows, or has reason to know, that the beneficiary is a Specified U.S. Person, the Reporting Canadian Financial Institution must follow the procedures in subparagraph B(3) of section II of this Annex I.
F. Reliance on Third Parties
Regardless of whether an election is made under paragraph C of section I of this Annex I, Canada may permit Reporting Canadian Financial Institutions to rely on due diligence procedures performed by third parties, to the extent provided in relevant U.S. Treasury Regulations.
ANNEX II 
NON-REPORTING CANADIAN FINANCIAL INSTITUTIONS AND PRODUCTS
I. General
A. This Annex may be modified by a mutual written decision entered into between the Competent Authorities of Canada and the United States:
1. To include additional Entities, accounts, and products that present a low risk of being used by U.S. Persons to evade U.S. tax and that have similar characteristics to the Entities, accounts, and products identified in this Annex as of the date of signature of the Agreement; or
2. To remove Entities, accounts, and products that, due to changes in circumstances, no longer present a low risk of being used by U.S. Persons to evade U.S. tax.
Any such addition or removal shall be effective on the date of signature of the mutual decision unless otherwise provided therein.
B. Procedures for reaching a mutual decision described in paragraph A of this section may be included in the mutual agreement or arrangement described in paragraph 6 of Article 3 of the Agreement.
II. Exempt Beneficial Owners
The following Entities shall be treated as Non-Reporting Canadian Financial Institutions and as exempt beneficial owners for the purposes of sections 1471 and 1472 of the U.S. Internal Revenue Code:
A. Central Bank
1. The Bank of Canada.
B. International Organizations
1. A Canadian office of an international organization as defined under paragraph (1) of Section 2 of the Foreign Missions and International Organizations Act.
C. Retirement Funds
1. Any plan or arrangement established in Canada and described in paragraph 3 of Article XVIII (Pensions and Annuities) of the Convention, including any plan or arrangement that the Competent Authorities may agree under subparagraph 3(b) of Article XVIII is similar to a plan or arrangement under that subparagraph.
D. Investment Entity Wholly Owned by Exempt Beneficial Owners
1. An Entity that is a Canadian Financial Institution solely because it is an Investment Entity, provided that each direct holder of an Equity Interest in the Entity is an exempt beneficial owner, and each direct holder of a debt interest in such Entity is either a Depository Institution (with respect to a loan made to such Entity) or an exempt beneficial owner.
III. Deemed-Compliant Financial Institutions
The following Financial Institutions are Non-Reporting Canadian Financial Institutions that shall be treated as deemed-compliant FFIs for the purposes of section 1471 of the U.S. Internal Revenue Code:
A. Financial Institution with a Local Client Base
A Financial Institution that qualifies as a local FFI as described in relevant U.S. Treasury Regulations, applying subparagraphs A(1), A(2) and A(3) of this section in lieu of the relevant paragraphs in those regulations:
1. Beginning on or before July 1, 2014, the Financial Institution must have policies and procedures, consistent with those set forth in Annex I, to prevent the Financial Institution from providing a Financial Account to any Nonparticipating Financial Institution and to monitor whether the Financial Institution opens or maintains a Financial Account for any Specified U.S. Person who is not a resident of Canada (including a U.S. Person that was a resident of Canada when the Financial Account was opened but subsequently ceases to be a resident of Canada) or any Passive NFFE with Controlling Persons who are U.S. residents or U.S. citizens who are not residents of Canada;
2. Such policies and procedures must provide that if any Financial Account held by a Specified U.S. Person who is not a resident of Canada or by a Passive NFFE with Controlling Persons who are U.S. residents or U.S. citizens who are not residents of Canada is identified, the Financial Institution must report such Financial Account as would be required if the Financial Institution were a Reporting Canadian Financial Institution (including by following the applicable registration requirements on the IRS FATCA registration website) or close such Financial Account;
