Bill
C-86
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Short Title
Amendments to the Income Tax Act and to Other Legislation
Income Tax Act
Criminal Code
Mutual Legal Assistance in Criminal Matters Act
An Act to amend the Canada Pension Plan, the Canada Pension Plan Investment Board Act and the Income Tax Act
Income Tax Regulations
Coordinating Amendments
Amendments to the Excise Tax Act (GST/HST Measures) and to Related Legislation
Excise Tax Act
Financial Services and Financial Institutions (GST/HST) Regulations
Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations
Transitional Provisions
Amendments to the Excise Tax Act (Excise Measures), the Air Travellers Security Charge Act and the Excise Act, 2001
Excise Tax Act
Air Travellers Security Charge Act
Excise Act, 2001
Various Measures
Customs Tariff Simplification
Amendments to the Customs Tariff
Coordinating Amendments
Coming into Force
Canada Pension Plan
Amendments to the Act
Coming into Force
Financial Sector
Financial Institutions
Materiality Threshold
Trust and Loan Companies Act
Bank Act
Insurance Companies Act
Business Growth Fund
Trust and Loan Companies Act
Bank Act
Insurance Companies Act
Electronic Consent
Trust and Loan Companies Act
Bank Act
Insurance Companies Act
Technical Amendments
Budget Implementation Act, 2018, No. 1
Coordinating Amendments
Amendments related to Canada Deposit Insurance Corporation Act
Canada Deposit Insurance Corporation Act
Financial System Review Act
Amendments to the Act
Coordinating Amendments
Privileged information
Office of the Superintendent of Financial Institutions Act
Trust and Loan Companies Act
Bank Act
Insurance Companies Act
Proceeds of Crime (Money Laundering) and Terrorist Financing Act
Greenhouse Gas Emissions Pricing and Other Topics Relating to Offshore Area
Canada–Newfoundland and Labrador Atlantic Accord Implementation Act
Greenhouse Gas Pollution Pricing Act
Offshore Health and Safety Act
Coming into Force
Canada Business Corporations Act
Amendments to the Act
Coming into Force
Intellectual Property Strategy
Patent Act
Amendments to the Act
Transitional Provisions
Related Amendments to the Economic Action Plan 2014 Act, No. 2
Consequential Amendment to the Canada–European Union Comprehensive Economic and Trade Agreement Implementation Act
Coordinating Amendments
Coming into Force
Trade-marks
Trade-marks Act
Economic Action Plan 2014 Act, No. 1
Combating Counterfeit Products Act
Coordinating Amendments
Coming into Force
Copyright Act (notices of claimed infringement)
College of Patent Agents and Trade-mark Agents Act
Enactment of Act
Consequential Amendments
Access to Information Act
Patent Act
Privacy Act
Trade-marks Act
Coordinating Amendments
Coming into Force
Amendments relating to preservation of usage rights
Bankruptcy and Insolvency Act
Companies’ Creditors Arrangement Act
Transitional Provisions
Coming into Force
Privileged Information
Access to Information Act
Privacy Act
Related Amendment to the Pest Control Products Act
Coordinating Amendments
National Research Council Act
Copyright Act (Copyright Board Reform)
Amendments to the Act
Consequential Amendments
Transitional Provisions
Coming into Force
Parental Benefits and Related Leave
Employment Insurance Act
Amendments to the Act
Transitional Provision
Coordinating Amendments
Canada Labour Code
Amendments to the Act
Coming into Force
Canadian Gender Budgeting Act
Financial Consumer Protection Framework
Bank Act
Amendments to the Act
Transitional Provision
Financial Consumer Agency of Canada Act
Coming into Force
First Nations Land Management Act
Amendments to the Act
Consequential Amendment to the Family Homes on Reserves and Matrimonial Interests or Rights Act
First Nations Fiscal Management Act
Export and Import Permits Act
Pay Equity
Pay Equity Act
Amendment to Pay Equity Act
Federal Contractors Program
Related Amendments
Canadian Human Rights Act
Parliamentary Employment and Staff Relations Act
Transitional Provisions, Consequential Amendments, Coordinating Amendments and Coming into Force
Transitional Provision
Consequential Amendments
Budget Implementation Act, 2009
Economic Action Plan 2013 Act, No. 2
Coordinating Amendments
Coming into Force
Modernization of the Canada Labour Code
Canada Labour Code
Amendments to the Act
Budget Implementation Act, 2017, No. 1
Budget Implementation Act, 2017, No. 2
Transitional Provisions
Coordinating Amendments
Coming into Force
Head of Compliance and Enforcement
Canada Labour Code
Coordinating Amendments
Coming into Force
Wage Earner Protection Program Act
Amendments to the Act
Transitional Provisions
Coordinating Amendments
Coming into Force
International Financial Assistance
Amendments to Certain Acts
Bretton Woods and Related Agreements Act
European Bank for Reconstruction and Development Agreement Act
Official Development Assistance Accountability Act
International Financial Assistance Act
Coming into Force
Department for Women and Gender Equality Act
Enactment of Act
Consequential Amendments
Appropriation Act No. 3, 1976
Access to Information Act
Financial Administration Act
Privacy Act
Salaries Act
Public Sector Compensation Act
Addition of Lands to Reserves and Reserve Creation
Addition of Lands to Reserves and Reserve Creation Act
Transitional Provisions
Consequential Amendments
Saskatchewan Treaty Land Entitlement Act
Manitoba Claim Settlements Implementation Act
Repeal
Coming into Force
Criminal Code
Poverty Reduction Measures, Phase 1
Poverty Reduction Act
Canada Shipping Act, 2001
Amendments to the Act
Transitional Provision
Coordinating Amendments
Marine Liability Act
Amendments to the Act
Coordinating Amendments
Coming into Force
SCHEDULE 1
SCHEDULE 2
First Session, Forty-second Parliament,
64-65-66-67 Elizabeth II, 2015-2016-2017-2018
STATUTES OF CANADA 2018
CHAPTER 27
A second Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures
ASSENTED TO
December 13, 2018
BILL C-86
RECOMMENDATION
Her 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 “A second Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures”.
SUMMARY
Part 1 implements certain income tax and related measures by
(a) introducing rules intended to provide greater certainty with respect to various tax consequences arising from certain foreign divisive reorganizations;
(b) ensuring that the existing cross-border anti-surplus stripping rule cannot be circumvented through transactions involving the use of partnerships or trusts;
(c) introducing rules to prevent misuse of the foreign accrual property income regime through the use of tracking interests involving foreign affiliates;
(d) ensuring consistency between the trading or dealing in indebtedness rules and the investment business rules within the foreign accrual property income regime;
(e) ensuring that the at-risk rules apply appropriately at each level of a tiered partnership structure;
(f) providing that the Minister of Public Safety and Emergency Preparedness can determine international operational missions for the purpose of the deduction available for income earned by members of the Canadian Forces or police officers on such missions;
(g) amending the synthetic equity arrangement rules and securities lending arrangement rules to prevent the artificial generation of losses through the use of equity-based financial instruments;
(h) ensuring that social assistance payments under certain programs do not preclude individuals from receiving the Canada Child Benefit;
(i) ensuring that an individual who is eligible to receive the Canada Workers Benefit can receive the benefit without having to claim it;
(j) introducing a refundable tax credit for the purposes of the climate action incentive;
(k) providing allocation rules for losses applied against Part IV taxes;
(l) preventing the creation of artificial losses on shares held as mark-to-market property by financial institutions;
(m) revising the rules relating to the non-partisan political activities of charities;
(n) ensuring that a taxpayer is subject to a three-year extended reassessment period in respect of any income, loss or other amount arising in connection with a foreign affiliate of the taxpayer;
(o) providing the Canada Revenue Agency with an extended reassessment period of an additional three years, to the extent that the reassessment relates to the adjustment of a loss carryback for transactions involving a taxpayer and non-resident non-arm’s length persons;
(p) extending the reassessment period of a taxpayer by the period of time during which a requirement for information or compliance order is contested;
(q) requiring that information returns in respect of a taxpayer’s foreign affiliates be filed within 10 months after the end of the taxpayer’s taxation year;
(r) enabling the disclosure of taxpayer and other confidential tax information to Canada’s bilateral mutual legal assistance treaty partners for the purposes of non-tax criminal investigations and prosecutions of certain serious crimes; and
(s) providing a deduction for employee contributions to the enhanced portion of the Quebec Pension Plan.
Part 1 also amends the Mutual Legal Assistance in Criminal Matters Act to, among other things, define the term “agreement” as applying, among other things, to tax information exchange agreements and tax treaties to which Canada is a party, and provide for orders to produce financial information for the purposes of investigation and prosecution of certain offences set out in subsection 462.‍48(1.‍1) of the Criminal Code. The enactment also amends paragraph 462.‍48(2)‍(c) of the Criminal Code to provide that information may also be gathered under Part IX of the Excise Tax Act and under the Excise Act, 2001.
Part 2 implements certain Goods and Services Tax/Harmonized Sales Tax (GST/HST) measures by
(a) replacing the requirement that GST/HST be collected on a sale of carbon emission allowances with a requirement that the purchaser self-assess that GST/HST;
(b) extending the assessment period for group registered education savings plan trusts that make a special relieving election in respect of their past HST liability;
(c)  introducing GST/HST rules in respect of investment limited partnerships;
(d) clarifying the intended tax policy of excluding books that are sold by a public service body from the GST/HST rebate for printed books;
(e) introducing amendments similar to those to the Income Tax Act to extend the assessment period of a person by the period of time during which a requirement for information or compliance order is contested; and
(f)  introducing amendments similar to those to the Income Tax Act to enable the disclosure of confidential information to Canada’s bilateral mutual legal assistance treaty partners, or to Canadian police officers, for the purposes of non-tax criminal investigations and prosecution of certain serious crimes.
Part 3 implements certain excise measures by
(a) broadening the refund regime in respect of excise tax on diesel fuel to allow a vendor to apply for a refund where a purchaser will use excise tax-paid diesel fuel to generate electricity, if certain conditions are met;
(b) introducing an anti-avoidance excise measure relating to the taxation of cannabis in respect of the rules establishing the value of a cannabis product on which an ad valorem duty is calculated;
(c)  introducing amendments to the Air Travellers Security Charge Act and the Excise Act, 2001 that are similar to those to the Income Tax Act to extend the assessment period of a person by the period of time during which a requirement for information or compliance order is contested; 
(d) introducing amendments to the Excise Act, 2001 that are similar to those to the Income Tax Act to enable the disclosure of confidential information to Canada’s bilateral mutual legal assistance treaty partners, or to Canadian police officers, for the purposes of non-tax criminal investigations and prosecution of certain serious crimes; and
(e) making housekeeping amendments to the Excise Act, 2001 in order to ensure consistency between the English and French version of the legislation.
Part 4 enacts and amends several Acts in order to implement various measures.
Division 1 of Part 4 amends the Customs Tariff in order to simplify it and reduce the administrative burden for Canadian businesses and the Government of Canada by consolidating similar tariff items that have the same tariff rates and removing end-use provisions where appropriate. The amendments also clarify existing tariff provisions and make other technical amendments.
Division 2 of Part 4 amends the Canada Pension Plan to modify the calculation of the amount to be attributed for a year in which a contributor is a family allowance recipient and their first or second additional contributory period begins or ends.
Subdivision A of Division 3 of Part 4 amends the Trust and Loan Companies Act, the Bank Act and the Insurance Companies Act to, among other things,
(a) establish thresholds below which the acquisition of control of certain entities, or the acquisition or increase of a substantial investment in them, does not require the approval of the Superintendent of Financial Institutions;
(b) allow financial institutions to invest in the Canadian business growth fund; and
(c) ensure that customers can provide consent electronically to receive electronic documents.
It also corrects a reference to the Insurance Companies Act in the Budget Implementation Act, 2018, No. 1.
Subdivision B of Division 3 of Part 4 amends the Canada Deposit Insurance Corporation Act to, among other things,
(a) make technical amendments to clarify the method of calculating insured deposits, to remove outdated references, to repeal certain provisions not yet in force and to clarify that withdrawals made following the amalgamation of two or more member institutions or the continuance as a federal credit union will be considered to be made from pre-existing deposits and that the separation of accounts following the amalgamation is limited to a period of two years;
(b) exclude amounts borrowed by the Canada Deposit Insurance Corporation under paragraph 60.‍2(2)‍(c) of the Financial Administration Act from the calculation of the Corporation’s total principal indebtedness; and
(c) clarify that the liquidator of a member institution of the Canada Deposit Insurance Corporation must not apply the law of set-off or compensation to a claim related to insured deposits.
It also repeals two sections of the Financial System Review Act.
Subdivision C of Division 3 of Part 4 amends the Office of the Superintendent of Financial Institutions Act, the Trust and Loan Companies Act, the Bank Act and the Insurance Companies Act to, among other things, clarify that providing legally privileged information to the Superintendent of Financial Institutions does not constitute a waiver of the privilege.
Division 4 of Part 4 amends the Proceeds of Crime (Money Laundering) and Terrorist Financing Act to remove the right of persons to decide not to proceed further with importing or exporting currency or monetary instruments that are required to be reported.
Division 5 of Part 4 amends the Canada–Newfoundland and Labrador Atlantic Accord Implementation Act to, among other things, allow for the application, within the offshore area, of the provincial greenhouse gas pricing regime and to confer powers and impose duties and functions on the Canada–Newfoundland and Labrador Offshore Petroleum Board for the application of that regime. It also amends the Greenhouse Gas Pollution Pricing Act to provide that the provincial regime does not apply if the offshore area is mentioned in Part 2 of Schedule 1 to that Act. Finally, it amends the Offshore Health and Safety Act to postpone the repeal of certain regulations.
Division 6 of Part 4 amends the Canada Business Corporations Act to set out criteria for identifying individuals with significant control over a corporation. The Division also sets out a requirement for a corporation that meets certain criteria to keep a register of individuals with significant control and requirements respecting the information to be recorded in it. Finally, the Division includes applicable offences and punishments.
Subdivision A of Division 7 of Part 4 amends the Patent Act in order to
(a) provide a regulation-making authority for the establishment of requirements for written demands relating to patents;
(b) specify that an act committed for the purpose of experimentation relating to the subject matter of a patent is not an infringement of the patent and that licencing commitments that bind the owner of a standard-essential patent or the holder of a certificate of supplementary protection that sets out such a patent bind any subsequent owners or holders;
(c) expand the rights of a person in respect of a claim in a patent who meets the requirements to be considered a prior user;
(d) ensure that patent prosecution histories may be admissible into evidence for certain purposes;
(e) clarify when a late fee must be paid in respect of divisional applications as well as when the confidentiality period begins in the case where a request for priority is deemed never to have been made.
Subdivision B of Division 7 of Part 4 amends the Trade-marks Act to, among other things,
(a) add bad faith as a ground of opposition to the registration of a trade-mark and for the invalidation of a trade-mark registration;
(b) prevent the owner of a registered trade-mark from obtaining relief for acts done contrary to section 19, 20 or 22 of that Act during the first three years after the trade-mark is registered unless the trade-mark was in use in Canada during that period or special circumstances exist that excuse the absence of use;
(c) clarify that the prohibitions in subparagraph 9(1)‍(n)‍(iii) and section 11 of that Act do not apply with respect to a badge, crest, emblem or mark that was the subject of a public notice of adoption and use as an official mark if the entity that made the request for the public notice is not a public authority or no longer exists; and
(d) modernize the conduct of various proceedings before the Registrar of Trade-marks, including by providing the Registrar with additional powers in such proceedings.
It also makes certain housekeeping amendments to provisions of the Trade-marks Act that are enacted by the Economic Action Plan 2014 Act, No. 1 and the Combating Counterfeit Products Act.
Subdivision C of Division 7 of Part 4 amends the Copyright Act in order to specify that certain information is not permitted to be included within a notice under the notice and notice regime and to provide for a regulation-making power to prohibit further types of information from being included within such a notice.
Subdivision D of Division 7 of Part 4 enacts the College of Patent Agents and Trade-mark Agents Act. That Act establishes the College of Patent Agents and Trade-mark Agents, which is to be responsible for the regulation of patent agents and trade-mark agents in the public interest. That Act, among other things,
(a) requires that individuals obtain a licence in order to act as patent agents or trade-mark agents and that licensees comply with a code of professional conduct;
(b) authorizes the College’s Investigations Committee to receive complaints and conduct investigations into whether a licensee has committed professional misconduct or was incompetent;
(c) authorizes the College’s Discipline Committee to impose disciplinary measures if it decides that a licensee has committed professional misconduct or was incompetent; and
(d) creates new offences of claiming to be a patent agent or trade-mark agent and unauthorized representation before the Patent Office or the Office of the Registrar of Trade-marks.
That Subdivision also makes consequential amendments to certain Acts.
Subdivision E of Division 7 of Part 4 amends the Bankruptcy and Insolvency Act to provide that intellectual property users may preserve their usage rights when intellectual property rights are sold or disposed of in an insolvency proceeding or when the agreement relating to such property rights is disclaimed or resiliated in such a proceeding. It also amends the Companies’ Creditors Arrangement Act to provide that intellectual property users may preserve their usage rights when intellectual property rights are sold or disposed of.
Subdivision F of Division 7 of Part 4 amends the Access to Information Act and the Privacy Act to provide that the head of a government institution may refuse to disclose, under either of those Acts, information that is subject to the privilege set out in section 16.‍1 of the Patent Act or section 51.‍13 of the Trade-marks Act. It makes a related amendment to the Pest Control Products Act.
Subdivision G of Division 7 of Part 4 amends the National Research Council Act to clarify that the National Research Council of Canada has the authority to dispose of all forms of intellectual property that it develops, including future rights to such property and to provide the Council with the authority to dispose of real, personal, movable and immovable property, complementing the current provision in the Act that allows it to acquire such property.
Subdivision H of Division 7 of Part 4 amends the Copyright Act in order to modernize the legislative framework relating to the Copyright Board so as to improve the timeliness and clarity of its proceedings and decision-making processes. More specifically, it repeals spent provisions and
(a) codifies the Board’s mandate and establishes decision-making criteria;
(b) establishes new timelines in respect of Board matters, including earlier filing dates for proposed tariffs and longer effective periods for approved tariffs, and empowers the Governor in Council to make additional timelines by regulation;
(c) formalizes case management of Board proceedings;
(d) reduces the number of matters that must be considered by the Board;
(e) streamlines procedural steps across different tariff contexts, maintaining differences between them only where necessary;
(f) amends relevant enforcement provisions, including the availability of statutory damages for certain parties in respect of Board-set royalty rates and enforcement of Board-set terms and conditions; and
(g) modernizes existing language and structure for greater clarity and consistency.
Division 8 of Part 4 amends the Employment Insurance Act to, among other things, increase the maximum number of weeks for which parental benefits may be paid if these benefits are divided between claimants. It also amends the Canada Labour Code to, among other things, increase the aggregate amount of leave that may be taken by employees under sections 206.‍1 and 206.‍2 if that leave is divided between employees.
Division 9 of Part 4 enacts the Canadian Gender Budgeting Act in order to state the Government’s policy of promoting gender equality and inclusiveness by taking gender and diversity into consideration in the budget process. It also establishes related reporting requirements.
Division 10 of Part 4 amends the Bank Act to strengthen provisions that apply to a bank or an authorized foreign bank in relation to the protection of customers and the public. It implements enhancements in the areas of corporate governance, responsible business conduct, disclosure and transparency, and redress. It also amends the Financial Consumer Agency of Canada Act to strengthen the mandate of the Financial Consumer Agency of Canada and grant additional powers to that Agency.
Division 11 of Part 4 amends the First Nations Land Management Act to give effect to amendments to the Framework Agreement on First Nation Land Management respecting, among other things, procedures for obtaining community approval of a land code, the lands to which a land code may apply, the addition of lands to First Nation land by order of the Minister and the transfer of capital moneys.
Division 12 of Part 4 amends the First Nations Fiscal Management Act to, among other things,
(a) enable more Aboriginal organizations and First Nations to benefit from the provisions of the Act in order to strengthen their financial management systems and give them access to long-term financing;
(b) address certain administrative issues identified by the bodies established under the Act; and
(c) provide another option for First Nations to access moneys held by Her Majesty for their use and benefit.
Division 13 of Part 4 amends the Export and Import Permits Act to give the Minister of Foreign Affairs the authority to issue an import allocation for goods that are included on the Import Control List under subsection 5(6) of that Act.
Division 14 of Part 4 enacts the Pay Equity Act to establish a proactive process for the achievement of pay equity by the redressing of the systemic gender-based discrimination experienced by employees who occupy positions in predominantly female job classes. The new Act requires federal public and private sector employers that have 10 or more employees to establish and maintain a pay equity plan within set time frames so as to identify and correct differences in compensation between predominantly female and predominantly male job classes for which the work performed is of equal value. The new Act provides for the powers, duties and functions of a Pay Equity Commissioner, which include facilitating the resolution of disputes, conducting compliance audits and investigating disputes, objections and complaints, as well as making orders and imposing administrative monetary penalties for violations of that Act. The new Act also requires the Pay Equity Commissioner to report annually to Parliament on the administration and enforcement of the new Act.
Division 14 also amends the Parliamentary Employment and Staff Relations Act to provide for the application of the Pay Equity Act to parliamentary employers with certain adaptations and without limiting the powers, privileges and immunities of the Senate, the House of Commons and the members of those Houses.
It also makes the Minister of Labour responsible for the administration of the Federal Contractors Program for Pay Equity.
Finally, it makes related and consequential amendments to certain Acts and repeals the section of the Budget Implementation Act, 2009 that enacts the Public Sector Equitable Compensation Act.
Subdivision A of Division 15 of Part 4 amends the Canada Labour Code to, among other things,
(a) provide five days of paid leave for victims of family violence, a personal leave of five days with three paid days, an unpaid leave for court or jury duty and a fourth week of annual vacation with pay for employees who have completed at least 10 consecutive years of employment;
(b) eliminate minimum length of service requirements for leaves and general holiday pay and reduce the length of service requirement for three weeks of vacation with pay;
(c) prohibit differences in rate of wages based on the employment status of employees;
(d) address continuity of employment issues when a work, undertaking or business becomes federally regulated or in cases of contract retendering; and
(e) update group and individual termination provisions by increasing the minimum notice of termination.
Subdivision B of Division 15 of Part 4 amends the Canada Labour Code to allow the Minister of Labour to designate a Head of Compliance and Enforcement who will exercise most of the powers and perform most of the duties and functions that are related to the administration and enforcement of Parts II, III and IV of the Code.
Division 16 of Part 4 amends the Wage Earner Protection Program Act to, among other things, increase the maximum amount that may be paid to an individual under the Act, expand the definition of eligible wages, expand the conditions under which a payment may be made under the Act and create additional requirements related to Her Majesty in right of Canada’s right of subrogation in respect of payments made under the Act.
Division 17 of Part 4 amends the Bretton Woods and Related Agreements Act, the European Bank for Reconstruction and Development Agreement Act and the Official Development Assistance Accountability Act to harmonize the periods within which the reports under those Acts must be laid before Parliament in order to better communicate Canada’s international development efforts. It also repeals the definition of “official development assistance” in the Official Development Assistance Accountability Act and confers the power to define this expression by regulation.
Division 17 also enacts the International Financial Assistance Act, which provides the Minister of Foreign Affairs and the Minister for International Development with powers, duties and functions to support the delivery of a sovereign loans program, an international assistance innovation program and a federal international assistance program that promotes the mitigation of or adaptation to climate change through repayable contributions.
Division 18 of Part 4 enacts the Department for Women and Gender Equality Act which, among other things, establishes the Department for Women and Gender Equality to assist the Minister responsible for that department in exercising or performing the Minister’s powers, duties and functions that extend to and include all matters relating to women and gender equality, including the advancement of equality in respect of sex, sexual orientation, or gender identity or expression and the promotion of a greater understanding of the intersection of sex and gender with other identity factors. It also contains transitional provisions. Finally, Division 18 makes consequential amendments to other Acts.
Division 19 of Part 4 enacts the Addition of Lands to Reserves and Reserve Creation Act which authorizes a Minister, designated by the Governor in Council, to set apart lands as reserves for the use and benefit of First Nations. The Division also repeals Part 2 of the Manitoba Claim Settlements Implementation Act and the Claim Settlements (Alberta and Saskatchewan) Implementation Act.
Division 20 of Part 4 amends section 715.‍42 of the Criminal Code to require the publication of any decision not to publish a remediation agreement or order related to that agreement and of any decision related to the review of such a decision, to specify that the court may make the first decision subject to a condition, including one related to the duration of non-publication, and to allow anyone to request a review of that decision.
Division 21 of Part 4 enacts the Poverty Reduction Act, which sets out two targets for poverty reduction in Canada.
Division 22 of Part 4 amends the Canada Shipping Act, 2001 to, among other things,
(a) authorize the Governor in Council to make regulations respecting the protection of the marine environment from the impacts of navigation and shipping activities;
(b) authorize the Minister of Transport to
(i) make an interim order to mitigate risks to marine safety or to the marine environment, and
(ii) exempt any person or vessel from the application of any provision of that Act or the regulations if doing so would allow the undertaking of research and development that may enhance marine safety or environmental protection;
(c) increase the maximum amount of an administrative penalty that the Governor in Council may fix by regulation;
(d) authorize the Minister of Fisheries and Oceans, pollution response officers and accompanying persons to enter private property in the case of a discharge of oil from a vessel or oil handling facility; and 
(e) double the administration monetary penalties for certain violations.
Division 23 of Part 4 amends the Marine Liability Act to modernize the Ship-source Oil Pollution Fund, including, among other things,
(a) removing the Fund’s per-occurrence limit of liability;
(b) in the event that the Fund is depleted, authorizing the temporary transfer to the Fund of funds from the Consolidated Revenue Fund;
(c) modernizing the Fund’s levy so that the Fund is replenished by receivers and exporters of oil;
(d) ensuring that the Fund’s liability for claims for economic losses caused by oil pollution aligns with international conventions;
(e) providing that the Fund is liable for the costs and expenses incurred by the Minister of Fisheries and Oceans or any other person in respect of preventive measures when the occurrence for which those costs and expenses were incurred has not yet created a grave and imminent threat of causing oil pollution damage;
(f) authorizing the provision of up-front emergency funding out of the Fund to the Minister of Fisheries and Oceans for significant oil pollution incidents;
(g) creating an expedited, simplified process for small claims to the Fund; and
(h) providing for administrative monetary penalties for contraventions of specified or designated provisions under that Act.
Available on the House of Commons website at the following address:
www.ourcommons.ca
TABLE OF PROVISIONS
A second Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures
Short Title
1 
Budget Implementation Act, 2018, No. 2
PART 1 
Amendments to the Income Tax Act and to Other Legislation
2 
PART 2 
Amendments to the Excise Tax Act (GST/HST Measures) and to Related Legislation
41 
PART 3 
Amendments to the Excise Tax Act (Excise Measures), the Air Travellers Security Charge Act and the Excise Act, 2001
61 
PART 4 
Various Measures
DIVISION 1 
Customs Tariff Simplification
69 
DIVISION 2 
Canada Pension Plan
127 
DIVISION 3 
Financial Sector
130 
DIVISION 4 
Proceeds of Crime (Money Laundering) and Terrorist Financing Act
174 
DIVISION 5 
Greenhouse Gas Emissions Pricing and Other Topics Relating to Offshore Area
176 
DIVISION 6 
Canada Business Corporations Act
182 
DIVISION 7 
Intellectual Property Strategy
187 
247 
Enactment of College of Patent Agents and Trade-mark Agents Act
An Act to establish the College of Patent Agents and Trade-mark Agents
Short Title
1 
College of Patent Agents and Trade-mark Agents Act
Interpretation and Application
2 
Definitions
3 
Binding on Her Majesty
4 
Designation of Minister
Establishment and Organization
College
5 
Establishment
6 
Purpose
7 
Head office
8 
Capacity
9 
Not Crown agent
10 
Official Languages Act
11 
Members
12 
Annual general meeting
Board of Directors
13 
Composition
14 
Ineligibility
15 
Term
16 
Removal — appointed directors
17 
Ceases to be director
18 
Remuneration
19 
Chairperson
20 
Meetings
Committees, Registrar and Chief Executive Officer
21 
Investigations Committee and Discipline Committee
22 
Registrar
23 
Chief Executive Officer
Powers of Minister and Report
24 
Powers of Minister
25 
Annual report
Licensees
Patent Agents
26 
Patent agent licence
27 
Representation before Patent Office
28 
Register
Trade-mark Agents
29 
Trade-mark agent licence
30 
Representation before Office of the Registrar of Trade-marks
31 
Register
Obligations
32 
Standards of professional conduct and competence
33 
Code of professional conduct
34 
Professional liability insurance
Suspension, Revocation and Surrender of Licences
35 
Suspension
36 
Surrender of licence
Investigations
Duty to Investigate
37 
Investigation
38 
Notice to licensee
Complaints
39 
Consideration of complaints
40 
Conclusion of consideration
41 
Referral
Conduct of Investigation
42 
Investigator
43 
Powers of investigator
44 
Warrant
45 
Order — document or information
46 
Sealing and notification — legal counsel
47 
Return or application for retention order
48 
Application for return
Conclusion of Investigation
49 
Application or dismissal
50 
Withdrawal of application
Disciplinary Proceedings
51 
Oral hearing
52 
Hearings open to public
53 
Parties
54 
Right of complainant to make submissions
55 
Powers
56 
Powers before decision
57 
Decision on application
58 
Notice to Registrar
59 
Appeal to Federal Court
60 
Filing of decision in Federal Court
61 
Suspension lifted if conditions met
62 
Amounts paid as penalty
63 
Rules of procedure
Confidentiality
64 
No waiver
65 
No disclosure
66 
Application for order authorizing disclosure
Prohibitions and Offences
67 
Claiming to be patent agent
68 
Claiming to be trade-mark agent
69 
Offence and punishment — section 67 or 68
70 
Unauthorized representation before Patent Office
71 
Unauthorized representation before Office of the Registrar of Trade-marks
72 
Regulations
73 
Offence and punishment — section 70 or 71
74 
Injunction
By-laws and Regulations
75 
By-laws
76 
Regulations — Governor in Council
77 
Regulations prevail
Transitional Provisions
78 
Definition of coming-into-force day
79 
Initial organization of board
80 
Confirmation of by-laws
81 
College not a Crown Corporation
82 
Deemed issued patent agent licence
83 
Deemed issued trade-mark agent licence
84 
Provision of information — patents
85 
Provision of information — trade-marks
86 
Regulations — transitional matters
DIVISION 8 
Parental Benefits and Related Leave
303 
DIVISION 9 
Canadian Gender Budgeting Act
314 
Enactment of Act
An Act respecting the consideration of gender equality and diversity in the budget process
Short Title
1 
Canadian Gender Budgeting Act
Gender Budgeting Policy
2 
Policy statement
Implementation of Policy
3 
Report — new budget measures
4 
Analysis — tax expenditures
5 
Analysis — programs
Division 10 
Financial Consumer Protection Framework
315 
DIVISION 11 
First Nations Land Management Act
352 
DIVISION 12 
First Nations Fiscal Management Act
385 
DIVISION 13 
Export and Import Permits Act
415 
Division 14 
Pay Equity
416 
Enactment of Pay Equity Act
An Act to establish a proactive pay equity regime within the federal public and private sectors
Short Title
1 
Pay Equity Act
Purpose
2 
Purpose
Interpretation
3 
Definitions
4 
Group of employers
Designation of Minister
5 
Designation of Minister
Application
6 
Employers subject to Act on coming into force
7 
Later date in public sector — 10 to 99 employees
8 
Determination of number of employees — public sector
9 
Determination of number of employees — private sector and territorial governments
10 
Exemption
11 
Exemption
Part 1 
Pay Equity Plan
12 
Requirement to establish plan
13 
Requirement to establish plan — group of employers
14 
Notice — employers referred to in subsection 16(1)
15 
Notice — group of employers referred to in subsection 17(1)
16 
Requirement to establish pay equity committee
17 
Requirement to establish pay equity committee — group of employers
18 
Number of employees — group of employers
19 
Composition of committee
20 
Vote
21 
Directions from employer
22 
Measures to facilitate the selection of members
23 
Requirement to provide information — employer
24 
Requirement to keep information confidential — committee members
25 
Notice of establishment of plan without committee
26 
Notice of establishment of plan without committee — group of employers
27 
Committee does not meet requirement after establishment
28 
Committee cannot perform work
29 
Committee cannot perform work — group of employers
30 
Multiple plans
Part 2 
Process for Establishment of Pay Equity Plan
Purpose
31 
Steps to be followed
Identification of Job Classes
32 
Job classes
33 
One-position job classes
34 
Job classes in core public administration
Determination of Predominantly Female and Predominantly Male Job Classes
35 
Determination
36 
Predominantly female job classes
37 
Predominantly male job classes
38 
Group of job classes
39 
Notice to Pay Equity Commissioner
40 
Application of regulations
Determination of Value of Work
41 
Determination
42 
Criterion
43 
Method
Calculation of Compensation
44 
Calculation
45 
Exclusions from compensation
46 
Differences in compensation excluded
Comparison of Compensation
47 
Comparison
48 
Compensation comparison methods
49 
Equal average method
50 
Equal line method
Contents and Posting
51 
Contents of plan
52 
Draft pay equity plan and notice
53 
Draft pay equity plan and notice — group of employers
54 
Written comments
55 
Final version — three-year maximum
56 
Notice of increases
57 
Extension of time limit for posting
58 
Establishment of pay equity plan
59 
Establishment of pay equity plan — group of employers
Increases in Compensation
60 
Obligation to increase compensation
61 
Date payable — plan posted under section 55 or paragraph 94(1)‍(b)
62 
Date payable — plan posted under subsection 57(2)
63 
Longer phase-in period
part 3 
Pay Equity Maintenance Review
Updated Pay Equity Plan
64 
Requirement to update plan
65 
Notice — employers referred to in subsection 67(1)
66 
Notice — group of employers referred to in subsection 68(1)
67 
Requirement to establish pay equity committee
68 
Requirement to establish pay equity committee — group of employers
69 
Determination of number of employees — public sector
70 
Determination of number of employees — private sector and territorial governments
71 
Determination of number of employees — group of employers
72 
Application of sections 20 to 24
73 
Notice of update of plan without committee
74 
Notice of update of plan without committee — group of employers
75 
Committee does not meet requirement after establishment
76 
Committee cannot perform work
77 
Committee cannot perform work — group of employers
Process for Updating Pay Equity Plan
78 
Identification of new differences in compensation
79 
Revision of pay equity plan
Posting
80 
Revised pay equity plan and notice
81 
Revised pay equity plan and notice — group of employers
82 
Written comments
83 
Final version — five-year maximum
84 
Notice of increases
85 
Extension of time limit for posting
86 
Updated pay equity plan
87 
Updated pay equity plan — group of employers
Increases in Compensation
88 
Obligation to increase compensation
part 4 
General Provisions — Pay Equity Plans
Annual Statement
89 
Contents
Record Keeping
90 
Private sector and territorial governments — establishment of pay equity plan
91 
Extension of time for retaining documents
Transfers or Leases
92 
Federal private sector — transfer or lease
93 
Federal private sector — re-tendering
94 
Provincial business
Collective Agreements
95 
Effect on collective agreements
Implementation
96 
90-day period
Interest
97 
Failure to pay amount due
Prohibitions
98 
Reduction of compensation
99 
Obstruction
100 
False or misleading statements — Pay Equity Commissioner
101 
False or misleading statements — records, reports, etc.
102 
Reprisal by employer
103 
Reprisal by bargaining agent
Part 5 
Pay Equity Commissioner
Pay Equity Commissioner’s Role
104 
Mandate — Pay Equity Commissioner
105 
Delegation
Authorizations by Pay Equity Commissioner
106 
Recognition of group as single employer
107 
Authority — multiple pay equity plans
108 
Authority — plan without committee
109 
Authority — different committee membership
110 
Authority — Committee cannot perform work
111 
Authority — other compensation comparison method
112 
Authority — extension for posting final plan
113 
Authority — longer phase-in period
Information and Reports
114 
Provision of information or advice
115 
Special reports
116 
Provision of data to Minister
117 
Annual report
PART 6 
Investigations and Audits
118 
Compliance audit
119 
Power to order termination of contravention
120 
Internal audit order
121 
Powers — investigation or application
122 
Means of telecommunication
123 
Accompanying individual
124 
Assistance
Part 7 
Administrative Monetary Penalties
Definition
125 
Meaning of penalty
Purpose
126 
Purpose of penalty
Regulations
127 
Regulations
Pay Equity Commissioner’s Powers, Duties and Functions
128 
Powers regarding notices of violation
Commission of Violations
129 
Violations
130 
Liability of parties to violation
131 
Employees or agents or mandataries
132 
Notice of violation
Rules About Violations
133 
Certain defences not available
134 
Continuing violation
135 
For greater certainty
136 
Limitation period
Responsibility
137 
Notices with penalty — payment
138 
Failure to act
Review
139 
Request for review
140 
Variation or cancellation of notice of violation
141 
Review
142 
Completion of review
Recovery of Penalties
143 
Debt to Her Majesty
144 
Certificate
General
145 
Admissibility of documents
146 
Publication
Part 8 
Dispute Resolution
Matters in Dispute, Objections and Complaints
147 
Notice of matters in dispute
148 
Notice of objection
149 
Complaints — employees
150 
Complaints — bargaining agents
151 
Complaints — employer
152 
Complaint to Pay Equity Commissioner
153 
Extension of time
Resolution by Pay Equity Commissioner
154 
Role of Pay Equity Commissioner
155 
Voluntary settlement
156 
Investigation
157 
Determination of matter in dispute
158 
Determination of objection
159 
Determination of complaint
160 
Determination — complaint about reprisal
Review
161 
Review
Referral to Tribunal
162 
Referral to Tribunal
163 
Chairperson to institute inquiry
164 
Conduct of inquiry
165 
Duty of Pay Equity Commissioner on appearing
166 
Hearing in public subject to confidentiality order
167 
Determination
Appeal
168 
Appeal — decision or order
169 
Assignment of member
170 
Decision
171 
Decision final
Part 9 
Ministerial Staff
172 
Definition of Minister
173 
Application
Part 10 
Miscellaneous Provisions
174 
Wages
175 
Manner and form
176 
Posting of documents
177 
Copies as evidence
178 
Immunity
179 
Evidence in civil suits precluded
180 
Enforcement of order
181 
Regulations
182 
Regulations
183 
Non-application of Statutory Instruments Act
184 
Review by Senate and House of Commons
DIVISION 15 
Modernization of the Canada Labour Code
441 
DIVISION 16 
Wage Earner Protection Program Act
626 
DIVISION 17 
International Financial Assistance
654 
659 
Enactment of International Financial Assistance Act
An Act to support the delivery of international financial assistance
Short Title
1 
International Financial Assistance Act
Interpretation
2 
Definition of competent minister
International Financial Assistance
3 
International assistance — sovereign loans
4 
Innovative financing
5 
Program for climate change
6 
Fees and interest
7 
Provisions no longer applicable
Regulations
8 
Regulations
DIVISION 18 
Department for Women and Gender Equality Act
661 
Enactment of Act
An Act to establish the Department for Women and Gender Equality
Short Title
1 
Department for Women and Gender Equality Act
Establishment of Department
2 
Department established
3 
Deputy head
Powers, Duties and Functions of Minister
4 
Powers, duties and functions
5 
Agreements
Committees
6 
Committees
Transitional Provisions
7 
Minister and Deputy Minister
8 
References
9 
Transfer of appropriation
DIVISION 19 
Addition of Lands to Reserves and Reserve Creation
675 
Enactment of Addition of Lands to Reserves and Reserve Creation Act
An Act to facilitate the setting apart of lands as reserves for the use and benefit of First Nations and the addition of lands to reserves
Short Title
1 
Addition of Lands to Reserves and Reserve Creation Act
Interpretation
2 
Definitions
Designation of Minister
3 
Order
Setting Apart of Lands
4 
Setting lands apart
5 
Designation
6 
Issuance of permits by Minister
7 
Authorization — transfer or grant
8 
Exchange
DIVISION 20 
Criminal Code
686 
DIVISION 21 
Poverty Reduction Measures, Phase 1
687 
Enactment of Poverty Reduction Act
An Act respecting the reduction of poverty
1 
Poverty Reduction Act
2 
Poverty reduction targets
DIVISION 22 
Canada Shipping Act, 2001
688 
DIVISION 23 
Marine Liability Act
713 
SCHEDULE 1 
SCHEDULE 2 
64-65-66-67 Elizabeth II
CHAPTER 27
A second Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures
[Assented to 13th December, 2018]
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 Budget Implementation Act, 2018, No. 2.
PART 1 
Amendments to the Income Tax Act and to Other Legislation
R.‍S.‍, c. 1 (5th Supp.‍)
Income Tax Act
2 (1) Subsection 15(1.‍4) of the Income Tax Act is amended by adding “and” at the end of paragraph (c), by striking out “and” at the end of paragraph (d) and by repealing paragraph (e).
(2) Section 15 of the Act is amended by adding the following after subsection (1.‍4):
Division of corporation under foreign laws
(1.‍5) If a non-resident corporation (in this subsection referred to as the “original corporation”) governed by the laws of a foreign jurisdiction undergoes a division under those laws that results in all or part of its property and liabilities becoming the property and liabilities of one or more other non-resident corporations (each of which is referred to in this subsection as a “new corporation”) and, as a consequence of the division, a shareholder of the original corporation acquires one or more shares (referred to in this subsection as “new shares”) of the capital stock of a new corporation at a particular time, the following rules apply:
(a) except to the extent that any of subparagraphs (1)‍(a.‍1)‍(i) to (iii) and paragraph (1)‍(b) applies (determined without reference to this subsection) to the acquisition of the new shares
(i) in the case where, for each class of shares of the capital stock of the original corporation of which shares are held by the shareholder immediately before the division, new shares are received at the particular time by shareholders of that class on a pro rata basis in respect of all the shares (referred to in this subsection as the “original shares”) of that class
(A) at the particular time, the original corporation is deemed to have distributed, and the shareholder is deemed to have received, as a dividend in kind in respect of the original shares, the new shares acquired by the shareholder at the particular time, and
(B) the amount of the dividend in kind received by the shareholder in respect of an original share is deemed to be equal to the fair market value, immediately after the particular time, of the new shares acquired by the shareholder at the particular time in respect of the original share, and
(ii) in any case where subparagraph (i) does not apply, the original corporation is deemed, at the particular time, to have conferred a benefit on the shareholder equal to the total fair market value, at that time, of the new shares acquired by the shareholder as a consequence of the division;
(b) any gain or loss of the original corporation from a distribution of the new shares as a consequence of the division is deemed to be nil; and
(c) each property of the original corporation that becomes at any time (referred to in this paragraph as the “disposition time”) property of the new corporation as a consequence of the division is deemed to be
(i) disposed of by the original corporation immediately before the disposition time for proceeds of disposition equal to the property’s fair market value, and
(ii) acquired by the new corporation at the disposition time at a cost equal to the amount determined under subparagraph (i) to be the original corporation’s proceeds of disposition.
(3) Subsection (1) is deemed to have come into force on October 24, 2012.
(4) Subsection (2) applies in respect of divisions that occur after October 23, 2012.
3 (1) Subparagraph (a)‍(ii) of the definition equity amount in subsection 18(5) of the Act is replaced by the following:
(ii) the average of all amounts each of which is the corporation’s contributed surplus (other than any portion of that contributed surplus that arose at a time when the corporation was non-resident, or that arose in connection with a disposition to which subsection 212.‍1(1.‍1) applies or an investment, as defined in subsection 212.‍3(10), to which subsection 212.‍3(2) applies) at the beginning of a calendar month that ends in the year, to the extent that it was contributed by a specified non-resident shareholder of the corporation, and
(2) Subsection (1) applies in respect of transactions or events that occur after February 26, 2018.
4 (1) Paragraph (k) of the definition proceeds of disposition in section 54 of the Act is replaced by the following:
(k) any amount that would otherwise be proceeds of disposition of property of a taxpayer to the extent that the amount is deemed by subsection 84.‍1(1), 212.‍1(1.‍1) or 212.‍2(2) to be a dividend paid to the taxpayer or, if the taxpayer is a partnership, to a member of the taxpayer; (produit de disposition)
(2) Subsection (1) applies in respect of dispositions that occur after February 26, 2018.
5 (1) Paragraphs 84(1)‍(c.‍1) and (c.‍2) of the Act are replaced by the following:
(c.‍1) if the corporation is an insurance corporation, any action by which it converts contributed surplus related to its insurance business (other than any portion of that contributed surplus that arose at a time when it was non-resident, or that arose in connection with a disposition to which subsection 212.‍1(1.‍1) applies or an investment, as defined in subsection 212.‍3(10), to which subsection 212.‍3(2) applies) into paid-up capital in respect of the shares of its capital stock, 
(c.‍2) if the corporation is a bank, any action by which it converts any of its contributed surplus that arose on the issuance of shares of its capital stock (other than any portion of that contributed surplus that arose at a time when it was non-resident, or that arose in connection with a disposition to which subsection 212.‍1(1.‍1) applies or an investment, as defined in subsection 212.‍3(10), to which subsection 212.‍3(2) applies) into paid-up capital in respect of shares of its capital stock, or
(2) The portion of paragraph 84(1)‍(c.‍3) of the Act before subparagraph (ii) is replaced by the following:
(c.‍3) if the corporation is neither an insurance corporation nor a bank, any action by which it converts into paid-up capital in respect of a class of shares of its capital stock any of its contributed surplus that arose after March 31, 1977 (other than any portion of that contributed surplus that arose at a time when it was non-resident, or that arose in connection with a disposition to which subsection 212.‍1(1.‍1) applies or an investment, as defined in subsection 212.‍3(10), to which subsection 212.‍3(2) applies)
(i) on the issuance of shares of that class or shares of another class for which the shares of that class were substituted (other than an issuance to which section 51, 66.‍3, 84.‍1, 85, 85.‍1, 86 or 87 or subsection 192(4.‍1) or 194(4.‍1) applied),
(3) Subsections (1) and (2) apply in respect of transactions or events that occur after February 26, 2018.
6 (1) Paragraph 93.‍1(1.‍1)‍(d) of the Act is replaced by the following:
(d) paragraph 95(2)‍(g.‍04), subsections 95(2.‍2) and (8) to (12) and section 126.
(2) Subsection (1) is deemed to have come into force on February 27, 2018.
7 (1) The portion of paragraph 95(2)‍(l) of the Act after subparagraph (ii) and before subparagraph (iii) is replaced by the following:
unless it is established by the taxpayer or the foreign affiliate that, throughout the period in the taxation year during which the business was carried on by the affiliate,
(2) The portion of subparagraph 95(2)‍(l)‍(iii) of the Act before clause (A) is replaced by the following:
(iii) the business (other than any business conducted principally with persons with whom the affiliate does not deal at arm’s length) is carried on by the affiliate as a foreign bank, a trust company, a credit union, an insurance corporation or a trader or dealer in securities or commodities, the activities of which are regulated under the laws
(3) Paragraph 95(2)‍(l) of the Act is amended by striking out “and” at the end of subparagraph (iii) and by repealing subparagraph (iv).
(4) The portion of subsection 95(2.‍11) of the Act before paragraph (a) is replaced by the following:
Rule for investment business definition and paragraph (2)‍(l)
(2.‍11) A taxpayer or a foreign affiliate of the taxpayer, as the case may be, is deemed not to have established that the conditions in subparagraph (a)‍(i) of the definition investment business in subsection (1), or in subparagraph (2)‍(l)‍(iii), have been satisfied throughout a period in a particular taxation year of the affiliate unless
(5) Section 95 of the Act is amended by adding the following after subsection (7):
Tracking interests — interpretation
(8) For the purposes of subsections (9) to (12), a particular property is a tracking interest in respect of a person or partnership (referred to in this subsection as the “tracked entity”) if
(a) all or part of the fair market value of the particular property — or of any payment or right to receive an amount in respect of the particular property — can reasonably be considered to be determined, directly or indirectly, by reference to one or more of the following criteria in respect of property or activities of the tracked entity (referred to in this subsection and subsections (9) to (11) as the “tracked property and activities”):
(i) the fair market value of property of the tracked entity,
(ii) any revenue, income or cash flow from property or activities of the tracked entity,
(iii) any profits or gains from the disposition of property of the tracked entity, and
(iv) any similar criteria in respect of property or activities of the tracked entity; and
(b) the tracked property and activities in respect of the particular property represent less than all of the property and activities of the tracked entity.
Tracking interests — investment business definition
(9) For the purposes of the definition investment business in subsection (1), if, at any time in a taxation year of a foreign affiliate of a taxpayer, a person or partnership holds a tracking interest in respect of the affiliate or a partnership of which the affiliate is a member, the tracked property and activities in respect of the tracking interest are, to the extent they would not otherwise be part of an investment business of the affiliate, deemed, in respect of the taxpayer,
(a) to be a separate business carried on by the affiliate throughout the year; and
(b) not to be part of any other business of the affiliate.
Conditions for subsection (11)
(10) Subsection (11) applies in respect of a foreign affiliate of a taxpayer for a taxation year of the affiliate if, at any time in the year,
(a) the taxpayer holds a property that is a tracking interest in respect of the affiliate; and
(b) shares of a class of the capital stock of the affiliate the fair market value of which can reasonably be considered to be determined by reference to the tracked property and activities in respect of the tracking interest (referred to in subsection (11) as a “tracking class”) are held by the taxpayer or a foreign affiliate of the taxpayer.