3. With respect to a Preexisting Account held by an individual who is not a resident of Canada or by an Entity, the Financial Institution must review those Preexisting Accounts in accord-ance with the procedures set forth in Annex I applicable to Preexisting Accounts to identify any Financial Account held by a Specified U.S. Person who is not a resident of Canada, by a Passive NFFE with Controlling Persons who are U.S. residents or U.S. citizens who are not residents of Canada, or by a Nonparticipating Financial Institution, and must report such Financial Account as would be required if the Financial Institution were a Reporting Canadian Financial Institution (including by following the applicable registration requirements on the IRS FATCA registration website) or close such Financial Account;
B. Local Bank
A Financial Institution that qualifies as a nonregistering local bank as described in relevant U.S. Treasury Regulations, using the following definitions where applicable:
1. The term “bank” shall include any Depository Institution to which the Bank Act or the Trust and Loan Companies Act applies, or which is a trust or loan company regulated by a provincial Act; and
2. The term “credit union or similar cooperative credit organization that is operated without profit” shall include any credit union or similar cooperative credit organization that is entitled to tax-favored treatment with respect to distributions to its members under Canadian law, including any credit union as defined in subsection 137(6) of the Income Tax Act.
C. Financial Institution with Only Low-Value Accounts
A Canadian Financial Institution satisfying the following requirements:
1. The Financial Institution is not an Investment Entity;
2. No Financial Account maintained by the Financial Institution or any Related Entity has a balance or value in excess of $50,000, applying the rules set forth in Annex I for account aggregation and currency translation; and
3. The Financial Institution does not have more than $50 million in assets on its balance sheet, and the Financial Institution and any Related Entities, taken together, do not have more than $50 million in total assets on their consolidated or combined balance sheets.
D. Sponsored Investment Entity and Controlled Foreign Corporation
A Financial Institution described in subparagraph D(1) or D(2) of this section having a sponsoring entity that complies with the requirements of subparagraph D(3) of this section.
1. A Financial Institution is a sponsored investment entity if:
a) It is an Investment Entity established in Canada that is not a qualified intermediary, withholding foreign partnership, or withholding foreign trust pursuant to relevant U.S. Treasury Regulations; and
b) An Entity has agreed with the Financial Institution to act as a sponsoring entity for the Financial Institution.
2. A Financial Institution is a sponsored controlled foreign corporation if:
a) The Financial Institution is a controlled foreign corporation1 organized under the laws of Canada that is not a qualified intermediary, withholding foreign partnership, or withholding foreign trust pursuant to relevant U.S. Treasury Regulations;
1 A “controlled foreign corporation” means any foreign (i.e., non-U.S.) corporation if more than 50 percent of the total combined voting power of all classes of stock of such corporation entitled to vote, or the total value of the stock of such corporation, is owned, or is considered as owned, by “United States shareholders” on any day during the taxable year of such foreign corporation. The term a “United States shareholder” means, with respect to any foreign corporation, a United States person who owns, or is considered as owning, 10 percent or more of the total combined voting power of all classes of stock entitled to vote of such foreign corporation.
b) The Financial Institution is wholly owned, directly or indirectly, by a Reporting U.S. Financial Institution that agrees to act, or requires an affiliate of the Financial Institution to act, as a sponsoring entity for the Financial Institution; and
c) The Financial Institution shares a common electronic account system with the sponsoring entity that enables the sponsoring entity to identify all Account Holders and payees of the Financial Institution and to access all account and customer information maintained by the Financial Institution including, but not limited to, customer identification information, customer documentation, account balance, and all payments made to the Account Holder or payee.