Tracking class — separate corporation
(11) If this subsection applies in respect of a foreign affiliate (referred to in this subsection as the “actual affiliate”) of a taxpayer for a taxation year of the actual affiliate, the following rules apply for the purpose of determining the amounts, if any, to be included under subsection 91(1), and to be deducted under subsection 91(4), by the taxpayer in respect of the year and for the purpose of applying section 233.‍4 in respect of the year:
(a) the tracked property and activities of the actual affiliate are deemed to be property and activities of a non-resident corporation (referred to in this subsection as the “separate corporation”) that is separate from the actual affiliate and not to be property or activities of the actual affiliate;
(b) any income, losses or gains for the year in respect of the property and activities described in paragraph (a) are deemed to be income, losses or gains of the separate corporation and not of the actual affiliate;
(c) all rights and obligations of the actual affiliate in respect of the property and activities described in paragraph (a) are deemed to be rights and obligations of the separate corporation and not of the actual affiliate;
(d) the separate corporation is deemed to have, at the end of the year, 100 issued and outstanding shares of a single class (referred to in this subsection as the “single class”) of its capital stock, having full voting rights under all circumstances;
(e) each shareholder of the actual affiliate is deemed to own, at the end of the year, that number of shares of the single class that is equal to the product of 100 and the amount that would be the aggregate participating percentage (as defined in subsection 91(1.‍3)) of that shareholder in respect of the actual affiliate for the year if
(i) the actual affiliate were a controlled foreign affiliate of that shareholder at the end of the year,
(ii) the only shares of the capital stock of the actual affiliate issued and outstanding at the end of the year were shares of tracking classes in respect of the tracked properties and activities, and
(iii) the only income, losses and gains of the actual affiliate for the year were those referred to in paragraph (b); and
(f) any amounts included under subsection 91(1), or deducted under subsection 91(4), by the taxpayer in respect of shares of the separate corporation are deemed to be amounts included under subsection 91(1), or deducted under subsection 91(4), as the case may be, by the taxpayer in respect of shares of tracking classes held by the taxpayer or a foreign affiliate of the taxpayer, as the case may be.
Tracking interests – controlled foreign affiliate
(12) If subsection (11) does not apply in respect of a foreign affiliate of the taxpayer for a taxation year of the affiliate, the affiliate is deemed to be a controlled foreign affiliate of the taxpayer throughout the taxation year if, at any time in the year, a tracking interest in respect of the affiliate, or a partnership of which the affiliate is a member, is held by
(a) the taxpayer; or
(b) a person or partnership (each referred to in this paragraph as a “holder”), if
(i) the holder does not deal at arm’s length with the taxpayer at that time,
(ii) where either the taxpayer or the holder is a partnership and the other party is not, any member of the partnership does not deal at arm’s length, at that time, with the other party, or
(iii) where both the taxpayer and the holder are partnerships, the taxpayer or any member of the taxpayer does not deal at arm’s length, at that time, with the holder or any member of the holder.
(6) Subsections (1) to (4) apply to taxation years of a foreign affiliate of a taxpayer that begin after February 26, 2018.
(7) Subsection (5) applies to taxation years of a foreign affiliate of a taxpayer that begin after February 26, 2018, except that, notwithstanding subsection 95(10) of the Act, as enacted by subsection (5), subsection 95(11) of the Act, as enacted by subsection (5), shall not apply in respect of a foreign affiliate of the taxpayer in respect of taxation years of the affiliate that begin after February 26, 2018 and before October 25, 2018, if the taxpayer
(a) elects in writing under this subsection in respect of all of its foreign affiliates; and
(b) files the election with the Minister of National Revenue on or before the day that is the later of
(i) the day that is six months after the day on which this Act receives royal assent, and
(ii) the taxpayer’s filing-due date for its taxation year that includes October 25, 2018.
8 (1) Section 96 of the Act is amended by adding the following after subsection (2):
Tiered partnerships
(2.‍01) For the purposes of this section, a taxpayer includes a partnership.
(2) Subsection 96(2.‍1) of the Act is amended by striking out “and” at the end of paragraph (d) and by replacing paragraph (e) with the following:
(e) if the taxpayer is not a partnership, be deemed to be the taxpayer’s limited partnership loss in respect of the partnership for the year, and
(f) if the taxpayer is a partnership, reduce the taxpayer’s share of any loss of the partnership for a fiscal period of the partnership ending in the taxation year of the taxpayer from a business (other than a farming business) or from property.
(3) Section 96 of the Act is amended by adding the following after subsection (2.‍1):
Tiered partnerships — adjustments
(2.‍11) The following rules apply to taxation years of a taxpayer that end after February 26, 2018:
(a) for the purpose of applying section 111, the taxpayer’s non-capital loss, or limited partnership loss in respect of a partnership, for a preceding taxation year shall be determined as if subsection (2.‍01) and paragraph (2.‍1)‍(f) applied in respect of taxation years that end before February 27, 2018; and
(b) in computing the adjusted cost base to the taxpayer of the taxpayer’s interest in a partnership after February 26, 2018, there shall be added an amount equal to the portion of the amount of any reduction because of paragraph (a) in a non-capital loss of the taxpayer that can reasonably be considered to relate to the amount of a loss deducted under subparagraph 53(2)‍(c)‍(i) in computing the adjusted cost base of that interest.
(4) Subsections (1) and (2) apply to taxation years that end after February 26, 2018.
9 (1) Clause 110(1)‍(f)‍(v)‍(A) of the Act is replaced by the following:
(A) the employment income earned by the taxpayer as a member of the Canadian Forces, or as a police officer, while serving on a deployed operational mission (as determined by the Department of National Defence or the Department of Public Safety and Emergency Preparedness) that is
(I) assessed for risk allowance at level 3 or higher (as determined by the Department of National Defence), or
(II) assessed at a risk score greater than 1.‍99 and less than 2.‍50 (as determined by the Department of National Defence) and designated by the Minister of Finance, and
(2) Clause 110(1)‍(f)‍(v)‍(A) of the Act is replaced by the following:
(A) the employment income earned by the taxpayer as a member of the Canadian Forces, or as a police officer, while serving on a deployed international operational mission (as determined by the Minister of National Defence, the Minister of Public Safety and Emergency Preparedness or by a person designated by either Minister), and
(3) Subsection (1) applies in respect of missions initiated after September 2012 and in respect of missions initiated before October 2012 that were not prescribed under Part LXXV of the Income Tax Regulations as that Part read on February 28, 2013.
(4) Subsection (2) applies to the 2017 and subsequent taxation years.
10 (1) Paragraph 112(2.‍31)‍(b) of the Act is replaced by the following:
(b) the taxpayer establishes that, throughout the particular period, no tax-indifferent investor or group of tax-indifferent investors, each member of which is affiliated with every other member, has all or substantially all of the risk of loss and opportunity for gain or profit in respect of the share.
(2) Subparagraph 112(2.‍32)‍(a)‍(ii) of the Act is replaced by the following:
(ii) all or substantially all of its risk of loss and opportunity for gain or profit in respect of the share during the particular period referred to in subsection (2.‍31) has not been eliminated and cannot reasonably be expected by it to be eliminated;
(3) Clause 112(2.‍32)‍(b)‍(iii)‍(B) of the Act is replaced by the following:
(B) all or substantially all of its risk of loss and opportunity for gain or profit in respect of the share during the particular period referred to in subsection (2.‍31) has not been eliminated and cannot reasonably be expected by it to be eliminated;
(4) Clause 112(2.‍32)‍(c)‍(iii)‍(B) of the Act is replaced by the following:
(B) all or substantially all of its risk of loss and opportunity for gain or profit in respect of the share during the particular period referred to in subsection (2.‍31) has not been eliminated and cannot reasonably be expected by it to be eliminated; or
(5) Subsection 112(2.‍33) of the Act is replaced by the following:
End of particular period
(2.‍33) If, at a time during a particular period referred to in subsection (2.‍31), a counterparty, specified counterparty, affiliated counterparty or affiliated specified counterparty reasonably expects to become a tax-indifferent investor or — if it has provided a representation described by subparagraph (2.‍32)‍(a)‍(ii) or clause (2.‍32)‍(b)‍(iii)‍(B) or (c)‍(iii)‍(B) in respect of a share — that all or substantially all of its risk of loss and opportunity for gain or profit in respect of the share will be eliminated, the particular period for which it has provided a representation in respect of the share is deemed to end at that time.
(6) The description of B in subsection 112(5.‍2) of the Act is replaced by the following:
B 
is
(a) if the taxpayer received a dividend under subsection 84(3) in respect of the share, the total determined under subparagraph (b)‍(ii), and
(b) in any other case, the lesser of
(i) the loss, if any, from the disposition of the share that would be determined before the application of this subsection if the cost of the share to any taxpayer were determined without reference to
(A) paragraphs 87(2)‍(e.‍2) and (e.‍4), 88(1)‍(c), 138(11.‍5)‍(e) and 142.‍5(2)‍(b),
(B) subsection 85(1), where the provisions of that subsection are required by paragraph 138(11.‍5)‍(e) to be applied, and
(C) paragraph 142.‍6(1)‍(d), and
(ii) the total of all amounts each of which is
(A) where the taxpayer is a corporation, a taxable dividend received by the taxpayer on the share, to the extent of the amount that was deductible under this section or subsection 115(1) or 138(6) in computing the taxpayer’s taxable income or taxable income earned in Canada for any taxation year,
(B) where the taxpayer is a partnership, a taxable dividend received by the taxpayer on the share, to the extent of the amount that was deductible under this section or subsection 115(1) or 138(6) in computing the taxable income or taxable income earned in Canada for any taxation year of members of the partnership,
(C) where the taxpayer is a trust, an amount designated under subsection 104(19) in respect of a taxable dividend on the share, or
(D) a dividend (other than a taxable dividend) received by the taxpayer on the share,
(7) Paragraph (c) of the description of C in subsection 112(5.‍2) of the Act is replaced by the following:
(c) where the taxpayer is a partnership, a loss of a member of the partnership on a deemed disposition of the share before that time was reduced because of subsection (3.‍1) or (4), and
(8) The portion of subsection 112(5.‍21) of the Act before paragraph (a) is replaced by the following:
Subsection (5.‍2) — excluded dividends
(5.‍21) A dividend, other than a dividend received under subsection 84(3), shall not be included in the total determined under subparagraph (b)‍(ii) of the description of B in subsection (5.‍2) unless
(9) Section 112 of the Act is amended by adding the following after subsection (9):
Exception
(9.‍1) Subsection (8) does not apply for the purpose of paragraph (5.‍21)‍(b) in respect of a dividend received on a share, referred to in paragraph (a) of the description of B in subsection (5.‍2), during a synthetic disposition period of a synthetic disposition arrangement in respect of that share.
(10) Subsections (1) to (5) apply in respect of dividends that are paid or become payable after February 26, 2018.
(11) Subsections (6) to (9) apply in respect of dispositions that occur after February 26, 2018.
11 (1) The definition eligible individual in section 122.‍6 of the Act is amended by striking out “and” at the end of paragraph (g), by adding “and” at the end of paragraph (h) and by adding the following after paragraph (h):
(i) an individual shall not fail to qualify as a parent (within the meaning assigned by section 252) of another individual solely because of the receipt of a social assistance amount that is payable under a program of the Government of Canada or the government of a province for the benefit of the other individual; (particulier admissible)
(2) Subsection (1) is deemed to have come into force on January 1, 2008.
12 (1) The definition working income in subsection 122.‍7(1) of the Act is replaced by the following:
working income, of an individual for a taxation year, means the total of
(a) the total of all amounts each of which would, if this Act were read without reference to section 8, be the individual’s income for the taxation year from an office or employment,
(b) all amounts that are included because of paragraph 56(1)‍(n) or (o) or subparagraph 56(1)‍(r)‍(v) in computing the individual’s income for a period in the taxation year, and
(c) the total of all amounts each of which is the individual’s income for the taxation year from a business carried on by the individual otherwise than as a specified member of a partnership.‍ (revenu de travail)
(2) Paragraph (a) of the definition adjusted net income in subsection 122.‍7(1) of the Act is repealed.
(3) Section 122.‍7 of the Act is amended by adding the following after subsection (1):
Optional amounts
(1.‍1) An individual may determine the total amount for the definition working income for both the individual and the individual’s eligible spouse, if applicable, for a taxation year as if the Act were read without reference to paragraph 81(1)‍(a) and subsection 81(4) and if so, the individual shall determine the total amount for the definition adjusted net income for both the individual and the individual’s eligible spouse, if applicable, for the taxation year as if the Act were read without reference to paragraph 81(1)‍(a) and subsection 81(4).
(4) The portion of subsection 122.‍7(2) of the Act before the formula is replaced by the following:
Deemed payment on account of tax
(2) Subject to subsections (4) and (5), an eligible individual for a taxation year who files a return of income for the taxation year is deemed to have paid, at the end of the taxation year, on account of tax payable under this Part for the taxation year, an amount equal to the amount, if any, determined by the formula
(5) Subsection 122.‍7(5) of the Act is replaced by the following:
Only one eligible individual
(5) If an eligible individual has an eligible spouse for a taxation year and both those individuals would be, but for this subsection, eligible individuals for the purposes of subsection (2) in respect of the taxation year,
(a) if the individuals agree on which individual is the eligible individual for the taxation year, only that individual shall be an eligible individual for the purposes of subsection (2) in respect of the taxation year; and
(b) in any other case, only the individual that the Minister designates is the eligible individual for the purposes of subsection (2) in respect of the taxation year.
(6) Subsection 122.‍7(10) of the Act is replaced by the following:
Special rules for eligible dependant
(10) For the purpose of applying subsections (2) and (3), if an individual (referred to in this subsection as the “child”) would be, but for this subsection, an eligible dependant of more than one eligible individual for a taxation year, the child is deemed only to be an eligible dependant of
(a) if the individuals agree, the agreed upon individual; and
(b) in any other case, the individual designated by the Minister.
(7) Subsections (1) to (6) come into force or are deemed to have come into force on January 1, 2019.
13 (1) The Act is amended by adding the following after section 122.‍71:
SUBDIVISION a.‍3 
Climate Action Incentive
Definitions
122.‍8 (1) The following definitions apply in this section.
cohabiting spouse or common-law partner, of an individual at any time, has the same meaning as in section 122.‍6.‍ (époux ou conjoint de fait visé)
eligible individual, for a taxation year, means an individual (other than a trust) who is, at the end of the taxation year,
(a) 18 years of age or older;
(b) a parent who resides with their child; or
(c) married or in a common-law partnership.‍ (particulier admissible)
qualified dependant, of an individual for a taxation year, means a person who, at the end of the taxation year,
(a) is the individual’s child or is dependent for support on the individual or on the individual’s cohabiting spouse or common-law partner;
(b) resides with the individual;
(c) is under the age of 18 years;
(d) is not an eligible individual for the taxation year; and
(e) is not a qualified relation of any individual for the taxation year.‍ (personne à charge admissible)
qualified relation, of an individual for a taxation year, means the person, if any, who, at the end of the taxation year, is the individual’s cohabiting spouse or common-law partner.‍ (proche admissible)
return of income, in respect of a person for a taxation year, means the person’s return of income (other than a return of income under subsection 70(2) or 104(23), paragraph 128(2)‍(e) or subsection 150(4)) that is required to be filed for the taxation year or that would be required to be filed if the person had tax payable under this Part for the taxation year.‍ (déclaration de revenu)
Persons not eligible individuals, qualified relations or qualified dependants
(2) Notwithstanding subsection (1), a person is not an eligible individual, is not a qualified relation and is not a qualified dependant, for a taxation year, if the person
(a) died before April of the year following the taxation year;
(b) is confined to a prison or similar institution for a period of at least 90 days during the taxation year;
(c) is a non-resident person at any time in the taxation year;
(d) is a person described in paragraph 149(1)‍(a) or (b) at any time in the taxation year; or
(e) is a person in respect of whom a special allowance under the Children’s Special Allowances Act is payable at any time in the taxation year.
Residence
(3) For the purposes of this section, an individual is considered to reside at any time only at their principal place of residence.
Deemed overpayment
(4) An eligible individual who files a return of income for a taxation year and who makes a claim under this subsection is deemed to have paid, at the end of the taxation year, on account of tax payable under this Part for the taxation year, an amount equal to the amount determined by the formula
(A + B + C × D) × E
where
A
is the amount specified by the Minister of Finance for an eligible individual for the taxation year for the province (in this subsection and subsection (6) referred to as the “relevant province”) in which the eligible individual resides at the end of the taxation year;
B
is
(a) the amount specified by the Minister of Finance for a qualified relation for the taxation year for the relevant province, if
(i) the eligible individual has a qualified relation at the end of the taxation year, or
(ii) subparagraph (i) does not apply and the eligible individual has a qualified dependant at the end of the taxation year, and
(b) in any other case, nil;
C
is the amount specified by the Minister of Finance for a qualified dependant for the taxation year for the relevant province;
D
is the number of qualified dependants of the eligible individual at the end of the taxation year, other than a qualified dependant in respect of whom an amount is included because of subparagraph (a)‍(ii) of the description of B for the taxation year; and
E
is
(a) 1.‍1, if there is a census metropolitan area, as determined in the last census published by Statistics Canada before the taxation year, in the relevant province and the individual does not reside in a census metropolitan area at the end of the taxation year, and
(b) 1, in any other case.
Authority to specify amounts
(5) The Minister of Finance may specify amounts for a province for a taxation year for the purposes of this section. If the Minister of Finance does not specify a particular amount that is relevant for the purposes of this section, that particular amount is deemed to be nil for the purpose of applying this section.
Deemed rebate in respect of fuel charges
(6) The amount deemed by this section to have been paid on account of tax payable for a taxation year is deemed to have been paid in the year following the taxation year as a rebate in respect of charges levied under Part 1 of the Greenhouse Gas Pollution Pricing Act in respect of the relevant province.
Only one eligible individual
(7) If an individual is a qualified relation of another individual for a taxation year and both those individuals would be, but for this subsection, eligible individuals for the taxation year, only the individual that the Minister designates is the eligible individual for the taxation year.
Exception — qualified dependant
(8) If a person would, if this Act were read without reference to this subsection, be the qualified dependant of two or more individuals, for a taxation year,
(a) the person is deemed to be a qualified dependant, for the taxation year, of the one of those individuals on whom those individuals agree; and
(b) in any other case, the person is deemed to be, for the taxation year, a qualified dependant only of the individual that the Minister designates.
Effect of bankruptcy
(9) For the purposes of this section, if an individual becomes bankrupt in a particular calendar year, notwithstanding subsection 128(2), any reference to the taxation year of the individual (other than in this subsection) is deemed to be a reference to the particular calendar year.
(2) Subsection (1) applies to the 2018 and subsequent taxation years.
14 (1) Section 128.‍1 of the Act is amended by adding the following after subsection (1.‍1):
Trusts and partnerships look-through rule
(1.‍2) For the purposes of this subsection and paragraph (1)‍(c.‍1), if at any time shares of the capital stock of a corporation resident in Canada are owned by a trust or a partnership (each referred to in this subsection as a “conduit”), each person or partnership with an interest as a beneficiary under the conduit or that is a member of the conduit (each referred to in this subsection as a “holder”), as the case may be, is deemed to own the shares of each class of the capital stock of the corporation that are owned by the conduit the number of which is determined by the formula
A × B/C
where
A
is the total number of shares of the class of the capital stock of the corporation that is owned by the conduit at that time;
B
is the fair market value, at that time, of the holder’s interest in the conduit; and
C
is the total fair market value, at that time, of all interests in the conduit.
(2) Subsection (1) applies in respect of transactions or events that occur after February 26, 2018.
15 (1) Section 129 of the Act is amended by adding the following after subsection (4):
Conditions for subsection (4.‍2)
(4.‍1) Subsection (4.‍2) applies in respect of a particular taxation year of a particular corporation if the following conditions are met:
(a) the particular corporation has an amount of tax payable for the year under Part IV;
(b) the particular corporation has claimed amounts under paragraph 186(1)‍(c) or (d) in respect of the year; and
(c) the particular corporation would, in the absence of paragraphs 186(1)‍(c) and (d), have an amount determined, at the end of the year, under both paragraph (a) of the definition eligible refundable dividend tax on hand and paragraph (b) of the definition non-eligible refundable dividend tax on hand in subsection (4).
Part IV tax — allocation of losses
(4.‍2) If this subsection applies in respect of a particular taxation year of a corporation, for the purpose of determining the amount under paragraph (a) of the definition eligible refundable dividend tax on hand in subsection (4), in respect of the corporation at the end of the year, the amount determined under subsection 186(1) in respect of the corporation for the year is deemed to be the amount determined by the formula
A + B − C
where
A
is the amount determined under paragraph 186(1)‍(a) in respect of the corporation for the year in respect of eligible dividends;
B
is the amount determined under paragraph 186(1)‍(b) in respect of the corporation for the year in respect of dividends that resulted in dividend refunds from the eligible refundable dividend tax on hand of other corporations; and
C
is the amount determined by the formula
38 1/3% (D + E) − (F + G)
where
D
is the amount claimed by the corporation under paragraph 186(1)‍(c) for the year,
E
is the amount claimed by the corporation under paragraph 186(1)‍(d) for the year,
F
is the amount determined under paragraph 186(1)‍(a) in respect of the corporation for the year in respect of taxable dividends (other than eligible dividends), and
G
is the amount determined under paragraph 186(1)‍(b) in respect of the corporation for the year in respect of dividends that resulted in dividend refunds from the non-eligible refundable dividend tax on hand of other corporations.
(2) Subsection (1) applies to taxation years that begin after 2018.
16 (1) Section 142.‍5 of the Act is amended by adding the following after subsection (3):
Proceeds — mark-to-market property
(4) For greater certainty, if a taxpayer is a financial institution in a taxation year and disposes of a share that is mark-to-market property of the taxpayer for the year, the taxpayer’s proceeds from the disposition do not include any amount that would otherwise be proceeds from the disposition to the extent that the amount is deemed by subsection 84(2) or (3) to be a dividend received except to the extent the dividend is deemed by subparagraph 88(2)‍(b)‍(ii) not to be a dividend.
(2) Subsection (1) applies in respect of dispositions that occur after February 26, 2018.
17 (1) The definition political activity in subsection 149.‍1(1) of the Act is repealed.
(2) The definition charitable purposes in subsection 149.‍1(1) of the Act is replaced by the following:
charitable purposes includes the disbursement of funds to a qualified donee; (fins de bienfaisance)
(3) Paragraph (a) of the definition charitable organization in subsection 149.‍1(1) of the Act is replaced by the following:
(a) constituted and operated exclusively for charitable purposes,
(a.‍1) all the resources of which are devoted to charitable activities carried on by the organization itself,
(4) Subsection 149.‍1(1) of the Act is amended by adding the following in alphabetical order:
charitable activities includes public policy dialogue and development activities carried on in furtherance of a charitable purpose; (activités de bienfaisance)
(5) The portion of subsection 149.‍1(1.‍1) of the Act before paragraph (a) is replaced by the following:
Exclusions
(1.‍1) For the purposes of paragraphs (2)‍(b), (3)‍(b) and (4)‍(b) and subsection (21), the following shall be deemed to be neither an amount expended in a taxation year on charitable activities nor a gift made to a qualified donee:
(6) Subsection 149.‍1(1.‍1) of the Act is amended by adding “and” at the end of paragraph (a) and by repealing paragraph (b).
(7) Paragraphs 149.‍1(6)‍(b) and (c) of the Act are replaced by the following:
(b) in any taxation year, it disburses not more than 50% of its income for that year to qualified donees; or
(c) it disburses income to a registered charity that the Minister has designated in writing as a charity associated with it.
(8) Subsections 149.‍1(6.‍1) and (6.‍2) of the Act are replaced by the following:
Charitable purposes
(6.‍1) For the purposes of the definition charitable foundation in subsection (1), a corporation or trust that devotes any part of its resources to the direct or indirect support of, or opposition to, any political party or candidate for public office shall not be considered to be constituted and operated exclusively for charitable purposes.
Charitable purposes
(6.‍2) For the purposes of the definition charitable organization in subsection (1), an organization that devotes any part of its resources to the direct or indirect support of, or opposition to, any political party or candidate for public office shall not be considered to be constituted and operated exclusively for charitable purposes.
(9) Subsection 149.‍1(6.‍201) of the Act is replaced by the following:
Activities of Canadian amateur athletic associations
(6.‍201) For the purposes of the definition Canadian amateur athletic association in subsection (1), an association that devotes any part of its resources to the direct or indirect support of, or opposition to, any political party or candidate for public office shall not be considered to devote that part of its resources to its exclusive purpose and exclusive function.
(10) Subsection 149.‍1(10) of the Act is replaced by the following:
Deemed charitable activity
(10) An amount paid by a charitable organization to a qualified donee that is not paid out of the income of the charitable organization is deemed to be a devotion of a resource of the charitable organization to a charitable activity carried on by it.
(11) Section 149.‍1 of the Act is amended by adding the following after subsection (10):
Public policy activities
(10.‍1) Subject to subsections (6.‍1) and (6.‍2), public policy dialogue and development activities carried on by an organization, corporation or trust in support of its stated purposes shall be considered to be carried on in furtherance of those purposes and not for any other purpose.
(12) Subsections (1), (2), (7) and (10) are deemed to have come into force
(a) on June 29, 2012 in respect of organizations, corporations and trusts that are registered charities on September 14, 2018 and in respect of associations that are registered Canadian amateur athletic associations on that date; and
(b) on September 14, 2018 in any other case.
(13) Subsections (3), (4), (6), (8) and (11) are deemed to have come into force
(a) on January 1, 2008 in respect of organizations, corporations and trusts that are registered charities on September 14, 2018; and
(b) on September 14, 2018 in any other case.
(14) Subsection (9) is deemed to have come into force
(a) on January 1, 2012 in respect of associations that are registered Canadian amateur athletic associations on September 14, 2018; and
(b) on September 14, 2018 in any other case.
18 (1) Paragraph 152(1)‍(b) of the Act is replaced by the following:
(b) the amount of tax, if any, deemed by subsection 120(2) or (2.‍2), 122.‍5(3), 122.‍51(2), 122.‍7(2) or (3), 122.‍8(4), 122.‍9(2), 125.‍4(3), 125.‍5(3), 127.‍1(1), 127.‍41(3) or 210.‍2(3) or (4) to be paid on account of the taxpayer’s tax payable under this Part for the year.
(2) Subparagraph 152(4)‍(b)‍(iii) of the French version of the Act is replaced by the following:
(iii) est établie par suite de la conclusion d’une opération impliquant le contribuable et une personne non-résidente avec laquelle il avait un lien de dépendance,
(3) Subparagraph 152(4)‍(b)‍(iii) of the Act is replaced by the following:
(iii) is made
(A) as a consequence of a transaction involving the taxpayer and a non-resident person with whom the taxpayer was not dealing at arm’s length, or
(B) in respect of any income, loss or other amount in relation to a foreign affiliate of the taxpayer,
(4) Subsection 152(4) of the Act is amended by adding the following after paragraph (b.‍3):
(b.‍4) the assessment, reassessment or additional assessment is made before the day that is six years after the end of the normal reassessment period for the taxpayer in respect of the year if
(i) a reassessment of tax for the year was required under subsection (6), or would have been so required if the taxpayer had claimed an amount by filing the prescribed form referred to in that subsection on or before the day referred to in that subsection, in order to take into account a deduction claimed under section 111 in respect of a loss for a subsequent taxation year,
(ii) an assessment, reassessment, additional assessment of tax or notification that no tax is payable for the subsequent taxation year referred to in subparagraph (i) was made or issued after the normal reassessment period in respect of the subsequent taxation year as a consequence of a transaction involving the taxpayer and a non-resident person with whom the taxpayer was not dealing at arm’s length, and
(iii) the assessment, reassessment, additional assessment or notification that no tax is payable referred to in subparagraph (ii) reduced the amount of the loss for the subsequent taxation year;
(5) The portion of subsection 152(4.‍01) of the Act before paragraph (a) is replaced by the following:
Extended period of assessment
(4.‍01) Notwithstanding subsections (4) and (5), an assessment, reassessment or additional assessment to which paragraph (4)‍(a), (b), (b.‍1), (b.‍3), (b.‍4) or (c) applies in respect of a taxpayer for a taxation year may be made after the taxpayer’s normal reassessment period in respect of the year to the extent that, but only to the extent that, it can reasonably be regarded as relating to,
(6) Subparagraph 152(4.‍01)‍(b)‍(iii) of the Act is replaced by the following:
(iii) the transaction, income, loss or other amount referred to in subparagraph (4)‍(b)‍(iii),
(7) Subsection 152(4.‍01) 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 paragraph (4)‍(b.‍4) applies to the assessment, reassessment or additional assessment, the reduction under subparagraph (4)‍(b.‍4)‍(iii).
(8) Paragraph 152(4.‍2)‍(b) of the Act is replaced by the following:
(b) redetermine the amount, if any, deemed by subsection 120(2) or (2.‍2), 122.‍5(3), 122.‍51(2), 122.‍7(2) or (3), 122.‍8(4), 122.‍9(2), 127.‍1(1), 127.‍41(3) or 210.‍2(3) or (4) to be paid on account of the taxpayer’s tax payable under this Part for the year or deemed by subsection 122.‍61(1) to be an overpayment on account of the taxpayer’s liability under this Part for the year.
(9) Subsections (1) and (8) apply to the 2018 and subsequent taxation years.
(10) Subsection (2) is deemed to have come into force on February 27, 2018.
(11) Subsections (3) and (6) apply to taxation years of a taxpayer that begin after February 26, 2018.
(12) Subsections (4), (5) and (7) apply in respect of a taxation year if a reassessment of tax for the year was required under subsection 152(6) of the Act, or would have been so required if the taxpayer had claimed an amount by filing the prescribed form referred to in that subsection on or before the day referred to in that subsection, in order to take into account a deduction claimed under section 111 of the Act in respect of a loss for a subsequent taxation year that ends after February 26, 2018.
19 (1) Subsection 163(2) of the Act is amended by adding the following after paragraph (c.‍3):
(c.‍4) the amount, if any, by which
(i) the total of all amounts each of which is an amount that would be deemed by section 122.‍8 to be paid by that person for the year or, where that person is the qualified relation of an individual for that year (within the meaning assigned by subsection 122.‍8(1)), by that individual, if that total were calculated by reference to the information provided in the person’s return of income (within the meaning assigned by subsection 122.‍8(1)) for the year
exceeds
(ii) the total of all amounts each of which is an amount that is deemed by section 122.‍8 to be paid by that person or by an individual of whom the person is the qualified relation for the year (within the meaning assigned by subsection 122.‍8(1)),
(2) Subsection (1) applies to the 2018 and subsequent taxation years.
20 (1) Subsection 188.‍2(2) of the Act is amended by adding “or” at the end of paragraph (d) and by replacing paragraphs (e) to (g) with the following:
(e) in the case of a person that is a registered charity or registered Canadian amateur athletic association, if the person devotes any part of its resources to the direct or indirect support of, or opposition to, any political party or candidate for public office.
(2) Subsection (1) is deemed to have come into force
(a) on June 29, 2012 in respect of organizations, corporations and trusts that are registered charities on September 14, 2018 and in respect of associations that are registered Canadian amateur athletic associations on that date; and
(b) on September 14, 2018 in any other case.
21 (1) Subsection 212.‍1(1) of the Act is replaced by the following:
Non-arm’s length sales of shares by non-residents
212.‍1 (1) Subsection (1.‍1) applies if a non-resident person disposes of shares (in this section referred to as the “subject shares”) of any class of the capital stock of a corporation resident in Canada (in this section referred to as the “subject corporation”) to another corporation resident in Canada (in this section referred to as the “purchaser corporation”) with which the non-resident person does not (otherwise than because of a right referred to in paragraph 251(5)‍(b)) deal at arm’s length and, immediately after the disposition, the subject corporation is connected (within the meaning that would be assigned by subsection 186(4) if the references in that subsection to “payer corporation” and “particular corporation” were read as “subject corporation” and “purchaser corporation”, respectively, and if section 186 were read without reference to its subsection (6)) with the purchaser corporation.
(2) The portion of paragraph 212.‍1(1.‍1)‍(a) of the Act before subparagraph (i) is replaced by the following:
(a) the amount, if any, by which the fair market value of any consideration (other than any share of the capital stock of the purchaser corporation) received by the non-resident person referred to in subsection (1) from the purchaser corporation for the subject shares exceeds the paid-up capital in respect of the subject shares immediately before the disposition shall, for the purposes of this Act, be deemed to be a dividend
(3) Subsection 212.‍1(1.‍2) of the Act is replaced by the following:
Deemed consideration
(1.‍2) For the purposes of subsections (1) and (1.‍1), if, in the absence of this subsection, no consideration would be received by the non-resident person referred to in subsection (1) from the purchaser corporation for the subject shares, the non-resident person is deemed to receive consideration other than shares of the capital stock of the purchaser corporation from the purchaser corporation for the subject shares, the fair market value of which is equal to the amount, if any, by which the fair market value of the subject shares disposed of by the non-resident person exceeds the amount of any increase because of the disposition in the fair market value of the shares of the capital stock of the purchaser corporation.
(4) The portion of paragraph 212.‍1(3)‍(a) of the Act before subparagraph (i) is replaced by the following:
(a) a non-resident person shall, for greater certainty, be deemed not to deal at arm’s length with a purchaser corporation at the time of a disposition described in subsection (1) if the non-resident person was,
(5) Paragraph 212.‍1(3)‍(b) of the Act is replaced by the following:
(b) for the purposes of determining whether or not a non-resident person referred to in paragraph (a) was a member of a group of less than six persons that controlled a corporation at any time, any shares of the capital stock of that corporation owned at that time by any of the following persons shall be deemed to be owned at that time by the non-resident person and not by the person who actually owned the shares at that time:
(i) the non-resident person’s child (within the meaning assigned by subsection 70(10)), who is under 18 years of age, or the non-resident person’s spouse or common-law partner,
(ii) a trust of which the non-resident person, a person described in subparagraph (i) or a corporation described in subparagraph (iii) is a beneficiary,
(iii) a corporation controlled by the non-resident person, a person described in subparagraph (i), a trust described in subparagraph (ii) or any combination thereof, and
(iv) a partnership of which the non-resident person or a person described in one of subparagraphs (i) to (iii) is a majority-interest partner or a member of a majority-interest group of partners (as defined in subsection 251.‍1(3));
(6) Subsection 212.‍1(3) of the Act is amended by adding “and” at the end of paragraph (d) and by repealing paragraph (e).
(7) The portion of paragraph 212.‍1(4)‍(b) of the Act before subparagraph (ii) is replaced by the following:
(b) it is not the case that, at the time of the disposition, or as part of a transaction or event or series of transactions or events that includes the disposition, a non-resident person
(i) holds, directly or indirectly, shares of the capital stock of the purchaser corporation, and
(8) Section 212.‍1 of the Act is amended by adding the following after subsection (4):
Tiered trusts and partnerships
(5) For the purposes of this section and paragraph (k) of the definition proceeds of disposition in section 54, a person or partnership that is, at any time, a beneficiary under a trust (other than a trust that is the non-resident person referred to in subsection (1)), or a member of a partnership (such trust or partnership referred to in this subsection as the “particular conduit”), that is a beneficiary under a trust or member of a partnership (such trust or partnership referred to in this subsection as the “other conduit”) is deemed
(a) to be a beneficiary under or member of, as the case may be, the other conduit; and
(b) to hold the interest in the other conduit that is held by the particular conduit in the proportion expressed by the formula
A/B
where
A
is the portion of the fair market value, at that time, of the person or partnership’s interest in the particular conduit that is attributable to the interest in the other conduit held by the particular conduit, and
B
is the total fair market value, at that time, of all direct interests (determined without reference to this subsection) in the other conduit.
Trusts and partnerships look-through rule
(6) The following rules apply for the following purposes:
(a) for the purposes of this subsection and subsections (1) and (1.‍1), if at any time an interest (in this paragraph referred to as the “pertinent interest”) in a trust or a partnership (each referred to in this subsection as a “conduit”) is disposed of by a person or partnership with an interest as a beneficiary under the conduit or that is a member of the conduit (each referred to in this subsection as a “holder”), as the case may be, to a purchaser and any portion of the fair market value of the pertinent interest is attributable to shares of the capital stock of a corporation resident in Canada held, directly or indirectly (unless all of the shares are held indirectly through one or more non-resident corporations), by the conduit (in this paragraph referred to as the “shares held by the conduit”), then
(i) the holder is deemed, on a class-by-class basis, to have disposed, at that time, of the shares held by the conduit to the purchaser, and the purchaser is deemed to have acquired the shares, in the proportion expressed by the formula
A/B
where
A
is the portion of the fair market value, at that time, of the pertinent interest that is attributable to the shares held by the conduit, and
B
is the total fair market value, at that time, of the shares held by the conduit, and
(ii) the holder is deemed to have received from the purchaser and the purchaser is deemed to have paid to the holder, as consideration for the shares deemed to have been disposed of in subparagraph (i), consideration (other than any share of the capital stock of the purchaser corporation) in an amount determined by the formula
A × B/C
where
A
is the fair market value of the consideration (other than any share of the capital stock of the purchaser corporation) that is received by the holder from the purchaser for the pertinent interest,
B
is the amount determined for A in subparagraph (i), and
C
is the total fair market value of the pertinent interest;
(b) for the purposes of subsections (1) and (1.‍1) and paragraph (c), if at any time a conduit (other than a non-resident trust) disposes of shares of the capital stock of a corporation resident in Canada to a purchaser, then
(i) each holder of an interest in the conduit is deemed, on a class-by-class basis, to have disposed, at that time, of the shares to the purchaser in the proportion expressed by the formula
A/B
where
A
is the fair market value, at that time, of the holder’s interest in the conduit, and
B
is the total fair market value, at that time, of all direct interests (determined without reference to subsection (5)) in the conduit, and
(ii) each holder of an interest in the conduit is deemed to have received from the purchaser and the purchaser is deemed to have paid to each such holder, as consideration for the shares deemed to have been disposed of in subparagraph (i), consideration (other than any share of the capital stock of the purchaser corporation) in an amount determined by the formula
A × B/C
where
A
is the fair market value of the consideration (other than any share of the capital stock of the purchaser corporation) that is received by the conduit from the purchaser for the shares,
B
is the amount determined for A in subparagraph (i), and
C
is the amount determined for B in subparagraph (i);
(c) for the purposes of subsections (1) and (1.‍1), if at any time a conduit acquires shares of the capital stock of a corporation resident in Canada from a vendor, then
(i) each holder of an interest in the conduit is deemed to have acquired, at that time, the shares from the vendor, on a class-by-class basis, in the proportion expressed by the formula
A/B
where
A
is the fair market value, at that time, of the holder’s interest in the conduit, and
B
is the total fair market value, at that time, of all direct interests (determined without reference to subsection (5)) in the conduit, and
(ii) each holder of an interest in the conduit is deemed to have paid to the vendor and the vendor is deemed to have received from each such holder, as consideration for the shares deemed to have been acquired in subparagraph (i), consideration (other than any share of the capital stock of the purchaser corporation) in an amount determined by the formula
A × B/C
where
A
is the fair market value of the consideration (other than any share of the capital stock of the purchaser corporation) that is paid by the conduit to the vendor for the shares,
B
is the amount determined for A in subparagraph (i), and
C
is the amount determined for B in subparagraph (i); and
(d) for the purpose of determining whether the subject corporation is connected with the purchaser corporation for the purposes of subsection (1) at any time, if at that time a conduit owns shares of the capital stock of the subject corporation, each holder of an interest in the conduit is deemed to own, at that time, the shares of each class of the capital stock of the subject corporation that are owned by the conduit the number of which is determined by the formula
A × B/C
where
A
is the total number of shares of the class of the capital stock of the subject corporation that are owned by the conduit at that time,
B
is the fair market value, at that time, of the holder’s interest in the conduit, and
C
is the total fair market value, at that time, of all direct interests (determined without reference to subsection (5)) in the conduit.
Avoidance of subsections (5) and (6)
(7) The amounts determined for A and B in paragraph (5)‍(b), for A and B in subparagraph (6)‍(c)‍(i) and for B and C in paragraph (6)‍(d) are, in respect of an interest as a beneficiary under a trust held by a person or partnership, deemed to be equal to one if
(a) the person or partnership’s share of the accumulating income or capital of the trust depends on the exercise by any person of, or the failure by any person to exercise, any discretionary power; and
(b) it can reasonably be considered that one of the reasons for the discretionary power is to avoid or limit the application of subsection (1.‍1).
(9) Subsections (1) to (8) apply in respect of dispositions that occur after February 26, 2018.
22 The portion of section 231 of the Act before the first definition is replaced by the following:
Definitions
231 In sections 231.‍1 to 231.‍8,
23 The portion of subsection 231.‍6(7) of the Act before paragraph (a) is replaced by the following:
Time period not to count
(7) The period of time between the day on which an application for review of a requirement is made pursuant to subsection (4) and the day on which the application is finally disposed of shall not be counted in the computation of
24 The Act is amended by adding the following after section 231.‍7:
Time period not to count
231.‍8 The following periods of time shall not be counted in the computation of the period of time within which an assessment may be made for a taxation year of a taxpayer under subsection 152(4):
(a) where the taxpayer is served a notice of a requirement under subsection 231.‍2(1), the period of time between the day on which an application for judicial review in respect of the requirement is made and the day on which the application is finally disposed of; and
(b) where an application is commenced by the Minister under subsection 231.‍7(1) to order the taxpayer to provide any access, assistance, information or document, the period of time between the day on which the taxpayer files a notice of appearance, or otherwise opposes the application, and the day on which the application is finally disposed of.
25 (1) Subsection 233.‍4(4) of the Act is replaced by the following:
Returns respecting foreign affiliates
(4) A reporting entity for a taxation year or fiscal period shall file with the Minister for the year or period a return in prescribed form in respect of each foreign affiliate of the entity in the year or period within 12 months after the end of the year or period.
(2) Subsection 233.‍4(4) of the Act is replaced by the following:
Returns respecting foreign affiliates
(4) A reporting entity for a taxation year or fiscal period shall file with the Minister for the year or period a return in prescribed form in respect of each foreign affiliate of the entity in the year or period within 10 months after the end of the year or period.
(3) Subsection (1) applies to taxation years of a taxpayer, and fiscal periods of a partnership, that begin in 2020.
(4) Subsection (2) applies to taxation years of a taxpayer, and fiscal periods of a partnership, that begin after 2020.
26 Paragraph 241(4)‍(e) of the Act is amended by striking out “or” at the end of subparagraph (xi), by adding “or” at the end of subparagraph (xii) and by adding the following after subparagraph (xii):
(xiii) an order made under the Mutual Legal Assistance in Criminal Matters Act to gather or send information, for the purposes of an investigation or prosecution relating to an act or omission that, if it had occurred in Canada, would constitute an offence for which an order could be obtained under subsection 462.‍48(3) of the Criminal Code, in response to a request made pursuant to
(A) an administrative arrangement entered into under section 6 of the Mutual Legal Assistance in Criminal Matters Act, or
(B) a bilateral agreement for mutual legal assistance in criminal matters to which Canada is a party;
27 (1) The definition SLA compensation payment in subsection 260(1) of the Act is replaced by the following:
SLA compensation payment means an amount paid pursuant to
(a) a securities lending arrangement as compensation for an underlying payment; or
(b) a specified securities lending arrangement as compensation for an underlying payment, including, if the property transferred or lent is described in subparagraph (a)‍(ii) of the definition specified securities lending arrangement, as compensation for a taxable dividend paid on a share described in subparagraph (a)‍(i) of that definition; (paiement compensatoire (MPVM))
(2) Subsection 260(1) of the Act is amended by adding the following in alphabetical order:
specified securities lending arrangement means an arrangement, other than a securities lending arrangement, under which
(a) a particular person (referred to in this definition as a “transferor”) transfers or lends at any particular time a property to another person (referred to in this definition as a “transferee”) and the property is
(i) a particular share described in paragraph (a) of the definition qualified security, or
(ii) a property in respect of which the following conditions are met:
(A) the property is
(I) an interest in a partnership, or
(II) an interest as a beneficiary under a trust, and
(B) all or any part of the fair market value of the property, immediately before the particular time, is derived, directly or indirectly, from a share described in subparagraph (i),
(b) it may reasonably be expected, at the particular time, that the transferee — or a person that does not deal at arm’s length with, or is affiliated with, the transferee — will transfer or return after the particular time to the transferor — or a person that does not deal at arm’s length with, or is affiliated with, the transferor (referred to in this definition as a “substitute transferor”) — a property that is identical or substantially identical to the property so transferred or lent, and
(c) the transferor’s (together with any substitute transferor’s) risk of loss or opportunity for gain or profit with respect to the particular property is not changed in any material respect; (mécanisme de prêt de valeurs mobilières déterminé)
(3) The portion of subsection 260(5) of the Act before paragraph (a) is replaced by the following:
Where subsection (5.‍1) applies
(5) Subsection (5.‍1) applies to a taxpayer for a taxation year in respect of a particular amount (other than an amount received as proceeds of disposition or an amount received by a person under an arrangement where it may reasonably be considered that one of the main reasons for the person entering into the arrangement was to enable the person to receive an SLA compensation payment pursuant to a securities lending arrangement, or a dealer compensation payment, that would be deductible in computing the taxable income, or not included in computing the income, for any taxation year of the person) received by the taxpayer in the taxation year
(4) Paragraph 260(6)‍(a) of the Act is replaced by the following:
(a) if the taxpayer is a registered securities dealer and the particular amount is deemed by subsection (5.‍1) to have been received as a taxable dividend, no more than 2/3 of the particular amount (unless, for greater certainty, the particular amount is an amount for which a deduction in computing income may be claimed under subsection (6.‍1) by the taxpayer); or
(5) The portion of subsection 260(6.‍1) of the Act before paragraph (a) is replaced by the following:
Deductible amount
(6.‍1) There may be deducted in computing a corporation’s income under Part I from a business or property for a taxation year an amount equal to the lesser of
(6) Subsections (1) to (5) apply in respect of amounts paid or payable, or received or receivable, as compensation for dividends after February 26, 2018. However, subsections (1) to (5) do not apply in respect of amounts paid or payable, or received or receivable, as compensation for dividends after February 26, 2018 and before October 2018, if they are pursuant to a written arrangement entered into before February 27, 2018.
R.‍S.‍, c. C-46
Criminal Code
28 Paragraph 462.‍48(2)‍(c) of the Criminal Code is replaced by the following:
(c) the type of information or book, record, writing, return or other document obtained by or on behalf of the Minister of National Revenue for the purposes of the Income Tax Act, Part IX of the Excise Tax Act or the Excise Act, 2001 to which access is sought or that is proposed to be examined or communicated; and
R.‍S.‍, c. 30 (4th Supp.‍)
Mutual Legal Assistance in Criminal Matters Act
29 The definition agreement in subsection 2(1) of the Mutual Legal Assistance in Criminal Matters Act is replaced by the following:
agreement means
(a) a treaty, convention or other international agreement that is in force, to which Canada is a party and that contains a provision respecting mutual legal assistance in criminal matters, or
(b) to the extent of their application to criminal investigations or prosecutions and except for the purposes of Parts II and III of this Act, the Convention on Mutual Administrative Assistance in Tax Matters, concluded at Strasbourg on January 25, 1988, as amended from time to time by a protocol or other international instrument, as ratified by Canada, or a comprehensive tax information exchange agreement that has effect and to which Canada is a party or a tax treaty, as defined in subsection 248(1) of the Income Tax Act; (accord)
30 Subsection 5(1) of the Act is replaced by the following:
Publication in Canada Gazette
5 (1) Unless the agreement has been published under subsection (2), an agreement referred to in paragraph (a) of the definition agreement in subsection 2(1) — or the provisions respecting mutual legal assistance in criminal matters contained in a convention or other international agreement — must be published in the Canada Gazette no later than 60 days after it comes into force.
31 Section 7 of the Act is replaced by the following:
Functions of Minister
7 (1) The Minister is responsible for the implementation of every agreement referred to in paragraph (a) of the definition agreement in subsection 2(1) and for the administration of this Act.
How request dealt with
(2) When a request is made to the Minister under an agreement referred to in paragraph (a) of the definition agreement in subsection 2(1) by a state or entity or a Canadian competent authority, the Minister shall deal with the request in accordance with the agreement and this Act.
How request dealt with
(3) When a request made by a state or entity under an agreement referred to in paragraph (b) of the definition agreement in subsection 2(1) is presented to the Minister by the Minister of National Revenue, the Minister shall deal with the request in accordance with the agreement and this Act.
32 Subsection 8(1) of the Act is replaced by the following:
Limitation — requests under agreements
8 (1) If a request for mutual legal assistance is made under an agreement, the Minister may not give effect to the request by means of the provisions of this Part unless the agreement provides for assistance with respect to the subject-matter of the request.
33 The Act is amended by adding the following after section 22.‍05:
Orders to gather tax information
22.‍06 (1) A judge of the province to whom an application is made under subsection 17(2) with respect to an investigation or prosecution relating to an act or omission that, if it had occurred in Canada, would have constituted an offence referred to in subsection 462.‍48(1.‍1) of the Criminal Code may make an order for the gathering of the information or documents referred to in paragraph 462.‍48(2)‍(c) of that Act.
Criminal Code applies
(2) Subject to subsection (3), an order made under subsection (1) may be obtained and made in accordance with subsections 462.‍48(1) to (5) of the Criminal Code and executed in the manner provided for in that Act, with any necessary modifications.
Provisions applicable to order
(3) Paragraphs 18(2)‍(b) and (c), subsections 18(3) to (9) and sections 19 to 22, other than paragraph 19(1)‍(a), apply, with any necessary modifications, in respect of an order made under subsection (1) and prevail over any provisions of the Criminal Code that are inconsistent with them.
2016, c. 14
An Act to amend the Canada Pension Plan, the Canada Pension Plan Investment Board Act and the Income Tax Act
34 Subsection 66(1) of An Act to amend the Canada Pension Plan, the Canada Pension Plan Investment Board Act and the Income Tax Act is
(a) amended by replacing the clause 60(e)‍(ii)‍(A) that it enacts with the following:
(A) the total of all amounts each of which is an amount payable by the taxpayer in respect of self-employed earnings for the year as a contribution under subsection 10(1.‍‍1) or (1.‍‍2) of the Canada Pension Plan or as a like contribution under a provincial pension plan, as defined in section 3 of that Act, and
(b) amended by replacing the subparagraph 60(e.‍1)‍(i) that it enacts with the following:
(i) the total of all amounts each of which is an amount payable by the taxpayer for the year as an employee’s contribution under subsection 8(1.‍‍1) or (1.‍‍2) of the Canada Pension Plan or as a like contribution under a provincial pension plan, as defined in section 3 of that Act, and
C.‍R.‍C.‍, c. 945
Income Tax Regulations
35 (1) The Income Tax Regulations are amended by adding the following after section 202:
Requirement to file
203 Every institution that is a designated educational institution (as defined in subsection 118.‍6(1) of the Act) because of paragraph (a) of that definition shall make an information return in prescribed form in respect of each individual enrolled at that institution who is a qualifying student (as defined in subsection 118.‍6(1)) for a month in a taxation year.
(2) Subsection (1) applies to the 2019 and subsequent taxation years.
36 (1) Subsection 205(3) of the Regulations is amended by adding the following in alphabetical order:
Tuition and Enrolment Certificate
(2) Subsection (1) comes into force or is deemed to have come into force on January 1, 2019.
37 (1) Subsection 205.‍1(1) of the Regulations is amended by adding the following in alphabetical order:
Tuition and Enrolment Certificate
(2) Subsection (1) comes into force or is deemed to have come into force on January 1, 2019.
38 (1) Subsection 209(1) of the Regulations is replaced by the following:
209 (1) A person who is required by section 200, 201, 202, 203, 204, 212, 214, 215, 217 or 218, subsection 223(2) or section 228, 229, 230, 232, 233 or 234 to make an information return shall forward to each taxpayer to whom the return relates two copies of the portion of the return that relates to that taxpayer.
(2) Subsection 209(5) of the Regulations is replaced by the following:
(5) A person may provide a Statement of Remuneration Paid (T4) information return or a Tuition and Enrolment Certificate, as required under subsection (1), as a single document in an electronic format (instead of the two copies required under subsection (1)) to the taxpayer to whom the return relates, on or before the date on which the return is to be filed with the Minister, unless
(a) the specified criteria referred to in section 221.‍01 of the Act are not met;
(b) the taxpayer has requested that the information return be provided in paper format; or
(c) at the time the return is required to be issued,
(i) if the return is a T4, the taxpayer is on extended leave or is no longer an employee of the person, or
(ii) the taxpayer cannot reasonably be expected to have access to the information return in electronic format.
(3) Subsections (1) and (2) come into force or are deemed to have come into force on January 1, 2019.
39 (1) The definition designated person or partnership in subsection 5907(1) of the Regulations is replaced by the following:
designated person or partnership, in respect of a taxpayer at any time, means
(a) the taxpayer,
(b) a person or partnership that is at that time
(i) a person (other than a partnership) that does not, at that time, deal at arm’s length with the taxpayer, or
(ii) a partnership a member of which is, at that time, a designated person or partnership in respect of the taxpayer under this definition, and
(c) if a foreign affiliate of the taxpayer is an original corporation that undergoes a division in respect of which subsection 15(1.‍5) of the Act applies, a new corporation in respect of the division; (personne ou société de personnes désignée)
(2) The portion of subparagraph 5907(2)‍(f)‍(ii) of the Regulations before clause (A) is replaced by the following:
(ii) subject to subsections (2.‍01) and (2.‍011), does not arise with respect to a disposition (other than a disposition to which subsection (9) applies), of property by the affiliate,
(3) The portion of subparagraph 5907(2)‍(j)‍(iii) of the Regulations before clause (A) is replaced by the following:
(iii) subject to subsections (2.‍01) and (2.‍011), does not arise with respect to a disposition (other than a disposition to which subsection (9) applies), of property by the affiliate,
(4) Section 5907 of the Regulations is amended by adding the following after subsection (2.‍01):
(2.‍011) Subparagraphs (2)‍(f)‍(ii) and (j)‍(iii) and subsection (5.‍1) do not apply to a particular disposition of property (referred to in this subsection as the “affiliate property”) by a particular foreign affiliate of a taxpayer to another foreign affiliate of the taxpayer if
(a) the particular disposition is a disposition referred to in subparagraph 15(1.‍5)‍(c)‍(i) of the Act;
(b) all of the shares of the capital stock of the other affiliate are owned, at a particular time that is within 180 days after the day that includes the time of the particular disposition, by a person or partnership that at the particular time is not a designated person or partnership in respect of the taxpayer; and
(c) the affiliate property is not disposed of by the other affiliate as part of a series of transactions or events that includes the particular disposition.
(5) Subsection (1) is deemed to have come into force on July 27, 2018.
(6) Subsections (2) to (4) apply in respect of dispositions that occur after October 23, 2012.
Coordinating Amendments
2016, c. 14
40 (1) If subsection 66(1) of An Act to amend the Canada Pension Plan, the Canada Pension Plan Investment Board Act and the Income Tax Act (in this section referred to as the “other Act”) comes into force before section 34 of this Act, then
(a) that section 34 is deemed never to have come into force and is repealed;
(b) clause 60(e)‍(ii)‍(A) of the Income Tax Act is replaced by the following:
(A) the total of all amounts each of which is an amount payable by the taxpayer in respect of self-employed earnings for the year as a contribution under subsection 10(1.‍‍1) or (1.‍‍2) of the Canada Pension Plan or as a like contribution under a provincial pension plan, as defined in section 3 of that Act, and
(c) subparagraph 60(e.‍1)‍(i) of the Act is replaced by the following:
(i) the total of all amounts each of which is an amount payable by the taxpayer for the year as an employee’s contribution under subsection 8(1.‍‍1) or (1.‍‍2) of the Canada Pension Plan or as a like contribution under a provincial pension plan, as defined in section 3 of that Act, and
(2) If subsection 66(1) of the other Act comes into force on the same day as section 34 of this Act, that section 34 is deemed to have come into force before that subsection 66(1).
PART 2 
Amendments to the Excise Tax Act (GST/HST Measures) and to Related Legislation
R.‍S.‍, c. E-15
Excise Tax Act
41 (1) Subsection 123(1) of the Excise Tax Act is amended by adding the following in alphabetical order:
emission allowance means
(a) an allowance, credit or similar instrument (other than a prescribed allowance, credit or instrument) that
(i) is issued or created by, or on behalf of,
(A) a government, a government of a foreign country, a government of a political subdivision of a country, a supranational organization or an international organization (each of which is in this definition referred to as a “regulator”),
(B) a board, commission or other body established by a regulator, or
(C) an agency of a regulator,
(ii) can be used to satisfy a requirement under
(A) a scheme or arrangement implemented by, or on behalf of, a regulator to regulate greenhouse gas emissions, or
(B) a prescribed scheme or arrangement, and
(iii) represents a specific quantity of greenhouse gas emissions expressed as carbon dioxide equivalent, or
(b) a prescribed property; (unité d’émission)
investment limited partnership means a limited partnership, the primary purpose of which is to invest funds in property consisting primarily of financial instruments, if
(a) the limited partnership is, or forms part of an arrangement or structure that is, represented or promoted as a hedge fund, investment limited partnership, mutual fund, private equity fund, venture capital fund or other similar collective investment vehicle, or
(b) the total value of all interests in the limited partnership held by listed financial institutions is 50% or more of the total value of all interests in the limited partnership; (société en commandite de placement)
(2) The definition emission allowance, as enacted by subsection (1), is deemed to have come into force on June 27, 2018 but also applies in respect of any supply made before that day if any amount of tax under Division II of Part IX of the Act that is payable in respect of the supply was not collected before that day.
(3) The definition investment limited partnership, as enacted by subsection (1), is deemed to have come into force on September 8, 2017.
42 (1) Section 132 of the Act is amended by adding the following after subsection (5):
Residence of investment limited partnerships
(6) For the purposes of this Part but subject to subsection (2), an investment limited partnership is deemed not to be resident in Canada at any time if, at that time, the total value of all interests in the partnership held by non-resident members of the partnership (other than prescribed members) is 95% or more of the total value of all interests in the partnership.
(2) Subsection (1) is deemed to have come into force on September 8, 2017.
43 (1) Subsection 149(5) of the Act is amended by striking out “and” at the end of paragraph (f) and by adding the following after that paragraph:
(f.‍1) an investment limited partnership; and
(2) Subsection (1) applies in respect of
(a) any taxation year of a person that begins after 2018; and
(b) the taxation years of a person that begin in 2018 if the person elects to have subsection (1) apply in respect of those taxation years.
(3) An election under paragraph (2)‍(b) is to
(a) be made in prescribed form containing prescribed information; and
(b) be filed with the Minister of National Revenue in prescribed manner on or before the day that is 60 days after the day on which this Act receives royal assent or any later day that the Minister of National Revenue may allow.
(4) If a person makes an election under paragraph (2)‍(b), the references in subsection 244.‍1(4) of the Act, as enacted by subsection 46(1), to “2018” and “2019” are to be read as “2017” and “2018”, respectively, in applying that subsection 244.‍1(4) in respect of the person.
44 (1) Section 221 of the Act is amended by adding the following after subsection (2):
Exception — emission allowance
(2.‍1) A supplier (other than a prescribed supplier) that makes a taxable supply of an emission allowance is not required to collect tax under Division II payable by the recipient in respect of the supply.
(2) Subsection (1) is deemed to have come into force on June 27, 2018 but also applies in respect of any supply of an emission allowance made before that day if any amount of tax under Division II of Part IX of the Act that is payable in respect of the supply was not collected before that day, except that in respect of those supplies subsection 221(2.‍1) of the Act, as enacted by subsection (1), is to be read as follows:
(2.‍1) A supplier (other than a prescribed supplier) that makes a taxable supply of an emission allowance is not required to collect any amount of tax under Division II that is payable by the recipient in respect of the supply and that was not collected before June 27, 2018.
45 (1) The portion of subsection 228(4) of the Act before paragraph (a) is replaced by the following:
Real property and emission allowance — self-assessment
(4) If tax under Division II is payable by a person in respect of a supply of property that is real property or an emission allowance and the supplier is not required to collect the tax and is not deemed to have collected the tax,
(2) Subsection (1) is deemed to have come into force on June 27, 2018 but also applies in respect of any supply of an emission allowance made before that day if any amount of tax under Division II of Part IX of the Act that is payable in respect of the supply was not collected before that day, except that in respect of those supplies subsection 228(4) of the Act, as amended by subsection (1), is to be read as follows:
(4) If a supply of an emission allowance is made to a person, the following rules apply in respect of the tax under Division II that is payable in respect of the supply and that has not been collected before June 27, 2018 (in this subsection referred to as the “uncollected tax”):
(a) to the extent that the uncollected tax became payable before June 27, 2018,
(i) if the person is a registrant and acquired the emission allowance for use or supply primarily in the course of commercial activities of the person, the person shall, on or before the day on or before which the person’s return for the reporting period that includes June 27, 2018 is required to be filed, pay the uncollected tax to the Receiver General and report the uncollected tax in that return, and
(ii) in any other case, the person shall, on or before July 31, 2018, pay the uncollected tax to the Receiver General and file with the Minister in prescribed manner a return in respect of the uncollected tax in prescribed form containing prescribed information; and
(b) to the extent that the uncollected tax became payable after June 26, 2018,
(i) if the person is a registrant and acquired the emission allowance for use or supply primarily in the course of commercial activities of the person, the person shall, on or before the day on or before which the person’s return for the reporting period in which the uncollected tax became payable is required to be filed, pay the uncollected tax to the Receiver General and report the uncollected tax in that return, and
(ii) in any other case, the person shall, on or before the last day of the month following the calendar month in which the uncollected tax became payable, pay the uncollected tax to the Receiver General and file with the Minister in prescribed manner a return in respect of the uncollected tax in prescribed form containing prescribed information.
46 (1) Section 244.‍1 of the Act is amended by adding the following after subsection (3):
Fiscal year — investment limited partnership
(4) If a particular fiscal year of an investment limited partnership begins in 2018 and includes January 1, 2019 and the investment limited partnership would be a selected listed financial institution throughout a reporting period in the particular fiscal year if the particular fiscal year began on January 1, 2019 and ended on December 31, 2019, the following rules apply:
(a) the particular fiscal year ends on December 31, 2018;
(b) subject to subsection (2), the fiscal years of the investment limited partnership are calendar years as of January 1, 2019;
(c) any election made by the investment limited partnership under section 244 ceases to have effect as of January 1, 2019; and
(d) if the first taxation year of the investment limited partnership that begins after 2018 does not begin on January 1, 2019, for the purposes of this Part (other than section 149) the investment limited partnership is deemed, for the period beginning on January 1, 2019 and ending on the day preceding the first day of that taxation year, to be a financial institution, a listed financial institution and a person referred to in subparagraph 149(1)‍(a)‍(ix).
(2) Subsection (1) is deemed to have come into force on September 8, 2017.
47 (1) Paragraphs 259.‍1(2)‍(a) and (b) of the Act are replaced by the following:
(a) in the case of a specified person described in paragraph (f) of the definition specified person in subsection (1), the person does not acquire or import the specified property for
(i) the purpose of making a supply by way of sale of the specified property for consideration, or
(ii) the purpose of transferring ownership of the specified property to another person in the course of supplying another property or a service for consideration; and
(b) in any other case, the person does not acquire or import the specified property for
(i) the purpose of making a supply by way of sale of the specified property, or
(ii) the purpose of transferring ownership of the specified property to another person in the course of supplying another property or a service.
(2) Subsection (1) applies to any acquisition or importation of property in respect of which tax
(a) becomes payable after July 27, 2018 without having been paid on or before that day; or
(b) is paid after July 27, 2018 without having become payable on or before that day.
48 (1) The portion of subsection 261(1) of the English version of the Act after paragraph (b) is replaced by the following:
tax, net tax, penalty, interest or other obligation under this Part in circumstances where the amount was not payable or remittable by the person, whether the amount was paid by mistake or otherwise, the Minister shall, subject to subsections (2) to (3), pay a rebate of that amount to the person.
(2) Section 261 of the Act is amended by adding the following after subsection (2):
Restriction — emission allowance
(2.‍1) A rebate in respect of an amount paid in respect of a supply of an emission allowance is not to be paid under subsection (1) to a person unless
(a) the person paid the amount to the Receiver General; or
(b) prescribed circumstances exist or prescribed conditions are met.
(3) Subsections (1) and (2) are deemed to have come into force on June 27, 2018 but do not apply in respect of an amount that was, before that day, paid as or on account of, or taken into account as, tax, net tax, penalty, interest or other obligation under Part IX of the Act.
49 (1) Subsection 272.‍1(3) of the Act is amended by striking out “and” at the end of paragraph (a) and by replacing paragraph (b) with the following:
(b) in the case of management or administrative services that are rendered by a general partner of an investment limited partnership to the investment limited partnership under an agreement for the particular supply of those services,
(i) if subsection 136.‍1(2) applies in respect of the particular supply, for each separate supply of those services that is deemed under paragraph 136.‍1(2)‍(a) to be made by the general partner for a billing period (within the meaning of that subsection), the separate supply is deemed, despite paragraph 136.‍1(2)‍(c), to be made for consideration that becomes due on the last day of the billing period equal to the fair market value of the services rendered under the agreement by the general partner to the investment limited partnership during the billing period, determined as if the general partner were not a member of the investment limited partnership and were dealing at arm’s length with the investment limited partnership, and
(ii) in any other case,
(A) the general partner is deemed to have made, and the investment limited partnership is deemed to have received, a separate supply of those services for each reporting period of the general partner during which those services are, or are to be, rendered under the agreement, and
(B) each separate supply of those services that is deemed to be made under clause (A) for a reporting period of the general partner is deemed to be made on the first day of the reporting period for consideration that becomes due on the last day of the reporting period equal to the fair market value of the services rendered under the agreement by the general partner to the investment limited partnership during the reporting period, determined as if the general partner were not a member of the investment limited partnership and were dealing at arm’s length with the investment limited partnership; and
(c) in any other case, the supply is deemed to have been made for consideration that becomes due at the time the supply is made equal to the fair market value at that time of the property or service acquired by the partnership determined as if the person were not a member of the partnership and were dealing at arm’s length with the partnership.
(2) Section 272.‍1 of the Act is amended by adding the following after subsection (7):
Investment limited partnership — supply by general partner
(8) For the purposes of this Part, if a general partner of an investment limited partnership renders a management or administrative service to the investment limited partnership,
(a) the rendering of the service is deemed not to be done by the general partner as a member of the investment limited partnership; and
(b) the supply by the general partner to the investment limited partnership that includes the service is deemed to have been made otherwise than in the course of the investment limited partnership’s activities.
(3) For the purposes of subsections (4) to (6) and Part IX of the Act, if management or administrative services are rendered by a general partner of an investment limited partnership to the investment limited partnership under a particular agreement entered into before September 8, 2017 and if some or all of those services are rendered on or after that day, the following rules apply:
(a) in respect of the management or administrative services that are rendered on or after September 8, 2017 (referred to in this paragraph as the “subsequent services”),
(i) the general partner is deemed to have made, and the investment limited partnership is deemed to have received, a particular supply of the subsequent services and the particular supply is deemed to have been made on September 8, 2017,
(ii) the subsequent services are deemed to have been rendered under an agreement for the particular supply and not under the particular agreement and the agreement for the particular supply is deemed to have been entered into on September 8, 2017,
(iii) any amount that is charged, collected or remitted at any time as or on account of tax under Part IX of the Act in respect of an amount of consideration that is reasonably attributable to the rendering of the subsequent services is deemed to be an amount of tax that is collected at that time in respect of the particular supply, and
(iv) if the total of all amounts of tax that are payable under Part IX of the Act in respect of the particular supply before February 27, 2018 is in excess of the total of the amounts that are deemed under subparagraph (iii) to be amounts collected before that day in respect of that supply, that excess is deemed, despite subsection 272.‍1(3) of the Act, to have become payable on February 27, 2018 and the general partner is deemed to have collected that excess on that day; and
(b) in respect of the management or administrative services, if any, that are rendered before September 8, 2017 (referred to in this paragraph as the “prior services”),
(i) the general partner is deemed to have made, and the investment limited partnership is deemed to have received, a supply of the prior services (referred to in this paragraph as the “earlier supply”) and the earlier supply is deemed to have been made on the day on which the particular agreement is entered into,
(ii) the prior services are deemed to have been rendered under an agreement for the earlier supply and not under the particular agreement and the agreement for the earlier supply is deemed to have been entered into on the day on which the particular agreement is entered into, and
(iii) any amount that is charged, collected or remitted at any time as or on account of tax under Part IX of the Act in respect of an amount of consideration that is reasonably attributable to the rendering of the prior services under the particular agreement is deemed to be an amount of tax that is collected at that time in respect of the earlier supply.
(4) Subsection (1) applies in respect of any supply made after September 7, 2017.
(5) Subsection (2) is deemed to have come into force on September 8, 2017 but also applies in respect of management or administrative services that are rendered under an agreement entered into before that day if an amount was, before that day, charged, collected or remitted as or on account of tax under Part IX of the Act in respect of those services or in respect of any supply made under the agreement.
(6) For the purposes of Part IX of the Act, if subsection 272.‍1(8) of the Act, as enacted by subsection (2), applies in respect of management or administrative services that are rendered before September 8, 2017 by a general partner of an investment limited partnership to the investment limited partnership under an agreement entered into before that day, the following rules apply:
(a) subsection 272.‍1(3) of the Act does not apply in respect of the supply of the management or administrative services made by the general partner to the investment limited partnership;
(b) any amount that the investment limited partnership pays or credits to the general partner after September 7, 2017 that is reasonably attributable to the management or administrative services is deemed to be consideration for the supply of those services by the general partner to the investment limited partnership that becomes due at the time the amount is paid or credited; and
(c) if an amount was charged, collected or remitted as or on account of tax in respect of a particular amount — being an amount that the investment limited partnership paid or credited to the general partner before September 8, 2017 and that is reasonably attributable to the management or administrative services — the particular amount is deemed to be consideration for a taxable supply of those services that becomes due at the time the amount is paid or credited.
50 The Act is amended by adding the following after section 289.‍1:
Time period not to count
289.‍2 The following periods of time shall not be counted in the computation of the period of time within which an assessment of a person may be made under section 296 or 297:
(a) if the person is served a notice of a requirement under subsection 289(1), the period of time between the day on which an application for judicial review in respect of the requirement is made and the day on which the application is finally disposed of; and
(b) if an application is commenced by the Minister under subsection 289.‍1(1) to order the person to provide any access, assistance, information or document, the period of time between the day on which the person files a notice of appearance, or otherwise opposes the application, and the day on which the application is finally disposed of.
51 The portion of subsection 292(7) of the Act before paragraph (a) is replaced by the following:
Time period not to count
(7) The period of time between the day on which an application for the review of a requirement is made under subsection (4) and the day on which the application is finally disposed of shall not be counted in the computation of
52 (1) Paragraph 295(5)‍(d.‍1) of the Act is replaced by the following:
(d.‍1) provide confidential information, or allow the inspection of or access to confidential information, as the case may be, under, and solely for the purpose of,
(i) paragraph 33.‍1(a) of the Old Age Security Act,
(ii) an order made under subsection 462.‍48(3) of the Criminal Code, or
(iii) an order made under the Mutual Legal Assistance in Criminal Matters Act to gather or send information, for the purposes of an investigation or prosecution relating to an act or omission that, if it had occurred in Canada, would constitute an offence for which an order could be obtained under subsection 462.‍48(3) of the Criminal Code, in response to a request made pursuant to
(A) an administrative arrangement entered into under section 6 of the Mutual Legal Assistance in Criminal Matters Act, or
(B) a bilateral agreement for mutual legal assistance in criminal matters to which Canada is a party;
(2) Paragraph 295(5)‍(n) of the Act is replaced by the following:
(n) provide confidential information, or allow the inspection of or access to confidential information, as the case may be, solely for the purposes of a provision contained in a tax treaty (as defined in subsection 248(1) of the Income Tax Act) or in a listed international agreement; or
53 (1) Paragraph 298(1)‍(b) of the Act is replaced by the following:
(b) in the case of an assessment of tax payable by the person under Division II in respect of a supply to which subsection 221(2) or (2.‍1) applies, more than four years after the later of the day on or before which the person was required to file the return in which that tax was required to be reported and the day the return was filed;
(2) Subsection (1) is deemed to have come into force on June 27, 2018.
SOR/91-26; SOR/2011-56, s. 4; SOR/2013-71, s. 17
Financial Services and Financial Institutions (GST/HST) Regulations
54 (1) The Financial Services and Financial Institutions (GST/HST) Regulations are amended by adding the following after section 4:
Prescribed Member for Subsection 132(6) of the Act
4.‍1 For the purposes of subsection 132(6) of the Act, the following members of an investment limited partnership are prescribed members:
(a) a member that is a non-resident trust if the total value of the assets of the member in which one or more persons resident in Canada have a beneficial interest is more than 5% of the total value of the assets of the member; and
(b) a member that is a non-resident limited partnership if the total value of all interests in the member held by persons resident in Canada is more than 5% of the total value of all interests in the member.
(2) Subsection (1) is deemed to have come into force on September 8, 2017.
SOR/2001-171
Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations
55 (1) The definition distributed investment plan in subsection 1(1) of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations is amended by striking out “or” at the end of paragraph (g), by adding “or” at the end of paragraph (h) and by adding the following after paragraph (h):
(i) an investment limited partnership. (régime de placement par répartition)
(2) The definition permanent establishment in subsection 1(1) of the Regulations is amended by adding “and” at the end of paragraph (b) and by replacing paragraphs (c) and (d) by the following:
(c) in the case of a partnership that is not an investment plan,
(i) if all the members of the partnership are individuals or trusts, any permanent establishment that would be a permanent establishment of the partnership under subsection 2600(2) of the Income Tax Regulations if the partnership were an individual, and
(ii) if subparagraph (i) does not apply, any permanent establishment that would be a permanent establishment of the partnership under subsection 400(2) of the Income Tax Regulations if the partnership were a corporation. (établissement stable)
(3) The portion of paragraph (b) of the definition provincial series in subsection 1(1) of the Regulations before subparagraph (i) is replaced by the following:
(b) under the terms of the prospectus, registration statement, partnership agreement or other similar document for the series, or under the laws of Canada or a province, the conditions for a person owning or acquiring units of the series include the following:
(4) The definition series in subsection 1(1) of the Regulations is amended by striking out “and” at the end of paragraph (a), by adding “and” at the end of paragraph (b) and by adding the following after paragraph (b):
(c) in respect of a partnership, a class of units of the partnership. (série)
(5) The definition unit in subsection 1(1) of the Regulations is amended by striking out “and” at the end of paragraph (d) and by adding the following after that paragraph:
(d.‍1) in respect of a partnership, an interest of a person in the partnership;
(d.‍2) in respect of a series of a partnership, a unit of the partnership of that series; and
(6) Subsection (1) applies in respect of any reporting period of a person that begins
(a) after 2018; and
(b) in 2018 if the person is a listed financial institution throughout the reporting period of the person that includes January 1, 2018.
(7) Subsections (2) to (5) are deemed to have come into force on September 8, 2017.
56 (1) The portion of section 2 of the Regulations before paragraph (a) is replaced by the following:
Qualifying partnership
2 For the purposes of these Regulations, a partnership that is not an investment plan is a qualifying partnership during a taxation year of the partnership if, at any time in the taxation year, the partnership has
(2) Subsection (1) is deemed to have come into force on September 8, 2017.
57 (1) The portion of paragraph 11(b) of the Regulations before subparagraph (i) is replaced by the following:
(b) under the terms of the prospectus, registration statement, partnership agreement or other similar document for the financial institution, or under the laws of Canada or a province, the conditions for a person owning or acquiring units of the financial institution include
(2) Subsection (1) is deemed to have come into force on September 8, 2017.
58 (1) The portion of the definition plan merger in subsection 16(1) of the Regulations before paragraph (a) is replaced by the following:
plan merger means the merger or combination of two or more trusts, corporations or partnerships, each of which was, immediately before the merger or combination, a distributed investment plan and each of which is referred to in this definition as a “predecessor”, to form one trust, corporation or partnership (referred to in this definition as the “continuing plan”) in such a manner that
(2) Paragraph (c) of the definition plan merger in subsection 16(1) of the Regulations is replaced by the following:
(c) the merger or combination is otherwise than as a result of the acquisition of property of a particular trust, corporation or partnership by another trust, corporation or partnership, pursuant to the purchase of that property by the other trust, corporation or partnership or as a result of the distribution of that property to the other trust, corporation or partnership on the winding-up of the particular trust, corporation or partnership.‍ (fusion de régimes)
(3) Subsections (1) and (2) are deemed to have come into force on September 8, 2017.
59 (1) The Regulations are amended by adding the following after section 72:
Transitional Rules for Investment Limited Partnerships
Investment limited partnerships — 2019
73 (1) A particular investment limited partnership to which subparagraph 149(1)‍(a)‍(ix) of the Act does not apply is deemed to be an investment plan that is a distributed investment plan for the following purposes:
(a) the purposes of determining under section 30 the percentage for a series of a selected listed financial institution or of another investment limited partnership described in subsection (2), for a participating province and for a particular period (as defined in subsection 16(1)) of the selected listed financial institution or other investment limited partnership and the purposes of determining under section 32 the percentage for a participating province and for a particular period (as defined in subsection 16(1)) of a selected listed financial institution or of another investment limited partnership described in subsection (2), but only if the percentage is to be used in the determination of
(i) the positive amount that the financial institution or other investment limited partnership is required to add, or the negative amount that the financial institution or other investment limited partnership is able to deduct, in determining its net tax under subsection 225.‍2(2) of the Act, having regard to any applicable adaptations made to that subsection under these Regulations, for a reporting period in a fiscal year of the financial institution or other investment limited partnership that begins in 2019,
(ii) the instalment base under subsection 237(2) of the Act, having regard to any applicable adaptations made to that subsection under these Regulations, for a reporting period in a fiscal year of the financial institution or other investment limited partnership that begins in 2019,
(iii) the interim net tax under subsection 228(2.‍1) of the Act, having regard to any applicable adaptations made to that subsection under these Regulations, for a reporting period in a fiscal year of the financial institution or other investment limited partnership that begins in 2019, or
(iv) if a joint election made under section 55 by the financial institution or other investment limited partnership and the manager of the financial institution or other investment limited partnership is in effect at any time in a fiscal year of the manager that begins in 2019,
(A) an amount that, under paragraph 55(2)‍(c), is a prescribed amount for the purposes of the description of G in subsection 225.‍2(2) of the Act for a reporting period in the fiscal year, or
(B) the positive amount that the manager is required to add, or the negative amount that the manager is able to deduct, in determining its net tax under subsection 225.‍2(2) of the Act, having regard to the adaptations made to that subsection under paragraph 55(2)‍(d), for a reporting period in the fiscal year;
(b) the purposes of determining under section 28 an investor percentage of the particular investment limited partnership as of a day in 2018; and
(c) the purposes of applying section 52 to the particular investment limited partnership in respect of any information that is requested under that section by a selected listed financial institution or by another investment limited partnership described in subsection (2), but only if the information is required for
(i) the determination of a percentage referred to in paragraph (a) of the financial institution or other investment limited partnership that is to be used in the determination of an amount described in any of subparagraphs (a)‍(i) to (iv), or
(ii) the determination under section 28 of an investor percentage of the financial institution or other investment limited partnership as of a day in 2018.
Investment limited partnerships — 2019
(2) If an investment limited partnership is a selected listed financial institution throughout the reporting period of the investment limited partnership that includes January 1, 2019 but is not a selected listed financial institution throughout the preceding reporting period of the investment limited partnership, the following rules apply:
(a) for the purposes of determining under section 28 an investor percentage of the investment limited partnership as of a day in 2018, the investment limited partnership is deemed to be a selected listed financial institution;
(b) the investment limited partnership is deemed to be, throughout 2018, a selected listed financial institution and an investment plan that is a distributed investment plan for the purposes of determining under section 30 or 33 the investment limited partnership’s percentage for a series of the investment limited partnership, for a participating province and for a particular period (as defined in subsection 16(1)) of the investment limited partnership and for the purposes of determining under section 32 or 34 the investment limited partnership’s percentage for a participating province and for a particular period (as defined in subsection 16(1)) of the investment limited partnership, but only if the percentage is to be used in the determination of
(i) the positive amount that the investment limited partnership is required to add, or the negative amount that the investment limited partnership is able to deduct, in determining its net tax under subsection 225.‍2(2) of the Act, having regard to any applicable adaptations made to that subsection under these Regulations, for a reporting period in a fiscal year of the investment limited partnership that begins in 2019,
(ii) the instalment base under subsection 237(2) of the Act, having regard to any applicable adaptations made to that subsection under these Regulations, for a reporting period in a fiscal year of the investment limited partnership that begins in 2019,
(iii) the interim net tax under subsection 228(2.‍1) of the Act, having regard to any applicable adaptations made to that subsection under these Regulations, for a reporting period in a fiscal year of the investment limited partnership that begins in 2019, or
(iv) if a joint election made under section 55 by the investment limited partnership and the manager of the investment limited partnership is in effect at any time in a fiscal year of the manager that begins in 2019,
(A) an amount that, under paragraph 55(2)‍(c), is a prescribed amount for the purposes of the description of G in subsection 225.‍2(2) of the Act for a reporting period in the fiscal year, or
(B) the positive amount that the manager is required to add, or the negative amount that the manager is able to deduct, in determining its net tax under subsection 225.‍2(2) of the Act, having regard to the adaptations made to that subsection under paragraph 55(2)‍(d), for a reporting period in the fiscal year; and
(c) for the purposes of section 52, the investment limited partnership is deemed to be
(i) if the units of the investment limited partnership are issued in two or more series, a selected stratified investment plan throughout 2018, or
(ii) in any other case, a selected non-stratified investment plan throughout 2018.
(2) Subsection (1) is deemed to have come into force on September 8, 2017.
Transitional Provisions
60 (1) Despite paragraph 298(1)‍(a) of the Excise Tax Act, the Minister of National Revenue may at any time assess under section 296 of that Act the net tax of a trust governed by a registered education savings plan (as defined in subsection 248(1) of the Income Tax Act) for a reporting period of the trust that ends after June 2010 but begins before July 22, 2016, provided that the assessment
(a) is made solely for the purpose of determining the amount for a province that, under subsection 225.‍2(2) of the Excise Tax Act, is required to be added to, or may be deducted from, that net tax; and
(b) is made on or before the day that is four years after the later of
(i) the day on which this Act receives royal assent, and
(ii) the day on which the return under section 238 of the Excise Tax Act for the reporting period was filed.
(2) Despite paragraph 298(1)‍(e) of the Excise Tax Act, the Minister of National Revenue may at any time assess under section 296 of that Act any penalty payable by a trust governed by a registered education savings plan (as defined in subsection 248(1) of the Income Tax Act), provided that
(a) the assessment relates solely to the amount for a province that, under subsection 225.‍2(2) of the Excise Tax Act, is required to be added to, or may be deducted from, the net tax for a reporting period of the trust that ends after June 2010 but begins before July 22, 2016; and
(b) if the penalty is other than a penalty under section 280.‍1, 285, 285.‍01 or 285.‍1 of the Excise Tax Act, the assessment is made on or before the day that is four years after the later of
(i) the day on which this Act receives royal assent, and
(ii) the day on which the trust becomes liable to pay the penalty.
(3) Despite paragraphs 298(1)‍(a) and (e) of the Excise Tax Act, if an election made under section 55 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations by a trust governed by a registered education savings plan (as defined in subsection 248(1) of the Income Tax Act) and a manager (as defined in subsection 1(1) of those Regulations) of the trust is in effect at any time in a particular reporting period of the manager that ends in a reporting period of the trust that ends after June 2010 but begins before July 22, 2016,
(a) the Minister of National Revenue may at any time assess the net tax of the manager for the particular reporting period, provided that the assessment
(i) is made solely for the purpose of determining the amount for a province and for the trust that, under subsection 225.‍2(2) of the Excise Tax Act and due to the application of section 55 of those Regulations, is required to be added to, or may be deducted from, that net tax, and
(ii) is made on or before the day that is four years after the later of
(A) the day on which this Act receives royal assent, and
(B) the day on which the return under section 238 of the Excise Tax Act for the particular reporting period was filed; and
(b) the Minister of National Revenue may at any time assess any penalty payable by the manager, provided that
(i) the assessment relates solely to the amount for a province and for the trust that, under subsection 225.‍2(2) of the Excise Tax Act and due to the application of section 55 of those Regulations, is required to be added to, or may be deducted from, the net tax of the manager for the particular reporting period, and
(ii) if the penalty is other than a penalty under section 280.‍1, 285, 285.‍01 or 285.‍1 of the Excise Tax Act, the assessment is made on or before the day that is four years after the later of
(A) the day on which this Act receives royal assent, and
(B) the day on which the manager becomes liable to pay the penalty.
PART 3 
Amendments to the Excise Tax Act (Excise Measures), the Air Travellers Security Charge Act and the Excise Act, 2001
R.‍S.‍, c. E-15
Excise Tax Act
61 (1) Paragraph 68.‍01(1)‍(a) of the Excise Tax Act is amended by adding the following after subparagraph (i):
(i.‍1) to the vendor, if the quantity of the diesel fuel is at least 1,000 litres, the vendor applies for the payment and the purchaser certifies that, and the vendor reasonably believes that, the purchaser will use the diesel fuel exclusively to generate electricity other than in or by a vehicle, including a conveyance attached to the vehicle, of any mode of transportation, or
(2) Paragraph 68.‍01(1)‍(b) of the Act is replaced by the following:
(b) to a purchaser that applies for the payment and that uses the diesel fuel to generate electricity (other than in or by a vehicle, including a conveyance attached to the vehicle, of any mode of transportation), if no application in respect of the diesel fuel can be made by the vendor under subparagraph (a)‍(i.‍1).
(3) Paragraph 68.‍01(3)‍(a) of the Act is replaced by the following:
(a) the vendor described in subparagraph (1)‍(a)‍(i) or (i.‍1) applies for it within two years after the vendor sells the diesel fuel to the purchaser described in subparagraph (1)‍(a)‍(i) or (i.‍1), as the case may be; or
2002, c. 9, s. 5
Air Travellers Security Charge Act
62 The portion of subsection 38(6) of the Air Travellers Security Charge Act before paragraph (a) is replaced by the following:
Time period not to count
(6) The period between the day on which an application for the review of a requirement is made and the day on which the application is finally disposed of shall not be counted in the computation of
2002, c. 22
Excise Act, 2001
63 (1) The Excise Act, 2001 is amended by adding the following after section 2:
Dutiable amount — consideration
2.‍1 The following rules apply in determining an amount of consideration for the purposes of the definition dutiable amount in section 2:
(a) if a provision of Part IX of the Excise Tax Act deems the consideration, or part of the consideration, for a supply not to be consideration for the supply, a supply to be made for no consideration or a supply not to have been made by a person, that deeming does not apply for that determination; and
(b) subsection 155(1) of that Act is to be read without reference to “and the recipient of the supply is not a registrant who is acquiring the property or service for consumption, use or supply exclusively in the course of commercial activities of the recipient,”.
(2) Subsection (1) is deemed to have come into force on September 17, 2018.
64 The Act is amended by adding the following after section 209:
Time period not to count
209.‍1 The following periods of time shall not be counted in the computation of the period of time within which an assessment of a person may be made under section 188 or 189:
(a) if the person is served a notice of a requirement under subsection 208(1), the period of time between the day on which an application for judicial review in respect of the requirement is made and the day on which the application is finally disposed of; and
(b) if an application is commenced by the Minister under subsection 209(1) to order the person to provide any access, assistance, information or record, the period of time between the day on which the person files a notice of appearance, or otherwise opposes the application, and the day on which the application is finally disposed of.
65 The portion of subsection 210(7) of the Act before paragraph (a) is replaced by the following:
Time period not to count
(7) The period between the day on which an application for the review of a requirement is made and the day on which the application is finally disposed of shall not be counted in the computation of
66 (1) Paragraph 211(6)‍(d.‍1) of the Act is replaced by the following:
(d.‍1) provide confidential information, or allow the inspection of or access to confidential information, as the case may be, under, and solely for the purpose of,
(i) paragraph 33.‍1(a) of the Old Age Security Act,
(ii) an order made under subsection 462.‍48(3) of the Criminal Code, or
(iii) an order made under the Mutual Legal Assistance in Criminal Matters Act to gather or send information, for the purposes of an investigation or prosecution relating to an act or omission that, if it had occurred in Canada, would constitute an offence for which an order could be obtained under subsection 462.‍48(3) of the Criminal Code, in response to a request made pursuant to
(A) an administrative arrangement entered into under section 6 of the Mutual Legal Assistance in Criminal Matters Act, or
(B) a bilateral agreement for mutual legal assistance in criminal matters to which Canada is a party;
(2) Paragraph 211(6)‍(l) of the Act is replaced by the following:
(l) provide confidential information, or allow the inspection of or access to confidential information, as the case may be, solely for the purposes of a provision contained in a tax treaty (as defined in subsection 248(1) of the Income Tax Act) or in a listed international agreement;
67 (1) Paragraph (a) of the description of B in section 233.‍1 of the Act is replaced by the following:
(a) if the contravention occurred in a specified province, 300% of the amount determined for A, and
(2) Paragraph (a) of the description of C in section 233.‍1 of the Act is replaced by the following:
(a) if the contravention occurred in a prescribed specified province, 200% of the amount determined for paragraph (b) of the description of A, and
68 (1) Paragraph (a) of the description of B in section 234.‍1 of the Act is replaced by the following:
(a) if the contravention occurred in a specified province, 300% of the amount determined for A, and
(2) Paragraph (a) of the description of C in section 234.‍1 of the Act is replaced by the following:
(a) if the contravention occurred in a prescribed specified province, 200% of the amount determined for paragraph (b) of the description of A, and
PART 4 
Various Measures
DIVISION 1 
Customs Tariff Simplification
Amendments to the Customs Tariff
69 (1) The definitions beer or malt liquor and wine in section 21 of the Customs Tariff are replaced by the following:
beer or malt liquor means beer or malt liquor, within the meaning of section 4 of the Excise Act, of tariff item No. 2202.‍91.‍00 or heading 22.‍03, that is classified under that heading or tariff item or with the container in which it is imported.‍ (bière ou liqueur de malt)
wine means wine, as defined in section 2 of the Excise Act, 2001, of heading 22.‍04, 22.‍05 or 22.‍06, other than of tariff item No. 2204.‍10.‍90, 2204.‍21.‍32, 2204.‍21.‍49, 2204.‍22.‍32, 2204.‍22.‍49, 2204.‍29.‍32, 2204.‍29.‍49, 2204.‍30.‍90, 2205.‍10.‍30, 2205.‍90.‍30, 2206.‍00.‍19, 2206.‍00.‍22, 2206.‍00.‍39, 2206.‍00.‍49, 2206.‍00.‍72 or 2206.‍00.‍93, that is classified under that heading or with the container in which it is imported.‍ (vin)
(2) Paragraph (a) of the definition spirits in section 21 of the Act is replaced by the following:
(a) of an alcoholic strength by volume exceeding 22.‍9%, of tariff item No. 2204.‍10.‍90, 2204.‍21.‍32, 2204.‍21.‍49, 2204.‍22.‍32, 2204.‍22.‍49, 2204.‍29.‍32, 2204.‍29.‍49, 2204.‍30.‍90, 2205.‍10.‍30, 2205.‍90.‍30, 2206.‍00.‍19, 2206.‍00.‍22, 2206.‍00.‍39, 2206.‍00.‍49, 2206.‍00.‍72 or 2206.‍00.‍93, that are classified under that tariff item or with the container in which they are imported;
70 Paragraph 69(5)‍(b) of the Act is replaced by the following:
(b) in respect of a fresh fruit, the rate of customs duty applicable to that fruit set out in the applicable tariff item referred to in Supplementary Note 3(b) in Chapter 8 of the List of Tariff Provisions.
71 Paragraph 70(7)‍(b) of the Act is replaced by the following:
(b) in respect of a fresh fruit, the rate of customs duty applicable to that fruit set out in the applicable tariff item referred to in Supplementary Note 3(b) in Chapter 8 of the List of Tariff Provisions.
72 Paragraph 71(7)‍(b) of the Act is replaced by the following:
(b) in respect of a fresh fruit, the rate of customs duty applicable to that fruit set out in the applicable tariff item referred to in Supplementary Note 3(b) in Chapter 8 of the List of Tariff Provisions.
73 Paragraph 71.‍1(8)‍(b) of the Act is replaced by the following:
(b) in respect of a fresh fruit, the rate of customs duty applicable to that fruit set out in the applicable tariff item referred to in Supplementary Note 3(b) in Chapter 8 of the List of Tariff Provisions.
74 (1) Paragraph 71.‍2(3)‍(a) of the Act is replaced by the following:
(a) may not, in the case of tariff item Nos. 8901.‍20.‍90, 8902.‍00.‍10, 8905.‍20.‍11, 8905.‍20.‍19, 8905.‍20.‍20, 8905.‍90.‍11, 8905.‍90.‍19 and 8906.‍90.‍99, be made more than once during the period beginning on the day that is three years after the day on which this subsection comes into force and ending on the day before the day that is 10 years after the day on which this subsection comes into force in respect of goods of a particular kind and, if made during that period, remains in effect for the period, not exceeding three years, specified in the order; and
(2) Paragraph 71.‍2(7)‍(b) of the Act is replaced by the following:
(b) in respect of a fresh fruit, the rate of customs duty applicable to that fruit set out in the applicable tariff item referred to in Supplementary Note 3(b) in Chapter 8 of the List of Tariff Provisions.
75 (1) Paragraph 71.‍3(3)‍(a) of the Act is replaced by the following:
(a) may not, in the case of tariff item Nos. 8901.‍20.‍90, 8902.‍00.‍10, 8905.‍20.‍11, 8905.‍20.‍19, 8905.‍20.‍20, 8905.‍90.‍11, 8905.‍90.‍19 and 8906.‍90.‍99, be made more than once during the period beginning on the day that is three years after the day on which this subsection comes into force and ending on the day before the day that is 10 years after the day on which this subsection comes into force in respect of goods of a particular kind and, if made during that period, remains in effect for the period, not exceeding three years, specified in the order; and
(2) Paragraph 71.‍3(7)‍(b) of the Act is replaced by the following:
(b) in respect of a fresh fruit, the rate of customs duty applicable to that fruit set out in the applicable tariff item referred to in Supplementary Note 3(b) in Chapter 8 of the List of Tariff Provisions.
76 (1) Paragraph 71.‍4(3)‍(a) of the Act is replaced by the following:
(a) may not, in the case of tariff item Nos. 8901.‍20.‍90, 8902.‍00.‍10, 8905.‍20.‍11, 8905.‍20.‍19, 8905.‍20.‍20, 8905.‍90.‍11, 8905.‍90.‍19 and 8906.‍90.‍99, be made more than once during the period beginning on the day that is three years after the day on which this subsection comes into force and ending on the day before the day that is 10 years after the day on which this subsection comes into force in respect of goods of a particular kind and, if made during that period, remains in effect for the period, not exceeding three years, specified in the order; and
(2) Paragraph 71.‍4(7)‍(b) of the Act is replaced by the following:
(b) in respect of a fresh fruit, the rate of customs duty applicable to that fruit set out in the applicable tariff item referred to in Supplementary Note 3(b) in Chapter 8 of the List of Tariff Provisions.
77 Paragraph 71.‍6(6)‍(b) of the Act is replaced by the following:
(b) in respect of a fresh fruit, the rate of customs duty applicable to that fruit set out in the applicable tariff item referred to in Supplementary Note 3(b) in Chapter 8 of the List of Tariff Provisions.
78 Subsection 134(2) of the Act is replaced by the following:
Other orders
(2) The Minister of Public Safety and Emergency Preparedness or President of the Canada Border Services Agency may, by order, suspend for a specified period a tariff item referred to in Supplementary Note 3(c) of Chapter 8 of the List of Tariff Provisions, and bring into force for the period one or more tariff items referred to in Supplementary Note 3(b) of that Chapter, in respect of goods that are imported through a customs office in a region or part of Canada specified in the order during that period.
79 The Description of Goods in the preamble preceding tariff item No. 0306.‍31.‍00 in the List of Tariff Provisions set out in the schedule to the French version of the Act is replaced by the following:
-Vivants, frais ou réfrigérés :
80 The Description of Goods of tariff item No. 0307.‍39.‍10 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing the reference to “Fumés” with a reference to “Fumées”.
81 (1) The Description of Goods in the preamble preceding tariff item No. 0702.‍00.‍21 in the List of Tariff Provisions set out in the schedule to the Act is replaced by the following:
- - -Cherry tomatoes, other than for processing:
(2) The Description of Goods of tariff item No. 0702.‍00.‍21 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “Cherry tomatoes imported during such period” with “Imported during such period”.
82 The Description of Goods of tariff item No. 0702.‍00.‍29 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “Other cherry tomatoes” with “Other”.
83 (1) Supplementary Note 3(a) to Chapter 8 of the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “Supplementary Note 4 (c)” and “Supplementary Note 4 (b)” with a reference to “Supplementary Note 3 (c)” and “Supplementary Note 3 (b)”, respectively.
(2) Supplementary Note 3(b) to Chapter 8 of the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “0809.‍40.‍31, 0810.‍10.‍91 or 0810.‍20.‍11” with a reference to “0809.‍40.‍31 or 0810.‍10.‍91”.
(3) Supplementary Note 3(c) to Chapter 8 of the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “0809.‍40.‍39, 0810.‍10.‍99 or 0810.‍20.‍19” with a reference to “0809.‍40.‍39 or 0810.‍10.‍99”.
(4) Supplementary Note 3(d) to Chapter 8 of the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “Supplementary Note 4 (a)” with a reference to “Supplementary Note 3 (a)”.
84 The Description of Goods in the preamble preceding tariff item No. 1107.‍20.‍11 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing “Autres” with “Entier”.
85 The Description of Goods in the preamble preceding tariff item No. 1605.‍61.‍00 in the List of Tariff Provisions set out in the schedule to the English version of the Act is amended by replacing the reference to “acquatic” with a reference to “aquatic”.
86 The Description of Goods in the preamble preceding tariff item No. 2106.‍90.‍51 in the List of Tariff Provisions set out in the schedule to the Act is replaced by the following:
- - -Egg preparations, containing 50% or more by weight of eggs:
87 The Description of Goods of tariff item No. 2202.‍99.‍32 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing the reference to “non conditionnés” with a reference to “non conditionnées”.
88 The Description of Goods of tariff item No. 2202.‍99.‍33 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing the reference to “non conditionnés” with a reference to “non conditionnées”.