3. The sponsoring entity complies with the following requirements:
a) The sponsoring entity is authorized to act on behalf of the Financial Institution (such as a fund manager, trustee, corporate director, or managing partner) to fulfill applicable registration requirements on the IRS FATCA registration website;
b) The sponsoring entity has registered as a sponsoring entity with the IRS on the IRS FATCA registration website;
c) If the sponsoring entity identifies any U.S. Reportable Accounts with respect to the Financial Institution, the sponsoring entity registers the Financial Institution pursuant to applicable registration requirements on the IRS FATCA registration website on or before the later of December 31, 2015 and the date that is 90 days after such a U.S. Reportable Account is first identified;
d) The sponsoring entity agrees to perform, on behalf of the Financial Institution, all due diligence, reporting, and other requirements (including providing to any immediate payor the information described in subparagraph 1(e) of Article 4 of the Agreement), that the Financial Institution would have been required to perform if it were a Reporting Canadian Financial Institution;
e) The sponsoring entity identifies the Financial Institution and includes the identifying number of the Financial Institution (obtained by following applicable registration requirements on the IRS FATCA registration website) in all reporting completed on the Financial Institution’s behalf; and
f) The sponsoring entity has not had its status as a sponsor revoked.
E. Sponsored, Closely Held Investment Vehicle
A Canadian Financial Institution satisfying the following requirements:
1. The Financial Institution is a Financial Institution solely because it is an Investment Entity and is not a qualified intermediary, withholding foreign partnership, or withholding foreign trust pursuant to relevant U.S. Treasury Regulations;
2. The sponsoring entity is a Reporting U.S. Financial Institution, Reporting Model 1 FFI, or Participating FFI, and is authorized to act on behalf of the Financial Institution (such as a professional manager, trustee, or managing partner);
3. The Financial Institution does not hold itself out as an investment vehicle for unrelated parties;
4. Twenty or fewer individuals own all of the debt interests and Equity Interests in the Financial Institution (disregarding debt interests owned by Participating FFIs and deemed-compliant FFIs and Equity Interests owned by an Entity if that Entity owns 100 percent of the Equity Interests in the Financial Institution and is itself a sponsored Financial Institution described in this paragraph E); and
5. The sponsoring entity complies with the following requirements:
a) The sponsoring entity has registered as a sponsoring entity with the IRS on the IRS FATCA registration website;
b) The sponsoring entity agrees to perform, on behalf of the Financial Institution, all due diligence, reporting, and other requirements (including providing to any immediate payor the information described in subparagraph 1(e) of Article 4 of the Agreement), that the Financial Institution would have been required to perform if it were a Reporting Canadian Financial Institution and retains documentation collected with respect to the Financial Institution for a period of six years;
c) The sponsoring entity identifies the Financial Institution in all reporting completed on the Financial Institution’s behalf; and
d) The sponsoring entity has not had its status as a sponsor revoked.
F. Restricted Fund
A Financial Institution that qualifies as a restricted fund as described in relevant U.S. Treasury Regulations, applying the procedures set forth in, or required under, Annex I in lieu of the procedures set forth in, or required under, Treasury Regulation section 1.1471-4, and applying references to “report” or “reports” in lieu of references in relevant paragraphs in those regulations to “withhold and report” or “withholds and reports”, provided that the Financial Institution provides to any immediate payor the information described in subparagraph 1(e) of Article 4 of the Agreement, or fulfills the requirements described in subparagraph 1(d) of Article 4 of the Agreement, as applicable.
G. Labour-Sponsored Venture Capital Corporations prescribed under section 6701 of the Income Tax Regulations.
H. Any Central Cooperative Credit Society as defined in section 2 of the Cooperative Credit Associations Act and whose accounts are maintained for member financial institutions.
I. Any entity described in paragraph 3 of Article XXI (Exempt Organizations) of the Convention.
J. An Investment Entity established in Canada that is regulated as a collective investment vehicle, provided that all of the interests in the collective investment vehicle (including debt interests in excess of $50,000) are held by or through one or more exempt beneficial owners, Active NFFEs described in subparagraph B(4) of section VI of Annex I, U.S. Persons that are not Specified U.S. Persons, or Financial Institutions that are not Nonparticipating Financial Institutions.