89 The Description of Goods of tariff item No. 3402.‍20.‍10 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing the reference to “lave-vaiselle” with a reference to “lave-vaisselle”.
90 Chapter 38 of the List of Tariff Provisions set out in the schedule to the Act is amended by deleting Supplementary Note 1 and the heading before it.
91 The Description of Goods of tariff item No. 4011.‍90.‍10 in the List of Tariff Provisions set out in the schedule to the English version of the Act is amended by replacing the reference to “Of a size of 3,600 x 51 or 4,000 x 57” with a reference to “Of a size of 3600 X 51 or 4000 X 57”.
92 The Description of Goods of tariff item No. 4012.‍20.‍10 in the List of Tariff Provisions set out in the schedule to the English version of the Act is amended by replacing the reference to “Of a size of 3600 x 51 or 4000 x 57” with a reference to “Of a size of 3600 X 51 or 4000 X 57”.
93 The Description of Goods of tariff item No. 4203.‍29.‍10 in the List of Tariff Provisions set out in the schedule to the Act is replaced by the following:
- - -Gloves of goat (including kid) and/or hair sheep
94 The Description of Goods in the preamble preceding tariff item No. 4401.‍31.‍00 in the List of Tariff Provisions set out in the schedule to the English version of the Act is amended by replacing the reference to “agglomerated, in logs” with a reference to “agglomerated in logs”.
95 The Description of Goods of tariff item No. 4421.‍99.‍10 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing the reference to “Rais de formes” with a reference to “Rais et formes”.
96 Note 4 to Chapter 48 of the List of Tariff Provisions set out in the schedule to the English version of the Act is amended by replacing the reference to “apply” with a reference to “applies”.
97 The Description of Goods of tariff item No. 5104.‍00.‍00 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing the reference to “Éffilochés” with a reference to “Effilochés”.
98 The Description of Goods of tariff item No. 5208.‍13.‍00 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing the reference to “la croisé” with a reference to “le croisé”.
99 The Description of Goods of tariff item Nos. 5208.‍43.‍00 and 5210.‍32.‍00 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing the reference to “le croisé dont le rapport” with a reference to “le croisé, dont le rapport”.
100 The Description of Goods of tariff item No. 6117.‍90.‍10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “No. 6006.‍23.‍10” with a reference to “No. 6006.‍23.‍90”.
101 The Description of Goods of tariff item No. 6303.‍92.‍10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “No. 5407.‍61.‍19” with a reference to “No. 5407.‍61.‍10”.
102 The Description of Goods in the preamble preceding tariff item No. 6305.‍32.‍00 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing the reference to “our” with a reference to “ou”.
103 The Description of Goods of tariff item No. 6305.‍33.‍00 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing the reference to “similaries” with a reference to “similaires”.
104 The Description of Goods of tariff item No. 6401.‍99.‍11 in the List of Tariff Provisions set out in the schedule to the Act is replaced by the following:
- - - -Riding boots solely of rubber
105 The Description of Goods of tariff item No. 6403.‍40.‍00 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing the reference to “à l’avant une coquille” with a reference to “à l’avant, une coquille”.
106 The Description of Goods of tariff item No. 6406.‍90.‍20 in the List of Tariff Provisions set out in the schedule to the Act is replaced by the following:
- - -Crampons for climbing or mountaineering
107 The Description of Goods of tariff item Nos. 7210.‍61.‍00,  7616.‍91.‍00 and 9913.‍00.‍00 in the List of Tariff Provisions set out in the schedule to the English version of the Act is amended by replacing the reference to “aluminium” with a reference to “aluminum”.
108 The Description of Goods of tariff item No. 8302.‍41.‍10 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing the reference to “le réparation” with a reference to “la réparation”.
109 The Description of Goods of tariff item Nos. 8507.‍20.‍10, 8507.‍30.‍20, 8507.‍40.‍10, 8507.‍50.‍10, 8507.‍60.‍10, 8507.‍60.‍20 and 8507.‍80.‍20 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing the reference to “de la sous-position” with a reference to “des sous-positions”.
110 The Description of Goods of tariff item No. 8531.‍10.‍10 in the List of Tariff Provisions set out in the schedule to the Act is replaced by the following:
- - -Indicating or automatic alarm equipment for detecting or indicating noxious gases or noxious vapours in the atmosphere;
Smoke detectors
111 The Description of Goods of tariff item No. 8539.‍90.‍10 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “8539.‍39.‍10” with a reference to “8539.‍39.‍00”.
112 The Description of Goods of heading 85.‍48 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing the reference to “éléctrique” with a reference to “électriques”.
113 The Description of Goods of tariff item No. 8703.‍21.‍10 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing the reference to “tout-terrains” with a reference to “tout-terrain”.
114 The Description of Goods of tariff item No. 8714.‍94.‍00 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing the reference to “Freins y compris” with a reference to “Freins, y compris”.
115 The Description of Goods of heading 89.‍01 in the List of Tariff Provisions set out in the schedule to the French version of the Act is amended by replacing the reference to “transbordeurs cargos” with a reference to “transbordeurs, cargos”.
116 The Description of Goods of tariff item No. 9032.‍10.‍10 in the List of Tariff Provisions set out in the schedule to the Act is replaced by the following:
- - -For use with machinery or equipment of Section XVI
117 The Description of Goods of tariff item No. 9897.‍00.‍00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing
(a) the references to “9808.‍00.‍00, 9809.‍00.‍00 or 9810.‍00.‍00” with references to “9808.‍00.‍00 or 9810.‍00.‍00”; and
(b) the references to “9803.‍00.‍00, 9809.‍00.‍00 or 9810.‍00.‍00” with references to “9803.‍00.‍00 or 9810.‍00.‍00”.
118 The Description of Goods of tariff item No. 9934.‍00.‍00 in the List of Tariff Provisions set out in the schedule to the Act is replaced the following:
Scarves of textile materials, in rolls, merely needing separation by cutting dividing threads.
119 The Description of Goods of tariff item No. 9948.‍00.‍00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing
(a) the reference to “Automatic data processing machines and units thereof, magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data;” with “Goods of heading 84.‍71”; and
(b) the reference to “Power supplies of automatic data processing machines and units thereof;” with “Power supplies of automatic data processing machines, and units thereof, of heading 84.‍71;”.
120 The Description of Goods of tariff item No. 9979.‍00.‍00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “assist persons with disabilities in alleviating the effects of those disabilities,” with a reference to “ alleviate the specific effects of a disability,”.
121 The following tariff provisions of the List of Tariff Provisions set out in the schedule to the Act are repealed:
Subheading 0204.‍22, tariff item Nos. 0204.‍22.‍10, 0204.‍22.‍20, subheading 0511.‍99, tariff item Nos. 0511.‍99.‍10, 0511.‍99.‍90, subheading 0713.‍90, tariff item Nos. 0713.‍90.‍10, 0713.‍90.‍90, subheading 0810.‍20, the preamble preceding tariff item No. 0810.‍20.‍11, tariff item Nos, 0810.‍20.‍11, 0810.‍20.‍19, 0810.‍20.‍90, subheading 0810.‍40, tariff item Nos. 0810.‍40.‍10, 0810.‍40.‍90, subheading 1106.‍10, tariff item Nos. 1106.‍10.‍10, 1106.‍10.‍90, subheading 2009.‍11, tariff item Nos. 2009.‍11.‍10, 2009.‍11.‍90, subheading 2009.‍19, tariff item Nos. 2009.‍19.‍10, 2009.‍19.‍90, subheading 2207.‍10, tariff item Nos. 2207.‍10.‍10, 2207.‍10.‍90, subheading 2917.‍19, tariff item No. 2917.‍19.‍10, the preamble preceding tariff item No. 2917.‍19.‍91, tariff item Nos. 2917.‍19.‍91, 2917.‍19.‍99, subheading 3302.‍10, the preamble preceding tariff item No. 3302.‍10.‍11, tariff item Nos. 3302.‍10.‍11, 3302.‍10.‍12, 3302.‍10.‍90, subheading 3506.‍91, tariff item Nos. 3506.‍91.‍10, 3506.‍91.‍90, subheading 3701.‍30, tariff item Nos. 3701.‍30.‍10, 3701.‍30.‍20, the preamble preceding tariff item No. 3701.‍30.‍31, tariff item Nos. 3701.‍30.‍31, 3701.‍30.‍39, subheading 3701.‍99, tariff item Nos. 3701.‍99.‍10, 3701.‍99.‍20, 3701.‍99.‍30, subheading 3707.‍90, tariff item Nos. 3707.‍90.‍10, 3707.‍90.‍90, subheading 3901.‍10, tariff item Nos. 3901.‍10.‍10, 3901.‍10.‍20, 3901.‍10.‍90, subheading 3901.‍20, tariff item Nos. 3901.‍20.‍10, 3901.‍20.‍90, subheading 3902.‍90, tariff item Nos. 3902.‍90.‍10, 3902.‍90.‍90, subheading 3909.‍20, tariff item Nos. 3909.‍20.‍10, 3909.‍20.‍90, subheading 3923.‍10, tariff item Nos. 3923.‍10.‍10, 3923.‍10.‍90, subheading 4105.‍10, the preamble preceding tariff item No. 4105.‍10.‍11, tariff item Nos. 4105.‍10.‍11, 4105.‍10.‍12, 4105.‍10.‍19, the preamble preceding tariff item No. 4105.‍10.‍21, tariff item Nos. 4105.‍10.‍21, 4105.‍10.‍29, the preamble preceding tariff item No. 4105.‍10.‍91, tariff item Nos. 4105.‍10.‍91, 4105.‍10.‍99, subheading 4106.‍21, tariff item No. 4106.‍21.‍10, the preamble preceding tariff item No. 4106.‍21.‍21, tariff item Nos. 4106.‍21.‍21, 4106.‍21.‍29, the preamble preceding tariff item No. 4106.‍21.‍91, tariff item Nos. 4106.‍21.‍91, 4106.‍21.‍92, 4106.‍21.‍99, subheading 4106.‍31, tariff item No. 4106.‍31.‍10, the preamble preceding tariff item No. 4106.‍31.‍91, tariff item Nos. 4106.‍31.‍91, 4106.‍31.‍92, 4106.‍31.‍99, subheading 4203.‍21, tariff item Nos. 4203.‍21.‍10, 4203.‍21.‍90, subheading 4408.‍10, tariff item Nos. 4408.‍10.‍10, 4408.‍10.‍90, subheading 4408.‍90, tariff item Nos. 4408.‍90.‍10, 4408.‍90.‍90, subheading 4412.‍10, tariff item Nos. 4412.‍10.‍10, 4412.‍10.‍90, subheading 4412.‍94, tariff item Nos. 4412.‍94.‍10, 4412.‍94.‍90, subheading 5106.‍10, tariff item Nos. 5106.‍10.‍10, 5106.‍10.‍90, subheading 5107.‍10, tariff item Nos. 5107.‍10.‍10, 5107.‍10.‍90, subheading 5107.‍20, tariff item Nos. 5107.‍20.‍10, 5107.‍20.‍90, subheading 5111.‍11, tariff item Nos. 5111.‍11.‍10, 5111.‍11.‍40, 5111.‍11.‍50, 5111.‍11.‍90, subheading 5204.‍11, tariff item Nos. 5204.‍11.‍10, 5204.‍11.‍90, subheading 5205.‍11, tariff item Nos. 5205.‍11.‍10, 5205.‍11.‍20, 5205.‍11.‍90, subheading 5205.‍12, tariff item Nos. 5205.‍12.‍10, 5205.‍12.‍90, subheading 5205.‍13, tariff item Nos. 5205.‍13.‍10, 5205.‍13.‍90, subheading 5205.‍14, tariff item Nos. 5205.‍14.‍10, 5205.‍14.‍20, 5205.‍14.‍30, 5205.‍14.‍90, subheading 5205.‍21, tariff item Nos. 5205.‍21.‍10, 5205.‍21.‍90, subheading 5205.‍22, tariff item Nos. 5205.‍22.‍10, 5205.‍22.‍20, 5205.‍22.‍90, subheading 5205.‍23, tariff item Nos. 5205.‍23.‍10, 5205.‍23.‍90, subheading 5205.‍24, tariff item Nos. 5205.‍24.‍10, 5205.‍24.‍20, 5205.‍24.‍30, 5205.‍24.‍40, 5205.‍24.‍90, subheading 5205.‍31, tariff item Nos. 5205.‍31.‍10, 5205.‍31.‍90, subheading 5205.‍32, tariff item Nos. 5205.‍32.‍10, 5205.‍32.‍90, subheading 5205.‍41, tariff item Nos. 5205.‍41.‍10, 5205.‍41.‍90, subheading 5205.‍42, tariff items Nos. 5205.‍42.‍10, 5205.‍42.‍90, subheading 5210.‍49, the preamble preceding tariff item No. 5210.‍49.‍11, tariff item Nos. 5210.‍49.‍11, 5210.‍49.‍19, 5210.‍49.‍90, subheading 5211.‍12, tariff item Nos. 5211.‍12.‍10, 5211.‍12.‍90, subheading 5211.‍20, the preamble preceding tariff item No. 5211.‍20.‍11, tariff item Nos. 5211.‍20.‍11, 5211.‍20.‍19, 5211.‍20.‍90, subheading 5211.‍32, tariff item Nos. 5211.‍32.‍10, 5211.‍32.‍90, subheading 5211.‍41, tariff item Nos. 5211.‍41.‍10, 5211.‍41.‍90, subheading 5211.‍43, tariff item Nos. 5211.‍43.‍10, 5211.‍43.‍90, subheading 5211.‍52, tariff item Nos. 5211.‍52.‍10, 5211.‍52.‍90, subheading 5212.‍11, tariff item Nos. 5212.‍11.‍20, 5212.‍11.‍30, 5212.‍11.‍90, subheading 5212.‍12, tariff item Nos. 5212.‍12.‍20, 5212.‍12.‍30, 5212.‍12.‍90, subheading 5212.‍13, tariff item Nos. 5212.‍13.‍30, 5212.‍13.‍40, 5212.‍13.‍90, subheading 5212.‍14, tariff item Nos. 5212.‍14.‍30, 5212.‍14.‍40, 5212.‍14.‍90, subheading 5212.‍15, tariff item Nos. 5212.‍15.‍20, 5212.‍15.‍30, 5212.‍15.‍90, subheading 5212.‍21, tariff item Nos. 5212.‍21.‍20, 5212.‍21.‍30, 5212.‍21.‍90, subheading 5212.‍22, tariff item Nos. 5212.‍22.‍20, 5212.‍22.‍30, 5212.‍22.‍90, subheading 5212.‍23, tariff item Nos. 5212.‍23.‍20, 5212.‍23.‍30, 5212.‍23.‍90, subheading 5212.‍24, tariff items Nos. 5212.‍24.‍20, 5212.‍24.‍30, 5212.‍24.‍90, subheading 5212.‍25, tariff item Nos. 5212.‍25.‍20, 5212.‍25.‍30, 5212.‍25.‍90, subheading 5308.‍90, tariff item Nos. 5308.‍90.‍10, 5308.‍90.‍90, subheading 5402.‍11, tariff item Nos. 5402.‍11.‍10, 5402.‍11.‍90, subheading 5402.‍19, tariff item Nos. 5402.‍19.‍10, 5402.‍19.‍90, subheading 5402.‍20, tariff item Nos. 5402.‍20.‍10, 5402.‍20.‍20, 5402.‍20.‍90, subheading 5402.‍31, tariff item Nos. 5402.‍31.‍10, 5402.‍31.‍20, 5402.‍31.‍30, 5402.‍31.‍90, subheading 5402.‍32, tariff item Nos. 5402.‍32.‍10, 5402.‍32.‍90, subheading 5402.‍33, tariff item Nos. 5402.‍33.‍10, 5402.‍33.‍20, 5402.‍33.‍90, subheading 5402.‍34, tariff item Nos. 5402.‍34.‍10, 5402.‍34.‍20, 5402.‍34.‍90, subheading 5402.‍51, tariff item Nos. 5402.‍51.‍10, 5402.‍51.‍90, subheading 5402.‍62, tariff item Nos. 5402.‍62.‍10, 5402.‍62.‍90, subheading 5407.‍10, tariff item Nos. 5407.‍10.‍10, 5407.‍10.‍20, 5407.‍10.‍90, subheading 5407.‍30, tariff item Nos. 5407.‍30.‍10, 5407.‍30.‍90, subheading 5407.‍41, tariff item Nos. 5407.‍41.‍10, 5407.‍41.‍90, subheading 5407.‍42, tariff item Nos. 5407.‍42.‍10, 5407.‍42.‍20, 5407.‍42.‍90, subheading 5407.‍52, the preamble preceding tariff item No. 5407.‍52.‍11, tariff item Nos. 5407.‍52.‍11, 5407.‍52.‍19, 5407.‍52.‍20, 5407.‍52.‍30, 5407.‍52.‍90, the preamble preceding tariff item No. 5407.‍61.‍11, tariff item Nos. 5407.‍61.‍11, 5407.‍61.‍19, 5407.‍61.‍20, the preamble preceding tariff item No. 5407.‍61.‍93, tariff item Nos. 5407.‍61.‍93, 5407.‍61.‍94, 5407.‍61.‍95, 5407.‍61.‍96, 5407.‍61.‍97, 5407.‍61.‍99, subheading 5407.‍69, tariff item Nos. 5407.‍69.‍10, 5407.‍69.‍20, 5407.‍69.‍30, 5407.‍69.‍40, 5407.‍69.‍50, 5407.‍69.‍90, subheading 5407.‍73, tariff item Nos. 5407.‍73.‍10, 5407.‍73.‍90, subheading 5407.‍82, tariff item No. 5407.‍82.‍10, the preamble preceding tariff item No. 5407.‍82.‍91, tariff item Nos. 5407.‍82.‍91, 5407.‍82.‍99, subheading 5407.‍91, tariff item Nos. 5407.‍91.‍10, 5407.‍91.‍20, 5407.‍91.‍90, subheading 5407.‍94, tariff item Nos. 5407.‍94.‍10, 5407.‍94.‍90, the preamble preceding tariff item No. 5408.‍22.‍11, tariff item Nos. 5408.‍22.‍11, 5408.‍22.‍19, the preamble preceding tariff item No. 5408.‍22.‍23, tariff item Nos. 5408.‍22.‍23, 5408.‍22.‍29, the preamble preceding tariff item No. 5408.‍22.‍91, tariff item Nos. 5408.‍22.‍91, 5408.‍22.‍99, the preamble preceding tariff item No. 5408.‍23.‍11, tariff item Nos. 5408.‍23.‍11, 5408.‍23.‍19, the preamble preceding tariff item No. 5408.‍23.‍91, tariff item Nos. 5408.‍23.‍91, 5408.‍23.‍99, the preamble preceding tariff item No. 5408.‍24.‍12, tariff item Nos. 5408.‍24.‍12, 5408.‍24.‍19, the preamble preceding tariff item No. 5408.‍24.‍92, tariff item Nos. 5408.‍24.‍92, 5408.‍24.‍99, subheading 5508.‍10, tariff item Nos. 5508.‍10.‍10, 5508.‍10.‍90, subheading 5509.‍12, tariff item Nos. 5509.‍12.‍10, 5509.‍12.‍90, subheading 5509.‍21, tariff item Nos. 5509.‍21.‍10, 5509.‍21.‍90, subheading 5509.‍22, tariff item Nos. 5509.‍22.‍20, 5509.‍22.‍30, 5509.‍22.‍90, subheading 5509.‍32, tariff item Nos. 5509.‍32.‍10, 5509.‍32.‍90, subheading 5509.‍41, tariff item Nos. 5509.‍41.‍10, 5509.‍41.‍90, subheading 5509.‍52, tariff item Nos. 5509.‍52.‍10, 5509.‍52.‍90, subheading 5509.‍53, tariff item Nos. 5509.‍53.‍10, 5509.‍53.‍20, 5509.‍53.‍30, 5509.‍53.‍40, 5509.‍53.‍90, subheading 5510.‍11, tariff item Nos. 5510.‍11.‍10, 5510.‍11.‍90, subheading 5510.‍12, tariff item Nos. 5510.‍12.‍10, 5510.‍12.‍90, subheading 5510.‍20, tariff item Nos. 5510.‍20.‍10, 5510.‍20.‍90, subheading 5510.‍30, tariff item Nos. 5510.‍30.‍10, 5510.‍30.‍90, subheading 5512.‍11, tariff item Nos. 5512.‍11.‍10, 5512.‍11.‍30, the preamble preceding tariff item No. 5512.‍11.‍91, tariff item Nos. 5512.‍11.‍91, 5512.‍11.‍99, subheading 5512.‍19, tariff item No. 5512.‍19.‍10, the preamble preceding tariff item No. 5512.‍19.‍91, tariff item Nos. 5512.‍19.‍91, 5512.‍19.‍99, subheading 5512.‍21, tariff item Nos. 5512.‍21.‍10, 5512.‍21.‍90, subheading 5512.‍29, tariff item No. 5512.‍29.‍10, the preamble preceding tariff item No. 5512.‍29.‍91, tariff item Nos. 5512.‍29.‍91, 5512.‍29.‍99, subheading 5512.‍91, tariff item Nos. 5512.‍91.‍10, 5512.‍91.‍90, subheading 5512.‍99, tariff item No. 5512.‍99.‍10, the preamble preceding tariff item No. 5512.‍99.‍91, tariff item Nos. 5512.‍99.‍91, 5512.‍99.‍99, subheading 5513.‍11, tariff item Nos. 5513.‍11.‍20, 5513.‍11.‍30, the preamble preceding tariff item No. 5513.‍11.‍91, tariff item Nos. 5513.‍11.‍91, 5513.‍11.‍99, subheading 5513.‍12, tariff item No. 5513.‍12.‍10, the preamble preceding tariff item No. 5513.‍12.‍91, tariff item Nos. 5513.‍12.‍91, 5513.‍12.‍99, subheading 5513.‍13, tariff item No. 5513.‍13.‍10, the preamble preceding tariff item No. 5513.‍13.‍91, tariff item Nos. 5513.‍13.‍91, 5513.‍13.‍99, subheading 5513.‍23, the preamble preceding tariff item No. 5513.‍23.‍11, tariff item Nos. 5513.‍23.‍11, 5513.‍23.‍19, the preamble preceding tariff item No. 5513.‍23.‍91, tariff item Nos. 5513.‍23.‍91, 5513.‍23.‍99, subheading 5513.‍31, tariff item Nos. 5513.‍31.‍20, 5513.‍31.‍90, subheading 5513.‍39, the preamble preceding tariff item No. 5513.‍39.‍11, tariff item Nos. 5513.‍39.‍11, 5513.‍39.‍19, the preamble preceding tariff item No. 5513.‍39.‍91, tariff item Nos. 5513.‍39.‍91, 5513.‍39.‍99, subheading 5513.‍41, tariff item Nos. 5513.‍41.‍10, 5513.‍41.‍20, 5513.‍41.‍30, 5513.‍41.‍90, subheading 5514.‍23, tariff item Nos. 5514.‍23.‍10, 5514.‍23.‍90, subheading 5514.‍43, tariff item Nos. 5514.‍43.‍10, 5514.‍43.‍90, subheading 5514.‍49, tariff item Nos. 5514.‍49.‍10, 5514.‍49.‍90, subheading 5515.‍11, tariff item Nos. 5515.‍11.‍10, 5515.‍11.‍20, 5515.‍11.‍30, 5515.‍11.‍90, subheading 5515.‍19, tariff item Nos. 5515.‍19.‍10, 5515.‍19.‍90, subheading 5515.‍21, tariff item Nos. 5515.‍21.‍10, 5515.‍21.‍90, subheading 5515.‍29, tariff item Nos. 5515.‍29.‍10, 5515.‍29.‍90, subheading 5515.‍91, tariff item Nos. 5515.‍91.‍10, 5515.‍91.‍90, subheading 5515.‍99, the preamble preceding tariff item No. 5515.‍99.‍11, tariff item Nos. 5515.‍99.‍11, 5515.‍99.‍19, the preamble preceding tariff item No. 5515.‍99.‍91, tariff item Nos. 5515.‍99.‍91, 5515.‍99.‍99, subheading 5516.‍12, tariff item No. 5516.‍12.‍10, the preamble preceding tariff item No. 5516.‍12.‍91, tariff item Nos. 5516.‍12.‍91, 5516.‍12.‍99, subheading 5516.‍13, tariff item Nos. 5516.‍13.‍10, 5516.‍13.‍90, subheading 5516.‍14, tariff item Nos. 5516.‍14.‍20, 5516.‍14.‍90, subheading 5516.‍21, tariff item No. 5516.‍21.‍10, the preamble preceding tariff item No. 5516.‍21.‍91, tariff item Nos. 5516.‍21.‍91, 5516.‍21.‍99, subheading 5516.‍23, tariff item No. 5516.‍23.‍10, the preamble preceding tariff item No. 5516.‍23.‍91, tariff item Nos. 5516.‍23.‍91, 5516.‍23.‍99, subheading 5516.‍24, tariff item Nos. 5516.‍24.‍10, 5516.‍24.‍90, subheading 5516.‍91, tariff item No. 5516.‍91.‍10, the preamble preceding tariff item No. 5516.‍91.‍91, tariff item Nos. 5516.‍91.‍91, 5516.‍91.‍92, 5516.‍91.‍99, subheading 5516.‍94, tariff item Nos. 5516.‍94.‍10, 5516.‍94.‍90, subheading 5602.‍10, tariff item Nos. 5602.‍10.‍10, 5602.‍10.‍20, 5602.‍10.‍90, subheading 5602.‍21, tariff item No. 5602.‍21.‍10, the preamble preceding tariff item No. 5602.‍21.‍91, tariff item Nos. 5602.‍21.‍91, 5602.‍21.‍99, subheading 5602.‍90, tariff item Nos. 5602.‍90.‍10, 5602.‍90.‍90, subheading 5604.‍90, tariff item Nos. 5604.‍90.‍10, 5604.‍90.‍20, 5604.‍90.‍90, subheading 5811.‍00, tariff item No. 5811.‍00.‍10, the preamble preceding tariff item No. 5811.‍00.‍21, tariff item Nos. 5811.‍00.‍21, 5811.‍00.‍29, 5811.‍00.‍90, subheading 5901.‍10, tariff item Nos. 5901.‍10.‍10, 5901.‍10.‍90, the preamble preceding tariff item No. 5903.‍10.‍11, tariff item Nos. 5903.‍10.‍11, 5903.‍10.‍19, the preamble preceding tariff item No. 5903.‍10.‍21, tariff item Nos. 5903.‍10.‍21, 5903.‍10.‍29, the preamble preceding tariff item No. 5903.‍20.‍11, tariff item Nos. 5903.‍20.‍11, 5903.‍20.‍19, the preamble preceding tariff item No. 5903.‍20.‍21, tariff item Nos. 5903.‍20.‍21, 5903.‍20.‍22, 5903.‍20.‍23, 5903.‍20.‍24, 5903.‍20.‍25, 5903.‍20.‍29, the preamble preceding tariff item No. 5903.‍90.‍21, tariff item Nos. 5903.‍90.‍21, 5903.‍90.‍22, 5903.‍90.‍23, 5903.‍90.‍24, 5903.‍90.‍25, 5903.‍90.‍26, 5903.‍90.‍27, 5903.‍90.‍29, subheading 5906.‍10, tariff item Nos. 5906.‍10.‍10, 5906.‍10.‍90, subheading 5906.‍91, tariff item No. 5906.‍91.‍10, the preamble preceding tariff item No. 5906.‍91.‍91, tariff item Nos. 5906.‍91.‍91, 5906.‍91.‍99, the preamble preceding tariff item No. 5906.‍99.‍11, tariff item Nos. 5906.‍99.‍11, 5906.‍99.‍19, the preamble preceding tariff item No. 5906.‍99.‍21, tariff item Nos. 5906.‍99.‍21, 5906.‍99.‍22, 5906.‍99.‍23, 5906.‍99.‍24, 5906.‍99.‍29, the preamble preceding tariff item No. 5907.‍00.‍11, tariff item Nos. 5907.‍00.‍11, 5907.‍00.‍12, 5907.‍00.‍13, 5907.‍00.‍16, 5907.‍00.‍17, 5907.‍00.‍18, 5907.‍00.‍19, subheading 5911.‍10, tariff item Nos. 5911.‍10.‍10, 5911.‍10.‍20, 5911.‍10.‍90, subheading 5911.‍20, 5911.‍20.‍10, 5911.‍20.‍90, subheading 5911.‍40, tariff item Nos. 5911.‍40.‍10, 5911.‍40.‍90, subheading 6001.‍10, tariff item Nos. 6001.‍10.‍10, 6001.‍10.‍90, subheading 6001.‍29, tariff item Nos. 6001.‍29.‍10, 6001.‍29.‍90, subheading 6001.‍92, tariff item Nos. 6001.‍92.‍10, 6001.‍92.‍20, 6001.‍92.‍30, 6001.‍92.‍40, 6001.‍92.‍90, subheading 6001.‍99, tariff item Nos. 6001.‍99.‍10, 6001.‍99.‍90, subheading 6002.‍40, tariff item Nos. 6002.‍40.‍30, 6002.‍40.‍40, 6002.‍40.‍90, subheading 6002.‍90, the preamble preceding tariff item No. 6002.‍90.‍11, tariff item Nos. 6002.‍90.‍11, 6002.‍90.‍19, 6002.‍90.‍90, subheading 6003.‍10, tariff item No. 6003.‍10.‍10, the preamble preceding tariff item No. 6003.‍10.‍91, tariff item Nos. 6003.‍10.‍91, 6003.‍10.‍99, subheading 6003.‍20, tariff item Nos. 6003.‍20.‍20, 6003.‍20.‍30, 6003.‍20.‍40, 6003.‍20.‍90, subheading 6003.‍30, tariff item No. 6003.‍30.‍10, the preamble preceding tariff item No. 6003.‍30.‍91, tariff item Nos. 6003.‍30.‍91, 6003.‍30.‍99, subheading 6003.‍40, tariff item No. 6003.‍40.‍10, the preamble preceding tariff item No. 6003.‍40.‍91, tariff item Nos. 6003.‍40.‍91, 6003.‍40.‍99, subheading 6003.‍90, tariff item Nos. 6003.‍90.‍20, 6003.‍90.‍30, 6003.‍90.‍40, 6003.‍90.‍90, subheading 6004.‍10, the preamble preceding tariff item No. 6004.‍10.‍11, tariff item Nos. 6004.‍10.‍11, 6004.‍10.‍19, 6004.‍10.‍20, 6004.‍10.‍90, subheading 6004.‍90, tariff item Nos. 6004.‍90.‍20, 6004.‍90.‍30, 6004.‍90.‍90, subheading 6005.‍21, tariff item Nos. 6005.‍21.‍20, 6005.‍21.‍30, 6005.‍21.‍90, subheading 6005.‍22, tariff item Nos. 6005.‍22.‍20, 6005.‍22.‍30, 6005.‍22.‍90, subheading 6005.‍23, tariff item Nos. 6005.‍23.‍20, 6005.‍23.‍30, 6005.‍23.‍90, subheading 6005.‍24, tariff item Nos. 6005.‍24.‍20, 6005.‍24.‍30, 6005.‍24.‍90, subheading 6005.‍36, tariff item Nos. 6005.‍36.‍10, 6005.‍36.‍20, 6005.‍36.‍90, subheading 6005.‍37, tariff item Nos. 6005.‍37.‍10, 6005.‍37.‍20, 6005.‍37.‍90, subheading 6005.‍38, tariff item Nos. 6005.‍38.‍10, 6005.‍38.‍20, 6005.‍38.‍90, subheading 6005.‍39, tariff item Nos. 6005.‍39.‍10, 6005.‍39.‍20, 6005.‍39.‍30, 6005.‍39.‍90, subheading 6005.‍41, tariff item Nos. 6005.‍41.‍10, 6005.‍41.‍90, subheading 6005.‍42, tariff item Nos. 6005.‍42.‍10, 6005.‍42.‍90, subheading 6005.‍43, tariff item No. 6005.‍43.‍10, the preamble preceding tariff item No. 6005.‍43.‍91, tariff item Nos. 6005.‍43.‍91, 6005.‍43.‍99, subheading 6005.‍44, tariff item Nos. 6005.‍44.‍10, 6005.‍44.‍20, 6005.‍44.‍90, subheading 6005.‍90, the preamble preceding tariff item No. 6005.‍90.‍21, tariff item Nos. 6005.‍90.‍21, 6005.‍90.‍29, the preamble preceding tariff item No. 6005.‍90.‍91, tariff item Nos. 6005.‍90.‍91, 6005.‍90.‍92, 6005.‍90.‍99, 6006.‍22.‍20, 6006.‍23.‍10, the preamble preceding tariff item No. 6006.‍23.‍21, tariff item Nos. 6006.‍23.‍21, 6006.‍23.‍29, subheading 6006.‍31, tariff item Nos. 6006.‍31.‍10, 6006.‍31.‍90, subheading 6006.‍32, tariff item Nos. 6006.‍32.‍10, 6006.‍32.‍90, subheading 6006.‍33, tariff item Nos. 6006.‍33.‍10, 6006.‍33.‍90, subheading 6006.‍34, tariff item Nos. 6006.‍34.‍10, 6006.‍34.‍90, subheading 6006.‍41, tariff item Nos. 6006.‍41.‍10, 6006.‍41.‍90, subheading 6006.‍42, tariff item Nos. 6006.‍42.‍10, 6006.‍42.‍90, subheading 6006.‍43, tariff item Nos. 6006.‍43.‍10, 6006.‍43.‍90, subheading 6006.‍44, tariff item Nos. 6006.‍44.‍10, 6006.‍44.‍90, subheading 6006.‍90, tariff item Nos. 6006.‍90.‍10, 6006.‍90.‍90, subheading 6209.‍90, tariff item Nos. 6209.‍90.‍10, 6209.‍90.‍90, subheading 6211.‍33, tariff item Nos. 6211.‍33.‍10, 6211.‍33.‍90, 6211.‍43.‍20, 6211.‍49.‍20, subheading 6217.‍10, tariff item Nos. 6217.‍10.‍10, 6217.‍10.‍90, subheading 6217.‍90, tariff item Nos. 6217.‍90.‍10, 6217.‍90.‍90, subheading 6302.‍53, tariff item Nos. 6302.‍53.‍10, 6302.‍53.‍90, 6307.‍90.‍20, 6401.‍92.‍30, subheading 6402.‍12, tariff item Nos. 6402.‍12.‍10, 6402.‍12.‍20, 6402.‍12.‍30, subheading 6403.‍12, tariff item Nos. 6403.‍12.‍10, 6403.‍12.‍20, 6403.‍12.‍30, 6404.‍19.‍20, subheading 7019.‍40, tariff item Nos. 7019.‍40.‍10, 7019.‍40.‍20, the preamble preceding tariff item No. 7019.‍40.‍91, tariff item Nos. 7019.‍40.‍91, 7019.‍40.‍99, subheading 7101.‍10, tariff item Nos. 7101.‍10.‍10, 7101.‍10.‍90, subheading 7101.‍22, tariff item Nos. 7101.‍22.‍10, 7101.‍22.‍90, subheading 7304.‍41, the preamble preceding tariff item No. 7304.‍41.‍11, tariff item Nos. 7304.‍41.‍11, 7304.‍41.‍19, the preamble preceding tariff item No. 7304.‍41.‍91, tariff item Nos. 7304.‍41.‍91, 7304.‍41.‍99, the preamble preceding tariff item No. 7407.‍10.‍11, tariff item Nos. 7407.‍10.‍11, 7407.‍10.‍12, the preamble preceding tariff item No. 7407.‍10.‍21, tariff item Nos. 7407.‍10.‍21, 7407.‍10.‍29, 7407.‍21.‍10, the preamble preceding tariff item No. 7407.‍21.‍21, tariff item Nos. 7407.‍21.‍21, 7407.‍21.‍22, subheading 7407.‍29, the preamble preceding tariff item No. 7407.‍29.‍21, tariff item Nos. 7407.‍29.‍21, 7407.‍29.‍29, 7407.‍29.‍90, the preamble preceding tariff item No. 7408.‍11.‍11, tariff item Nos. 7408.‍11.‍11, 7408.‍11.‍12, the preamble preceding tariff item No. 7408.‍11.‍31, tariff item Nos. 7408.‍11.‍31, 7408.‍11.‍32, subheading 7607.‍20, tariff item Nos. 7607.‍20.‍10, 7607.‍20.‍90, subheading 8102.‍95, tariff item Nos. 8102.‍95.‍10, 8102.‍95.‍20, subheading 8111.‍00, the preamble preceding tariff item No. 8111.‍00.‍11, tariff item Nos. 8111.‍00.‍11, 8111.‍00.‍12, the preamble preceding tariff item No. 8111.‍00.‍21, tariff item Nos. 8111.‍00.‍21, 8111.‍00.‍22, 8111.‍00.‍40, subheading 8410.‍11, tariff item Nos. 8410.‍11.‍10, 8410.‍11.‍20, subheading 8410.‍12, tariff item Nos. 8410.‍12.‍10, 8410.‍12.‍20, subheading 8410.‍13, tariff item Nos. 8410.‍13.‍10, 8410.‍13.‍20, subheading 8410.‍90, tariff item Nos. 8410.‍90.‍10, 8410.‍90.‍20, 8410.‍90.‍30, subheading 8411.‍82, tariff item Nos. 8411.‍82.‍10, 8411.‍82.‍20, 8411.‍82.‍90, subheading 8413.‍70, tariff item No. 8413.‍70.‍10, the preamble preceding tariff item No. 8413.‍70.‍91, tariff item Nos. 8413.‍70.‍91, 8413.‍70.‍99, the preamble preceding tariff item No. 8415.‍90.‍11, tariff item Nos. 8415.‍90.‍11, 8415.‍90.‍19, the preamble preceding tariff item No. 8415.‍90.‍21, tariff item Nos. 8415.‍90.‍21, 8415.‍90.‍22, 8415.‍90.‍23, 8415.‍90.‍29, subheading 8421.‍31, tariff item Nos. 8421.‍31.‍10, 8421.‍31.‍90, 8421.‍39.‍10, the preamble preceding tariff item No. 8427.‍20.‍11, tariff item Nos. 8427.‍20.‍11, 8427.‍20.‍19, the preamble preceding tariff item No. 8461.‍50.‍11, tariff item Nos. 8461.‍50.‍11, 8461.‍50.‍19, the preamble preceding tariff item No. 8461.‍50.‍91, tariff item Nos. 8461.‍50.‍91, 8461.‍50.‍99, the preamble preceding tariff item No. 8462.‍91.‍91, tariff item Nos. 8462.‍91.‍91, 8462.‍91.‍99, the preamble preceding tariff item No. 8462.‍99.‍11, tariff item Nos. 8462.‍99.‍11, 8462.‍99.‍19, subheading 8476.‍89, tariff item Nos. 8476.‍89.‍10, 8476.‍89.‍90, subheading 8477.‍80, tariff item No. 8477.‍80.‍10, the preamble preceding tariff item No. 8477.‍80.‍91, tariff item Nos. 8477.‍80.‍91, 8477.‍80.‍99, the preamble preceding tariff item No. 8482.‍99.‍11, tariff item Nos. 8482.‍99.‍11, 8482.‍99.‍19, 8501.‍32.‍10, subheading 8502.‍39, tariff item Nos. 8502.‍39.‍10, 8502.‍39.‍90, 8504.‍40.‍10, 8504.‍40.‍20, subheading 8508.‍70, tariff item Nos. 8508.‍70.‍10, 8508.‍70.‍90, subheading 8517.‍69, tariff item Nos. 8517.‍69.‍10, 8517.‍69.‍20, 8517.‍69.‍90, subheading 8518.‍29, tariff item Nos. 8518.‍29.‍10, 8518.‍29.‍20, 8518.‍29.‍90, the preamble preceding tariff item No. 8518.‍30.‍91, tariff item Nos. 8518.‍30.‍91, 8518.‍30.‍99, subheading 8518.‍40, tariff item Nos. 8518.‍40.‍10, 8518.‍40.‍90, subheading 8518.‍90, tariff item Nos. 8518.‍90.‍10, 8518.‍90.‍20, 8518.‍90.‍30, 8518.‍90.‍90, subheading 8519.‍81, tariff item No. 8519.‍81.‍10, the preamble preceding tariff item No. 8519.‍81.‍21, tariff item Nos. 8519.‍81.‍21, 8519.‍81.‍29, the preamble preceding tariff item No. 8519.‍81.‍31, tariff item Nos. 8519.‍81.‍31, 8519.‍81.‍39, the preamble preceding tariff item No. 8519.‍81.‍91, tariff item Nos. 8519.‍81.‍91, 8519.‍81.‍99, subheading 8519.‍89, tariff item Nos. 8519.‍89.‍10, 8519.‍89.‍90, subheading 8521.‍90, tariff item Nos. 8521.‍90.‍10, 8521.‍90.‍90, subheading 8523.‍29, tariff item Nos. 8523.‍29.‍10, 8523.‍29.‍20, 8523.‍29.‍90, subheading 8523.‍41, tariff item Nos. 8523.‍41.‍10, 8523.‍41.‍90, subheading 8523.‍49, tariff item Nos. 8523.‍49.‍10, 8523.‍49.‍90, subheading 8523.‍51, tariff item Nos. 8523.‍51.‍10, 8523.‍51.‍90, subheading 8523.‍59, tariff item Nos. 8523.‍59.‍10, 8523.‍59.‍90, subheading 8523.‍80, tariff item Nos. 8523.‍80.‍10, 8523.‍80.‍90, subheading 8527.‍12, tariff item Nos. 8527.‍12.‍10, 8527.‍12.‍90, subheading 8527.‍13, tariff item Nos. 8527.‍13.‍10, 8527.‍13.‍90, subheading 8527.‍91, tariff item Nos. 8527.‍91.‍10, 8527.‍91.‍90, subheading 8527.‍92, tariff item Nos. 8527.‍92.‍10, 8527.‍92.‍90, subheading 8527.‍99, tariff item Nos. 8527.‍99.‍10, 8527.‍99.‍90, subheading 8528.‍49, the preamble preceding tariff item No. 8528.‍49.‍11, tariff item Nos. 8528.‍49.‍11, 8528.‍49.‍19, 8528.‍49.‍20, 8528.‍49.‍30, 8528.‍49.‍90, subheading 8528.‍71, tariff item Nos. 8528.‍71.‍10, 8528.‍71.‍20, 8528.‍71.‍40, 8528.‍71.‍90, the preamble preceding tariff item No. 8529.‍90.‍11, tariff item Nos. 8529.‍90.‍11, 8529.‍90.‍12, 8529.‍90.‍19, 8529.‍90.‍40, the preamble preceding tariff item No. 8529.‍90.‍61, tariff item Nos. 8529.‍90.‍61, 8529.‍90.‍69, subheading 8531.‍90, tariff item Nos. 8531.‍90.‍10, 8531.‍90.‍90, 8535.‍90.‍10, 8535.‍90.‍20, the preamble preceding tariff item No. 8536.‍50.‍11, tariff item Nos. 8536.‍50.‍11, 8536.‍50.‍12, 8536.‍50.‍19, 8536.‍50.‍20, the preamble preceding tariff item No. 8536.‍50.‍91, tariff item Nos. 8536.‍50.‍91, 8536.‍50.‍92, 8536.‍50.‍99, subheading 8539.‍39, tariff item Nos. 8539.‍39.‍10, 8539.‍39.‍90, subheading 8544.‍60, tariff item No. 8544.‍60.‍10, the preamble preceding tariff item No. 8544.‍60.‍91, tariff item Nos. 8544.‍60.‍91, 8544.‍60.‍99, subheading 8802.‍60, tariff item Nos. 8802.‍60.‍10, 8802.‍60.‍90, subheading 9001.‍90, tariff item Nos. 9001.‍90.‍10, 9001.‍90.‍90, subheading 9002.‍19, tariff item Nos. 9002.‍19.‍10, 9002.‍19.‍90, subheading 9002.‍20, tariff item Nos. 9002.‍20.‍10, 9002.‍20.‍90, subheading 9002.‍90, tariff item Nos. 9002.‍90.‍10, 9002.‍90.‍90, subheading 9010.‍50, tariff item Nos. 9010.‍50.‍10, 9010.‍50.‍90, subheading 9014.‍10, tariff item Nos. 9014.‍10.‍10, 9014.‍10.‍90, subheading 9014.‍80, tariff item Nos. 9014.‍80.‍10, 9014.‍80.‍90, subheading 9015.‍80, tariff item Nos. 9015.‍80.‍10, 9015.‍80.‍20, 9015.‍80.‍90, 9018.‍19.‍20, subheading 9025.‍80, tariff item Nos. 9025.‍80.‍10, 9025.‍80.‍90, subheading 9027.‍80, the preamble preceding tariff item No. 9027.‍80.‍11, tariff item Nos. 9027.‍80.‍11, 9027.‍80.‍19, 9027.‍80.‍20, 9027.‍80.‍90, subheading 9028.‍90, tariff item Nos. 9028.‍90.‍10, 9028.‍90.‍90, subheading 9506.‍11, tariff item Nos. 9506.‍11.‍10, 9506.‍11.‍90, subheading 9506.‍32, tariff item Nos. 9506.‍32.‍10, 9506.‍32.‍90, subheading 9506.‍39, tariff item Nos. 9506.‍39.‍10, 9506.‍39.‍20, 9506.‍39.‍30, 9506.‍39.‍90, subheading 9506.‍62, tariff item Nos. 9506.‍62.‍10, 9506.‍62.‍90, subheading 9506.‍69, tariff item Nos. 9506.‍69.‍10, 9506.‍69.‍20, 9506.‍69.‍90, subheading 9506.‍91, tariff item Nos. 9506.‍91.‍10, 9506.‍91.‍90, subheading 9506.‍99, tariff item Nos. 9506.‍99.‍10, 9506.‍99.‍20, the preamble preceding tariff item No. 9506.‍99.‍31, tariff item Nos. 9506.‍99.‍31, 9506.‍99.‍39, 9506.‍99.‍40, 9506.‍99.‍50, 9506.‍99.‍90, 9915.‍00.‍00, 9922.‍00.‍00, 9931.‍00.‍00, 9933.‍00.‍00, 9935.‍00.‍00, 9940.‍00.‍00, 9941.‍00.‍00, 9942.‍00.‍00, 9943.‍00.‍00, 9944.‍00.‍00 and 9997.‍00.‍00.
122 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.
123 The following tariff items in the List of Intermediate and Final Rates for the Tariff Items of the “F” Staging Category set out in the schedule to the Act are repealed:
1106.‍10.‍90, 2207.‍10.‍10, 2207.‍10.‍90, 2917.‍19.‍10, 2917.‍19.‍99, 3302.‍10.‍11, 3302.‍10.‍12, 3302.‍10.‍90, 3506.‍91.‍90, 3701.‍30.‍20, 3701.‍30.‍39, 3701.‍99.‍20, 3701.‍99.‍30, 3707.‍90.‍90, 3901.‍10.‍90, 3901.‍20.‍90, 3902.‍90.‍10, 3909.‍20.‍90, 3923.‍10.‍90, 4105.‍10.‍12, 4105.‍10.‍19, 4105.‍10.‍29, 4105.‍10.‍99, 4106.‍21.‍29, 4106.‍21.‍92, 4106.‍21.‍99, 4106.‍31.‍10, 4106.‍31.‍92, 4106.‍31.‍99, 4203.‍21.‍10, 4203.‍21.‍90, 4408.‍10.‍10, 4408.‍90.‍10, 4412.‍10.‍10, 4412.‍10.‍90, 4412.‍94.‍90, 5106.‍10.‍90, 5107.‍10.‍90, 5107.‍20.‍90, 5111.‍11.‍50, 5111.‍11.‍90, 5204.‍11.‍10, 5204.‍11.‍90, 5205.‍11.‍20, 5205.‍11.‍90, 5205.‍12.‍90, 5205.‍13.‍90, 5205.‍14.‍90, 5205.‍21.‍90, 5205.‍22.‍20, 5205.‍22.‍90, 5205.‍23.‍90, 5205.‍24.‍90, 5205.‍31.‍10, 5205.‍31.‍90, 5205.‍32.‍10, 5205.‍32.‍90, 5205.‍41.‍10, 5205.‍41.‍90, 5205.‍42.‍10, 5205.‍42.‍90, 5210.‍49.‍19, 5210.‍49.‍90, 5211.‍12.‍90, 5211.‍20.‍19, 5211.‍20.‍90, 5211.‍32.‍90, 5211.‍41.‍90, 5211.‍43.‍90, 5211.‍52.‍90, 5212.‍11.‍30, 5212.‍11.‍90, 5212.‍12.‍30, 5212.‍12.‍90, 5212.‍13.‍40, 5212.‍13.‍90, 5212.‍14.‍40, 5212.‍14.‍90, 5212.‍15.‍30, 5212.‍15.‍90, 5212.‍21.‍30, 5212.‍21.‍90, 5212.‍22.‍30, 5212.‍22.‍90, 5212.‍23.‍30, 5212.‍23.‍90, 5212.‍24.‍30, 5212.‍24.‍90, 5212.‍25.‍30, 5212.‍25.‍90, 5308.‍90.‍10, 5308.‍90.‍90, 5402.‍11.‍90, 5402.‍19.‍90, 5402.‍20.‍90, 5402.‍31.‍90, 5402.‍32.‍90, 5402.‍33.‍90, 5402.‍34.‍90, 5402.‍51.‍90, 5402.‍62.‍90, 5407.‍10.‍20, 5407.‍10.‍90, 5407.‍30.‍90, 5407.‍41.‍90, 5407.‍42.‍90, 5407.‍52.‍19, 5407.‍52.‍90, 5407.‍61.‍11, 5407.‍61.‍19, 5407.‍61.‍93, 5407.‍61.‍99, 5407.‍69.‍90, 5407.‍73.‍90, 5407.‍82.‍99, 5407.‍91.‍90, 5407.‍94.‍90, 5408.‍22.‍29, 5408.‍22.‍99, 5408.‍23.‍19, 5408.‍23.‍99, 5408.‍24.‍19, 5408.‍24.‍99, 5508.‍10.‍10, 5509.‍12.‍90, 5509.‍21.‍90, 5509.‍22.‍30, 5509.‍22.‍90, 5509.‍32.‍90, 5509.‍41.‍90, 5509.‍52.‍90, 5509.‍53.‍90, 5510.‍11.‍90, 5510.‍12.‍90, 5510.‍20.‍90, 5510.‍30.‍90, 5512.‍11.‍99, 5512.‍19.‍99, 5512.‍21.‍90, 5512.‍29.‍99, 5512.‍91.‍90, 5512.‍99.‍99, 5513.‍11.‍99, 5513.‍12.‍99, 5513.‍13.‍99, 5513.‍23.‍19, 5513.‍23.‍99, 5513.‍31.‍90, 5513.‍39.‍19, 5513.‍39.‍99, 5513.‍41.‍90, 5514.‍23.‍90, 5514.‍43.‍90, 5514.‍49.‍90, 5515.‍11.‍90, 5515.‍19.‍90, 5515.‍21.‍90, 5515.‍29.‍90, 5515.‍91.‍90, 5515.‍99.‍19, 5515.‍99.‍99, 5516.‍12.‍99, 5516.‍13.‍90, 5516.‍14.‍90, 5516.‍21.‍99, 5516.‍23.‍99, 5516.‍24.‍90, 5516.‍91.‍99, 5516.‍94.‍90, 5602.‍10.‍90, 5602.‍21.‍99, 5602.‍90.‍90, 5604.‍90.‍10, 5811.‍00.‍10, 5811.‍00.‍29, 5811.‍00.‍90, 5901.‍10.‍90, 5903.‍10.‍19, 5903.‍10.‍29, 5903.‍20.‍19, 5903.‍20.‍23, 5903.‍20.‍29, 5903.‍90.‍29, 5906.‍10.‍90, 5906.‍91.‍99, 5906.‍99.‍19, 5906.‍99.‍22, 5906.‍99.‍29, 5907.‍00.‍13, 5907.‍00.‍18, 5907.‍00.‍19, 5911.‍10.‍10, 5911.‍10.‍90, 5911.‍20.‍90, 5911.‍40.‍90, 6001.‍10.‍90, 6001.‍29.‍90, 6001.‍92.‍90, 6001.‍99.‍90, 6002.‍40.‍40, 6002.‍40.‍90, 6002.‍90.‍19, 6002.‍90.‍90, 6003.‍10.‍99, 6003.‍20.‍40, 6003.‍20.‍90, 6003.‍30.‍99, 6003.‍40.‍99, 6003.‍90.‍40, 6003.‍90.‍90, 6004.‍10.‍19, 6004.‍10.‍90, 6004.‍90.‍30, 6004.‍90.‍90, 6005.‍21.‍30, 6005.‍21.‍90, 6005.‍22.‍30, 6005.‍22.‍90, 6005.‍23.‍30, 6005.‍23.‍90, 6005.‍24.‍30, 6005.‍24.‍90, 6005.‍41.‍90, 6005.‍42.‍90, 6005.‍43.‍99, 6005.‍44.‍90, 6005.‍90.‍29, 6005.‍90.‍99, 6006.‍23.‍29, 6006.‍31.‍90, 6006.‍32.‍90, 6006.‍33.‍90, 6006.‍34.‍90, 6006.‍41.‍90, 6006.‍42.‍90, 6006.‍43.‍90, 6006.‍44.‍90, 6006.‍90.‍90, 6209.‍90.‍10, 6209.‍90.‍90, 6217.‍90.‍90, 6402.‍12.‍20, 6402.‍12.‍30, 6403.‍12.‍20, 6403.‍12.‍30, 7019.‍40.‍20, 7019.‍40.‍99, 7407.‍10.‍11, 7407.‍10.‍12, 7407.‍10.‍21, 7407.‍10.‍29, 7407.‍21.‍21, 7407.‍21.‍22, 7407.‍29.‍21, 7407.‍29.‍29, 7407.‍29.‍90, 7408.‍11.‍31, 7408.‍11.‍32, 7607.‍20.‍90, 8102.‍95.‍10, 8102.‍95.‍20, 8111.‍00.‍12, 8111.‍00.‍22, 8111.‍00.‍40, 8410.‍11.‍10, 8410.‍11.‍20, 8410.‍12.‍10, 8410.‍12.‍20, 8410.‍13.‍10, 8410.‍13.‍20, 8410.‍90.‍20, 8410.‍90.‍30, 8411.‍82.‍20, 8411.‍82.‍90, 8413.‍70.‍99, 8415.‍90.‍22, 8415.‍90.‍29, 8421.‍31.‍90, 8427.‍20.‍11, 8461.‍50.‍11, 8461.‍50.‍91, 8462.‍91.‍99, 8462.‍99.‍19, 8476.‍89.‍10, 8477.‍80.‍91, 8482.‍99.‍11, 8502.‍39.‍10, 8504.‍40.‍10, 8508.‍70.‍90, 8517.‍69.‍90, 8518.‍29.‍20, 8518.‍29.‍90, 8518.‍30.‍99, 8518.‍40.‍10, 8518.‍40.‍90, 8518.‍90.‍20, 8518.‍90.‍30, 8518.‍90.‍90, 8519.‍81.‍29, 8519.‍81.‍31, 8519.‍81.‍99, 8519.‍89.‍90, 8521.‍90.‍90, 8523.‍29.‍20, 8523.‍41.‍90, 8523.‍49.‍90, 8523.‍51.‍90, 8523.‍59.‍90, 8523.‍80.‍90, 8527.‍12.‍90, 8527.‍13.‍90, 8527.‍91.‍90, 8527.‍92.‍90, 8527.‍99.‍90, 8528.‍49.‍11, 8528.‍49.‍19, 8528.‍49.‍20, 8528.‍49.‍30, 8528.‍49.‍90, 8528.‍71.‍10, 8528.‍71.‍40, 8528.‍71.‍90, 8535.‍90.‍20, 8536.‍50.‍12, 8536.‍50.‍19, 8536.‍50.‍20, 8536.‍50.‍92, 8539.‍39.‍90, 8544.‍60.‍91, 8544.‍60.‍99, 8802.‍60.‍10, 9001.‍90.‍90, 9002.‍19.‍90, 9002.‍20.‍90, 9002.‍90.‍90, 9010.‍50.‍90, 9014.‍10.‍90, 9014.‍80.‍90, 9015.‍80.‍20, 9015.‍80.‍90, 9025.‍80.‍10, 9027.‍80.‍19, 9028.‍90.‍10, 9506.‍11.‍90, 9506.‍32.‍10, 9506.‍32.‍90, 9506.‍39.‍20, 9506.‍39.‍30, 9506.‍39.‍90, 9506.‍62.‍90, 9506.‍69.‍10, 9506.‍69.‍90, 9506.‍91.‍90, 9506.‍99.‍20, 9506.‍99.‍31, 9506.‍99.‍40, 9506.‍99.‍50, 9506.‍99.‍90.
Coordinating Amendments
2018, c. 23
124 (1) In this section, other Act means the Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act.
(2) On the first day on which both section 122 of this Act and subsection 47(1) of the other Act are in force, the List of Tariff Provisions set out in the schedule to the Customs Tariff is amended by
(a) adding in the column “Preferential Tariff / Initial Rate”, above the reference to “GPT”, a reference to “CPTPT:” for all tariff items set out in Schedule 1 to this Act;
(b) adding in the column “Preferential Tariff / Final Rate”, above the reference to “GPT”, a reference to “CPTPT:” for all tariff items set out in Schedule 1 to this Act; 
(c) adding in the column “Preferential Tariff / Initial Rate” a reference to “Free” after the abbreviation “CPTPT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “CPTPT:” for all tariff items set out in Schedule 1 to this Act, except for tariff item No. 6211.‍33.‍00; and
(d) adding in the column “Preferential Tariff / Initial Rate” a reference to “18%” after the abbreviation “CPTPT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (X1)” after the abbreviation “CPTPT:” for tariff item No. 6211.‍33.‍00.
(3) On the first day on which both section 122 of this Act and subsection 47(2) of the other Act are in force, the List of Tariff Provisions set out in the schedule to the Customs Tariff is amended by
(a) adding in the column “Preferential Tariff / Initial Rate”, below the reference to “CPTPT”, a reference to “CPAUT:” for all tariff items set out in Schedule 1 to this Act;
(b) adding in the column “Preferential Tariff / Final Rate”, below the reference to “CPTPT”, a reference to “CPAUT:” for all tariff items set out in Schedule 1 to this Act; 
(c) adding in the column “Preferential Tariff / Initial Rate” a reference to “Free” after the abbreviation “CPAUT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “CPAUT:” for all tariff items set out in Schedule 1 to this Act, except for tariff item No. 6211.‍33.‍00; and
(d) adding in the column “Preferential Tariff / Initial Rate” a reference to “18%” after the abbreviation “CPAUT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (X8)” after the abbreviation “CPAUT:” for tariff item No. 6211.‍33.‍00.
(4) On the first day on which both section 122 of this Act and subsection 47(3) of the other Act are in force, the List of Tariff Provisions set out in the schedule to the Customs Tariff is amended by
(a) adding in the column “Preferential Tariff / Initial Rate”, below the reference to “CPAUT”, a reference to “CPBNT:” for all tariff items set out in Schedule 1 to this Act;
(b) adding in the column “Preferential Tariff / Final Rate”, below the reference to “CPAUT”, a reference to “CPBNT:” for all tariff items set out in Schedule 1 to this Act; 
(c) adding in the column “Preferential Tariff / Initial Rate” a reference to “Free” after the abbreviation “CPBNT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “CPBNT:” for all tariff items set out in Schedule 1 to this Act, except for tariff item No. 6211.‍33.‍00; and 
(d) adding in the column “Preferential Tariff / Initial Rate” a reference to “18%” after the abbreviation “CPBNT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (X15)” after the abbreviation “CPBNT:” for tariff item No. 6211.‍33.‍00.
(5) On first the day on which both section 122 of this Act and subsection 47(4) of the other Act are in force, the List of Tariff Provisions set out in the schedule to the Customs Tariff is amended by
(a) adding in the column “Preferential Tariff / Initial Rate”, below the reference to “CPBNT”, a reference to “CPCLT:” for all tariff items set out in Schedule 1 to this Act;
(b) adding in the column “Preferential Tariff / Final Rate”, below the reference to “CPBNT”, a reference to “CPCLT:” for all tariff items set out in Schedule 1 to this Act; 
(c) adding in the column “Preferential Tariff / Initial Rate” a reference to “Free” after the abbreviation “CPCLT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “CPCLT:” for all tariff items set out in Schedule 1 to this Act, except for tariff item No. 6211.‍33.‍00; and
(d) adding in the column “Preferential Tariff / Initial Rate” a reference to “18%” after the abbreviation “CPCLT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (X22)” after the abbreviation “CPCLT:” for tariff item No. 6211.‍33.‍00.
(6)  On the first day on which both section 122 of this Act and subsection 47(5) of the other Act are in force, the List of Tariff Provisions set out in the schedule to the Customs Tariff is amended by
(a) adding in the column “Preferential Tariff / Initial Rate”, below the reference to “CPCLT”, a reference to “CPJPT:” for all tariff items set out in Schedule 1 to this Act;
(b) adding in the column “Preferential Tariff / Final Rate”, below the reference to “CPCLT”, a reference to “CPJPT:” for all tariff items set out in Schedule 1 to this Act; 
(c) adding in the column “Preferential Tariff / Initial Rate” a reference to “Free” after the abbreviation “CPJPT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “CPJPT:” for all tariff items set out in Schedule 1 to this Act, except for tariff item No. 6211.‍33.‍00; and 
(d) adding in the column “Preferential Tariff / Initial Rate” a reference to “18%” after the abbreviation “CPJPT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (X29)” after the abbreviation “CPJPT:” for tariff item No. 6211.‍33.‍00.
(7)  On the first day on which both section 122 of this Act and subsection 47(6) of the other Act are in force, the List of Tariff Provisions set out in the schedule to the Customs Tariff is amended by
(a) adding in the column “Preferential Tariff / Initial Rate”, below the reference to “CPJPT”, a reference to “CPMYT:” for all tariff items set out in Schedule 1 to this Act;
(b) adding in the column “Preferential Tariff / Final Rate”, below the reference to “CPJPT”, a reference to “CPMYT:” for all tariff items set out in Schedule 1 to this Act; 
(c) adding in the column “Preferential Tariff / Initial Rate” a reference to “Free” after the abbreviation “CPMYT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “CPMYT:” for all tariff items set out in Schedule 1 to this Act, except for tariff item No. 6211.‍33.‍00; and
(d) adding in the column “Preferential Tariff / Initial Rate” a reference to “18%” after the abbreviation “CPMYT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (X36)” after the abbreviation “CPMYT:” for tariff item No. 6211.‍33.‍00.
(8)  On the first day on which both section 122 of this Act and subsection 47(7) of the other Act are in force, the List of Tariff Provisions set out in the schedule to the Customs Tariff is amended by
(a) adding in the column “Preferential Tariff / Initial Rate”, below the reference to “CPMYT”, a reference to “CPMXT:” for all tariff items set out in Schedule 1 to this Act;
(b) adding in the column “Preferential Tariff / Final Rate”, below the reference to “CPMYT”, a reference to “CPMXT:” for all tariff items set out in Schedule 1 to this Act;
(c) adding in the column “Preferential Tariff / Initial Rate” a reference to “Free” after the abbreviation “CPMXT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “CPMXT:” for all tariff items set out in Schedule 1 to this Act, except for tariff item No. 6211.‍33.‍00; and
(d) adding in the column “Preferential Tariff / Initial Rate” a reference to “18%” after the abbreviation “CPMXT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (X43)” after the abbreviation “CPMXT:” for tariff item No. 6211.‍33.‍00.
(9)  On the first day on which both section 122 of this Act and subsection 47(8) of the other Act are both in force, the List of Tariff Provisions set out in the schedule to the Customs Tariff is amended by
(a) adding in the column “Preferential Tariff / Initial Rate”, below the reference to “CPMXT”, a reference to “CPNZT:” for all tariff items set out in Schedule 1 to this Act;
(b) adding in the column “Preferential Tariff / Final Rate”, below the reference to “CPMXT”, a reference to “CPNZT:” for all tariff items set out in Schedule 1 to this Act; 
(c) adding in the column “Preferential Tariff / Initial Rate” a reference to “Free” after the abbreviation “CPNZT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “CPNZT:” for all tariff items set out in Schedule 1 to this Act, except for tariff item No. 6211.‍33.‍00; and
(d) adding in the column “Preferential Tariff / Initial Rate” a reference to “18%” after the abbreviation “CPNZT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (X50)” after the abbreviation “CPNZT:” for tariff item No. 6211.‍33.‍00.
(10)  On the first day on which both section 122 of this Act and subsection 47(9) of the other Act are in force, the List of Tariff Provisions set out in the schedule to the Customs Tariff is amended by
(a) adding in the column “Preferential Tariff / Initial Rate”, below the reference to “CPNZT”, a reference to “CPPET:” for all tariff items set out in Schedule 1 to this Act;
(b) adding in the column “Preferential Tariff / Final Rate”, below the reference to “CPNZT”, a reference to “CPPET:” for all tariff items set out in Schedule 1 to this Act; 
(c) adding in the column “Preferential Tariff / Initial Rate” a reference to “Free” after the abbreviation “CPPET:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “CPPET:” for all tariff items set out in Schedule 1 to this Act, except for tariff item No. 6211.‍33.‍00; and
(d) adding in the column “Preferential Tariff / Initial Rate” a reference to “18%” after the abbreviation “CPPET:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (X57)” after the abbreviation “CPPET:” for tariff item No. 6211.‍33.‍00.
(11)  On the first day on which both section 122 of this Act and subsection 47(10) of the other Act are in force, the List of Tariff Provisions set out in the schedule to the Customs Tariff is amended by
(a) adding in the column “Preferential Tariff / Initial Rate”, below the reference to “CPPET”, a reference to “CPSGT:” for all tariff items set out in Schedule 1 to this Act;
(b) adding in the column “Preferential Tariff / Final Rate”, below the reference to “CPPET”, a reference to “CPSGT:” for all tariff items set out in Schedule 1 to this Act;
(c) adding in the column “Preferential Tariff / Initial Rate” a reference to “Free” after the abbreviation “CPSGT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “CPSGT:” for all tariff items set out in Schedule 1 to this Act, except for tariff item No. 6211.‍33.‍00; and
(d) adding in the column “Preferential Tariff / Initial Rate” a reference to “18%” after the abbreviation “CPSGT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (X64)” after the abbreviation “CPSGT:” for tariff item No. 6211.‍33.‍00.
(12)  On the first day on which both section 122 of this Act and subsection 47(11) of the other Act are in force, the List of Tariff Provisions set out in the schedule to the Customs Tariff is amended by
(a) adding in the column “Preferential Tariff / Initial Rate”, below the reference to “CPSGT”, a reference to “CPVNT:” for all tariff items set out in Schedule 1 to this Act;
(b) adding in the column “Preferential Tariff / Final Rate”, below the reference to “CPSGT”, a reference to “CPVNT:” for all tariff items set out in Schedule 1 to this Act; 
(c) adding in the column “Preferential Tariff / Initial Rate” a reference to “Free” after the abbreviation “CPVNT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (A)” after the abbreviation “CPVNT:” for all tariff items set out in Schedule 1 to this Act, except for tariff item No. 6211.‍33.‍00; and
(d) adding in the column “Preferential Tariff / Initial Rate” a reference to “18%” after the abbreviation “CPVNT:” and adding in the column “Preferential Tariff / Final Rate” a reference to “Free (X71)” after the abbreviation “CPVNT:” for tariff item No. 6211.‍33.‍00.
Bill C-85
125 If Bill C-85, introduced in the 1st session of the 42nd Parliament and entitled the An Act to amend the Canada-Israel Free Trade Agreement Implementation Act and to make related amendments to other Acts, receives royal assent, then on the day on which both subsection 10(3) of that Act and section 122 of this Act are in force, the List of Tariff Provisions set out in the schedule to the Customs Tariff is amended by replacing
(a)  in the column “Preferential Tariff / Initial Rate” the reference to “N/A” after the abbreviation “CIAT:” with a reference to “Free” for tariff item Nos. 0204.‍22.‍00, 0511.‍99.‍00 and 0713.‍90.‍00; and
(b) in the column “Preferential Tariff / Final Rate” the reference to “N/A” after the abbreviation “CIAT:” with a reference to “Free (A)” for tariff item Nos. 0204.‍22.‍00, 0511.‍99.‍00 and 0713.‍90.‍00.
Coming into Force
January 1, 2019
126 Sections 69 to 123 come into force on January 1, 2019.
DIVISION 2 
R.‍S.‍, c. C-8
Canada Pension Plan
Amendments to the Act
127 Section 53.‍3 of the Canada Pension Plan is amended by adding the following after subsection (3):
Year in which first additional contributory period begins or ends
(4) For the purposes of subsection (1), for a year in which the contributor’s first additional contributory period begins or ends, the amount to be attributed to the contributor is equal to that proportion of the amount determined in accordance with subsection (1) that the number of months that are included in the contributor’s first additional contributory period in that year is of 12.
128 Section 53.‍4 of the Act is amended by adding the following after subsection (2):
Year in which second additional contributory period begins or ends
(3) For the purposes of subsection (1), for a year in which the contributor’s second additional contributory period begins or ends, the amount to be attributed to the contributor is equal to that proportion of the amount determined in accordance with subsection (1) that the number of months that are included in the contributor’s second additional contributory period in that year is of 12.
Coming into Force
Subsection 114(2) of Canada Pension Plan does not apply
129 (1) Subsection 114(2) of the Canada Pension Plan does not apply in respect of the amendments to that Act contained in this Division.
Order in council
(2) This Division comes into force in accordance with subsection 114(4) of the Canada Pension Plan, on a day to be fixed by order of the Governor in Council, but that day must not be before the day on which section 380 of the Budget Implementation Act, 2018, No. 1 comes into force.
DIVISION 3 
Financial Sector
SUBDIVISION A 
Financial Institutions
Materiality Threshold
1991, c. 45
Trust and Loan Companies Act
130 (1) Subsection 453(7) of the Trust and Loan Companies Act is amended by striking out “or” at the end of paragraph (b) and by adding the following after paragraph (c):
(d) subject to subsection (7.‍1), the company is acquiring control of an entity (referred to in this paragraph as the “target entity”) referred to in paragraph (4)‍(b) or (c) and
A/B < C
where
A
is the aggregate of the values, as they would have been reported in the company’s annual financial statements if those statements were prepared on the day of the acquisition of control of the target entity, of
(i) the target entity’s consolidated assets,
(ii) the assets of the company and of any subsidiary of the company that were acquired, at any time within the 12 months preceding the acquisition of control of the target entity, from any entity that, at that time, held any of the assets referred to in subparagraph (i), and
(iii) the consolidated assets of any entity referred to in paragraph (4)‍(b) or (c) the control of which is acquired by the company at the same time as the acquisition of control of the target entity — or within the 12 months preceding the acquisition of control of the target entity if, at any time within those 12 months, that entity and the target entity were affiliates — excluding any assets referred to in subparagraph (i) or (ii) and the consolidated assets of an entity in respect of which no approval of the Superintendent is required under any of paragraphs (a) to (c),
B
is the value of the company’s consolidated assets, as shown in its last annual statement prepared before the acquisition of control of the target entity, and
C
is
(i) 0.‍01, in the case of a company with equity of 12 billion dollars or more, or
(ii) 0.‍02, in the case of any other company; or
(e) the company is acquiring or increasing a substantial investment in an entity (referred to in this paragraph as the “target entity”) without acquiring control of it, and
A/B < C
where
A
is the aggregate of the values, as they would have been reported in the company’s annual financial statements if those statements were prepared on the day of the acquisition or increase of the substantial investment in the target entity, of
(i) the shares of, or other ownership interests in, the target entity that the company or a subsidiary of the company is acquiring in the transaction that results in the acquisition or increase of a substantial investment in the target entity, and the shares of, or other ownership interests in, the target entity that are held by an entity the control of which the company is acquiring in the transaction that results in the acquisition or increase of a substantial investment in the target entity,
(ii) the shares of, or other ownership interests in, the target entity that are held by the company or a subsidiary of the company and that were acquired by the company or the subsidiary within the 12 months preceding the transaction referred to in subparagraph (i), and
(iii) the shares of, or other ownership interests in, the target entity that are held by a subsidiary of the company the control of which was acquired by the company within the 12 months preceding the transaction referred to in subparagraph (i), excluding any shares or other ownership interests referred to in subparagraph (ii),
B
is the value of the company’s consolidated assets, as shown in its last annual statement prepared before the transaction that results in the acquisition or increase of the substantial investment in the target entity, and
C
is
(i) 0.‍005, in the case of a company with equity of 12 billion dollars or more, or
(ii) 0.‍01, in the case of any other company.
(2) Section 453 of the Act is amended by adding the following after subsection (7):
No exception for deemed acquisition
(7.‍1) The exception in paragraph (7)‍(d) does not apply with respect to a deemed acquisition of control under subsection 451(7).
1991, c. 46
Bank Act
131 (1) Subsection 468(7) of the Bank Act is amended by striking out “or” at the end of paragraph (b) and by adding the following after paragraph (c):
(d) subject to subsection (7.‍1), the bank is acquiring control of an entity (referred to in this paragraph as the “target entity”) referred to in paragraph (4)‍(c) or (d) and
A/B < C
where
A
is the aggregate of the values, as they would have been reported in the bank’s annual financial statements if those statements were prepared on the day of the acquisition of control of the target entity, of
(i) the target entity’s consolidated assets,
(ii) the assets of the bank and of any subsidiary of the bank that were acquired, at any time within the 12 months preceding the acquisition of control of the target entity, from any entity that, at that time, held any of the assets referred to in subparagraph (i), and
(iii) the consolidated assets of any entity referred to in paragraph (4)‍(c) or (d) the control of which is acquired by the bank at the same time as the acquisition of control of the target entity — or within the 12 months preceding the acquisition of control of the target entity if, at any time within those 12 months, that entity and the target entity were affiliates — excluding any assets referred to in subparagraph (i) or (ii) and the consolidated assets of an entity in respect of which no approval of the Superintendent is required under any of paragraphs (a) to (c),
B
is the value of the bank’s consolidated assets, as shown in its last annual statement prepared before the acquisition of control of the target entity, and
C
is
(i) 0.‍01, in the case of a bank with equity of 12 billion dollars or more, or
(ii) 0.‍02, in the case of any other bank; or
(e) the bank is acquiring or increasing a substantial investment in an entity (referred to in this paragraph as the “target entity”) without acquiring control of it, and
A/B < C
where
A
is the aggregate of the values, as they would have been reported in the bank’s annual financial statements if those statements were prepared on the day of the acquisition or increase of the substantial investment in the target entity, of
(i) the shares of, or other ownership interests in, the target entity that the bank or a subsidiary of the bank is acquiring in the transaction that results in the acquisition or increase of a substantial investment in the target entity, and the shares of, or other ownership interests in, the target entity that are held by an entity the control of which the bank is acquiring in the transaction that results in the acquisition or increase of a substantial investment in the target entity,
(ii) the shares of, or other ownership interests in, the target entity that are held by the bank or a subsidiary of the bank and that were acquired by the bank or the subsidiary within the 12 months preceding the transaction referred to in subparagraph (i), and
(iii) the shares of, or other ownership interests in, the target entity that are held by a subsidiary of the bank the control of which was acquired by the bank within the 12 months preceding the transaction referred to in subparagraph (i), excluding any shares or other ownership interests referred to in subparagraph (ii),
B
is the value of the bank’s consolidated assets, as shown in its last annual statement prepared before the transaction that results in the acquisition or increase of the substantial investment in the target entity, and
C
is
(i) 0.‍005, in the case of a bank with equity of 12 billion dollars or more, or
(ii) 0.‍01, in the case of any other bank.
(2) Section 468 of the Act is amended by adding the following after subsection (7):
No exception for deemed acquisition
(7.‍1) The exception in paragraph (7)‍(d) does not apply with respect to a deemed acquisition of control under subsection 466(7).
132 (1) Subsection 930(7) of the Act is amended by striking out “or” at the end of paragraph (b) and by adding the following after paragraph (c):
(d) subject to subsection (7.‍1), the bank holding company is acquiring control of an entity (referred to in this paragraph as the “target entity”) referred to in paragraph (4)‍(c) or (d) and
A/B < C
where
A
is the aggregate of the values, as they would have been reported in the bank holding company’s annual financial statements if those statements were prepared on the day of the acquisition of control of the target entity, of
(i) the target entity’s consolidated assets,
(ii) the assets of the bank holding company and of any subsidiary of the bank holding company that were acquired, at any time within the 12 months preceding the acquisition of control of the target entity, from any entity that, at that time, held any of the assets referred to in subparagraph (i), and
(iii) the consolidated assets of any entity referred to in paragraph 4(c) or (d) the control of which is acquired by the bank holding company at the same time as the acquisition of control of the target entity — or within the 12 months preceding the acquisition of control of the target entity if, at any time within those 12 months, that entity and the target entity were affiliates — excluding any assets referred to in subparagraph (i) or (ii) and the consolidated assets of an entity in respect of which no approval of the Superintendent is required under any of paragraphs (a) to (c),
B
is the value of the bank holding company’s consolidated assets, as shown in its last annual statement prepared before the acquisition of control of the target entity, and
C
is
(i) 0.‍01, in the case of a bank holding company with equity of 12 billion dollars or more, or
(ii) 0.‍02, in the case of any other bank holding company; or
(e) the bank holding company is acquiring or increasing a substantial investment in an entity (referred to in this paragraph as the “target entity”) without acquiring control of it, and
A/B < C
where
A
is the aggregate of the values, as they would have been reported in the bank holding company’s annual financial statements if those statements were prepared on the day of the acquisition or increase of the substantial investment in the target entity, of
(i) the shares of, or other ownership interests in, the target entity that the bank holding company or a subsidiary of the bank holding company is acquiring in the transaction that results in the acquisition or increase of a substantial investment in the target entity, and the shares of, or other ownership interests in, the target entity that are held by an entity the control of which the bank holding company is acquiring in the transaction that results in the acquisition or increase of a substantial investment in the target entity,
(ii) the shares of, or other ownership interests in, the target entity that are held by the bank holding company or a subsidiary of the bank holding company and that were acquired by the bank holding company or the subsidiary within the 12 months preceding the transaction referred to in subparagraph (i), and
(iii) the shares of, or other ownership interests in, the target entity that are held by a subsidiary of the bank holding company the control of which was acquired by the bank holding company within the 12 months preceding the transaction referred to in subparagraph (i), excluding any shares or other ownership interests referred to in subparagraph (ii),
B
is the value of the bank holding company’s consolidated assets, as shown in its last annual statement prepared before the transaction that results in the acquisition or increase of the substantial investment in the target entity, and
C
is
(i) 0.‍005, in the case of a bank holding company with equity of 12 billion dollars or more, or
(ii) 0.‍01, in the case of any other bank holding company.
(2) Section 930 of the Act is amended by adding the following after subsection (7):
No exception for deemed acquisition
(7.‍1) The exception in paragraph (7)‍(d) does not apply with respect to a deemed acquisition of control under subsection 928(6).
1991, c. 47
Insurance Companies Act
133 (1) Subsection 495(9) of the Insurance Companies Act is amended by striking out “or” at the end of paragraph (b) and by adding the following after paragraph (c):
(d) subject to subsection (9.‍1), the company is acquiring control of an entity (referred to in this paragraph as the “target entity”) referred to in paragraph (6)‍(b) or (c) and
A/B < C
where
A
is the aggregate of the values, as they would have been reported in the company’s annual financial statements if those statements were prepared on the day of the acquisition of control of the target entity, of
(i) the target entity’s consolidated assets,
(ii) the assets of the company and of any subsidiary of the company that were acquired, at any time within the 12 months preceding the acquisition of control of the target entity, from any entity that, at that time, held any of the assets referred to in subparagraph (i), and
(iii) the consolidated assets of any entity referred to in paragraph (6)‍(b) or (c) the control of which is acquired by the company at the same time as the acquisition of control of the target entity — or within the 12 months preceding the acquisition of control of the target entity if, at any time within those 12 months, that entity and the target entity were affiliates — excluding any assets referred to in subparagraph (i) or (ii) and the consolidated assets of an entity in respect of which no approval of the Superintendent is required under any of paragraphs (a) to (c),
B
is the value of the company’s consolidated assets, as shown in its last annual statement prepared before the acquisition of control of the target entity, and
C
is
(i) 0.‍01, in the case of a company with equity of 12 billion dollars or more, or
(ii) 0.‍02, in the case of any other company; or
(e) the company is acquiring or increasing a substantial investment in an entity (referred to in this paragraph as the “target entity”) without acquiring control of it, and
A/B < C
where
A
is the aggregate of the values, as they would have been reported in the company’s annual financial statements if those statements were prepared on the day of the acquisition or increase of the substantial investment in the target entity, of
(i) the shares of, or other ownership interests in, the target entity that the company or a subsidiary of the company is acquiring in the transaction that results in the acquisition or increase of a substantial investment in the target entity, and the shares of, or other ownership interests in, the target entity that are held by an entity the control of which the company is acquiring in the transaction that results in the acquisition or increase of a substantial investment in the target entity,
(ii) the shares of, or other ownership interests in, the target entity that are held by the company or a subsidiary of the company and that were acquired by the company or the subsidiary within the 12 months preceding the transaction referred to in subparagraph (i), and
(iii) the shares of, or other ownership interests in, the target entity that are held by a subsidiary of the company the control of which was acquired by the company within the 12 months preceding the transaction referred to in subparagraph (i), excluding any shares or other ownership interests referred to in subparagraph (ii),
B
is the value of the company’s consolidated assets, as shown in its last annual statement prepared before the transaction that results in the acquisition or increase of the substantial investment in the target entity, and
C
is
(i) 0.‍005, in the case of a company with equity of 12 billion dollars or more, or
(ii) 0.‍01, in the case of any other company.
(2) Section 495 of the Act is amended by adding the following after subsection (9):
No exception for deemed acquisition
(9.‍1) The exception in paragraph (9)‍(d) does not apply with respect to a deemed acquisition of control under subsection 493(7).
134 (1) Subsection 971(7) of the Act is amended by striking out “or” at the end of paragraph (b) and by adding the following after paragraph (c):
(d) subject to subsection (7.‍1), the insurance holding company is acquiring control of an entity (referred to in this paragraph as the “target entity”) referred to in paragraph (4)‍(b) or (c) and
A/B < C
where
A
is the aggregate of the values, as they would have been reported in the insurance holding company’s annual financial statements if those statements were prepared on the day of the acquisition of control of the target entity, of
(i) the target entity’s consolidated assets,
(ii) the assets of the insurance holding company and of any subsidiary of the insurance holding company that were acquired, at any time within the 12 months preceding the acquisition of control of the target entity, from any entity that, at that time, held any of the assets referred to in subparagraph (i), and
(iii) the consolidated assets of any entity referred to in paragraph (4)‍(b) or (c) the control of which is acquired by the insurance holding company at the same time as the acquisition of control of the target entity — or within the 12 months preceding the acquisition of control of the target entity if, at any time within those 12 months, that entity and the target entity were affiliates — excluding any assets referred to in subparagraph (i) or (ii) and the consolidated assets of an entity in respect of which no approval of the Superintendent is required under any of paragraphs (a) to (c),
B
is the value of the insurance holding company’s consolidated assets, as shown in its last annual statement prepared before the acquisition of control of the target entity, and
C
is
(i) 0.‍01, in the case of an insurance holding company with equity of 12 billion dollars or more, or
(ii) 0.‍02, in the case of any other insurance holding company; or
(e) the insurance holding company is acquiring or increasing a substantial investment in an entity (referred to in this paragraph as the “target entity”) without acquiring control of it, and
A/B < C
where
A
is the aggregate of the values, as they would have been reported in the insurance holding company’s annual financial statements if those statements were prepared on the day of the acquisition or increase of the substantial investment in the target entity, of
(i) the shares of, or other ownership interests in, the target entity that the insurance holding company or a subsidiary of the insurance holding company is acquiring in the transaction that results in the acquisition or increase of a substantial investment in the target entity, and the shares of, or other ownership interests in, the target entity that are held by an entity the control of which the insurance holding company is acquiring in the transaction that results in the acquisition or increase of a substantial investment in the target entity,
(ii) the shares of, or other ownership interests in, the target entity that are held by the insurance holding company or a subsidiary of the insurance holding company and that were acquired by the insurance holding company or the subsidiary within the 12 months preceding the transaction referred to in subparagraph (i), and
(iii) the shares of, or other ownership interests in, the target entity that are held by a subsidiary of the insurance holding company the control of which was acquired by the insurance holding company within the 12 months preceding the transaction referred to in subparagraph (i), excluding any shares or other ownership interests referred to in subparagraph (ii),
B
is the value of the insurance holding company’s consolidated assets, as shown in its last annual statement prepared before the transaction that results in the acquisition or increase of the substantial investment in the target entity, and
C
is
(i) 0.‍005, in the case of an insurance holding company with equity of 12 billion dollars or more, or
(ii) 0.‍01, in the case of any other insurance holding company.
(2) Section 971 of the Act is amended by adding the following after subsection (7):
No exception for deemed acquisition
(7.‍1) The exception in paragraph (7)‍(d) does not apply with respect to a deemed acquisition of control under subsection 969(6).
Business Growth Fund
1991, c. 45
Trust and Loan Companies Act
135 Subsection 449(1) of the Trust and Loan Companies Act is amended by adding the following in alphabetical order:
business growth fund means Canadian Business Growth Fund (GP) Inc.‍, a corporation incorporated under the Canada Business Corporations Act.‍ (fonds de croissance des entreprises)
136 The Act is amended by adding the following after section 450:
Limit — business growth fund
450.‍1 (1) The aggregate value of all ownership interests in the business growth fund and the entities that the business growth fund controls that a company and its subsidiaries hold must not exceed $200,000,000.
Application
(2) For the purposes of subsection (1), the value of an ownership interest is determined by the amount paid for it at the time of its issuance.
137 (1) Subsection 451(1) of the Act is replaced by the following:
Restriction on control and substantial investments
451 (1) Subject to subsections (2) to (4.‍4), no company shall acquire control of, or hold, acquire or increase a substantial investment in, any entity other than a permitted entity.
(2) Section 451 of the Act is amended by adding the following after subsection (4):
Business growth fund
(4.‍1) Subject to section 450.‍1, subsections (4.‍2) to (4.‍4) and Part XI, a company may hold, acquire or increase a substantial investment in the business growth fund or any entity that the business growth fund controls.
For greater certainty
(4.‍2) For greater certainty, a company is prohibited from acquiring control of the business growth fund or any entity that the business growth fund controls.
Prohibition — entity
(4.‍3) A company is prohibited from holding or acquiring a substantial investment in the business growth fund or any entity that the business growth fund controls if the business growth fund or any entity that the business growth fund controls holds or acquires shares of, or other ownership interests in, any of the following entities, or in any entity that controls any of the following entities:
(a) an entity referred to in any of paragraphs 453(1)‍(a) to (j);
(b) an entity that is primarily engaged in the leasing of motor vehicles in Canada for the purpose of extending credit to a customer or financing a customer’s acquisition of a motor vehicle;
(c) an entity that is primarily engaged in providing temporary possession of personal property, including motor vehicles, to customers in Canada for a purpose other than to finance the customer’s acquisition of the property;
(d) an entity that acts as an insurance broker or agent in Canada; or
(e) an entity that is engaged in any prescribed activity.
Prohibition — capital and loans
(4.‍4) A company is prohibited from holding or acquiring a substantial investment in the business growth fund or any entity that the business growth fund controls if the business growth fund or any entity that the business growth fund controls holds shares of, or other ownership interests in, an entity or holds a loan made to an entity and, in respect of that entity and its affiliates, the aggregate value of the following exceeds $100,000,000:
(a) all ownership interests that are held by the company, the company’s subsidiaries, the business growth fund or the entities that the business growth fund controls, the value of those ownership interests as determined by the amount paid for them at the time each was first acquired by any of those entities; and
(b) the outstanding principal of all loans held by the business growth fund or the entities that the business growth fund controls.
1991, c. 46
Bank Act
138 Subsection 464(1) of the Bank Act is amended by adding the following in alphabetical order:
business growth fund means Canadian Business Growth Fund (GP) Inc.‍, a corporation incorporated under the Canada Business Corporations Act.‍ (fonds de croissance des entreprises)
139 The Act is amended by adding the following after section 465:
Limit — business growth fund
465.‍1 (1) The aggregate value of all ownership interests in the business growth fund and the entities that the business growth fund controls that a bank and its subsidiaries hold must not exceed $200,000,000.
Application
(2) For the purposes of subsection (1), the value of an ownership interest is determined by the amount paid for it at the time of its issuance.
140 (1) Subsection 466(1) of the Act is replaced by the following:
Restriction on control and substantial investments
466 (1) Subject to subsections (2) to (4.‍4), no bank shall acquire control of, or hold, acquire or increase a substantial investment in, any entity other than a permitted entity.
(2) Section 466 of the Act is amended by adding the following after subsection (4):
Business growth fund
(4.‍1) Subject to section 465.‍1, subsections (4.‍2) to (4.‍4) and Part XI, a bank may hold, acquire or increase a substantial investment in the business growth fund or any entity that the business growth fund controls.
For greater certainty
(4.‍2) For greater certainty, a bank is prohibited from acquiring control of the business growth fund or any entity that the business growth fund controls.
Prohibition — entity
(4.‍3) A bank is prohibited from holding or acquiring a substantial investment in the business growth fund or any entity that the business growth fund controls if the business growth fund or any entity that the business growth fund controls holds or acquires shares of, or other ownership interests in, any of the following entities, or in any entity that controls any of the following entities:
(a) an entity referred to in any of paragraphs 468(1)‍(a) to (j);
(b) an entity that is primarily engaged in the leasing of motor vehicles in Canada for the purpose of extending credit to a customer or financing a customer’s acquisition of a motor vehicle;
(c) an entity that is primarily engaged in providing temporary possession of personal property, including motor vehicles, to customers in Canada for a purpose other than to finance the customer’s acquisition of the property;
(d) an entity that acts as an insurance broker or agent in Canada; or
(e) an entity that is engaged in any prescribed activity.
Prohibition — capital and loans
(4.‍4) A bank is prohibited from holding or acquiring a substantial investment in the business growth fund or any entity that the business growth fund controls if the business growth fund or any entity that the business growth fund controls holds shares of, or other ownership interests in, an entity or holds a loan made to an entity and, in respect of that entity and its affiliates, the aggregate value of the following exceeds $100,000,000:
(a) all ownership interests that are held by the bank, the bank’s subsidiaries, the business growth fund or the entities that the business growth fund controls, the value of those ownership interests as determined by the amount paid for them at the time each was first acquired by any of those entities; and
(b) the outstanding principal of all loans held by the business growth fund or the entities that the business growth fund controls.
141 Subsection 507(1) of the Act is amended by adding the following in alphabetical order:
business growth fund means Canadian Business Growth Fund (GP) Inc.‍, a corporation incorporated under the Canada Business Corporations Act.‍ (fonds de croissance des entreprises)
142 The Act is amended by adding the following after section 510:
Limit — business growth fund
510.‍01 (1) The aggregate value of all ownership interests in the business growth fund and the entities that the business growth fund controls that a foreign bank and the entities associated with it hold must not exceed $200,000,000.
Application
(2) For the purposes of subsection (1), the value of an ownership interest is determined by the amount paid for it at the time of its issuance.
Business growth fund
510.‍02 (1) Subject to section 510.‍01 and subsections (2) to (4), a foreign bank or an entity associated with a foreign bank may hold or acquire a substantial investment in the business growth fund or a Canadian entity that the business growth fund controls.
For greater certainty
(2) For greater certainty, a foreign bank or an entity associated with a foreign bank is prohibited from acquiring control of the business growth fund or any Canadian entity that the business growth fund controls.
Prohibition — entity
(3) A foreign bank or an entity associated with a foreign bank is prohibited from holding or acquiring a substantial investment in the business growth fund or any Canadian entity that the business growth fund controls if the business growth fund or any entity that the business growth fund controls holds or acquires shares of, or other ownership interests in, any of the following entities, or in any entity that controls any of the following entities:
(a) an entity referred to in any of paragraphs 468(1)‍(a) to (j);
(b) an entity that is primarily engaged in the leasing of motor vehicles in Canada for the purpose of extending credit to a customer or financing a customer’s acquisition of a motor vehicle;
(c) an entity that is primarily engaged in providing temporary possession of personal property, including motor vehicles, to customers in Canada for a purpose other than to finance the customer’s acquisition of the property;
(d) an entity that acts as an insurance broker or agent in Canada; or
(e) an entity that is engaged in any prescribed activity.
Prohibition — capital and loans
(4) A foreign bank or an entity associated with a foreign bank is prohibited from holding or acquiring a substantial investment in the business growth fund or any Canadian entity that the business growth fund controls if the business growth fund or any entity that the business growth fund controls holds shares of, or other ownership interests in, an entity or holds a loan made to an entity and, in respect of that entity and its affiliates, the aggregate value of the following exceeds $100,000,000:
(a) all ownership interests that are held by the foreign bank, the entities associated with the foreign bank, the business growth fund or the entities that the business growth fund controls, the value of those ownership interests as determined by the amount paid for them at the time each was first acquired by any of those entities; and
(b) the outstanding principal of all loans held by the business growth fund or the entities that the business growth fund controls.
143 The Act is amended by adding the following after section 927:
Limit — business growth fund
927.‍1 (1) The aggregate value of all ownership interests in the business growth fund and the entities that the business growth fund controls that a bank holding company and its subsidiaries hold must not exceed $200,000,000.
Application
(2) For the purposes of subsection (1), the value of an ownership interest is determined by the amount paid for it at the time of its issuance.
144 (1) Subsection 928(1) of the Act is replaced by the following:
Restriction on control and substantial investments
928 (1) Subject to subsections (2) to (3.‍4), no bank holding company shall acquire control of, or hold, acquire or increase a substantial investment in, any entity other than a permitted entity.
(2) Section 928 of the Act is amended by adding the following after subsection (3):
Business growth fund
(3.‍1) Subject to section 927.‍1 and subsections (3.‍2) to (3.‍4), a bank holding company may hold, acquire or increase a substantial investment in the business growth fund or any entity that the business growth fund controls.
For greater certainty
(3.‍2) For greater certainty, a bank holding company is prohibited from acquiring control of the business growth fund or any entity that the business growth fund controls.
Prohibition — entity
(3.‍3) A bank holding company is prohibited from holding or acquiring a substantial investment in the business growth fund or any entity that the business growth fund controls if the business growth fund or any entity that the business growth fund controls hold or acquires shares of, or other ownership interests in, any of the following entities, or in any entity that controls any of the following entities:
(a) an entity referred to in any of paragraphs 930(1)‍(a) to (j);
(b) an entity that is primarily engaged in the leasing of motor vehicles in Canada for the purpose of extending credit to a customer or financing a customer’s acquisition of a motor vehicle;
(c) an entity that is primarily engaged in providing temporary possession of personal property, including motor vehicles, to customers in Canada for a purpose other than to finance the customer’s acquisition of the property;
(d) an entity that acts as an insurance broker or agent in Canada; or
(e) an entity that is engaged in any prescribed activity.
Prohibition — capital and loans
(3.‍4) A bank holding company is prohibited from holding or acquiring a substantial investment in the business growth fund or any entity that the business growth fund controls if the business growth fund or any entity that the business growth fund controls holds shares of, or other ownership interests in, an entity or holds a loan made to an entity and, in respect of that entity and its affiliates, the aggregate value of the following exceeds $100,000,000:
(a) all ownership interests that are held by the bank holding company, the bank holding company’s subsidiaries, the business growth fund or the entities that the business growth fund controls, the value of those ownership interests as determined by the amount paid for them at the time each was first acquired by any of those entities; and
(b) the outstanding principal of all loans held by the business growth fund or the entities that the business growth fund controls.
1991, c. 47
Insurance Companies Act
145 Subsection 490(1) of the Insurance Companies Act is amended by adding the following in alphabetical order:
business growth fund means Canadian Business Growth Fund (GP) Inc.‍, a corporation incorporated under the Canada Business Corporations Act.‍ (fonds de croissance des entreprises)
146 The Act is amended by adding the following after section 492:
Limit — business growth fund
492.‍1 (1) The aggregate value of all ownership interests in the business growth fund and the entities that the business growth fund controls that a company and its subsidiaries hold must not exceed $200,000,000.
Application
(2) For the purposes of subsection (1), the value of an ownership interest is determined by the amount paid for it at the time of its issuance.
147 (1) Subsection 493(1) of the Act is replaced by the following:
Restriction on control and substantial investments
493 (1) Subject to subsections (2) to (4.‍4), no company shall acquire control of, or hold, acquire or increase a substantial investment in, any entity other than a permitted entity.
(2) Section 493 of the Act is amended by adding the following after subsection (4):
Business growth fund
(4.‍1) Subject to section 492.‍1, subsections (4.‍2) to (4.‍4) and Part XI, a company may hold, acquire or increase a substantial investment in the business growth fund or any entity that the business growth fund controls.
For greater certainty
(4.‍2) For greater certainty, a company is prohibited from acquiring control of the business growth fund or any entity that the business growth fund controls.
Prohibition — entity
(4.‍3) A company is prohibited from holding or acquiring a substantial investment in the business growth fund or any entity that the business growth fund controls if the business growth fund or any entity that the business growth fund controls holds or acquires shares of, or other ownership interests in, any of the following entities, or in any entity that controls any of the following entities:
(a) an entity referred to in any of paragraphs 495(1)‍(a) to (j);
(b) an entity that is primarily engaged in the leasing of motor vehicles in Canada for the purpose of extending credit to a customer or financing a customer’s acquisition of a motor vehicle;
(c) an entity that is primarily engaged in providing temporary possession of personal property, including motor vehicles, to customers in Canada for a purpose other than to finance the customer’s acquisition of the property;
(d) an entity that acts as an insurance broker or agent in Canada; or
(e) an entity that is engaged in any prescribed activity.
Prohibition — capital and loans
(4.‍4) A company is prohibited from holding or acquiring a substantial investment in the business growth fund or any entity that the business growth fund controls if the business growth fund or any entity that the business growth fund controls holds shares of, or other ownership interests in, an entity or holds a loan made to an entity and, in respect of that entity and its affiliates, the aggregate value of the following exceeds $100,000,000:
(a) all ownership interests that are held by the company, the company’s subsidiaries, the business growth fund or the entities that the business growth fund controls, the value of those ownership interests as determined by the amount paid for them at the time each was first acquired by any of those entities; and
(b) the outstanding principal of all loans held by the business growth fund or the entities that the business growth fund controls.