K. Special Rules
The following rules apply to an Investment Entity:
1. With respect to interests in an Investment Entity that is a collective investment vehicle described in paragraph J of this section, the reporting obligations of any Investment Entity (other than a Financial Institution through which interests in the collective investment vehicle are held) shall be deemed fulfilled.
2. With respect to interests in:
a) An Investment Entity established in a Partner Jurisdiction that is regulated as a collective investment vehicle, all of the interests in which (including debt interests in excess of $50,000) are held by or through one or more exempt beneficial owners, Active NFFEs described in subparagraph B(4) of section VI of Annex I, U.S. Persons that are not Specified U.S. Persons, or Financial Institutions that are not Nonparticipating Financial Institutions; or
b) An Investment Entity that is a qualified collective investment vehicle under relevant U.S. Treasury Regulations;
the reporting obligations of any Investment Entity that is a Canadian Financial Institution (other than a Financial Institution through which interests in the collective investment vehicle are held) shall be deemed fulfilled.
3. With respect to interests in an Investment Entity established in Canada that is not described in paragraph J or subparagraph K(2) of this section, consistent with paragraph 3 of Article 5 of the Agreement, the reporting obligations of all other Investment Entities with respect to such interests shall be deemed fulfilled if the information required to be reported by the first-mentioned Investment Entity pursuant to the Agreement with respect to such interests is reported by such Investment Entity or another person.
IV. Accounts Excluded from Financial Accounts
The following accounts and products established in Canada and maintained by a Canadian Financial Institution shall be treated as excluded from the definition of Financial Accounts, and therefore shall not be treated as U.S. Reportable Accounts under the Agreement:
A. Registered Retirement Savings Plans (RRSPs) — as defined in subsection 146(1) of the Income Tax Act.
B. Registered Retirement Income Funds (RRIFs) — as defined in subsection 146.3(1) of the Income Tax Act.
C. Pooled Registered Pension Plans (PRPPs) — as defined in subsection 147.5(1) of the Income Tax Act.
D. Registered Pension Plans (RPPs) — as defined in subsection 248(1) of the Income Tax Act.
E. Tax-Free Savings Accounts (TFSAs) — as defined in subsection 146.2(1) of the Income Tax Act.
F. Registered Disability Savings Plans (RDSPs) — as defined in subsection 146.4(1) of the Income Tax Act.
G. Registered Education Savings Plans (RESPs) — as defined in subsection 146.1(1) of the Income Tax Act.
H. Deferred Profit Sharing Plans (DPSPs) — as defined in subsection 147(1) of the Income Tax Act.
I. AgriInvest accounts — as defined under “NISA Fund No. 2” and “net income stabilization account” in subsection 248(1) of the Income Tax Act including Quebec’s Agri-Quebec program as prescribed in section 5503 of the Income Tax Regulations.
J. Eligible Funeral Arrangements – as defined under subsection 148.1 of the Income Tax Act.
K. Escrow Accounts. An account maintained in Canada established in connection with any of the following:
1. A court order or judgment.
2. A sale, exchange, or lease of real or immovable property or of personal or movable property, provided that the account satisfies the following requirements:
a) The account is funded solely with a down payment, earnest money, deposit in an amount appropriate to secure an obligation directly related to the transaction, or a similar payment, or is funded with a financial asset that is deposited in the account in connection with the sale, exchange, or lease of the property;
b) The account is established and used solely to secure the obligation of the purchaser to pay the purchase price for the property, the seller to pay any contingent liability, or the lessor or lessee to pay for any damages relating to the leased property as agreed under the lease;
c) The assets of the account, including the income earned thereon, will be paid or otherwise distributed for the benefit of the purchaser, seller, lessor, or lessee (including to satisfy such person’s obligation) when the property is sold, exchanged, or surrendered, or the lease terminates;
d) The account is not a margin or similar account established in connection with a sale or exchange of a financial asset; and
e) The account is not associated with a credit card account.