148 The Act is amended by adding the following after section 551:
Limit — business growth fund
551.‍1 (1) The aggregate value of all ownership interests in the business growth fund and the entities that the business growth fund controls that a society and its subsidiaries hold must not exceed $200,000,000.
Application
(2) For the purposes of subsection (1), the value of an ownership interest is determined by the amount paid for it at the time of its issuance.
149 (1) Subsection 552(1) of the Act is replaced by the following:
Restriction on control and substantial investments
552 (1) Subject to subsections (2) to (3.‍4), no society shall acquire control of, or hold, acquire or increase a substantial investment in, any entity other than a permitted entity.
(2) Section 552 of the Act is amended by adding the following after subsection (3):
Business growth fund
(3.‍1) Subject to section 551.‍1 and subsections (3.‍2) to (3.‍4), a society may hold, acquire or increase a substantial investment in the business growth fund or any entity that the business growth fund controls.
For greater certainty
(3.‍2) For greater certainty, a society is prohibited from acquiring control of the business growth fund or any entity that the business growth fund controls.
Prohibition — entity
(3.‍3) A society is prohibited from holding or acquiring a substantial investment in the business growth fund or any entity that the business growth fund controls if the business growth fund or any entity that the business growth fund controls holds or acquires shares of, or other ownership interests in, any of the following entities, or in any entity that controls any of the following entities:
(a) an entity referred to in any of paragraphs 495(1)‍(a) to (j);
(b) an entity that is primarily engaged in the leasing of motor vehicles in Canada for the purpose of extending credit to a customer or financing a customer’s acquisition of a motor vehicle;
(c) an entity that is primarily engaged in providing temporary possession of personal property, including motor vehicles, to customers in Canada for a purpose other than to finance the customer’s acquisition of the property;
(d) an entity that acts as an insurance broker or agent in Canada; or
(e) an entity that is engaged in any prescribed activity.
Prohibition — capital and loans
(3.‍4) A society is prohibited from holding or acquiring a substantial investment in the business growth fund or any entity that the business growth fund controls if the business growth fund or any entity that the business growth fund controls holds shares of, or other ownership interests in, an entity or holds a loan made to an entity and, in respect of that entity and its affiliates, the aggregate value of the following exceeds $100,000,000:
(a) all ownership interests that are held by the society, the society’s subsidiaries, the business growth fund or the entities that the business growth fund controls, the value of those ownership interests as determined by the amount paid for them at the time each was first acquired by any of those entities; and
(b) the outstanding principal of all loans held by the business growth fund or the entities that the business growth fund controls.
150 The Act is amended by adding the following after section 968:
Limit — business growth fund
968.‍1 (1) The aggregate value of all ownership interests in the business growth fund and the entities that the business growth fund controls that an insurance holding company and its subsidiaries hold must not exceed $200,000,000.
Application
(2) For the purposes of subsection (1), the value of an ownership interest is determined by the amount paid for it at the time of its issuance.
151 (1) Subsection 969(1) of the Act is replaced by the following:
Restriction on control and substantial investments
969 (1) Subject to subsections (2) to (3.‍4), no insurance holding company shall acquire control of, or hold, acquire or increase a substantial investment in, any entity other than a permitted entity.
(2) Section 969 of the Act is amended by adding the following after subsection (3):
Business growth fund
(3.‍1) Subject to section 968.‍1 and subsections (3.‍2) to (3.‍4), an insurance holding company may hold, acquire or increase a substantial investment in the business growth fund or any entity that the business growth fund controls.
For greater certainty
(3.‍2) For greater certainty, an insurance holding company is prohibited from acquiring control of the business growth fund or any entity that the business growth fund controls.
Prohibition — entity
(3.‍3) An insurance holding company is prohibited from holding or acquiring a substantial investment in the business growth fund or any entity that the business growth fund controls if the business growth fund or any entity that the business growth fund controls holds or acquires shares of, or other ownership interests in, any of the following entities, or in any entity that controls any of the following entities:
(a) an entity referred to in any of paragraphs 971(1)‍(a) to (j);
(b) an entity that is primarily engaged in the leasing of motor vehicles in Canada for the purpose of extending credit to a customer or financing a customer’s acquisition of a motor vehicle;
(c) an entity that is primarily engaged in providing temporary possession of personal property, including motor vehicles, to customers in Canada for a purpose other than to finance the customer’s acquisition of the property;
(d) an entity that acts as an insurance broker or agent in Canada; or
(e) an entity that is engaged in any prescribed activity.
Prohibition — capital and loans
(3.‍4) An insurance holding company is prohibited from holding or acquiring a substantial investment in the business growth fund or any entity that the business growth fund controls if the business growth fund or any entity that the business growth fund controls holds shares of, or other ownership interests in, an entity or holds a loan made to an entity and, in respect of that entity and its affiliates, the aggregate value of the following exceeds $100,000,000:
(a) all ownership interests that are held by the insurance holding company, the insurance holding company’s subsidiaries, the business growth fund or the entities that the business growth fund controls, the value of those ownership interests as determined by the amount paid for them at the time each was first acquired by any of those entities; and
(b) the outstanding principal of all loans held by the business growth fund or the entities that the business growth fund controls.
Electronic Consent
1991, c. 45
Trust and Loan Companies Act
152 Section 539.‍04 of the Trust and Loan Companies Act is amended by adding the following after subsection (1):
Consent and notice in electronic form
(1.‍1) Despite subsection (1), the requirements referred to in paragraph (1)‍(c) may provide that the consent referred to in paragraph (1)‍(a) and any notice related to that consent may be provided in electronic form.
1991, c. 46
Bank Act
153 Section 995 of the Bank Act is amended by adding the following after subsection (1):
Consent and notice in electronic form
(1.‍1) Despite subsection (1), the requirements referred to in paragraph (1)‍(c) may provide that the consent referred to in paragraph (1)‍(a) and any notice related to that consent may be provided in electronic form.
1991, c. 47
Insurance Companies Act
154 Section 1037 of the Insurance Companies Act is amended by adding the following after subsection (1):
Consent and notice in electronic form
(1.‍1) Despite subsection (1), the requirements referred to in paragraph (1)‍(c) may provide that the consent referred to in paragraph (1)‍(a) and any notice related to that consent may be provided in electronic form.
Technical Amendments
2018, c. 12
Budget Implementation Act, 2018, No. 1
155 Subsection 331(3) of the English version of the Budget Implementation Act, 2018, No. 1 is amended by replacing the paragraphs 495(4.‍2)‍(a) and (b) that it enacts with the following:
(a) imposing terms and conditions in respect of the acquisition of control of, or acquisition or increase of a substantial investment in, an entity that a property and casualty company, or a marine company, may acquire control of, or acquire or increase a substantial investment in, under subsection (4.‍1); and
(b) respecting the circumstances in which a property and casualty company, or a marine company, may acquire control of, or acquire or increase a substantial investment in, an entity under subsection (4.‍1).
Coordinating Amendments
2018, c. 12
156 (1) In this section, other Act means the Budget Implementation Act, 2018, No. 1.
(2) If subsection 331(3) of the other Act comes into force before section 155 of this Act, then
(a) that section 155 is deemed never to have come into force and is repealed; and
(b) paragraphs 495(4.‍2)‍(a) and (b) of the English version of the Insurance Companies Act are replaced by the following:
(a) imposing terms and conditions in respect of the acquisition of control of, or acquisition or increase of a substantial investment in, an entity that a property and casualty company, or a marine company, may acquire control of, or acquire or increase a substantial investment in, under subsection (4.‍1); and
(b) respecting the circumstances in which a property and casualty company, or a marine company, may acquire control of, or acquire or increase a substantial investment in, an entity under subsection (4.‍1).
(3) If subsection 331(3) of the other Act comes into force on the same day as section 155 of this Act, then that section 155 is deemed to have come into force before that subsection 331(3).
SUBDIVISION B 
Amendments related to Canada Deposit Insurance Corporation Act
R.‍S.‍, c. C-3
Canada Deposit Insurance Corporation Act
157 Paragraphs 10(1)‍(d) and (e) of the Canada Deposit Insurance Corporation Act are replaced by the following:
(d) assume the costs of a winding-up of a member institution when the Corporation is appointed to act as a liquidator in the winding-up, or assume the costs of the receiver when the Corporation is appointed to act as such;
(e) guarantee the payment of the fees of, and the costs incurred by any person as, the liquidator or receiver of a member institution when that person is appointed as such;
158 The portion of subsection 10.‍1(3) of the Act before paragraph (a) is replaced by the following:
Total indebtedness
(3) The total principal indebtedness outstanding at any time in respect of borrowings by the Corporation under subsections (1) and (2), excluding the borrowings under paragraph 60.‍2(2)‍(c) of the Financial Administration Act, shall not exceed
159 Section 12.‍1 of the Act is amended by adding the following after subsection (4):
Deemed withdrawal from pre-existing deposit
(5) During the transition period, any withdrawal — up to the amount of the pre-existing deposit — is deemed, for the purposes of deposit insurance with the Corporation, to be withdrawn from the pre-existing deposit.
160 (1) Subsection 13(1) of the Act is replaced by the following:
Deposits with amalgamating institutions
13 (1) When a person has deposits with two or more member institutions that amalgamate and continue in operation as one member institution, in this section referred to as the “amalgamated institution”, a deposit of that person with an amalgamating institution on the day on which the amalgamated institution is formed, less any withdrawals from the deposit, shall, for the purposes of deposit insurance with the Corporation, be deemed to be and continue to be separate from any deposit of that person on that day with the other amalgamating institution or institutions that become part of the amalgamated institution for a period of two years or, in the case of a term deposit with a remaining term exceeding two years, to the maturity of the term deposit.
(2) Section 13 of the Act is amended by adding the following after subsection (4):
Deemed withdrawal from deposit
(5) During the period referred to in subsection (1), any withdrawal by a person — up to the total amount, on the day on which the amalgamated institution is formed, of that person’s deposits with the two or more member institutions that amalgamate — shall, for the purposes of deposit insurance with the Corporation, be deemed to be withdrawn from those deposits.
161 Section 14 of the Act is amended by adding the following after subsection (4.‍1):
No set-off or compensation
(4.‍2) Despite section 73 of the Winding-up and Restructuring Act, if the Corporation makes a payment under this section in respect of any deposit with a member institution, the law of set-off or compensation does not apply to a claim by the Corporation on the estate of the member institution in respect of that payment.
162 Section 20 of the Act is replaced by the following:
Funds
20 The Corporation shall maintain funds for the purpose of carrying out its objects.
163 Subsection 21(5) of the Act is replaced by the following:
Calculation of deposits
(5) For the purposes of this section, a member institution may use any method approved by the Corporation for that premium year to determine or estimate the aggregate amount of its deposits that are considered to be insured by the Corporation.
164 Subsection 26(1) of the Act is repealed.
2012, c. 5
Financial System Review Act
Amendments to the Act
165 Sections 191 and 192 of the Financial System Review Act are repealed.
Coordinating Amendments
2012, c. 5
166 (1) In this section, other Act means the Financial System Review Act.
(2) If section 191 of the other Act comes into force before section 165 of this Act, then
(a) that section 165 is deemed never to have come into force and is repealed;
(b) section 192 of the other Act is repealed;
(c) subsection 21(1) of the Canada Deposit Insurance Corporation Act is replaced by the following:
Assessment and collection of premiums
21 (1) The Corporation shall, for each premium year, assess and collect from each member institution an annual premium in an amount equal to the lesser of
(a) the annual premium for that member institution determined under the by-laws, and
(b) the maximum annual premium.
(d) paragraph 21(2)‍(d) of the Act is repealed; and
(e) subsection 21(4) of the Act is replaced by the following:
Maximum annual premium
(4) In this section, maximum annual premium means, in respect of a member institution, the greater of
(a) $5,000, and
(b) one third of 1%, or any smaller proportion of 1% that may be fixed in respect of the premium year by the Governor in Council, of an amount equal to the sum of so much of the deposits as are considered to be insured by the Corporation and deposited with the member institution as of April 30 in the immediately preceding premium year.
(3) If section 191 of the other Act comes into force on the same day as section 165 of this Act, then that section 165 is deemed to have come into force before that section 191.
(4) If section 192 of the other Act comes into force before section 165 of this Act, then
(a) that section 165 is deemed never to have come into force and is repealed;
(b) section 191 of the other Act is repealed; and
(c) subsection 23(1) of the Canada Deposit Insurance Corporation Act is replaced by the following:
Calculation of first premium
23 (1) The premium payable by a member institution in respect of the premium year in which it becomes a member institution shall be the same proportion of the lesser of the following as the number of days in which any of the deposits with that member institution are insured by the Corporation in that premium year is of 365:
(a) the annual premium for that member determined by by-law made under subsection 21(2) based on an amount equal to the sum of so much of the deposits as are considered to be insured by the Corporation and deposited with the member institution as of the end of the month in which it becomes a member institution, and
(b) the greater of
(i) $5,000, and
(ii) one third of 1%, or any smaller proportion of 1% that may be fixed in respect of the premium year by the Governor in Council, of an amount equal to the sum of so much of the deposits as are considered to be insured by the Corporation and deposited with the member institution as of the end of the month in which it becomes a member institution.
(5) If section 192 of the other Act comes into force on the same day as section 165 of this Act, then that section 165 is deemed to have come into force before that section 192.
(6) If sections 191 and 192 of the other Act come into force before section 165 of this Act, then
(a) that section 165 is deemed never to have come into force and is repealed;
(b) subsection 21(1) of the Canada Deposit Insurance Corporation Act is replaced by the following:
Assessment and collection of premiums
21 (1) The Corporation shall, for each premium year, assess and collect from each member institution an annual premium in an amount equal to the lesser of
(a) the annual premium for that member institution determined under the by-laws, and
(b) the maximum annual premium.
(c) paragraph 21(2)‍(d) of the Act is repealed;
(d) subsection 21(4) of the Act is replaced by the following:
Maximum annual premium
(4) In this section, maximum annual premium means, in respect of a member institution, the greater of
(a) $5,000, and
(b) one third of 1%, or any smaller proportion of 1% that may be fixed in respect of the premium year by the Governor in Council, of an amount equal to the sum of so much of the deposits as are considered to be insured by the Corporation and deposited with the member institution as of April 30 in the immediately preceding premium year.
(e) subsection 23(1) of the Act is replaced by the following:
Calculation of first premium
23 (1) The premium payable by a member institution in respect of the premium year in which it becomes a member institution shall be the same proportion of the lesser of the following as the number of days in which any of the deposits with that member institution are insured by the Corporation in that premium year is of 365:
(a) the annual premium for that member determined by by-law made under subsection 21(2) based on an amount equal to the sum of so much of the deposits as are considered to be insured by the Corporation and deposited with the member institution as of the end of the month in which it becomes a member institution, and
(b) the greater of
(i) $5,000, and
(ii) one third of 1%, or any smaller proportion of 1% that may be fixed in respect of the premium year by the Governor in Council, of an amount equal to the sum of so much of the deposits as are considered to be insured by the Corporation and deposited with the member institution as of the end of the month in which it becomes a member institution.
(7) If sections 191 and 192 of the other Act come into force on the same day as section 165 of this Act, then that section 165 is deemed to have come into force before those sections 191 and 192.
SUBDIVISION C 
Privileged information
R.‍S.‍, c. 18 (3rd Supp.‍), Part I
Office of the Superintendent of Financial Institutions Act
167 Section 37 of the Office of the Superintendent of Financial Institutions Act is amended by adding the following after subsection (2):
No use of privileged information
(3) The Superintendent shall not use privileged information as evidence in a proceeding in respect of a violation if the privileged information was disclosed to the Superintendent by
(a) a financial institution, bank holding company or insurance holding company; or
(b) a person who controls, or an entity that is affiliated with, an entity referred to in paragraph (a).
Definition of privileged information
(4) In subsection (3), privileged information means information that is subject to a privilege under the law of evidence, solicitor-client privilege or the professional secrecy of advocates and notaries or to litigation privilege.
1991, c. 45
Trust and Loan Companies Act
168 The Trust and Loan Companies Act is amended by adding the following after section 504:
No waiver
504.‍01 (1) For greater certainty, the disclosure by a company — or by a person who controls a company or by an entity that is affiliated with a company — to the Superintendent of any information that is subject to a privilege under the law of evidence, solicitor-client privilege or the professional secrecy of advocates and notaries or to litigation privilege does not constitute a waiver of any of those privileges or that secrecy.
No disclosure
(2) The Superintendent shall not disclose any information referred to in subsection (1) to any person whose powers, duties or functions include
(a) the investigation or prosecution of an offence under any Act of Parliament or of the legislature of a province; or
(b) the investigation of, or conduct of proceedings in respect of, a violation under an Act referred to in paragraph (a).
1991, c. 46
Bank Act
169 The Act is amended by adding the following after section 608:
No waiver
608.‍1 (1) For greater certainty, the disclosure by an authorized foreign bank — or by a person who controls an authorized foreign bank or by an entity that is affiliated with an authorized foreign bank — to the Superintendent of any information that is subject to a privilege under the law of evidence, solicitor-client privilege or the professional secrecy of advocates and notaries or to litigation privilege does not constitute a waiver of any of those privileges or that secrecy.
No disclosure
(2) The Superintendent shall not disclose any information referred to in subsection (1) to any person whose powers, duties or functions include
(a) the investigation or prosecution of an offence under any Act of Parliament or of the legislature of a province; or
(b) the investigation of, or conduct of proceedings in respect of, a violation under an Act referred to in paragraph (a).
170 The Act is amended by adding the following after section 638:
No waiver
638.‍1 (1) For greater certainty, the disclosure by a bank — or by a person who controls a bank or by an entity that is affiliated with a bank — to the Superintendent of any information that is subject to a privilege under the law of evidence, solicitor-client privilege or the professional secrecy of advocates and notaries or to litigation privilege does not constitute a waiver of any of those privileges or that secrecy.
No disclosure
(2) The Superintendent shall not disclose any information referred to in subsection (1) to any person whose powers, duties or functions include
(a) the investigation or prosecution of an offence under any Act of Parliament or of the legislature of a province; or
(b) the investigation of, or conduct of proceedings in respect of, a violation under an Act referred to in paragraph (a).
171 The Act is amended by adding the following after section 956.‍1:
No waiver
956.‍2 (1) For greater certainty, the disclosure by a bank holding company — or by a person who controls a bank holding company or by an entity that is affiliated with a bank holding company — to the Superintendent of any information that is subject to a privilege under the law of evidence, solicitor-client privilege or the professional secrecy of advocates and notaries or to litigation privilege does not constitute a waiver of any of those privileges or that secrecy.
No disclosure
(2) The Superintendent shall not disclose any information referred to in subsection (1) to any person whose powers, duties or functions include
(a) the investigation or prosecution of an offence under any Act of Parliament or of the legislature of a province; or
(b) the investigation of, or conduct of proceedings in respect of, a violation under an Act referred to in paragraph (a).
1991, c. 47
Insurance Companies Act
172 The Insurance Companies Act is amended by adding the following after section 672.‍2:
No waiver
672.‍3 (1) For greater certainty, the disclosure by a company, society, foreign company or provincial company — or by a person who controls one or by an entity that is affiliated with one — to the Superintendent of any information that is subject to a privilege under the law of evidence, solicitor-client privilege or the professional secrecy of advocates and notaries or to litigation privilege does not constitute a waiver of any of those privileges or that secrecy.
No disclosure
(2) The Superintendent shall not disclose any information referred to in subsection (1) to any person whose powers, duties or functions include
(a) the investigation or prosecution of an offence under any Act of Parliament or of the legislature of a province; or
(b) the investigation of, or conduct of proceedings in respect of, a violation under an Act referred to in paragraph (a).
173 The Act is amended by adding the following after section 999.‍1:
No waiver
999.‍2 (1) For greater certainty, the disclosure by an insurance holding company — or by a person who controls an insurance holding company or by an entity that is affiliated with an insurance holding company — to the Superintendent of any information that is subject to a privilege under the law of evidence, solicitor-client privilege or the professional secrecy of advocates and notaries or to litigation privilege does not constitute a waiver of any of those privileges or that secrecy.
No disclosure
(2) The Superintendent shall not disclose any information referred to in subsection (1) to any person whose powers, duties or functions include
(a) the investigation or prosecution of an offence under any Act of Parliament or of the legislature of a province; or
(b) the investigation of, or conduct of proceedings in respect of, a violation under an Act referred to in paragraph (a).
DIVISION 4 
2000, c. 17
Proceeds of Crime (Money Laundering) and Terrorist Financing Act
174 Section 13 of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act is repealed.
175 (1) Subsection 14(3) of the Act is replaced by the following:
Limitation
(3) Currency or monetary instruments may no longer be retained under subsection (1) if the officer is satisfied that the currency or monetary instruments have been reported under subsection 12(1).
(2) Paragraph 14(4)‍(b) of the Act is replaced by the following:
(b) that if, within that period, the currency or monetary instruments are reported under subsection 12(1), they may no longer be retained; and
DIVISION 5 
Greenhouse Gas Emissions Pricing and Other Topics Relating to Offshore Area
1987, c. 3
Canada–Newfoundland and Labrador Atlantic Accord Implementation Act
176 Section 29.‍3 of the Canada–Newfoundland and Labrador Atlantic Accord Implementation Act is replaced by the following:
Remittance of fees and charges: shared
29.‍3 (1) Subject to subsection (2), one half of the amounts of the fees and charges obtained in accordance with regulations made under section 29.‍1 shall be paid to the credit of the Receiver General and the other half shall be paid to the credit of Her Majesty in right of the Province, in the time and manner prescribed under those regulations.
Remittance of fees and charges to the Province
(2) If the fees and charges referred to in subsection (1) are related to the powers, duties or functions of the Board for the administration of the pricing mechanisms for greenhouse gas emissions referred to in subsection 164.‍3(1), they shall be paid in their entirety to the credit of Her Majesty in right of the Province.
177 The Act is amended by adding the following after section 164:
Pricing for Greenhouse Gas Emissions
Definitions
164.‍1 The following definitions apply in sections 164.‍2 and 164.‍3.
greenhouse gas has the same meaning as the definition of greenhouse gas in paragraph 2(f) of the Management of Greenhouse Gas Act, S.‍N.‍L. 2016, c. M-1.‍001.‍ (gaz à effet de serre)
Management of Greenhouse Gas Act means the Management of Greenhouse Gas Act, S.‍N.‍L. 2016, c. M-1.‍001, and its regulations, as amended from time to time.‍ (texte provincial)
Application
164.‍2 (1) Subject to subsection (2), the provisions of the Management of Greenhouse Gas Act relating to greenhouse gas emissions pricing apply, with any modifications that the circumstances require and that may be prescribed, to a work or activity authorized under this Part that is carried out within the offshore area.
Limitation
(2) Subsection (1) does not apply to any provision of the Management of Greenhouse Gas Act that imposes a tax.
Statutory Instruments Act
(3) The Statutory Instruments Act does not apply to any instrument made by a provincial official or body under the authority of the provisions of the Management of Greenhouse Gas Act that are incorporated by reference under subsection (1).
Service Fees Act
(4) For greater certainty, the Service Fees Act does not apply to any fee, charge or levy that is fixed under the provisions of the Management of Greenhouse Gas Act that are incorporated by reference under subsection (1).
Federal Courts Act
(5) Any official or body that exercises a power or performs a duty or function under the provisions of the Management of Greenhouse Gas Act that are incorporated by reference under subsection (1) is not a federal board, commission or other tribunal for the purposes of the Federal Courts Act.
Review or appeal in Provincial courts
(6) If a power is conferred or a duty or function is imposed by the provisions of the Management of Greenhouse Gas Act that are incorporated by reference under subsection (1), the exercise of the power or the performance of the duty or function is subject to review by, or appeal to, the courts of the Province in the same manner and to the same extent as if the laws of the Province applied.
Amounts collected
(7) Payments collected by an official or body under the provisions of the Management of Greenhouse Gas Act that are incorporated by reference under subsection (1) belong to Her Majesty in right of the Province and are not public money for the purposes of the Financial Administration Act.
Powers, duties and functions of Board
164.‍3 (1) The Board may, under an agreement with the appropriate provincial Minister or in accordance with the Management of Greenhouse Gas Act, exercise any power or perform any duty or function set out in that agreement or Act to ensure, within the offshore area, the administration and enforcement of the pricing mechanisms for greenhouse gas emissions set out in the provisions of that Act that are incorporated by reference under subsection 164.‍2(1).
Liability for acts and omissions
(2) In respect of any act or omission occurring in the exercise of a power or the performance of a duty or function under subsection (1),
(a) Her Majesty in right of Canada is entitled to the same limits on liability, defences and immunities as those that would apply to Her Majesty in right of the Province when Her Majesty in right of the Province exercises such a power or performs such a duty or function under the law that applies in the Province; and
(b) any person or body exercising the power or performing the duty or function is entitled to the same limits on liability, defences and immunities as those that would apply to a person or body when the person or body exercises such a power or performs such a duty or function under the law that applies in the Province.
Disclosure of information
(3) In exercising its powers and performing its duties and functions under subsection (1), the Board may obtain from the appropriate provincial Minister and disclose to that Minister any information with respect to the administration of the Management of Greenhouse Gas Act.
2018, c. 12
Greenhouse Gas Pollution Pricing Act
178 The Greenhouse Gas Pollution Pricing Act is amended by adding the following after section 189:
Non-application
189.‍1 Despite section 164.‍2 of the Canada–Newfoundland and Labrador Atlantic Accord Implementation Act, if the offshore area, as defined in section 2 of that Act, is mentioned in Part 2 of Schedule 1 to this Act, section 164.‍2 of that Act does not apply.
2014, c. 13
Offshore Health and Safety Act
179 Subsection 53(5) of the Offshore Health and Safety Act is replaced by the following:
Repeal
(5) Unless repealed on an earlier date, the Canada–Newfoundland and Labrador Offshore Marine Installations and Structures Occupational Health and Safety Transitional Regulations, the Canada–Newfoundland and Labrador Offshore Marine Installations and Structures Transitional Regulations and the Canada–Newfoundland and Labrador Offshore Area Diving Operations Safety Transitional Regulations are repealed on the expiry of six years after the day on which this section comes into force.
180 Subsection 92(5) of the Act is replaced by the following:
Repeal
(5) Unless repealed on an earlier date, the Canada–Nova Scotia Offshore Marine Installations and Structures Occupational Health and Safety Transitional Regulations, the Canada–Nova Scotia Offshore Marine Installations and Structures Transitional Regulations and the Canada–Nova Scotia Offshore Area Diving Operations Safety Transitional Regulations are repealed on the expiry of six years after the day on which this section comes into force.
Coming into Force
Order in council
181 Sections 176 to 178 come into force or are deemed to have come into force on a day to be fixed by order of the Governor in Council, but that day must not be before January 1, 2019.
DIVISION 6 
R.‍S.‍, c. C-44
Canada Business Corporations Act
Amendments to the Act
182 The Canada Business Corporations Act is amended by adding the following after section 2:
Individual with significant control
2.‍1 (1) For the purposes of this Act, any of the following individuals is an individual with significant control over a corporation:
(a) an individual who has any of the following interests or rights, or any combination of them, in respect of a significant number of shares of the corporation:
(i) the individual is the registered holder of them,
(ii) the individual is the beneficial owner of them, or
(iii) the individual has direct or indirect control or direction over them;
(b) an individual who has any direct or indirect influence that, if exercised, would result in control in fact of the corporation; or
(c) an individual to whom prescribed circumstances apply.
Joint ownership or control
(2) Two or more individuals are each considered to be an individual with significant control over a corporation if, in respect of a significant number of shares of the corporation,
(a) an interest or right, or a combination of interests or rights, referred to in paragraph (1)‍(a) is held jointly by those individuals; or
(b) a right, or combination of rights, referred to in paragraph (1)‍(a) is subject to any agreement or arrangement under which the right or rights are to be exercised jointly or in concert by those individuals.
Significant number of shares
(3) For the purposes of this section, a significant number of shares of a corporation is
(a) any number of shares that carry 25% or more of the voting rights attached to all of the corporation’s outstanding voting shares; or
(b) any number of shares that is equal to 25% or more of all of the corporation’s outstanding shares measured by fair market value.
183 The Act is amended by adding the following after section 21:
Register
21.‍1 (1) The corporation shall prepare and maintain, at its registered office or at any other place in Canada designated by the directors, a register of individuals with significant control over the corporation that contains
(a) the names, the dates of birth and the latest known address of each individual with significant control;
(b) the jurisdiction of residence for tax purposes of each individual with significant control;
(c) the day on which each individual became or ceased to be an individual with significant control, as the case may be;
(d) a description of how each individual is an individual with significant control over the corporation, including, as applicable, a description of their interests and rights in respect of shares of the corporation;
(e) any other prescribed information; and
(f) a description of each step taken in accordance with subsection (2).
Updating of information
(2) At least once during each financial year of the corporation, the corporation shall take reasonable steps to ensure that it has identified all individuals with significant control over the corporation and that the information in the register is accurate, complete and up-to-date.
Recording of information
(3) If the corporation becomes aware of any information referred to in paragraphs (1)‍(a) to (e) as a result of steps taken in accordance with subsection (2) or through any other means, the corporation shall record that information in the register within 15 days of becoming aware of it.
Information from shareholders
(4) If the corporation requests information referred to in any of paragraphs (1)‍(a) to (e) from one of its shareholders, the shareholder shall, to the best of their knowledge, reply accurately and completely as soon as feasible.
Disposal of personal information
(5) Within one year after the sixth anniversary of the day on which an individual ceases to be an individual with significant control over the corporation, the corporation shall — subject to any other Act of Parliament and to any Act of the legislature of a province that provides for a longer retention period — dispose of any of that individual’s personal information, as defined in subsection 2(1) of the Personal Information Protection and Electronic Documents Act, that is recorded in the register.
Offence
(6) A corporation that, without reasonable cause, contravenes this section is guilty of an offence and liable on summary conviction to a fine not exceeding five thousand dollars.
Non-application
(7) This section does not apply to a corporation that
(a) is a reporting issuer or an émetteur assujetti under an Act of the legislature of a province relating to the regulation of securities;
(b) is listed on a designated stock exchange, as defined in subsection 248(1) of the Income Tax Act; or
(c) is a member of a prescribed class.
Inability to identify individuals
21.‍2 A corporation to which section 21.‍1 applies shall take prescribed steps if it is unable to identify any individuals with significant control over the corporation.
Disclosure to Director
21.‍3 (1) A corporation to which section 21.‍1 applies shall disclose to the Director, on request, any information in its register of individuals with significant control.
Access — affidavit
(2) Shareholders and creditors of the corporation or their personal representatives, on sending to the corporation or its agent or mandatary the affidavit referred to in subsection (3), may on application require the corporation or its agent or mandatary to allow the applicant access to the register of the corporation referred to in subsection 21.‍1(1) during the usual business hours of the corporation and, on payment of a reasonable fee, provide the applicant with an extract from that register.
Affidavit
(3) The affidavit required under subsection (2) shall contain
(a) the name and address of the applicant;
(b) the name and address for service of the body corporate, if the applicant is a body corporate; and
(c) a statement that any information obtained under subsection (2) will not be used except as permitted under subsection (5).
Application by body corporate
(4) If the applicant is a body corporate, the affidavit shall be made by a director or officer of the body corporate.
Use of information
(5) Information obtained under subsection (2) shall not be used by any person except in connection with
(a) an effort to influence the voting of shareholders of the corporation;
(b) an offer to acquire securities of the corporation; or
(c) any other matter relating to the affairs of the corporation.
Offence
(6) A person who, without reasonable cause, contravenes subsection (5) is guilty of an offence and liable on summary conviction to a fine not exceeding five thousand dollars or to imprisonment for a term not exceeding six months, or to both.
Offence — preparation and maintenance of register
21.‍4 (1) Every director or officer of a corporation who knowingly authorizes, permits or acquiesces in the contravention of subsection 21.‍1(1) by that corporation commits an offence, whether or not the corporation has been prosecuted or convicted.
Offence — recording of false or misleading information
(2) Every director or officer of a corporation who knowingly records or knowingly authorizes, permits or acquiesces in the recording of false or misleading information in the register of the corporation referred to in subsection 21.‍1(1) commits an offence.
Offence — provision of false or misleading information
(3) Every director or officer of a corporation who knowingly provides or knowingly authorizes, permits or acquiesces in the provision to any person or entity of false or misleading information in relation to the register of the corporation referred to in subsection 21.‍1(1) commits an offence.
Offence — subsection 21.‍1(4)
(4) Every shareholder who knowingly contravenes subsection 21.‍1(4) commits an offence.
Penalty
(5) A person who commits an offence under any of subsections (1) to (4) is liable on summary conviction to a fine not exceeding $200,000 or to imprisonment for a term not exceeding six months, or to both.
184 Section 250 of the Act is amended by adding the following after subsection (3):
Register of individuals with significant control
(4) For greater certainty, a register referred to in subsection 21.‍1(1) or an extract from it is not a report, return, notice or other document for the purposes of this section.
185 Subsection 261(1) of the Act is amended by adding the following after paragraph (c):
(c.‍01) prescribing the form of the register referred to in subsection 21.‍1(1) and the manner of preparing and maintaining it;
(c.‍02) respecting steps to be taken by a corporation for the purposes of subsection 21.‍1(2);
Coming into Force
Six months after royal assent
186 Sections 182 to 185 come into force on the day that, in the sixth month after the month in which this Act receives royal assent, has the same calendar number as the day on which it receives royal assent or, if that sixth month has no day with that number, the last day of that sixth month.
DIVISION 7 
Intellectual Property Strategy
SUBDIVISION A 
R.‍S.‍, c. P-4
Patent Act
Amendments to the Act
187 (1) Subsection 10(1) of the Patent Act is replaced by the following:
Inspection by the public
10 (1) Subject to subsections (2) to (6) and section 20, all patents, applications for patents and documents relating to patents or applications for patents that are in the possession of the Patent Office shall be open to public inspection at the Patent Office, under any conditions that may be prescribed.
(2) Subsection 10(2) of the English version of the Act is replaced by the following:
Confidentiality period
(2) Except with the approval of the applicant, an application for a patent, or a document relating to the application, shall not be open to public inspection before a confidentiality period of 18 months has expired.
188 Subsection 27(5) of the Act is replaced by the following:
Separate claims
(5) For greater certainty, if a claim defines the subject-matter of an invention in the alternative, each alternative is a separate claim for the purposes of sections 2, 28.‍1 to 28.‍3, 56 and 78.‍3.
189 Subsection 36(4) of the Act is replaced by the following:
Separate applications
(4) A divisional application shall be deemed to be a separate and distinct application under this Act, to which its provisions apply as fully as may be, and separate fees shall be paid on the divisional application and, except for the purposes of subsections 27(6) and (7), it shall have the same filing date as the original application.
190 The Act is amended by adding the following after section 52:
Standard-Essential Patents
Subsequent patentee or holder bound
52.‍1 (1) A licensing commitment in respect of a standard-essential patent that binds the patentee, binds any subsequent patentee and any holder of any certificate of supplementary protection that sets out that patent.
Subsequent holder bound
(2) If a certificate of supplementary protection sets out a standard-essential patent, a licensing commitment that binds the holder of that certificate of supplementary protection, binds any subsequent holder of the certificate of supplementary protection.
Application
(3) Subsections (1) and (2) apply despite any other Act of Parliament and any decision or order made under such an Act.
Regulations
52.‍2 The Governor in Council may make regulations, for the purposes of section 52.‍1, respecting what constitutes, or does not constitute, a licensing commitment or a standard-essential patent.
191 The Act is amended by adding the following after section 53:
Admissible in evidence
53.‍1 (1) In any action or proceeding respecting a patent, a written communication, or any part of such a communication, may be admitted into evidence to rebut any representation made by the patentee in the action or proceeding as to the construction of a claim in the patent if
(a) it is prepared in respect of
(i) the prosecution of the application for the patent,
(ii) a disclaimer made in respect of the patent, or
(iii) a request for re-examination, or a re-examination proceeding, in respect of the patent; and
(b) it is between
(i) the applicant for the patent or the patentee; and
(ii) the Commissioner, an officer or employee of the Patent Office or a member of a re-examination board.
Divisional application
(2) For the purposes of this section, the prosecution of a divisional application is deemed to include the prosecution of the original application before that divisional application is filed.
Reissued patent
(3) For the purposes of this section, a written communication is deemed to be prepared in respect of the prosecution of the application for a reissued patent if it is prepared in respect of
(a) the prosecution of the application for the patent that was surrendered and from which the reissued patent results; or
(b) the application for reissuance.
192 Subsection 55.‍2(6) of the Act is replaced by the following:
For greater certainty
(6) For greater certainty, subsection (1) does not affect any exception to the exclusive property or privilege granted by a patent that exists at law in respect of acts done privately and on a non-commercial scale or for a non-commercial purpose.
193 The Act is amended by adding the following after section 55.‍2:
Exception — experimentation
55.‍3 (1) An act committed for the purpose of experimentation relating to the subject-matter of a patent is not an infringement of the patent.
Regulations
(2) The Governor in Council may make regulations respecting
(a) factors that the court may consider, must consider or is not permitted to consider in determining whether an act is, or is not, committed for the purpose set out in subsection (1); and
(b) circumstances in which an act is, or is not, committed for the purpose set out in subsection (1).
194 Section 56 of the Act is replaced by the following:
Exception — prior use
56 (1) Subject to subsection (2), if — before the claim date of a claim in a patent — a person, in good faith, committed an act that would otherwise constitute an infringement of the patent in respect of that claim, or made serious and effective preparations to commit such an act, it is not an infringement of the patent or any certificate of supplementary protection that sets out the patent, in respect of that claim, if the person commits the same act on or after that claim date.
Transfer
(2) If the act referred to in subsection (1) is committed or the preparations to commit it are made in the course of a business and that business, or the part of that business in the course of which the act was committed or the preparations were made, is subsequently transferred,
(a) subsection (1) or paragraph (b), as the case may be, does not apply to an act committed by the transferor after the transfer; and
(b) it is not an infringement of the patent or any certificate of supplementary protection that sets out the patent, in respect of the claim, if the transferee commits the act after the transfer.
Exception — use or sale of article
(3) The use or sale of an article is not an infringement of a patent or any certificate of supplementary protection that sets out the patent if that article was acquired, directly or indirectly, from a person who, at the time they disposed of it, could sell it without infringing the patent or the certificate
(a) because the person, before the claim date of a claim in the patent, in good faith, committed an act that would otherwise constitute an infringement of the patent in respect of that claim and they disposed of the article before that claim date; or
(b) under subsection (1) or paragraph (2)‍(b).
Exception — use of service
(4) The use of a service is not an infringement of a patent if the service is provided by a person who, under subsection (1) or paragraph (2)‍(b), is able to provide it without infringing the patent.
Non-application
(5) Subsection (1) or paragraph (3)‍(a) does not apply if the person referred to in that subsection or that paragraph was able, as the case may be, to commit the act or make the preparations to commit the act only because they obtained knowledge of the subject-matter defined by the claim, directly or indirectly, from the applicant of the application on the basis of which the patent was granted and they knew that the applicant was the source of the knowledge.
Exception — use of article
(6) Subject to subsection (7), the use of an article is not an infringement of a patent or any certificate of supplementary protection that sets out the patent, in respect of a claim, if the article was acquired, directly or indirectly, from a person who, before the claim date of that claim, in good faith, made or sold, or made serious and effective preparations to make or sell, an article that is substantially the same as the one used, for that use.
Transfer
(7) If the making or selling referred to in subsection (6) was done or the preparations to do so were made in the course of a business and that business, or the part of that business in the course of which the making or selling was done or the preparations were made, is subsequently transferred, then
(a) subsection (6) or paragraph (b), as the case may be, does not apply in respect of an article that is made or sold by the transferor after the transfer; and
(b) it is not an infringement of the patent or any certificate of supplementary protection that sets out the patent, in respect of a claim referred to in subsection (6), to use an article for the use referred to in that subsection if it was made or sold for that use by the transferee after the transfer.
Non-application
(8) Subsection (6) does not apply if the person referred to in that subsection was able to make or sell, or to make the preparations to make or sell, the article only because they obtained knowledge of the use defined by the claim, directly or indirectly, from the applicant of the application on the basis of which the patent was granted and they knew that the applicant was the source of the knowledge.
Exception — use of service
(9) Subject to subsection (10), the use of a service is not an infringement of a patent in respect of a claim if the service is provided by a person who, before the claim date of that claim, in good faith, provided, or made serious and effective preparations to provide, a service that is substantially the same as the one used, for that use.
Transfer
(10) If the service referred to in subsection (9) was provided or the preparations to provide it were made in the course of a business and that business, or the part of that business in the course of which the service was provided or the preparations to do so were made, is subsequently transferred, then, after the transfer
(a) the transferor is deemed to no longer be the person referred to in subsection (9) for the purposes of that subsection; and
(b) the transferee is deemed to be the person who provided the service for the purposes of subsection (9).
Non-application
(11) Subsection (9) does not apply if the person referred to in that subsection was able to provide the service or make the preparations to provide it only because they obtained knowledge of the use defined by the claim, directly or indirectly, from the applicant of the application on the basis of which the patent was granted and they knew that the applicant was the source of the knowledge.
195 The Act is amended by adding the following after section 76.‍1:
Written Demands
Requirements
76.‍2 (1) Any written demand received by a person in Canada, that relates to an invention that is patented in Canada or elsewhere or that is protected by a certificate of supplementary protection in Canada or by analogous rights granted elsewhere, must comply with the prescribed requirements.
Federal Court
(2) Any person who receives a written demand that does not comply with the prescribed requirements, and any person who is aggrieved as a result of the receipt by another person of such a written demand, may bring a proceeding in the Federal Court.
Relief
(3) If the Federal Court is satisfied that the written demand does not comply with the prescribed requirements, it may grant any relief that it considers appropriate, including by way of recovery of damages, punitive damages, an injunction, a declaration or an award of costs.
Liability — special case
(4) If a corporation sends a written demand that does not comply with the prescribed requirements, is notified of those requirements and of the demand’s defects in respect of those requirements and does not, within a reasonable time after receiving the notice of those defects, remedy them, the corporation’s officers, directors, agents or mandataries are jointly and severally, or solidarily, liable with the corporation if they directed, authorized, assented to, acquiesced in or participated in the sending of the demand.
Due diligence
(5) A person is not to be found liable under subsection (4) if they establish that they exercised due diligence to ensure that the written demand complies with the prescribed requirements.
Regulations
76.‍3 The Governor in Council may make regulations for the purposes of section 76.‍2, including regulations
(a) respecting what constitutes a written demand or an aggrievement;
(b) respecting the requirements with which a written demand must comply;
(c) respecting factors that the Federal Court may consider, must consider or is not permitted to consider in making an order under subsection 76.‍2(3); and
(d) respecting the circumstances in which a defendant is not to be found liable in a proceeding brought under subsection 76.‍2(2).
196 Section 78.‍2 of the Act is replaced by the following:
Special case
78.‍2 (1) Subject to subsections (2) and (3), any matter arising on or after the day on which this subsection comes into force in respect of a patent issued on the basis of an application whose filing date is before October 1, 1989 shall be dealt with and disposed of in accordance with sections 38.‍1, 45, 46 and 48.‍1 to 48.‍5 and with the provisions of this Act, other than sections 46 and 56, as they read immediately before October 1, 1989.
Application of amendments to Act
(2) The provisions of this Act that apply as provided in subsection (1) shall be read subject to any amendments to this Act, other than the amendments that came into force on October 1, 1989 or October 1, 1996 or that were made by sections 188, 189, and 195 of the Budget Implementation Act, 2018, No 2.
October 1, 1996
(3) Section 56 of the Patent Act, as it read immediately before October 1, 1989, applies in respect of a purchase, construction or acquisition made before October 1, 1996 of an invention for which a patent is issued on the basis of an application filed before October 1, 1989.
197 The Act is amended by adding the following after section 123:
Legal Proceedings in Respect of Certificates of Supplementary Protection
Admissible in evidence
123.‍1 A written communication, or any part of such a communication, that is admissible under section 53.‍1 in respect of a patent set out in a certificate of supplementary protection may be admitted into evidence to any action or proceeding respecting the certificate of supplementary protection to rebut any representation made by the holder of the certificate of supplementary protection in the action or proceeding as to the construction of a claim in the patent set out in the certificate of supplementary protection.
198 (1) Paragraph 124(1)‍(f) of the Act is replaced by the following:
(f) subsection 55.‍3(1), with any reference to “patent” to be read as a reference to “certificate of supplementary protection”;
(2) Section 124 of the Act is amended by adding the following after subsection (2):
Regulations
(2.‍1) The Governor in Council may make regulations respecting
(a) factors that the court may consider, must consider or is not permitted to consider in determining whether an act is, or is not, committed for the purpose of experimentation relating to the subject-matter of the certificate of supplementary protection; and
(b) circumstances in which an act is, or is not, committed for the purpose of experimentation relating to the subject-matter of the certificate of supplementary protection.
199 Paragraph 134(1)‍(f) of the English version of the Act is replaced by the following:
(f) respecting the circumstances in which any patentee or holder of a certificate of supplementary protection may or must be represented by another person in respect of a certificate of supplementary protection or an application for such a certificate;
Transitional Provisions
Section 52.‍1 of Patent Act
200 Section 52.‍1 of the Patent Act applies in respect of any action or proceeding that has not been finally disposed of on the coming into force of that section.
Sections 53.‍1 and 123.‍1 of Patent Act
201 Sections 53.‍1 and 123.‍1 of the Patent Act apply in respect of any action or proceeding that has not been finally disposed of on the coming into force of that section 53.‍1.
Section 55.‍3 of Patent Act
202 Section 55.‍3 and paragraph 124(1)‍(f) of the Patent Act apply in respect of any action or proceeding that has not been finally disposed of on the coming into force of that section 55.‍3.
Section 56 of Patent Act
203 (1) Section 56 of the Patent Act, as enacted by section 194 of this Act, applies only in respect of an action or proceeding in respect of a patent issued on the basis of an application whose filing date is on or after October 1, 1989 that is commenced on or after October 29, 2018.
Section 56 — previous version
(2) Section 56 of the Patent Act, as it read immediately before the coming into force of section 194 of this Act, applies in respect of any action or proceeding that is in respect of a patent issued on the basis of an application whose filing date is on or after October 1, 1989 and that is commenced before October 29, 2018.
2014, c. 39
Related Amendments to the Economic Action Plan 2014 Act, No. 2
204 Subsection 118(5) of the Economic Action Plan 2014 Act, No. 2 is amended by replacing the paragraph 12(1)‍(j.‍75) that it enacts with the following:
(j.‍75) establishing a period for the purposes of subsections 55.‍11(3), (7) and (9);
205 Section 119 of the Act is amended by repealing the section 15.‍1 that it enacts.
206 Subsection 125(1) of the Act is amended by replacing the subsection 28.‍4(2.‍1) that it enacts with the following:
Request deemed never filed
(2.‍1) Except for the purposes of subsection 10(3), a request for priority is deemed never to have been made if the request is not made in accordance with the regulations or if the applicant does not submit the information, other than the number of each previously regularly filed application, required under subsection (2).
207 (1) Section 136 of the Act is amended by replacing the portion of the subsection 55.‍11(1) before paragraph (a) that it enacts with the following:
Exception — third party rights
55.‍11 (1) This section applies only in respect of the following patents and certificates of supplementary protection that set out the following patents:
(2) Section 136 of the Act is amended by replacing the subsections 55.‍11(2) to (4) that it enacts with the following:
Act committed during period
(2) If, during a period that is established by regulations made under paragraph 12(1)‍(j.‍74) that relates to a patent, a person, in good faith, committed an act that would otherwise constitute an infringement of that patent, that act is not an infringement of the patent.
Act committed after period
(3) Subject to subsection (4), if — during a period established by regulations made under paragraph 12(1)‍(j.‍75) that relates to a patent — a person, in good faith, committed an act that would otherwise constitute an infringement of that patent or made serious and effective preparations to commit that act, it is not an infringement of the patent or any certificate of supplementary protection that sets out the patent if the person commits the act after that period.
Transfer
(4) If the act referred to in subsection (3) is committed or the preparations to commit it are made in the course of a business and that business, or the part of that business in the course of which the act was committed or the preparations were made, is subsequently transferred,
(a) subsection (3) or paragraph (b), as the case may be, does not apply in respect of an act committed by the transferor after the transfer; and
(b) it is not an infringement of the patent or any certificate of supplementary protection that sets out the patent if the transferee commits the act after the transfer.
Use or sale of article
(5) The use or sale of an article is not an infringement of a patent or any certificate of supplementary protection that sets out the patent if that article was acquired, directly or indirectly, from a person who, at the time they disposed of it, could, under subsection (2) or (3) or paragraph (4)‍(b), sell the article without infringing the patent or the certificate.
Use of service
(6) The use of a service is not an infringement of a patent if the service is provided by a person who, under subsection (2) or (3) or paragraph (4)‍(b), is able to provide it without infringing the patent.
Use of article
(7) Subject to subsection (8), the use of an article is not an infringement of a patent or any certificate of supplementary protection that sets out the patent if the article was acquired, directly or indirectly, from a person who, during a period that is established by regulations made under paragraph 12(1)‍(j.‍75) that relates to that patent, in good faith, made or sold, or made serious and effective preparations to make or sell, an article that is substantially the same as the one used, for that use.
Transfer
(8) If the making or selling referred to in subsection (7) was done or the preparations to do so were made in the course of a business and that business, or the part of that business in the course of which the making or selling was done or the preparations were made, is subsequently transferred, then
(a) subsection (7) or paragraph (b), as the case may be, does not apply in respect of an article that is made or sold by the transferor after the transfer; and
(b) it is not an infringement of a patent or a certificate of supplemental protection referred to in subsection (7) to use an article for the use referred to in that subsection if it was made or sold for that use by the transferee after the transfer.
Use of service
(9) Subject to subsection (10), the use of a service is not an infringement of a patent if the service is provided by a person who, during a period that is established by regulations made under paragraph 12(1)‍(j.‍75) that relates to that patent, provided, or made serious and effective preparations to provide, a service that is substantially the same as the one used, for that use.
Transfer
(10) If, during the period referred to in subsection (9), the service was provided or the preparations to provide it were made in the course of a business and that business, or the part of that business in the course of which the service was provided or the preparations to do so were made, is subsequently transferred, then, after the transfer
(a) the transferor is deemed to no longer be the person referred to in subsection (9) for the purposes of that subsection; and
(b) the transferee is deemed to be the person who provided the service for the purposes of subsection (9).
208 Section 140 of the Act is amended by replacing the section 78.‍53 that it enacts with the following:
Patents — filing date before October 1, 1989
78.‍53 (1) Subject to subsection 78.‍55(2), any matter arising on or after the coming-into-force date, in respect of a patent granted on the basis of an application whose filing date is before October 1, 1989, shall be dealt with and disposed of in accordance with
(a) the provisions of this Act, other than the definitions claim date, filing date and request for priority in section 2, sections 10, 27 to 28.‍4, 34.‍1 to 36, 38.‍2 and 55, paragraphs 55.‍11(1)‍(a) and (b) and section 56; and
(b) sections 10 and 55 and subsections 61(1) and (3), as they read immediately before October 1, 1989.
Special case
(2) Section 56 of the Patent Act, as it read immediately before October 1, 1989, applies in respect of a purchase, construction or acquisition made before October 1, 1996 of an invention for which a patent is issued on the basis of an application filed before October 1, 1989.
2017, c. 6
Consequential Amendment to the Canada–European Union Comprehensive Economic and Trade Agreement Implementation Act
209 Subsection 135(11) of the Canada–European Union Comprehensive Economic and Trade Agreement Implementation Act is repealed.
Coordinating Amendments
2014, c. 39
210 (1) In this section, other Act means the Economic Action Plan 2014 Act, No. 2.
(2) If section 139 of the other Act comes into force before section 196 of this Act, then that section 196 is deemed never to have come into force and is repealed.
(3) If section 139 of the other Act comes into force on the same day as section 196 of this Act, then that section 196 is deemed to have come into force before that section 139.
(4) If subsection 118(5) of the other Act comes into force before section 204 of this Act, then
(a) that section 204 is deemed never to have come into force and is repealed; and
(b) paragraph 12(1)‍(j.‍75) of the Patent Act is replaced with the following:
(j.‍75) establishing a period for the purposes of subsections 55.‍11(3), (7) and (9);
(5) If subsection 118(5) of the other Act comes into force on the same day as section 204 of this Act, then that section 204 is deemed to have come into force before that subsection 118(5).
(6) If section 119 of the other Act comes into force before section 205 of this Act, then
(a) that section 205 is deemed never to have come into force and is repealed; and
(b) section 15.‍1 of the Patent Act is repealed.
(7) If section 119 of the other Act comes into force on the same day as section 205 of this Act, then that section 205 is deemed to have come into force before that section 119.
(8) If subsection 125(1) of the other Act comes into force before section 206 of this Act, then
(a) that section 206 is deemed never to have come into force and is repealed; and
(b) subsection 28.‍4(2.‍1) of the Patent Act is replaced by the following:
Request deemed never filed
(2.‍1) Except for the purposes of subsection 10(3), a request for priority is deemed never to have been made if the request is not made in accordance with the regulations or if the applicant does not submit the information, other than the number of each previously regularly filed application, required under subsection (2).
(9) If subsection 125(1) of the other Act comes into force on the same day as section 206 of this Act, then that section 206 is deemed to have come into force before that subsection 125(1).
(10) If section 136 of the other Act comes into force before section 207 of this Act, then
(a) that section 207 is deemed never to have come into force and is repealed;
(b) the portion of subsection 55.‍11(1) of the Patent Act before paragraph (a) is replaced by the following:
Exception — third party rights
55.‍11 (1) This section applies only in respect of the following patents and certificates of supplementary protection that set out the following patents:
(c) subsections 55.‍11(2) to (10) of the Patent Act are replaced by the following:
Act committed during period
(2) If, during a period that is established by regulations made under paragraph 12(1)‍(j.‍74) that relates to a patent, a person, in good faith, committed an act that would otherwise constitute an infringement of that patent, that act is not an infringement of the patent.
Act committed after period
(3) Subject to subsection (4), if — during a period established by regulations made under paragraph 12(1)‍(j.‍75) that relates to a patent — a person, in good faith, committed an act that would otherwise constitute an infringement of that patent or made serious and effective preparations to commit that act, it is not an infringement of the patent or any certificate of supplementary protection that sets out the patent if the person commits the act after that period.
Transfer
(4) If the act referred to in subsection (3) is committed or the preparations to commit it are made in the course of a business and that business, or the part of that business in the course of which the act was committed or the preparations were made, is subsequently transferred,
(a) subsection (3) or paragraph (b), as the case may be, does not apply in respect of an act committed by the transferor after the transfer; and
(b) it is not an infringement of the patent or any certificate of supplementary protection that sets out the patent if the transferee commits the act after the transfer.
Use of sale of article
(5) The use or sale of an article is not an infringement of a patent or any certificate of supplementary protection that sets out the patent if that article was acquired, directly or indirectly, from a person who, at the time they disposed of it, could, under subsection (2) or (3) or paragraph (4)‍(b), sell the article without infringing the patent or the certificate.
Use of service
(6) The use of a service is not an infringement of a patent if the service is provided by a person who, under subsection (2) or (3) or paragraph (4)‍(b), is able to provide it without infringing the patent.
User of article
(7) Subject to subsection (8), the use of an article is not an infringement of a patent or any certificate of supplementary protection that sets out the patent if the article was acquired, directly or indirectly, from a person who, during a period that is established by regulations made under paragraph 12(1)‍(j.‍75) that relates to that patent, in good faith, made or sold, or made serious and effective preparations to make or sell, an article that is substantially the same as the one used, for that use.
Transfer
(8) If the making or selling referred to in subsection (7) was done or the preparations to do so were made in the course of a business and that business, or the part of that business in the course of which the making or selling was done or the preparations were made, is subsequently transferred, then
(a) subsection (7) or paragraph (b), as the case may be, does not apply in respect of an article that is made or sold by the transferor after the transfer; and
(b) it is not an infringement of a patent or a certificate of supplemental protection referred to in subsection (7) to use an article for the use referred to in that subsection if it was made or sold for that use by the transferee after the transfer.
Use of service
(9) Subject to subsection (10), the use of a service is not an infringement of a patent if the service is provided by a person who, during a period that is established by regulations made under paragraph 12(1)‍(j.‍75) that relates to that patent, provided, or made serious and effective preparations to provide, a service that is substantially the same as the one used, for that use.
Transfer
(10) If, during the period referred to in subsection (9), the service was provided or the preparations to provide it were made in the course of a business and that business, or the part of that business in the course of which the service was provided or the preparations to do so were made, is subsequently transferred, then, after the transfer
(a) the transferor is deemed to no longer be the person referred to in subsection (9) for the purposes of that subsection; and
(b) the transferee is deemed to be the person who provided the service for the purposes of subsection (9).
(11) If section 136 of the other Act and section 207 of this Act come into force on the same day, then that section 207 is deemed to have come into force before that section 136.
(12) If section 140 of the other Act comes into force before section 208 of this Act, then
(a) that section 208 is deemed never to have come into force and is repealed; and
(b) section 78.‍53 of the Patent Act is replaced by the following:
Patents — filing date before October 1, 1989
78.‍53 (1) Subject to subsection 78.‍55(2), any matter arising on or after the coming-into-force date, in respect of a patent granted on the basis of an application whose filing date is before October 1, 1989, shall be dealt with and disposed of in accordance with
(a) the provisions of this Act, other than the definitions claim date, filing date and request for priority in section 2, sections 10, 27 to 28.‍4, 34.‍1 to 36, 38.‍2 and 55, paragraphs 55.‍11(1)‍(a) and (b) and section 56; and
(b) sections 10 and 55 and subsections 61(1) and (3), as they read immediately before October 1, 1989.
Special case
(2) Section 56 of the Patent Act, as it read immediately before October 1, 1989, applies in respect of a purchase, construction or acquisition made before October 1, 1996, of an invention for which a patent is issued on the basis of an application filed before October 1, 1989.
(13) If section 140 of the other Act and section 208 of this Act come into force on the same day, then that section 208 is deemed to have come into force before that section 140.
2015, c. 36
211 (1) In this section, other Act means the Economic Action Plan 2015 Act, No. 1.
(2) If section 65 of the other Act comes into force before section 189 of this Act, then
(a) that section 189 is deemed never to have come into force and is repealed; and
(b) subsection 36(4) of the Patent Act is replaced by the following:
Separate applications
(4) A divisional application shall be deemed to be a separate and distinct application under this Act, to which its provisions apply as fully as may be, and separate fees shall be paid on the divisional application and, except for the purposes of subsections 27(6) and (7), it shall have the same filing date as the original application.
(3) If section 65 of the other Act comes into force on the same day as section 189 of this Act, then that section 189 is deemed to have come into force before that section 65.
(4) On the first day on which both section 65 of the other Act and section 191 of this Act are in force, subsection 53.‍1(2) of the French version of the Patent Act is replaced by the following:
Demande divisionnaire
(2) Pour l’application du présent article, la poursuite de toute demande divisionnaire est réputée comprendre la poursuite de la demande originale avant le dépôt de cette demande divisionnaire.
2017, c. 6
212 (1) In this section, other Act means the Canada–European Union Comprehensive Economic and Trade Agreement Implementation Act.
(2) If subsection 135(11) of the other Act produces its effects before section 209 of this Act, then
(a) that section 209 is deemed never to have come into force and is repealed; and
(b) paragraph 124(1)‍(d.‍1) of the Patent Act is repealed.
(3) If subsection 135(11) of the other Act produces its effects on the day on which section 209 of this Act comes into force, then that subsection 135(11) is deemed to have produced its effects before that section 209 comes into force.
Coming into Force
2014, c. 39 or royal assent
213 (1) Section 189 and subsection 198(2) come into force on the day on which subsection 120(2) and section 136 of the Economic Action Plan 2014 Act, No. 2 come into force or, if it is later, on the day on which this Act receives royal assent.
September 21, 2017
(2) Section 199 is deemed to have come into force on September 21, 2017.
SUBDIVISION B 
Trade-marks
R.‍S.‍, c. T-13
Trade-marks Act
214 Paragraph (a) of the definition pays d’origine in section 2 of the French version of the Trade-marks Act is replaced by the following:
a) Le pays de l’Union où l’auteur d’une demande d’enregistrement d’une marque de commerce avait, à la date de la demande, un établissement industriel ou commercial effectif et sérieux;
215 Section 9 of the Act is amended by adding the following after subsection (2):
For greater certainty
(3) For greater certainty, and despite any public notice of adoption and use given by the Registrar under paragraph (1)‍(n), subparagraph (1)‍(n)‍(iii) does not apply with respect to a badge, crest, emblem or mark if the entity that made the request for the public notice is not a public authority or no longer exists.
Notice of non-application
(4) In the circumstances set out in subsection (3), the Registrar may, on his or her own initiative or at the request of a person who pays a prescribed fee, give public notice that subparagraph (1)‍(n)‍(iii) does not apply with respect to the badge, crest, emblem or mark.
216 The Act is amended by adding the following after section 11:
Exception
11.‍01 Despite section 11, a person may use a badge, crest, emblem or mark described in subparagraph 9(1)‍(n)‍(iii) if, at the time of use, the entity that made the request for a public notice under paragraph 9(1)‍(n) with respect to the badge, crest, emblem or mark is not a public authority or no longer exists.
217 (1) Section 11.‍13 of the Act is amended by adding the following after subsection (6.‍1):
Withdrawal of objection
(6.‍2) If, in the opinion of the Registrar, an objector is in default in the continuation of an objection, the Registrar may, after giving notice to the objector of the default, treat the objection as withdrawn unless the default is remedied within the time specified in the notice.
(2) Section 11.‍13 of the Act is amended by adding the following after subsection (8):
Costs
(9) Subject to the regulations, the Registrar may, by order, award costs in a proceeding under this section.
Order of Federal Court
(10) A certified copy of an order made under subsection (9) may be filed in the Federal Court and, on being filed, the order becomes and may be enforced as an order of that Court.
218 Subsection 18(1) of the Act is amended by striking out “or” at the end of paragraph (c), by adding “or” at the end of paragraph (d) and by adding the following after paragraph (d):
(e) the application for registration was filed in bad faith.
219 The Act is amended by adding the following after section 36:
Withdrawal of opposition
36.‍1 If, in the opinion of the Registrar, an opponent is in default in the continuation of an opposition referred to in section 38, the Registrar may, after giving notice to the opponent of the default, treat the opposition as withdrawn unless the default is remedied within the time specified in the notice.
220 Subsection 38(2) of the Act is amended by adding the following after paragraph (a):
(a.‍1) that the application was filed in bad faith;
221 The Act is amended by adding the following after section 38:
Costs
38.‍1 (1) Subject to the regulations, the Registrar may, by order, award costs in a proceeding under section 38.
Order of Federal Court
(2) A certified copy of an order made under subsection (1) may be filed in the Federal Court and, on being filed, the order becomes and may be enforced as an order of that Court.
222 Section 45 of the Act is amended by adding the following after subsection (4):
Costs
(4.‍1) Subject to the regulations, the Registrar may, by order, award costs in a proceeding under this section.
Order of Federal Court
(4.‍2) A certified copy of an order made under subsection (4.‍1) may be filed in the Federal Court and, on being filed, the order becomes and may be enforced as an order of that Court.
223 The Act is amended by adding the following after section 45:
Confidentiality Orders
Request to keep evidence confidential
45.‍1 (1) A party to a proceeding under section 11.‍13, 38 or 45 may make a request to the Registrar, in accordance with the regulations, that some or all of the evidence that they intend to submit to the Registrar be kept confidential.
Restriction
(2) The Registrar shall not consider a request if the party who makes it submits the evidence to the Registrar before the Registrar either gives notice under subsection (3) or makes an order under subsection (4).
Registrar not satisfied
(3) If the Registrar is not satisfied that the evidence should be kept confidential, the Registrar shall notify the party who made the request accordingly.
Confidentiality order
(4) If the Registrar is satisfied that the evidence should be kept confidential, he or she may, on any terms that he or she considers appropriate, order that the evidence be kept confidential.
Consequences of order
(5) If the Registrar makes an order under subsection (4),
(a) the party who made the request may submit the evidence to the Registrar and, if it is submitted, shall serve it on the other party in accordance with the order;
(b) subsections 11.‍13(5.‍1), 38(9) and 45(2.‍1) do not apply with respect to the evidence;
(c) section 29 does not apply to the evidence; and
(d) the Registrar shall take measures to ensure that the evidence is kept confidential when the evidence or a copy of the evidence is transmitted to the Federal Court under section 60.
Order of Federal Court
(6) A certified copy of an order made under subsection (4) may be filed in the Federal Court and, on being filed, the order becomes and may be enforced as an order of that Court.
224 The Act is amended by adding the following after section 46:
Renewal for goods or services
46.‍1 The registration of a trademark may be renewed for any of the goods or services in respect of which the trademark is registered.
225 Section 53.‍2 of the Act is amended by adding the following after subsection (1):
Exception
(1.‍1) If, within a period of three years beginning on the date of registration of a trademark, the owner of the registered trademark makes an application claiming that an act has been done contrary to section 19, 20 or 22, the owner is not entitled to relief unless the trademark was in use in Canada at any time during that period or special circumstances exist that excuse the absence of use in Canada during that period.
226 Subsection 56(5) of the Act is replaced by the following:
Additional evidence
(5) If, on an appeal under subsection (1), the Federal Court grants leave to adduce evidence in addition to that adduced before the Registrar, the Court may exercise, with respect to that additional evidence, any discretion vested in the Registrar.
227 Section 65 of the Act is amended by striking out “and” at the end of paragraph (m) and by replacing paragraph (n) with the following:
(n) respecting the awarding of costs under subsections 11.‍13(9), 38.‍1(1) and 45(4.‍1);
(o) respecting requests made under subsection 45.‍1(1); and
(p) prescribing anything that by this Act is to be prescribed.
228 The Act is amended by adding the following after section 65.‍2:
Case management
65.‍3 (1) For greater certainty, the Governor in Council may make regulations under paragraphs 65(i) and 65.‍2(b) respecting the case management by the Registrar of proceedings referred to in those paragraphs.
Time or manner
(2) The Governor in Council may make regulations authorizing the Registrar to fix, despite any time or manner that is provided for under this Act with respect to any of the proceedings referred to in subsection (1), the time by which or the manner in which any step in a case-managed proceeding is to be completed and, in that case, the provisions of this Act and the regulations apply with respect to the proceeding with any modifications that the circumstances require.
229 The Act is amended by adding the following after section 68.‍1:
Non-application of paragraph 38(2)‍(a.‍1)
68.‍2 No person shall oppose an application for registration of a trademark on the ground set out in paragraph 38(2)‍(a.‍1) if the application was advertised under subsection 37(1) before the day on which that paragraph comes into force.
230 Subsection 70(2) of the Act is replaced by the following:
Regulations
(2) For greater certainty, a regulation made under this Act applies to an application referred to in subsection (1), unless the regulation provides otherwise.
2014, c. 20
Economic Action Plan 2014 Act, No. 1
231 Subsection 326(4) of the Economic Action Plan 2014 Act, No. 1 is amended by replacing the subsection 12(3) that it enacts with the following:
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, determined without taking into account subsection 34(1), having regard to all the circumstances of the case including the length of time during which it has been used.
232 Section 339 of the Act is amended by replacing the portion of subsection 32(1) before paragraph (a) that it enacts with the following:
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, determined without taking into account subsection 34(1), if any of the following apply:
233 Subsection 343(2) of the Act is amended by replacing the paragraphs 38(2)‍(e) and (f) that it enacts with the following:
(e) that, at the filing date of the application in Canada, determined without taking into account subsection 34(1), 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, determined without taking into account subsection 34(1), the applicant was not entitled to use the trademark in Canada in association with those goods or services.
234 Section 344 of the Act is amended by replacing the paragraphs 39(1)‍(a) and (b) that it enacts with the following:
 
(a) within the scope of the original application on its filing date, determined without taking into account subsection 34(1); and
(b) within the scope of the original application on the day on which the divisional application is filed, if the divisional application is filed on or after the day on which the original application is advertised under subsection 37(1).
235 Subsection 367(60) of the Act is amended by replacing the paragraphs 39(1)‍(a) and (b) that it enacts with the following:
 
(a) within the scope of the original application on its filing date, determined without taking into account subsection 34(1); and
(b) within the scope of the original application on the day on which the divisional application is filed, if the divisional application is filed on or after the day on which the original application is advertised under subsection 37(1).
2014, c. 32
Combating Counterfeit Products Act
236 Subsection 15(4) of the Combating Counterfeit Products Act is amended by replacing the subsection 12(3) that it enacts with the following:
Registrable if distinctive
(3) A trade-mark 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, determined without taking into account subsection 34(1), having regard to all the circumstances of the case including the length of time during which it has been used.
237 Section 31 of the Act is amended by replacing the portion of subsection 32(1) before paragraph (a) that it enacts with the following:
Further evidence in certain cases
32 (1) An applicant shall furnish the Registrar with any evidence that the Registrar may require establishing that the trade-mark is distinctive at the filing date of the application for its registration, determined without taking into account subsection 34(1), if any of the following apply:
238 Section 36 of the Act is amended by replacing the paragraphs 39.‍1(1)‍(a) and (b) that it enacts with the following:
 
(a) within the scope of the original application on its filing date, determined without taking into account subsection 34(1); and
(b) within the scope of the original application on the day on which the divisional application is filed, if the divisional application is filed on or after the day on which the original application is advertised under subsection 37(1).
Coordinating Amendments
2015, c. 36
239 (1) In this section, other Act means the Economic Action Plan 2015 Act, No. 1.
(2) If section 230 of this Act comes into force before subsection 69(2) of the other Act, then that subsection 69(2) is repealed.
(3) If section 230 of this Act comes into force on the same day as subsection 69(2) of the other Act, then that subsection 69(2) is deemed never to have come into force and is repealed.
(4) On the first day on which both subsection 70(7) of the other Act has produced its effects and section 215 of this Act is in force, subsection 70(1) of the Trade-marks Act is amended by, if necessary, striking out “and” at the end of paragraph (b) and adding “and” at the end of paragraph (c) and by adding the following after paragraph (c):
(d) subsections 9(3) and (4), sections 36.‍1, 38.‍1 and 45.‍1, and subsection 56(5), as enacted by the Budget Implementation Act, 2018, No. 2.
2014, c. 20
240 (1) In this section, other Act means the Economic Action Plan 2014 Act, No. 1.
(2) If subsection 343(2) of the other Act comes into force before the day on which this Act receives royal assent, then
(a) section 233 of this Act is deemed never to have come into force and is repealed; and
(b) paragraphs 38(2)‍(e) and (f) of the Trade-marks Act are replaced by the following:
(e) that, at the filing date of the application in Canada, determined without taking into account subsection 34(1), 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, determined without taking into account subsection 34(1), the applicant was not entitled to use the trademark in Canada in association with those goods or services.
(3) If subsection 343(2) of the other Act comes into force on the day on which this Act receives royal assent, then section 233 of this Act is deemed to come into force before that subsection 343(2).
(4) If section 357 of the other Act comes into force on the same day as section 227 of this Act, then that section 357 is deemed to have come into force before that section 227.
2014, c. 20 and c. 32
241 (1) The following definitions apply in this section.
first Act means the Economic Action Plan 2014 Act, No. 1. (première loi)
second Act means the Combating Counterfeit Products Act.‍ (deuxième loi)
(2) If subsection 326(4) of the first Act or subsection 15(4) of the second Act comes into force on or before the day on which this Act receives royal assent, then
(a) sections 231 and 236 of this Act are deemed never to have come into force and are repealed; and
(b) subsection 12(3) of the Trade-marks Act is replaced by the following:
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, determined without taking into account subsection 34(1), having regard to all the circumstances of the case including the length of time during which it has been used.
(3) If subsection 367(48) of the first Act produces its effects on or before the day on which this Act receives royal assent, or if section 339 of the first Act and section 31 of the second Act are both in force on that day, then
(a) sections 232 and 237 of this Act are deemed never to have come into force and are repealed; and
(b) the portion of subsection 32(1) of the Trademarks Act before paragraph (a) is replaced by the following:
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, determined without taking into account subsection 34(1), if any of the following apply:
(4) If section 31 of the second Act comes into force on or before the day on which this Act receives royal assent and section 339 of the first Act is not in force on that day, then
(a) section 237 of this Act is deemed never to have come into force and is repealed; and
(b) the portion of subsection 32(1) of the Trade-marks Act before paragraph (a) is replaced by the following:
Further evidence in certain cases
32 (1) An applicant shall furnish the Registrar with any evidence that the Registrar may require establishing that the trade-mark is distinctive at the filing date of the application for its registration, determined without taking into account subsection 34(1), if any of the following apply:
(5) If section 344 of the first Act and section 36 of the second Act are both in force on the day on which this Act receives royal assent, or if subsection 367(59) or (61) of the first Act has produced its effects on or before that day, then
(a) sections 234, 235 and 238 of this Act are deemed never to have come into force and are repealed; and
(b) paragraphs 39(1)‍(a) and (b) of the Trade-marks Act are replaced by the following:
 
(a) within the scope of the original application on its filing date, determined without taking into account subsection 34(1); and
(b) within the scope of the original application on the day on which the divisional application is filed, if the divisional application is filed on or after the day on which the original application is advertised under subsection 37(1).
(6) If section 36 of the second Act comes into force on or before the day on which this Act receives royal assent and section 344 of the first Act is not in force on that day, then
(a) sections 234, 235 and 238 of this Act are deemed never to have come into force and are repealed;
(b) paragraphs 39.‍1(1)‍(a) and (b) of the Trade-marks Act are replaced by the following:
 
(a) within the scope of the original application on its filing date, determined without taking into account subsection 34(1); and
(b) within the scope of the original application on the day on which the divisional application is filed, if the divisional application is filed on or after the day on which the original application is advertised under subsection 37(1).
(c) section 344 of the first Act is amended by replacing the paragraphs 39(1)‍(a) and (b) that it enacts by the following:
 
(a) within the scope of the original application on its filing date, determined without taking into account subsection 34(1); and
(b) within the scope of the original application on the day on which the divisional application is filed, if the divisional application is filed on or after the day on which the original application is advertised under subsection 37(1).
Coming into Force
2014, c. 20 and c. 32
242 (1) Section 214 comes into force on the first day on which both section 340 of the Economic Action Plan 2014 Act, No. 1 and section 33 of the Combating Counterfeit Products Act are in force or, if it is later, on the day on which this Act receives royal assent.
Order in council
(2) Sections 215 to 217, 219, 221 to 223 and 225 to 228 come into force on a day to be fixed by order of the Governor in Council, but that day must not be before the day fixed under subsection 368(1) of the Economic Action Plan 2014 Act, No. 1.
2014, c. 20 or royal assent
(3) Sections 220, 224, 229 and 230 come into force on the day fixed under subsection 368(1) of the Economic Action Plan 2014 Act, No. 1 or, if it is later, on the day on which this Act receives royal assent.
SUBDIVISION C 
R.‍S.‍, c. C-42
Copyright Act (notices of claimed infringement)
243 Section 41.‍25 of the Copyright Act is amended by adding the following after subsection (2):
Prohibited content
(3) A notice of claimed infringement shall not contain
(a) an offer to settle the claimed infringement;
(b) a request or demand, made in relation to the claimed infringement, for payment or for personal information;
(c) a reference, including by way of hyperlink, to such an offer, request or demand; and
(d) any other information that may be prescribed by regulation.
244 The portion of subsection 41.‍26(1) of the Act before paragraph (a) is replaced by the following:
Obligations related to notice
41.‍26 (1) A person described in paragraph 41.‍25(1)‍(a) or (b) who receives a notice of claimed infringement that complies with subsections 41.‍25(2) and (3) shall, on being paid any fee that the person has lawfully charged for doing so,
245 Subsection 41.‍27(3) of the Act is replaced by the following:
Limitation
(3) If the provider receives a notice of claimed infringement, relating to a work or other subject-matter, that complies with subsections 41.‍25(2) and (3) after the work or other subject-matter has been removed from the electronic location set out in the notice, then subsection (1) applies, with respect to reproductions made from that electronic location, only to infringements that occurred before the day that is 30 days — or the period that may be prescribed by regulation — after the day on which the provider receives the notice.
246 Paragraph 62(1)‍(c) of the Act is replaced by the following:
(c) prescribing the form of a notice of claimed infringement referred to in section 41.‍25 and prescribing the information that must be and that is not permitted to be contained in it;
SUBDIVISION D 
College of Patent Agents and Trade-mark Agents Act
Enactment of Act
Enactment
247 The College of Patent Agents and Trade-mark Agents Act is enacted as follows:
An Act to establish the College of Patent Agents and Trade-mark Agents
Short Title
Short title
1 This Act may be cited as the College of Patent Agents and Trade-mark Agents Act.
Interpretation and Application
Definitions
2 The following definitions apply in this Act.
Board means the board of directors established under section 13.‍ (conseil)
College means the College of Patent Agents and Trade-mark Agents established by section 5.‍ (Collège)
investigator means an individual designated under section 42.‍ (enquêteur)
licence means a licence issued under this Act.‍ (permis)
licensee means a patent agent or a trade-mark agent. (titulaire de permis)
Minister means the federal minister designated under section 4. (ministre)
patent agent means an individual who holds a patent agent licence or a patent agent in training licence issued under section 26. (agent de brevets)
privileged means protected by litigation privilege, by solicitor-client privilege, by the professional secrecy of advocates and notaries or by the privilege set out in section 16.‍1 of the Patent Act or section 51.‍13 of the Trade-marks Act.‍ (protégé)
Registrar means the Registrar of the College appointed under section 22.‍ (registraire)
trade-mark agent means an individual who holds a trade-mark agent licence or a trade-mark agent in training licence issued under section 29. (agent de marques de commerce)
Binding on Her Majesty
3 This Act is binding on Her Majesty in right of Canada or a province.
Designation of Minister
4 The Governor in Council may, by order, designate any federal minister to be the Minister for the purposes of this Act.
Establishment and Organization
College
Establishment
5 (1) A corporation without share capital is established, to be known as the College of Patent Agents and Trade-mark Agents.
Act not applicable to College
(2) The Canada Not-for-profit Corporations Act does not apply to the College.
Purpose
6 The purpose of the College is to regulate patent agents and trade-mark agents in the public interest, in order to enhance the public’s ability to secure the rights provided for under the Patent Act and the Trade-marks Act.
Head office
7 The head office of the College is to be in the National Capital Region, as described in the schedule to the National Capital Act.
Capacity
8 In carrying out its purpose, the College has the capacity and the rights, powers and privileges of a natural person.
Not Crown agent
9 The College is not an agent of Her Majesty, and the College’s directors, the members of its committees, the Registrar, the investigators and any officers, employees, agents and mandataries of the College are not part of the federal public administration.
Official Languages Act
10 The Official Languages Act applies to the College.
Members
11 The members of the College are the licensees.
Annual general meeting
12 The College must hold an annual general meeting of members within six months after the end of each calendar year, at a time and place in Canada fixed by the Board.
Board of Directors
Composition
13 (1) The College has a board of directors composed of at least seven directors, including the Chairperson.
Order fixing number of directors
(2) The Minister must, by order, fix the number of directors.
Appointed directors
(3) The Minister may, by order, fix the number of directors that are to be appointed to the Board and appoint those directors.
Maximum number of appointed directors
(4) The number of appointed directors fixed under subsection (3) must not be greater than the minimum number that is required to constitute a majority of directors on the Board.
Elected directors
(5) The remaining directors are to be licensees elected in accordance with the by-laws, and at least one elected director must be a patent agent and at least one must be a trade-mark agent.
Ineligibility
14 An individual is not eligible to be appointed or elected as a director if they
(a) are less than 18 years of age;
(b) have the status of bankrupt;
(c) are a member of an association whose primary purpose is to represent the interests of persons who provide advice on patents or trade-marks;
(d) were, within the preceding 12 months, a member of a governing body or a steering committee of an association referred to in paragraph (c);
(e) in the case of an appointment to the Board,
(i) are a licensee, or
(ii) are employed by a department, as defined in section 2 of the Financial Administration Act; or
(f) in the case of election to the Board,
(i) have a licence that is suspended, or
(ii) meet any other ineligibility criteria set out in the by-laws.
Term
15 (1) Each director is to be appointed or elected for a term of not more than three years, and may be reappointed or re-elected for subsequent terms of not more than three years each.
Determination of term
(2) The length of a director’s term is
(a) set out by the Minister in the order appointing the director, if the director is appointed; or
(b) determined in accordance with the by-laws, if the director is elected.
Staggered terms
(3) For greater certainty, it is not necessary that all directors hold office for terms that begin or end on the same day.
Continuation in office — appointed directors
(4) Despite subsection (1) and subject to section 17, an appointed director continues to hold office until they are re-appointed or their successor is appointed.
Removal — appointed directors
16 (1) An appointed director holds office during good behaviour and may be removed for cause by the Minister.
Removal — elected directors
(2) An elected director may be removed in accordance with the by-laws.
Ceases to be director
17 A director ceases to be a director if they
(a) die;
(b) resign;
(c) become bankrupt;
(d) become a member of an association whose primary purpose is to represent the interests of persons who provide advice on patents or trade-marks;
(e) become a member of a governing body or a steering committee of an association referred to in paragraph (d);
(f) are removed from office under section 16;
(g) in the case of an appointed director,
(i) become a licensee, or
(ii) become an employee of a department, as defined in section 2 of the Financial Administration Act; or
(h) in the case of an elected director,
(i) have a licence that is suspended,
(ii) cease to be a licensee, or
(iii) meet the ineligibility criteria set out in the by-laws.
Remuneration
18 The College may pay to the directors the remuneration and expenses that are determined in accordance with the by-laws.
Chairperson
19 (1) The Chairperson is to be elected by the Board from among the directors in accordance with the by-laws.
Duties
(2) The Chairperson presides over meetings of the Board and performs any other duties that are assigned to the Chairperson by the by-laws.
Removal
(3) The Board may remove the Chairperson in accordance with the by-laws.
Meetings
20 (1) The Board must hold a meeting at least once every calendar year.
Open to public
(2) Subject to the by-laws, meetings of the Board are open to the public.
Committees, Registrar and Chief Executive Officer
Investigations Committee and Discipline Committee
21 (1) Two committees of the College are established, to be known as the Investigations Committee and the Discipline Committee.
Appointment
(2) The members of each committee are to be appointed by the Board in accordance with the regulations.
Limitation
(3) An individual is not permitted to be a member of either committee if
(a) they are a member of an association whose primary purpose is to represent the interests of persons who provide advice on patents or trade-marks; or
(b) they are a member of a governing body or a committee of an association referred to in paragraph (a).
Limitation
(4) An individual is not permitted to be a member of the Discipline Committee and the Investigations Committee at the same time.
Registrar
22 The Board must appoint a Registrar of the College, who is responsible for the Register of Patent Agents and the Register of Trade-mark Agents.
Chief Executive Officer
23 The Board may appoint a Chief Executive Officer, who is responsible for the College’s day-to-day operations.
Powers of Minister and Report
Powers of Minister
24 (1) The Minister may
(a) review the Board’s activities and require the Board to provide reports and information, other than privileged information, to the Minister; or
(b) require the Board to do anything — including to make, amend or repeal a regulation or by-law — that, in the Minister’s opinion, is advisable to carry out the purposes of this Act.
Deemed best interests
(2) Compliance by a director of the Board with a requirement of the Minister is deemed to be in the best interests of the College.
Annual report
25 (1) On or before March 31 of each year, the College must submit to the Minister a report on the College’s activities during the preceding calendar year.
Tabling report
(2) The Minister must cause a copy of the report to be tabled in each House of Parliament on any of the first 15 days on which that House is sitting after the day on which the Minister receives it.
Licensees
Patent Agents
Patent agent licence
26 (1) On application, the Registrar must issue a patent agent licence to an individual who meets the requirements under the regulations.
Patent agent in training licence
(2) On application, the Registrar must issue a patent agent in training licence to an individual who meets the requirements under the regulations.
Conditions
(3) A licence issued under this section is subject to any conditions imposed under this Act.
Representation before Patent Office
27 Subject to any restrictions imposed under this Act, a patent agent whose licence is not suspended is entitled to represent persons in the presentation and prosecution of applications for patents or in other business before the Patent Office.
Register
28 (1) The Register of Patent Agents must include the following information:
(a) the name and contact information of every patent agent and the name and contact information of any firm of which the patent agent is a member;
(b) for every patent agent, any conditions that are imposed on their licence under this Act and any restrictions that are imposed under this Act on their entitlement to provide representation;
(c) in the case of a patent agent whose licence is suspended, an indication that their licence is suspended and the date on which it was suspended;
(d) for every patent agent, all disciplinary measures imposed on them by the Discipline Committee;
(e) the name of every individual whose patent agent licence or patent agent in training licence was surrendered or revoked; and
(f) any other information required by the regulations or by-laws.
Updated information
(2) The Registrar must ensure that the information included in the Register is updated in a timely manner.
Available to public
(3) The Register must be made available to the public on the College’s website in a searchable format.
Information for Commissioner of Patents
(4) The Registrar must provide the Commissioner of Patents, within the time and in the form and manner that are specified by the Commissioner, with the most recent information referred to in paragraph (1)‍(a), other than information relating to a patent agent whose licence is suspended.
Trade-mark Agents
Trade-mark agent licence
29 (1) On application, the Registrar must issue a trade-mark agent licence to an individual who meets the requirements under the regulations.
Trade-mark agent in training licence
(2) On application, the Registrar must issue a trade-mark agent in training licence to an individual who meets the requirements under the regulations.
Conditions
(3) A licence issued under this section is subject to any conditions imposed under this Act.
Representation before Office of the Registrar of Trade-marks
30 Subject to any restrictions imposed under this Act, a trade-mark agent whose licence is not suspended is entitled to represent persons in the presentation and prosecution of applications for the registration of trade-marks or in other business before the Office of the Registrar of Trade-marks.
Register
31 (1) The Register of Trade-mark Agents must include the following information:
(a) the name and contact information of every trade-mark agent and the name and contact information of any firm of which the trade-mark agent is a member;
(b) for every trade-mark agent, any conditions that are imposed on their licence under this Act and any restrictions that are imposed under this Act on their entitlement to provide representation;
(c) in the case of a trade-mark agent whose licence is suspended, an indication that their licence is suspended and the date on which it was suspended;
(d) for every trade-mark agent, all disciplinary measures imposed on them by the Discipline Committee;
(e) the name of every individual whose trade-mark agent licence or trade-mark agent in training licence was surrendered or revoked; and
(f) any other information required by the regulations or by-laws.
Updated information
(2) The Registrar must ensure that the information included in the Register is updated in a timely manner.
Register available to public
(3) The Register must be made available to the public on the College’s website in a searchable format.
Information for Registrar of Trade-marks
(4) The Registrar must provide the Registrar of Trade-marks, within the time and in the form and manner that are specified by the Registrar of Trade-marks, with the most recent information referred to in paragraph (1)‍(a), other than information relating to a trade-mark agent whose licence is suspended.
Obligations
Standards of professional conduct and competence
32 A licensee must meet the standards of professional conduct and competence that are established by the code of professional conduct. A licensee who fails to meet those standards commits professional misconduct or is incompetent.
Code of professional conduct
33 (1) The Minister must, by regulation, establish a code of professional conduct for licensees.
Amendment or repeal
(2) Only the Board may, by regulation and with the Minister’s prior written approval, amend or repeal the regulations establishing the code.
Professional liability insurance
34 (1) Subject to subsections (2) and (3), a licensee must be insured against professional liability.
Exception — employee of Her Majesty
(2) A licensee who is employed by Her Majesty in right of Canada or a province, or by an agent of Her Majesty in right of Canada or an agent or mandatary of Her Majesty in right of a province, is not required to be insured against professional liability for work done as a licensee within the scope of that employment.
Exception — by-laws
(3) A licensee may be exempted by the by-laws from the application of subsection (1).
Suspension, Revocation and Surrender of Licences
Suspension
35 (1) The Registrar may, in accordance with the by-laws, suspend a licence if the licensee fails to
(a) pay the annual fee in accordance with the by-laws;
(b) pay, within the time and in the manner provided for under this Act, any other fee or amount that the licensee is required to pay under this Act;
(c) provide any information or document in accordance with the by-laws;
(d) comply with any requirement that is imposed by the by-laws with respect to continuing professional development;
(e) comply with a condition of their licence that is imposed under this Act;
(f) comply with any requirement with respect to professional liability insurance that is imposed under this Act; or
(g) comply with any other requirement that is imposed under the by-laws.
Notification
(2) The Registrar must notify a licensee in writing if their licence is suspended under this section.
Length of suspension
(3) A licence is suspended under this section until the licensee complies with the requirements set out in the by-laws to address the failure that led to the suspension or until the licence is revoked by the Registrar under subsection (4).
Revocation
(4) The Registrar may, in accordance with the by-laws, revoke a suspended licence if it has been suspended under this section for the applicable period of time that is specified in the by-laws.
Surrender of licence
36 The Registrar may, in accordance with by-laws, approve the surrender of a licence on application by a licensee made in accordance with the by-laws.
Investigations
Duty to Investigate
Investigation
37 The Investigations Committee must, on the basis of a complaint or on its own initiative, conduct an investigation into a licensee’s conduct and activities if it has reasonable grounds to believe that the licensee has committed professional misconduct or was incompetent.
Notice to licensee
38 The Investigations Committee must give notice, before the conclusion of the investigation and in accordance with the by-laws, of the nature of an investigation to the licensee who is its subject and give the licensee a period of at least 30 days after the date of the notice within which they may make written representations to the Committee.
Complaints
Consideration of complaints
39 The Investigations Committee must consider all complaints received by the College that, in the opinion of the Committee, relate to professional misconduct or incompetence by a licensee.
Conclusion of consideration
40 (1) If, after considering a complaint, the Investigations Committee does not have reasonable grounds to believe that the licensee has committed professional misconduct or was incompetent, the Committee must dismiss the complaint and notify the complainant in writing of the dismissal and the reasons for it.
Limitation
(2) The Investigations Committee is not permitted to disclose privileged information in its notice to the complainant.
Referral
41 With the complainant’s consent, the Investigations Committee may refer a complaint that it has dismissed to a body that has a statutory duty to regulate a profession.
Conduct of Investigation
Investigator
42 (1) The Investigations Committee may designate an individual as an investigator to conduct an investigation under the Committee’s direction.
Revocation
(2) The Investigations Committee may revoke the designation.
Powers of investigator
43 (1) For the purpose of investigating a licensee’s conduct and activities, an investigator may
(a) subject to subsection (3), enter the licensee’s business premises at any reasonable time and require the production of any document or other thing that is relevant to the investigation, and examine or copy the document or thing or remove it for examination or copying; and
(b) require the licensee, or a business partner or employee of the licensee or any person employed by the same employer as the licensee, to provide any information that is relevant to the investigation.
Privileged information
(2) An investigator may take any action under subsection (1) with respect to any privileged information, including privileged information contained in a document or other thing, unless the information
(a) is subject to litigation privilege or solicitor-client privilege or the professional secrecy of advocates and notaries;
(b) is not protected by the privilege set out in section 16.‍1 of the Patent Act or section 51.‍13 of the Trade-marks Act; and
(c) is not related to a patent, a trade-mark, a geographical indication or a mark referred to in paragraph 9(1)‍(e), (i), (i.‍1), (i.‍3), (n) or (n.‍1) of the Trade-marks Act.
Warrant to enter dwelling-house
(3) If the licensee’s business premises are in a dwelling-house, the investigator may enter them only with the occupant’s consent or under the authority of a warrant issued under section 44.
Receipt
(4) An investigator may remove a document or other thing from business premises under paragraph (1)‍(a) only if the investigator gives a person who appears to be in control of the premises a receipt for the document or thing.
Warrant
44 (1) On the application of an investigator, the Federal Court may issue a warrant authorizing an investigator to do anything set out in subsection (2) if the Court is satisfied by information on oath that
(a) there are reasonable grounds to believe that a licensee has committed professional misconduct or was incompetent;
(b) there are reasonable grounds to believe that there are documents or things in a place, including a dwelling-house, that are relevant to an investigation into the licensee’s conduct or activities; and
(c) the warrant is necessary because
(i) there are reasonable grounds to believe that the matter is urgent and that it would be impractical to carry out the investigation using only other investigative procedures,
(ii) there are reasonable grounds to believe that the powers conferred by section 43 have been or are likely to be ineffective,
(iii) there are reasonable grounds to believe that information in the documents or other things meets all the conditions set out in paragraphs 43(2)‍(a) to (c), or
(iv) section 43 does not authorize the investigator to enter the place.
Powers
(2) A warrant may authorize an investigator, subject to any conditions set out in the warrant, to
(a) enter and search the place referred to in paragraph (1)‍(b);
(b) examine or copy any document or other thing that is relevant to the investigation and that is in the place, including any document or thing that contains information that is privileged; and
(c) remove from the place any document or other thing that is relevant to the investigation, including any document or thing that contains information that is privileged.
Receipt
(3) An investigator who removes a document or other thing from a place under the warrant must give a receipt for the document or thing to a person who appears to be in control of the place.
Use of force
(4) In executing a warrant, an investigator may use force only if they are named in the warrant, are expressly authorized by it to use force and are accompanied by a peace officer.
Ex parte application
(5) An application under subsection (1) may be made ex parte.
Order — document or information
45 (1) On the application of an investigator, the Federal Court may make an order requiring a person to produce any document or other thing for examination, copying or removal by an investigator or to provide any information to an investigator, subject to any conditions that are specified in the order, if the Court is satisfied by information on oath that
(a) there are reasonable grounds to believe that a licensee has committed professional misconduct or was incompetent;
(b) there are reasonable grounds to believe that the document, thing or information is relevant to an investigation into the licensee’s conduct or activities; and
(c) the order is necessary because
(i) there are reasonable grounds to believe that the matter is urgent and that it would be impractical to carry out the investigation using only other investigative procedures,
(ii) there are reasonable grounds to believe that the powers conferred by section 43 have been or are likely to be ineffective,
(iii) paragraph 43(1)‍(b) does not authorize the investigator to require the person to provide the information, or
(iv) there are reasonable grounds to believe that the document or thing contains information that meets, or the information meets, all the conditions set out in paragraphs 43(2)‍(a) to (c).
Privileged information
(2) An order under subsection (1) may be made with respect to any privileged information, including privileged information contained in a document or other thing.
Ex parte application
(3) An application under subsection (1) may be made ex parte.
Receipt
(4) An investigator who removes a document or other thing produced under an order must give a receipt for the document or thing to the person who produces it.
Sealing and notification — legal counsel
46 (1) If an investigator requires the production of a document or other thing — or is about to examine, copy or remove it — under section 43, under a warrant issued under section 44 or under an order made under section 45, and the document or thing is in the possession of legal counsel or a firm of legal counsel,
(a) the investigator must not examine or copy the document or thing;
(b) legal counsel or a representative of the firm must place the document or thing in a package and seal and identify the package in accordance with the regulations;
(c) the investigator must retain and remove the package once it is sealed; and
(d) legal counsel or the firm must take all reasonable steps
(i) to notify the holder of a privilege with respect to the document or thing within the period prescribed by regulation, or
(ii) if the holder cannot be located within that period, to immediately notify the law society of the applicable province or the Chambre des notaires du Québec, as the case may be.
Objection
(2) If an investigator requires the production of a document or other thing — or is about to examine, copy or remove it — under section 43, under a warrant issued under section 44 or under an order made under section 45, a person in possession of the document or thing may object to its production, examination, copying or removal on one or more of the following grounds:
(a) the document or thing is not relevant to the investigation;
(b) if the investigator is acting under section 43, the document or thing contains information that meets all the conditions set out in paragraphs 43(2)‍(a) to (c);
(c) if the investigator is acting under the authority of a warrant or order, the production, examination, copying or removal of the document or thing is not authorized by the warrant or order.
Objection — sealing and notification
(3) If the person makes an objection under subsection (2),
(a) the investigator must not examine or copy the document or thing;
(b) the person must place the document or thing in a package and seal and identify the package in accordance with the regulations;
(c) the investigator must retain and remove the package once it is sealed; and
(d) if the person is not the owner of the document or thing or the holder of a privilege with respect to it, the person must immediately notify the owner or holder of the objection.
Application to Federal Court
(4) The legal counsel or firm referred to in subsection (1), the person who makes the objection under subsection (2) or any other person who has a right or interest in the document or other thing that is sealed may apply to the Federal Court in accordance with the regulations for a determination of whether any of the grounds set out in paragraphs (2)‍(a) to (c) apply with respect to the document or thing.
Handling of sealed package
(5) The sealed package is to be retained, opened or returned only in accordance with the regulations.
Return or application for retention order
47 (1) An investigator who, as a result of the application of any of sections 43 to 45 or the regulations referred to in subsection 46(5), is in possession of a document or other thing that is not in a sealed package must, within the applicable period determined in accordance with the regulations made under paragraph 76(1)‍(i), return the document or thing or apply to the Federal Court for a retention order under subsection (2).
Retention order
(2) On application by the investigator, the Federal Court may order that the document or thing may be retained by the investigator until no later than the conclusion of the investigation or, if an application is made to the Discipline Committee under subsection 49(1), until the final disposition of the proceedings before the Discipline Committee and any appeals. If the Court does not order that the document or thing be retained, the document or thing must be returned as soon as feasible.
Application for return
48 (1) A person who has a right or interest in a document or other thing that, as a result of the application of any of sections 43 to 45 or the regulations referred to in subsection 46(5), is in the possession of an investigator and that is not in a sealed package may, on giving notice to the Investigations Committee, apply to the Federal Court for an order that the document or thing be returned or that any copies of the document or thing made by or on behalf of the Committee or an investigator be destroyed.
Order
(2) The Court may order, on any conditions that it considers appropriate,
(a) that the document or thing be returned; and
(b) that any copies of the document or thing made by or on behalf of the Investigations Committee or an investigator be destroyed, if the removal of the document or thing by an investigator was not authorized under this Act.
Conclusion of Investigation
Application or dismissal
49 (1) If, at the conclusion of an investigation, the Investigations Committee is satisfied that there is sufficient evidence that the licensee has committed professional misconduct or was incompetent, the Committee must apply to the Discipline Committee for a decision as to whether the licensee committed professional misconduct or was incompetent. Otherwise, the Investigations Committee must dismiss the matter.
Written representations
(2) The Investigations Committee must consider any written representations made by the licensee under section 38 before the conclusion of the investigation.
Notice of application or dismissal
(3) The Investigations Committee must, in writing, notify the licensee and any complainant of the application or dismissal and, in the case of dismissal, the reasons for it.
Limitation
(4) The Investigations Committee is not permitted to disclose privileged information in its notice to the licensee or complainant.