3. An obligation of a Financial Institution servicing a loan secured by real or immovable property to set aside a portion of a payment solely to facilitate the payment of taxes or insurance related to the real or immovable property at a later time.
4. An obligation of a Financial Institution solely to facilitate the payment of taxes at a later time.
L. An account maintained in Canada and excluded from the definition of Financial Account under an agreement between the United States and another Partner Jurisdiction to facilitate the implementation of FATCA, provided that such account is subject to the same requirements and oversight under the laws of such other Partner Jurisdiction as if such account were established in that Partner Jurisdiction and maintained by a Partner Jurisdiction Financial Institution in that Partner Jurisdiction.
SCHEDULE 4 
(Section 128)
SCHEDULE 1 
(Paragraph 12(j))
NON-APPLICATION OF PART II
1. Any pest control product as defined in subsection 2(1) of the Pest Control Products Act
2. Any explosive as defined in section 2 of the Explosives Act
3. Any cosmetic, device, drug or food, as defined in section 2 of the Food and Drugs Act
4. Any consumer product as defined in section 2 of the Canada Consumer Product Safety Act
5. Any wood or product made of wood
SCHEDULE 2 
(Section 2)
HAZARD CLASSES
Physical Hazard Classes
1. Explosives
2. Flammable gases
3. Flammable aerosols
4. Oxidizing gases
5. Gases under pressure
6. Flammable liquids
7. Flammable solids
8. Self-reactive substances and mixtures
9. Pyrophoric liquids
10. Pyrophoric solids
11. Self-heating substances and mixtures
12. Substances and mixtures which, in contact with water, emit flammable gases
13. Oxidizing liquids
14. Oxidizing solids
15. Organic peroxides
16. Corrosive to metals
17. Combustible dusts
18. Simple asphyxiants
19. Pyrophoric gases
20. Physical hazards not otherwise classified
Health Hazard Classes
1. Acute toxicity
2. Skin corrosion/irritation
3. Serious eye damage/eye irritation
4. Respiratory or skin sensitization
5. Germ cell mutagenicity
6. Carcinogenicity
7. Reproductive toxicity
8. Specific target organ toxicity — single exposure
9. Specific target organ toxicity — repeated exposure
10. Aspiration hazard
11. Biohazardous infectious materials
12. Health hazards not otherwise classified
SCHEDULE 5 
(Section 170)
SCHEDULE 
(Section 21)
OFFICERS
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
General
Lieutenant-General
Major-General
Brigadier-General
Colonel
Lieutenant-Colonel
Major
Captain
Lieutenant
Second Lieutenant
Officer Cadet
NON-COMMISSIONED MEMBERS
12.
13.
14.
15.
16.
17.
Chief Warrant Officer
Master Warrant Officer
Warrant Officer
Sergeant
Corporal
Private
SCHEDULE 6 
(Section 376)
SCHEDULE 
(Section 2)
ADMINISTRATIVE TRIBUNALS
Canada Industrial Relations Board 
Conseil canadien des relations industrielles 
Canadian Cultural Property Export Review Board 
Commission canadienne d’examen des exportations de biens culturels 
Canadian Human Rights Tribunal
Tribunal canadien des droits de la personne 
Canadian International Trade Tribunal 
Tribunal canadien du commerce extérieur
Competition Tribunal 
Tribunal de la concurrence
Public Servants Disclosure Protection Tribunal 
Tribunal de la protection des fonctionnaires divulgateurs d’actes répréhensibles 
Review Tribunal
Commission de révision
Specific Claims Tribunal 
Tribunal des revendications particulières 
Social Security Tribunal
Tribunal de la sécurité sociale 
Transportation Appeal Tribunal of Canada 
Tribunal d’appel des transports du Canada
Published under authority of the Speaker of the House of Commons