Withdrawal of application
50 The Investigations Committee may withdraw an application to the Discipline Committee only if the Investigations Committee is no longer satisfied that there is sufficient evidence that the licensee has committed professional misconduct or was incompetent.
Disciplinary Proceedings
Oral hearing
51 The Discipline Committee must hold an oral hearing for every application made by the Investigations Committee in order to determine whether a licensee committed professional misconduct or was incompetent.
Hearings open to public
52 Except to the extent necessary to protect privileged or confidential information, the hearings of the Discipline Committee are open to the public.
Parties
53 The Investigations Committee and the licensee are parties to the application.
Right of complainant to make submissions
54 If the application results from a complaint, the complainant is entitled to make oral and written submissions to the Discipline Committee.
Powers
55 (1) The Discipline Committee has the power
(a) to summon and enforce the appearance of persons and compel them to give oral or written evidence on oath and to produce any document or other thing that the Committee considers necessary to decide the application, in the same manner and to the same extent as a superior court of record;
(b) to administer oaths; and
(c) to accept any evidence, whether admissible in a court of law or not.
Privileged information
(2) The Discipline Committee may take any action referred to in subsection (1) with respect to information that is privileged.
Powers before decision
56 (1) Before making a decision under section 57, the Discipline Committee may take any action referred to in any of paragraphs 57(3)‍(a) to (c) if the Discipline Committee is satisfied that it is necessary for the protection of the public.
Action is provisional
(2) Any action taken under subsection (1) is provisional and ceases to have effect
(a) after the decision on the application is made, unless the action is confirmed in the decision; or
(b) if the application is withdrawn.
Decision on application
57 (1) After the hearing of an application, the Discipline Committee must decide whether the licensee has committed professional misconduct or was incompetent.
No professional misconduct or incompetence
(2) If the Discipline Committee decides that the licensee did not commit professional misconduct or was not incompetent, the Committee must dismiss the application.
Professional misconduct or incompetence
(3) If the Discipline Committee decides that the licensee has committed professional misconduct or was incompetent, the Committee may, in its decision,
(a) impose conditions on a licence of the licensee;
(b) impose restrictions on the licensee’s entitlement to represent persons under section 27 or 30;
(c) suspend a licence of the licensee for a period of not more than two years or until specified conditions are met, or both;
(d) revoke a licence of the licensee;
(e) reprimand the licensee;
(f) require the licensee to pay a penalty of not more than $10,000 to the College;
(g) require the licensee to pay to the College or any complainant all or a portion of the costs incurred by them during the application before the Committee;
(h) require the licensee to reimburse all or a portion of the fees or disbursements paid to the licensee by a client; and
(i) take or require any other action that the Committee considers appropriate in the circumstances.
Decision and reasons in writing
(4) The Discipline Committee must give its decision and the reasons for it in writing.
Decision and reasons available to public
(5) A decision and the reasons for it, other than any privileged and confidential information contained in the decision or reasons, must be made available to the public on the College’s website.
Notice to Registrar
58 (1) The Discipline Committee must provide a copy of every decision made under section 57 to the Registrar.
Notice to licensees — revocation or suspension
(2) The Registrar must notify all licensees of every decision made under subsection 57(3) to revoke or suspend a licence.
Notice to licensees — dismissal of application
(3) The Registrar must, if requested by the licensee who was the subject of an application to the Discipline Committee that was dismissed, notify all licensees of the dismissal.
Appeal to Federal Court
59 A party to an application may appeal a decision of the Discipline Committee made under section 57 to the Federal Court within 30 days after the day on which the decision is made.
Filing of decision in Federal Court
60 (1) The College may file in the Federal Court a certified copy of a final decision of the Discipline Committee made under section 57 that is not subject to appeal.
Effect of filing
(2) On the certified copy being filed, the decision becomes and may be enforced as an order of the Federal Court.
Suspension lifted if conditions met
61 (1) If the Discipline Committee suspends a licence under paragraph 57(3)‍(c) until specified conditions are met, the Committee must, on application by the licensee, lift the suspension if the Committee is satisfied that the conditions are met.
Ex parte application
(2) An application under subsection (1) may be made ex parte.
Notice to Registrar
(3) The Discipline Committee must provide written notice to the Registrar as soon as feasible after it lifts the suspension.
Revocation by Registrar
(4) The Registrar may, at any time after the second anniversary of the day on which a licence is suspended under paragraph 57(3)‍(c) until specified conditions are met and after giving at least 30 days’ written notice to the licensee, revoke the licence if the suspension has not been lifted under subsection (1).
Notification
(5) The Registrar must notify the licensee in writing as soon as feasible after their licence is revoked.
Amounts paid as penalty
62 Amounts paid to the College as a penalty under paragraph 57(3)‍(f) may be expended only for the purpose of supporting the mental health of licensees.
Rules of procedure
63 The Discipline Committee may make rules respecting the practice and procedure before it and rules for carrying out its work and for the management of its internal affairs.
Confidentiality
No waiver
64 For greater certainty, the disclosure of privileged information to the College, including to the Investigations Committee or to the Discipline Committee, or to an investigator does not constitute a waiver of the privilege.
No disclosure
65 (1) Subject to subsection (2), the following persons must not disclose a complaint received by the College or any privileged or confidential information obtained in the course of an investigation or proceeding under this Act:
(a) a current or former director of the Board;
(b) a current or former member of the Investigations Committee or of the Discipline Committee;
(c) the Registrar or a former Registrar;
(d) a current or former investigator;
(e) a current or former officer, employee, agent or mandatary of the College;
(f) a person who is or has been engaged by the College.
Exceptions
(2) A person referred to in subsection (1) may disclose a complaint or information referred to in that subsection if
(a) the disclosure is for the purpose of permitting the exercise of powers or the performance of duties or functions under this Act, including in connection with a proceeding under this Act;
(b) the information is available to the public;
(c) the disclosure is to the person’s legal counsel;
(d) the person has obtained the written consent of all persons whose rights or interests might reasonably be affected by the disclosure; or
(e) there are reasonable grounds to believe that
(i) there is a significant risk of harm to any person if the disclosure is not made, and
(ii) making the disclosure is likely to reduce the risk.
Testimony and production
(3) A person referred to in subsection (1) is not required, in any proceeding other than a proceeding under this Act,
(a) to give testimony on a complaint received by the College or on any privileged or confidential information that the person is prohibited from disclosing under that subsection; or
(b) to produce such a complaint or any document or other thing that contains any such privileged or confidential information.
Application for order authorizing disclosure
66 (1) The College may apply to the Federal Court for an order authorizing the disclosure of confidential information that would be prohibited by section 65 to a law enforcement agency or other public authority.
Limitation
(2) The Court must not make an order if the information is privileged or if it was obtained by the College as a result of a person making, in the course of an investigation or proceeding under this Act, an oral or written statement that may tend to incriminate the person.
Documents and other things
(3) An order that authorizes the disclosure of information may also authorize the delivery of documents or other things that are in the possession of the College and that relate to the information.
Prohibitions and Offences
Claiming to be patent agent
67 A person, other than a patent agent whose licence is not suspended, must not
(a) use the title “patent agent” or a variation or abbreviation of that title, or any words, name or designation, in a manner that leads to a reasonable belief that the person is a patent agent; or
(b) represent themselves, in any way or by any means, to be a patent agent.
Claiming to be trade-mark agent
68 A person, other than a trade-mark agent whose licence is not suspended, must not
(a) use the title “trade-mark agent” or a variation or abbreviation of that title, or any words, name or designation, in a manner that leads to a reasonable belief that the person is a trade-mark agent; or
(b) represent themselves, in any way or by any means, to be a trade-mark agent.
Offence and punishment — section 67 or 68
69 (1) Every person who contravenes section 67 or 68 is guilty of an offence and liable on summary conviction to a fine of not more than
(a) $25,000 for a first offence; and
(b) $50,000 for a second or subsequent offence.
Imprisonment precluded
(2) If a person is convicted of an offence under subsection (1), no imprisonment is to be imposed as punishment for the offence or in default of payment of any fine imposed as punishment in relation to the offence.
Due diligence
(3) A person is not to be found guilty of an offence under subsection (1) if they establish that they exercised due diligence to prevent the commission of the offence.
Unauthorized representation before Patent Office
70 (1) Subject to subsection (2) and the regulations, a person must not represent another person in the presentation and prosecution of applications for patents or in other business before the Patent Office.
Exception
(2) Subsection (1) does not apply to a patent agent whose licence is not suspended, to legal counsel who is providing legal services as authorized by law or to a person who is part of a class of persons exempted under the regulations.
Unauthorized representation before Office of the Registrar of Trade-marks
71 (1) Subject to subsection (2) and the regulations, a person must not represent another person in the presentation and prosecution of applications for the registration of trade-marks or in other business before the Office of the Registrar of Trade-marks.
Exception
(2) Subsection (1) does not apply to a trade-mark agent whose licence is not suspended, to legal counsel who is providing legal services as authorized by law or to a person who is part of a class of persons exempted under the regulations.
Regulations
72 The Governor in Council may make regulations exempting an activity, a class of persons or an activity that is performed by a class of persons from the application of subsection 70(1) or 71(1).
Offence and punishment — section 70 or 71
73 (1) Every person who contravenes section 70 or 71 is guilty of an offence and liable on summary conviction
(a) for a first offence, to a fine of not more than $25,000 or to imprisonment for a term of not more than six months, or to both; and
(b) for a second or subsequent offence, to a fine of not more than $50,000 or to imprisonment for a term of not more than six months, or to both.
Due diligence
(2) A person is not to be found guilty of an offence under subsection (1) if they establish that they exercised due diligence to prevent the commission of the offence.
Injunction
74 On application by the College, if the Federal Court is satisfied that a contravention of section 67, 68, 70 or 71 is being or is likely to be committed, the Court may grant an injunction, subject to any conditions that it considers appropriate, ordering any person to cease or refrain from any activity related to that contravention or ordering the person to take any measure that the Court considers appropriate.
By-laws and Regulations
By-laws
75 (1) The Board may make by-laws respecting any matter necessary to carry on the activities of the College, including by-laws
(a) respecting the election of directors, the terms of elected directors and their removal;
(b) establishing ineligibility criteria for the purposes of subparagraphs 14(f)‍(ii) and 17(h)‍(iii);
(c) respecting the filling of vacancies caused by the temporary absence or incapacity of elected directors;
(d) respecting the remuneration and expenses of directors;
(e) respecting the election and removal of the Chairperson of the Board and the Chairperson’s duties;
(f) respecting the duties and functions of the Board and the meetings of the Board, including quorum;
(g) respecting the conflicts of interest of directors, members of the Investigations Committee and members of the Discipline Committee;
(h) respecting the duties and functions of the Registrar;
(i) respecting the maintenance of the Register of Patent Agents and the Register of Trade-mark Agents and information that is required to be included in those Registers;
(j) respecting the classes of firm in connection with which a licensee may work as a licensee;
(k) fixing the annual fee — or the manner of determining the annual fee — that is to be paid by licensees;
(l) fixing any other fee — or the manner of determining any other fee — that is to be paid by licensees, including any fee for the late payment of another fee;
(m) establishing the time within which and the manner in which any fees or other amounts are to be paid;
(n) respecting the information and documents that licensees must provide to the College;
(o) respecting continuing professional development requirements for licensees;
(p) respecting requirements for licensees to do pro bono work;
(q) respecting the professional liability insurance that licensees are required to maintain;
(r) exempting licensees from the requirement to be insured against professional liability;
(s) respecting the suspension and revocation of licences under section 35;
(t) respecting the surrender of licences and applications for a surrender; and
(u) respecting the notification of licensees under section 38.
Different treatment
(2) The by-laws made under paragraphs (1)‍(j) to (u) may distinguish among classes of licensees or licences.
For greater certainty
(3) For greater certainty, by-laws made under paragraphs (1)‍(j) to (u) are regulations for the purposes of the Statutory Instruments Act.
Regulations — Governor in Council
76 (1) The Governor in Council may make regulations for carrying out the purposes and provisions of this Act, including regulations
(a) respecting the Investigations Committee, the Discipline Committee and other committees of the College, including the composition of those committees, the eligibility for membership in them, the terms of the members and their removal;
(b) respecting the reports and information that must be provided or submitted to the Minister;
(c) respecting conditions to be imposed on licences or classes of licences;
(d) respecting the requirements that individuals or classes of individuals must meet under section 26 or 29, including requirements in relation to qualifying examinations and in relation to fees with respect to qualifying examinations;
(e) respecting what constitutes representation for the purposes of sections 27 and 70 or for the purposes of sections 30 and 71;
(f) respecting restrictions on the entitlement of licensees or classes of licensees to provide representation under section 27 or 30;
(g) respecting the information to be included in the Register of Patent Agents or the Register of Trade-mark Agents;
(h) respecting the sealing of documents and other things and objections under section 46, including in relation to notifications, the identification of sealed packages, applications to the Federal Court and the retention, opening and return of sealed packages; and
(i) respecting the determination of the applicable periods referred to in subsection 47(1).
Authorization
(2) Regulations made under paragraphs (1)‍(c), (d), (f) and (g) may authorize the College to make by-laws with respect to all or part of the subject matter of the regulations and, for greater certainty, those by-laws are regulations for the purposes of the Statutory Instruments Act.
Regulations — sealed packages
(3) Regulations made under paragraph (1)‍(h) may authorize the Federal Court to make orders respecting the retention, opening or return of sealed packages.
Regulations prevail
77 The regulations prevail over the by-laws to the extent of an inconsistency or conflict between them.
Transitional Provisions
Definition of coming-into-force day
78 In sections 79 to 86, coming-into-force day means the day on which section 13 comes into force.
Initial organization of board
79 (1) Before the coming-into-force day, the College’s board of directors is to be composed of five directors appointed by the Minister of Industry.
Appointment on recommendation
(2) Two of the directors are to be appointed on the recommendation of the Intellectual Property Institute of Canada, with one to be an individual whose name is on the register kept under section 15 of the Patent Act and the other to be an individual whose name is on the list of trade-mark agents kept under section 28 of the Trade-marks Act.
Chairperson
(3) The Minister of Industry must designate a Chairperson from among the directors.
Deemed election or appointment
(4) The directors appointed on the recommendation of the Intellectual Property Institute of Canada who hold office on the coming-into-force day are deemed to have been elected under subsection 13(5) on that day, for a term that ends on the earlier of the day on which the first election is held under that subsection and the first anniversary of the coming-into-force day. The other directors who hold office on the coming-into-force day are deemed to have been appointed under subsection 13(3) on that day for a term that ends on the first anniversary of that day.
For greater certainty
(5) For greater certainty, section 17 applies as of the coming-into-force day with respect to directors who are deemed to be elected or appointed under subsection (4).
Removal for cause
(6) Before the coming-into-force day, a director appointed under subsection (1) may be removed for cause by the Minister of Industry.
Remuneration
(7) Before the coming-into-force day, the College may pay the remuneration and expenses that it fixes to the directors.
Reference to the Board
(8) Any reference in this Act to the Board is, until the coming-into-force day, a reference to the board of directors as constituted under this section.
Confirmation of by-laws
80 Any by-laws that are made by the Board before the first election is held under subsection 13(5) are repealed on the 180th day after the day on which the first election is held, unless they are confirmed by a resolution of the Board, as it is constituted after that election, before that 180th day.
College not a Crown Corporation
81 Despite Part X of the Financial Administration Act, the College is not a Crown corporation within the meaning of that Act.
Deemed issued patent agent licence
82 An individual is deemed to have been issued a patent agent licence under subsection 26(1) on the coming-into-force day if their name was, on the day before the coming-into-force day, on the register kept under section 15 of the Patent Act.
Deemed issued trade-mark agent licence
83 An individual is deemed to have been issued a trade-mark agent licence under subsection 29(1) on the coming-into-force day if their name was, on the day before the coming-into-force day, on the list of trade-mark agents kept under section 28 of the Trade-marks Act.
Provision of information — patents
84 The Commissioner of Patents may, for the purpose of enabling the College or the Registrar to exercise their powers or perform their duties and functions under this Act, provide the Registrar with information relating to an individual or firm whose name is or was on the register kept under section 15 of the Patent Act, an individual who has sat for the qualifying examination for patent agents or an individual who has notified the Commissioner in writing of their intention to sit for the examination, including
(a) the individual’s or firm’s name and contact information and, in the case of an individual, the name of any firm of which they are a member;
(b) whether the Commissioner has refused to recognize the individual or firm as a patent agent or attorney under section 16 of the Patent Act;
(c) any complaints against the individual or firm; and
(d) the results of any qualifying examinations for patent agents.
Provision of information — trade-marks
85 The Registrar of Trade-marks may, for the purpose of enabling the College or the Registrar to exercise their powers or perform their duties and functions under this Act, provide the Registrar with information relating to an individual or firm whose name is or was on the list of trade-mark agents kept under section 28 of the Trade-marks Act, an individual who has sat for the qualifying examination for trade-mark agents or an individual who has notified the Registrar of Trade-marks in writing of their intention to sit for the examination, including
(a) the individual’s or firm’s name and contact information and, in the case of an individual, the name of any firm of which they are a member;
(b) any complaints against the individual or firm; and
(c) the results of any qualifying examinations for trade-mark agents.
Regulations — transitional matters
86 Without limiting the generality of section 76, the Governor in Council may make regulations respecting transitional matters relating to
(a) qualifying examinations for patent agents and trade-mark agents;
(b) the requirements to be met under section 26 by an individual who has sat for the qualifying examination for patent agents before the coming-into-force day or who has, before that day, notified the Commissioner of Patents in writing of their intention to sit for the examination but whose name was not, on the day before that day, on the register kept under section 15 of the Patent Act; and
(c) the requirements to be met under section 29 by an individual who has sat for the qualifying examination for trade-mark agents before the coming-into-force day or who has, before that day, notified the Registrar of Trade-marks in writing of their intention to sit for the examination but whose name was not, on the day before that day, on the list of trade-mark agents kept under section 28 of the Trade-marks Act.
Consequential Amendments
R.‍S.‍, c. A-1
Access to Information Act
248 Schedule I to the Access to Information Act is amended by adding the following in alphabetical order under the heading “Other Government Institutions”:
College of Patent Agents and Trade-mark Agents
Collège des agents de brevets et des agents de marques de commerce
R.‍S.‍, c. P-4
Patent Act
249 Section 2 of the Patent Act is amended by adding the following in alphabetical order:
patent agent has the same meaning as in section 2 of the College of Patent Agents and Trade-mark Agents Act; (agent de brevets)
250 (1) Paragraph 12(1)‍(j) of the Act is repealed.
(2) Subsection 12(1) of the Act is amended by adding the following after paragraph (j):
(j.‍001) respecting the submission, including in electronic form and by electronic means, of documents and information to the Commissioner or the Patent Office, including the time at which they are deemed to be received by the Commissioner or the Patent Office;
(j.‍002) respecting communications between the Commissioner and any other person;
(3) Subsection 12(1) of the Act is amended by adding the following after paragraph (j.‍002):
(j.‍003) respecting the circumstances in which an applicant, patentee or other person may or must be represented in business before the Patent Office by a patent agent whose licence is not suspended or by another person;
251 Sections 15 and 16 of the Act are repealed.
252 (1) Paragraph 16.‍1(1)‍(a) of the Act is replaced by the following:
(a) it is between a patent agent and their client;
(2) Subsections 16.‍1(4) and (5) of the Act are replaced by the following:
Patent agents — country other than Canada
(4) A communication between an individual who is authorized to act as the equivalent of a patent agent under the law of a country other than Canada and that individual’s client that is privileged under the law of that other country and that would be privileged under subsection (1) had it been made between a patent agent and their client is deemed to be a communication that meets the conditions set out in paragraphs (1)‍(a) to (c).
Individual acting on behalf of patent agent or client
(5) For the purposes of this section, a patent agent or an individual who is authorized to act as the equivalent of a patent agent under the law of a country other than Canada includes an individual acting on their behalf and a client includes an individual acting on the client’s behalf.
253 Section 78.‍1 of the Act is replaced by the following:
Patent applications filed before October 1, 1989
78.‍1 Applications for patents in Canada filed before October 1, 1989 shall be dealt with and disposed of in accordance with section 38.‍1 and with the provisions of this Act, other than section 15, as they read immediately before October 1, 1989.
R.‍S.‍, c. P-21
Privacy Act
254 The schedule to the Privacy Act is amended by adding the following in alphabetical order under the heading “Other Government Institutions”:
College of Patent Agents and Trade-mark Agents
Collège des agents de brevets et des agents de marques de commerce
R.‍S.‍, c. T-13
Trade-marks Act
255 Section 28 of the Trade-marks Act is repealed.
256 (1) Paragraph 29(1)‍(c) of the Act is repealed.
(2) Subsection 29(2) of the Act is replaced by the following:
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 list, or of any of those applications, requests or documents.
257 (1) Paragraph 51.‍13(1)‍(a) of the Act is replaced by the following:
(a) it is between a trade-mark agent and their client;
(2) Subsections 51.‍13(4) and (5) of the Act are replaced by the following:
Trade-mark agents — country other than Canada
(4) A communication between an individual who is authorized to act as the equivalent of a trade-mark agent under the law of a country other than Canada and that individual’s client that is privileged under the law of that other country and that would be privileged under subsection (1) had it been made between a trade-mark agent and their client is deemed to be a communication that meets the conditions set out in paragraphs (1)‍(a) to (c).
Individual acting on behalf of trade-mark agent or client
(5) For the purposes of this section, a trade-mark agent or an individual who is authorized to act as the equivalent of a trade-mark agent under the law of a country other than Canada includes an individual acting on their behalf and a client includes an individual acting on the client’s behalf.
(3) Section 51.‍13 of the Act is amended by adding the following after subsection (6):
Definition of trade-mark agent
(7) In this section, trade-mark agent has the same meaning as in section 2 of the College of Patent Agents and Trade-mark Agents Act.
258 (1) Paragraph 65(c.‍1) of the Act is repealed.
(2) Section 65 of the Act is amended by striking out “and” at the end of paragraph (d.‍1) and by adding the following after paragraph (e):
(f) the provision of documents, fees and information to the Registrar, including the time at which they are deemed to be received by the Registrar; and
(g) communications between the Registrar and any other person.
Coordinating Amendments
2014, c. 39
259 (1) In this section, other Act means the Economic Action Plan 2014 Act, No. 2.
(2) If subsection 118(4) of the other Act comes into force before subsection 250(2) of this Act, then that subsection 250(2) is deemed never to have come into force and is repealed.
(3) If subsection 250(2) of this Act comes into force before subsection 118(4) of the other Act, then, on the day on which that subsection 118(4) comes into force, paragraphs 12(1)‍(j.‍001) and (j.‍002) of the Patent Act are repealed.
(4) If subsection 118(4) of the other Act comes into force on the same day as subsection 250(2) of this Act, then that subsection 250(2) is deemed never to come into force and is repealed.
(5) If subsection 118(4) of the other Act comes into force before subsection 250(3) of this Act, then
(a) that subsection 250(3) is repealed; and
(b) on the day on which section 249 of this Act comes into force, paragraph 12(1)‍(j.‍01) of the Patent Act is replaced by the following:
(j.‍01) respecting the circumstances in which an applicant, patentee or other person may or must be represented in business before the Patent Office by a patent agent whose licence is not suspended or by another person;
(6) If subsection 250(3) of this Act comes into force before subsection 118(4) of the other Act, then, on the day on which that subsection 118(4) comes into force,
(a) paragraph 12(1)‍(j.‍003) of the Patent Act is repealed; and
(b) paragraph 12(1)‍(j.‍01) of the Patent Act is replaced by the following:
(j.‍01) respecting the circumstances in which an applicant, patentee or other person may or must be represented in business before the Patent Office by a patent agent whose licence is not suspended or by another person;
(7) If subsection 118(4) of the other Act comes into force on the same day as subsection 250(3) of this Act, then
(a) that subsection 250(3) is deemed never to have come into force and is repealed; and
(b) paragraph 12(1)‍(j.‍01) of the Patent Act is replaced by the following:
(j.‍01) respecting the circumstances in which an applicant, patentee or other person may or must be represented in business before the Patent Office by a patent agent whose licence is not suspended or by another person;
(8) If section 251 of this Act comes into force before section 119 of the other Act, then that section 119 is repealed.
(9) If section 119 of the other Act comes into force on the same day as section 251 of this Act, then that section 119 is deemed never to have come into force and is repealed.
(10) If section 139 of the other Act comes into force before section 253 of this Act, then that section 253 is repealed.
(11) If section 139 of the other Act comes into force on the same day as section 253 of this Act, then that section 253 is deemed never to have come into force and is repealed.
2014, c. 39 and 2015, c. 36
260 (1) The following definitions apply in this section.
first Act means the Economic Action Plan 2014 Act, No. 2. (première loi)
second Act means the Economic Action Plan 2015 Act, No. 1. (deuxième loi)
(2) On the first day on which both section 139 of the first Act and section 251 of this Act are in force,
(a) paragraph 78.‍22(b) of the Patent Act is amended by striking out the reference to “15” and by making any grammatical changes that the circumstances require; and
(b) section 64 of the second Act, if it is not in force on that day, is amended by striking out the reference to “15” in the paragraph 78.‍22(b) that it enacts and by making any grammatical changes to that paragraph that the circumstances require.
(3) If subsection (2) produces its effects on the day on which section 64 of the second Act comes into force, then that section 64 is deemed to have come into force before that subsection produces its effects.
(4) On the first day on which section 139 of the first Act is in force and either section 205 of this Act is in force or subsection 210(6) of this Act has produced its effects,
(a) paragraph 78.‍22(b) of the Patent Act is amended by striking out the reference to “15.‍1” and by making any grammatical changes that the circumstances require; and
(b) section 64 of the second Act, if it is not in force on that day, is amended by striking out the reference to “15.‍1” in the paragraph 78.‍22(b) that it enacts and by making any grammatical changes to that paragraph that the circumstances require.
(5) If subsection (4) produces its effects on the day on which section 64 of the second Act comes into force, then that section 64 is deemed to have come into force before that subsection produces its effects.
2014, c. 20
261 (1) In this section, other Act means the Economic Action Plan 2014 Act, No. 1.
(2) If section 255 of this Act comes into force before section 338 of the other Act, then that section 338 is repealed.
(3) If section 338 of the other Act comes into force on the same day as section 255 of this Act, then that section 338 is deemed to have come into force before that section 255.
(4) If section 357 of the other Act comes into force before subsection 258(1) of this Act, then that subsection 258(1) is replaced by the following:
258 (1) Paragraph 65(f) of the Act is repealed.
(5) If subsection 258(1) of this Act comes into force before section 357 of the other Act, then that section 357 is amended by repealing the paragraph 65(f) that it enacts.
(6) If section 357 of the other Act comes into force on the same day as subsection 258(1) of this Act, then that section 357 is deemed to have come into force before that subsection 258(1) and subsection (4) applies as a consequence.
2014, c. 20 and c. 32
262 (1) The following definitions apply in this section.
first Act means the Economic Action Plan 2014 Act, No. 1.‍ (première loi)
second Act means the Combating Counterfeit Products Act.‍ (deuxième loi)
(2) If section 357 of the first Act comes into force on or before the day on which subsection 258(2) of this Act comes into force, then
(a) that subsection 258(2) is deemed never to have come into force and is repealed; and
(b) paragraph 65(l) of the English version of the Trade-marks Act is replaced by the following:
(l) respecting communications between the Registrar and any other person;
(3) If subsection 50(3) of the second Act comes into force on or before the day on which subsection 258(2) of this Act comes into force and section 357 of the first Act is not in force on that day, then
(a) that subsection 258(2) is deemed never to have come into force and is repealed;
(b) section 65 of the Trade-marks Act is amended by striking out “and” at the end of paragraph (e), by adding “and” at the end of paragraph (f) and by adding the following after paragraph (f):
(g) communications between the Registrar and any other person.
(c) on the day on which section 357 of the first Act comes into force, paragraph 65(l) of the English version of the Trade-marks Act is replaced by the following:
(l) respecting communications between the Registrar and any other person;
(4) If subsection 258(2) of this Act comes into force before section 357 of the first Act and subsection 50(3) of the second Act, then
(a) that subsection 50(3) is repealed;
(b) subsections 367(85) and (86) of the first Act are repealed; and
(c) on the day on which that section 357 comes into force, paragraph 65(l) of the English version of the Trade-marks Act is replaced by the following:
(l) respecting communications between the Registrar and any other person;
2015, c. 36
263 (1) In this section, other Act means the Economic Action Plan 2015 Act, No. 1.
(2) If subsection 70(7) of the other Act produces its effects before section 255 of this Act comes into force, then
(a) paragraphs 70(1)‍(a) and (b) of the Trade-marks Act are replaced by the following:
(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, 40 and 66;
(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; and
(b) on the day on which that section 255 comes into force, paragraph 70(1)‍(b) of the Trade-marks Act is replaced by the following:
(b) the definition Nice Classification in section 2, subsections 6(2) to (4), section 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;
(3) If section 255 of this Act comes into force before subsection 70(7) of the other Act produces its effects, then, on the day on which that subsection 70(7) produces its effects, paragraphs 70(1)‍(a) and (b) of the Trade-marks Act are replaced by the following:
(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), section 36, subsections 38(6) to (8) and sections 39, 40 and 66;
(b) the definition Nice Classification in section 2, subsections 6(2) to (4), section 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;
(4) If subsection 70(7) of the other Act produces its effects on the same day as section 255 of this Act comes into force, then paragraphs 70(1)‍(a) and (b) of the Trade-marks Act are replaced by the following:
(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, 40 and 66;
(b) the definition Nice Classification in section 2, subsections 6(2) to (4), section 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;
Coming into Force
Order in council
264 The following provisions come into force on a day to be fixed by order of the Governor in Council:
(a) the definition Board in section 2, sections 11 to 20, 25 to 32, 34 to 62 and 64 to 74 and paragraphs 76(1)‍(c) to (f), (h) and (i) of the College of Patent Agents and Trade-mark Agents Act, as enacted by section 247; and
(b) section 249, subsections 250(1) and (3), sections 251 to 253 and 255 to 257 and subsection 258(1).
SUBDIVISION E 
Amendments relating to preservation of usage rights
R.‍S.‍, c. B-3; 1992, c. 27, s. 2
Bankruptcy and Insolvency Act
265 Subsection 65.‍11(7) of the French version of the Bankruptcy and Insolvency Act is replaced by the following:
Propriété intellectuelle
(7) Si le débiteur a autorisé par contrat une personne à utiliser un droit de propriété intellectuelle, la résiliation n’empêche pas la personne de l’utiliser ni d’en faire respecter l’utilisation exclusive, à condition qu’elle respecte ses obligations contractuelles à l’égard de l’utilisation de ce droit, et ce, pour la période prévue au contrat et pour toute prolongation de celle-ci dont elle se prévaut de plein droit.
266 Section 65.‍13 of the Act is amended by adding the following after subsection (8):
Restriction — intellectual property
(9) If, on the day on which a notice of intention is filed under section 50.‍4 or a copy of the proposal is filed under subsection 62(1), the insolvent person is a party to an agreement that grants to another party a right to use intellectual property that is included in a sale or disposition authorized under subsection (7), that sale or disposition does not affect the other party’s right to use the intellectual property — including the other party’s right to enforce an exclusive use — during the term of the agreement, including any period for which the other party extends the agreement as of right, as long as the other party continues to perform its obligations under the agreement in relation to the use of the intellectual property.
267 The Act is amended by adding the following after section 72:
Intellectual property — sale or disposition
72.‍1 (1) If the bankrupt is a party to an agreement that grants to another party a right to use intellectual property that is included in a sale or disposition by the trustee, that sale or disposition does not affect that other party’s right to use the intellectual property — including the other party’s right to enforce an exclusive use — during the term of the agreement, including any period for which the other party extends the agreement as of right, as long as the other party continues to perform its obligations under the agreement in relation to the use of the intellectual property.
Intellectual property — disclaimer or resiliation
(2) If the bankrupt is a party to an agreement that grants to another party a right to use intellectual property, the disclaimer or resiliation of that agreement by the trustee does not affect that other party’s right to use the intellectual property — including the other party’s right to enforce an exclusive use — during the term of the agreement, including any period for which the other party extends the agreement as of right, as long as the other party continues to perform its obligations under the agreement in relation to the use of the intellectual property.
268 The Act is amended by adding the following after section 246:
Intellectual property — sale or disposition
246.‍1 (1) If the insolvent person or the bankrupt is a party to an agreement that grants to another party a right to use intellectual property that is included in a sale or disposition by the receiver, that sale or disposition does not affect that other party’s right to use the intellectual property — including the other party’s right to enforce an exclusive use — during the term of the agreement, including any period for which the other party extends the agreement as of right, as long as the other party continues to perform its obligations under the agreement in relation to the use of the intellectual property.
Intellectual property — disclaimer or resiliation
(2) If the insolvent person or the bankrupt is a party to an agreement that grants to another party a right to use intellectual property, the disclaimer or resiliation of that agreement by the receiver does not affect that other party’s right to use the intellectual property — including the other party’s right to enforce an exclusive use — during the term of the agreement, including any period for which the other party extends the agreement as of right, as long as the other party continues to perform its obligations under the agreement in relation to the use of the intellectual property.
R.‍S.‍, c. C-36
Companies’ Creditors Arrangement Act
269 Section 36 of the Companies’ Creditors Arrangement Act is amended by adding the following after subsection (7):
Restriction — intellectual property
(8) If, on the day on which an order is made under this Act in respect of the company, the company is a party to an agreement that grants to another party a right to use intellectual property that is included in a sale or disposition authorized under subsection (6), that sale or disposition does not affect that other party’s right to use the intellectual property — including the other party’s right to enforce an exclusive use — during the term of the agreement, including any period for which the other party extends the agreement as of right, as long as the other party continues to perform its obligations under the agreement in relation to the use of the intellectual property.
Transitional Provisions
Bankruptcy and Insolvency Act
270 Subsections 65.‍11(7) and 65.‍13(9) and sections 72.‍1 and 246.‍1 of the Bankruptcy and Insolvency Act, as enacted by sections 265 to 268, apply only in respect of proceedings that are commenced under that Act on or after the day on which this section comes into force.
Companies’ Creditors Arrangement Act
271 Subsection 36(8) of the Companies’ Creditors Arrangement Act, as enacted by section 269, applies only in respect of proceedings that are commenced under that Act on or after the day on which this section comes into force.
Coming into Force
Order in council
272 This Subdivision comes into force on a day to be fixed by order of the Governor in Council.
SUBDIVISION F 
Privileged Information
R.‍S.‍, c. A-1
Access to Information Act
273 The Access to Information Act is amended by adding the following after section 23:
Protected information — patents and trade-marks
23.‍1 The head of a government institution may refuse to disclose any record requested under this Act that contains information that is subject to the privilege set out in section 16.‍1 of the Patent Act or section 51.‍13 of the Trade-marks Act.
R.‍S.‍, c. P-21
Privacy Act
274 The Privacy Act is amended by adding the following after section 27:
Protected information — patents and trade-marks
27.‍1 The head of a government institution may refuse to disclose any personal information requested under subsection 12(1) that is subject to the privilege set out in section 16.‍1 of the Patent Act or section 51.‍13 of the Trade-marks Act.
2002, c. 28
Related Amendment to the Pest Control Products Act
275 Paragraph 42(2)‍(g) of the Pest Control Products Act is replaced by the following:
(g) any advice from a person or body referred to in paragraph 44(1)‍(f), unless disclosure of the advice may be refused under section 23 or 23.‍1 of the Access to Information Act;
Coordinating Amendments
2014, c. 20
276 (1) In this section, other Act means the Economic Action Plan 2014 Act, No. 1.
(2) If subsection 366(1) of the other Act comes into force before the day on which this Act receives royal assent, then, on that day, the English version of this Act, other than this section, is amended by replacing “trade-mark”, “trade-marks”, “Trade-mark” and “Trade-marks” with “trademark”, “trademarks”, “Trademark” and “Trademarks”, respectively.
(3) If subsection 366(1) of the other Act comes into force on the day on which this Act receives royal assent, then this Act is deemed to have received royal assent before that subsection 366(1) comes into force.
Bill C-58
277 If Bill C-58, introduced in the 1st session of the 42nd Parliament and entitled An Act to amend the Access to Information Act and the Privacy Act and to make consequential amendments to other Acts, receives royal assent, then, on the first day on which both section 10 of that Act and section 273 of this Act are in force, section 23.‍1 of the English version of the Access to Information Act is replaced by the following:
Protected information — patents and trade-marks
23.‍1 The head of a government institution may refuse to disclose any record requested under this Part that contains information that is subject to the privilege set out in section 16.‍1 of the Patent Act or section 51.‍13 of the Trade-marks Act.
SUBDIVISION G 
R.‍S.‍, c. N-15
National Research Council Act
278 Subsection 3(2) of the National Research Council Act is replaced by the following:
Council incorporated
(2) The Council is a corporation that has power to acquire, hold, sell or otherwise dispose of and loan or lease real, personal, movable and immovable property for the purposes of and subject to this Act.
279 (1) Paragraph 5(1)‍(l) of the Act is replaced by the following:
(l) license, sell or otherwise grant or make available to others, and receive royalties, fees and payment for, any intellectual property right — including any patent, copyright, industrial design, trade-mark, trade secret, know-how or other similar right and any such future right that is described under a written agreement — that is held, developed, administered or controlled by the Council, whether vested in Her Majesty in right of Canada or in the Council; and
(2) Section 5 of the Act is amended by adding the following after subsection (2):
Public Servants Inventions Act
(3) Despite section 9 of the Public Servants Inventions Act, the administration and control of any invention made by a public servant, as defined in section 2 of that Act, who is employed by the Council, and vested in Her Majesty by that Act, and any patent issued with respect to the invention, are vested in the Council.
SUBDIVISION H 
R.‍S.‍, c. C-42
Copyright Act (Copyright Board Reform)
Amendments to the Act
280 Paragraph (b) of the definition collective society in section 2 of the Copyright Act is replaced by the following:
(b) carries on the business of collecting and distributing royalties or levies payable under this Act in relation to a repertoire of works, performer’s performances, sound recordings or communication signals of more than one author, performer, sound recording maker or broadcaster; (société de gestion)
281 Paragraph 19(2)‍(a) of the Act is replaced by the following:
(a) in the case of a sound recording of a musical work, to the collective society authorized under Part VII.‍1 to collect them; or
282 Paragraph 29.‍9(2)‍(c) of the Act is replaced by the following:
(c) respecting the sending of information to collective societies that carry on the business of collecting royalties referred to in subsection 29.‍7(2) or (3).
283 Paragraph 30.‍02(4)‍(b) of the Act is replaced by the following:
(b) there is a tariff approved under section 70 that is applicable to the digital reproduction of the work, to the communication of the digital reproduction by telecommunication to persons acting under the authority of the institution and to the printing by those persons of at least one copy of the work; or
284 (1) Subparagraphs 30.‍03(2)‍(a)‍(i) and (ii) of the English version of the Act are replaced by the following:
(i) the amount of royalties that the institution would have had to pay for the digital reproduction of that work if the tariff had been approved on the day on which the institution first made a digital reproduction under paragraph 30.‍02(1)‍(a), and
(ii) the amount of royalties that the institution paid to the society under paragraph 30.‍02(3)‍(a) for the digital reproduction of that work from the day on which that paragraph comes into force until the day on which the tariff is approved; and
(2) Subparagraphs 30.‍03(2)‍(b)‍(i) and (ii) of the English version of the Act are replaced by the following:
(i) the amount of royalties that the institution paid to the society under paragraph 30.‍02(3)‍(a) for the digital reproduction of that work from the day on which that paragraph comes into force until the day on which the tariff is approved, and
(ii) the amount of royalties that the institution would have had to pay for the digital reproduction of that work if the tariff had been approved on the day on which the institution first made a digital reproduction under paragraph 30.‍02(1)‍(a).
285 Paragraphs 30.‍3(2)‍(b) to (d) of the Act are replaced by the following:
(b) the Board has, in accordance with subsection 71(2), fixed the royalty rates and related terms and conditions;
(c) a tariff has been approved in accordance with section 70; or
(d) a collective society has filed a proposed tariff in accordance with section 68.
286 Subparagraphs 34(4)‍(c)‍(i) and (ii) of the Act are replaced by the following:
(i) a tariff approved by the Board under Part VII.‍1 or VIII, or
(ii) agreements referred to in subsection 67(3).
287 Subsection 38.‍1(4) of the Act is replaced by the following:
Limitation — certain acts
(4) A collective society or copyright owner who has authorized a collective society to act on their behalf may make an election under this section with respect to an act set out in subsection (4.‍1) only if applicable royalties are set out in an approved tariff or fixed under subsection 71(2) and the defendant has not paid them. If they make the election, the collective society or copyright owner may only recover, in lieu of any other remedy of a monetary nature provided by this Act, an award of statutory damages in respect of such acts in a sum of not less than three and not more than ten times the amount of the applicable royalties, as the court considers just.
Acts for the purposes of subsection (4)
(4.‍1) Subsection (4) applies with respect to the following acts:
(a) the performance in public of musical works or dramatico-musical works, of performer’s performances of such works, or of sound recordings embodying such works or performances; and
(b) the communication to the public by telecommunication of musical works or dramatico-musical works, other than as described in subsection 31(2), of performer’s performances of such works, or of sound recordings embodying such works or performances.
288 Paragraph 38.‍2(1)‍(b) of the Act is replaced by the following:
(b) under a tariff approved by the Board under section 70.
289 The headings before section 66 of the Act are replaced by the following:
PART VII 
Copyright Board
290 (1) Subsection 66(1) of the English version of the Act is replaced by the following:
Establishment
66 (1) There is established a Board to be known as the Copyright Board, consisting of not more than five members, including a Chair and a Vice-chair, to be appointed by the Governor in Council.
(2) Subsection 66(3) of the Act is replaced by the following:
Chair
(3) The Chair must be a judge, either sitting or retired, of a superior court.
(3) The portion of subsection 66(7) of the English version of the Act before paragraph (a) is replaced by the following:
Members deemed public service employees
(7) A full-time member of the Board, other than the Chair, is deemed to be employed in
291 Section 66.‍1 of the English version of the Act is replaced by the following:
Duties of Chair
66.‍1 (1) The Chair shall direct the work of the Board and apportion its work among its members.
Absence or incapacity of Chair
(2) If the Chair is absent or incapacitated or if the office of Chair is vacant, the Vice-chair has all the powers and functions of the Chair during the absence, incapacity or vacancy.
Duties of Vice-chair
(3) The Vice-chair is the chief executive officer of the Board and has supervision over and direction of the Board and its staff.
292 The Act is amended by adding the following after section 66.‍5:
Fair and equitable
66.‍501 The Board shall fix royalty and levy rates and any related terms and conditions under this Act that are fair and equitable, in consideration of
(a) what would have been agreed upon between a willing buyer and a willing seller acting in a competitive market with all relevant information, at arm’s length and free of external constraints;
(b) the public interest;
(c) any regulation made under subsection 66.‍91(1); and
(d) any other criterion that the Board considers appropriate.
Informal and expeditious
66.‍502 All matters before the Board shall be dealt with as informally and expeditiously as the circumstances and considerations of fairness permit but, in any case, within any period or no later than any day provided for under this Act.
For greater certainty
66.‍503 For greater certainty, any person or entity may authorize any other person or entity to act on their behalf in any matter before the Board.
Case manager
66.‍504 (1) The Chair may assign a member, officer or employee of the Board or a person engaged under subsection 66.‍4(3) to act as a case manager of a matter before the Board.
Powers
(2) The case manager may give any directions or make any orders with respect to the case management of the matter, but is not permitted to make a direction or order that is inconsistent with
(a) this Act;
(b) regulations made under subsection 66.‍6(1), unless authorized to do so under regulations made under paragraph 66.‍6(1.‍1)‍(b); or
(c) regulations made under paragraph 66.‍91(2)‍(a) to (c), unless authorized to do so under regulations made under paragraph 66.‍91(2)‍(d).
Deemed direction or order of Board
(3) A direction given, or an order made, by a case manager is deemed to be a direction or order of the Board, including for the purposes of paragraph 28(1)‍(j) of the Federal Courts Act.
Delegation
(4) The Chair may delegate his or her power under subsection (1) to the Vice-chair.
293 Section 66.‍52 of the Act is replaced by the following:
Variation of decisions
66.‍52 A decision of the Board respecting royalties or their related terms and conditions that is made under subsection 70(1), 71(2), 76.‍1(1) or 83(8) may, on application, be varied by the Board if, in its opinion, there has been a material change in circumstances since the decision was made.
294 Subsection 66.‍6(2) of the Act is replaced by the following:
Case management
(1.‍1) The Board may, with the approval of the Governor in Council, make regulations governing the case management of matters before the Board, including regulations
(a) governing the directions a case manager may give and the orders they may make; and
(b) authorizing a case manager to give a direction or make an order that adapts, restricts or excludes the application of any provision of regulations made under subsection (1) to a matter or any step in a matter.
Publication of proposed regulations
(2) A copy of each regulation that the Board proposes to make under subsection (1) or (1.‍1) shall be published in the Canada Gazette at least 60 days before the regulation’s proposed effective date, and a reasonable opportunity shall be given to interested persons to make representations with respect to the regulation.
295 Section 66.‍91 of the Act is renumbered as subsection 66.‍91(1) and is amended by adding the following:
Regulations regarding time
(2) The Governor in Council may make regulations
(a) establishing the day by which, or the period within which, a matter before the Board — and any procedural step in the matter, whether set out in a provision of this Act or not — must be completed;
(b) establishing the minimum length of the effective period for the purposes of subsections 68.‍1(2) and 83(4);
(c) establishing a day for the purposes of paragraph 73.‍4(b); and
(d) authorizing the Board or a case manager to give a direction or make an order that adapts, restricts or excludes the application of any provision of regulations made under any of paragraphs (a) to (c) to a matter or any step in a matter.
Inconsistency or conflict
(3) Regulations made under subsection (2) prevail over regulations made under subsection 66.‍6(1) or (1.‍1) to the extent of an inconsistency or conflict between them.
296 The heading before section 67 and sections 67 to 76 of the Act are replaced by the following:
PART VII.‍1 
Collective Administration of Copyright
Collective Societies
Filing of proposed tariffs
67 (1) A collective society may file a proposed tariff with the Board for the purpose of establishing royalties with respect to rights the collective society administers under section 3, 15, 18, 19 or 21.
Mandatory filing for certain royalties
(2) However, a collective society shall file a proposed tariff with the Board for the purpose of establishing royalties referred to in subsection 29.‍7(2) or (3) or paragraph 31(2)‍(d).
Entering into agreements
(3) A collective society may enter into agreements for the purpose of establishing royalties with respect to rights the collective society administers under section 3, 15, 18, 19 or 21, other than royalties referred to in subsection 29.‍7(2) or (3) or paragraph 31(2)‍(d).
Designation of collective society — paragraph 19(2)‍(a)
67.‍1 On application by a collective society, the Board may designate the collective society as the sole collective society authorized to collect all royalties referred to in paragraph 19(2)‍(a) with respect to a sound recording of a musical work.
Requests regarding repertoire
67.‍2 A collective society shall answer, within a reasonable time, all reasonable requests from any person for information about its repertoire of works, performer’s performances, sound recordings or communication signals.
Tariffs
Proposed Tariffs
Filing
68 A proposed tariff must be filed no later than October 15 of the second calendar year before the calendar year in which the proposed tariff is to take effect or, if a day is established under regulations made under subsection 66.‍91(2), no later than that day.
Form and content
68.‍1 (1) A proposed tariff must be filed in both official languages and include
(a) the acts to which the tariff is to apply;
(b) the proposed royalty rates and any related terms and conditions; and
(c) the effective period of the proposed tariff.
Minimum effective period
(2) A proposed tariff’s effective period must be at least three calendar years or, if a minimum period is established under regulations made under subsection 66.‍91(2), at least that minimum period.
Publication and notification
68.‍2 The Board, in the manner that it sees fit,
(a) shall publish the proposed tariff as well as a notice that any objection to the proposed tariff must be filed within the period set out in subsection 68.‍3(2); and
(b) may distribute a notice — or cause it to be distributed or published, on any terms and conditions that the Board sees fit — of the publication of the tariff and of the notice referred to in paragraph (a) to any person affected by the proposed tariff.
Filing of objection
68.‍3 (1) An objection to a proposed tariff may be filed with the Board by
(a) an educational institution, if the proposed tariff is filed for the purpose of collecting royalties referred to in subsection 29.‍7(2) or (3);
(b) a retransmitter, as defined in subsection 31(1), if the proposed tariff is filed for the purpose of collecting royalties referred to in paragraph 31(2)‍(d); or
(c) any user, in any other case.
Time for filing objection
(2) An objection shall be filed no later than the 30th day after the day on which the Board published the proposed tariff under paragraph 68.‍2(a) or, if a day is established under the regulations made under subsection 66.‍91(2), no later than that day.
Copy to collective society
(3) The Board shall provide a copy of the filed objection to the collective society.
Reply to objection
68.‍4 (1) The collective society may file a reply to an objection with the Board.
Copy to be provided
(2) The Board shall provide a copy of the filed reply to the person or entity that filed the objection.
Withdrawal or Amendment of Proposed Tariff
Request to withdraw or amend
69 A collective society may, before a proposed tariff filed by it has been approved by the Board, make an application to the Board requesting that
(a) the proposed tariff be withdrawn; or
(b) a reference to an act set out in the proposed tariff be excluded from the approved tariff for all of the proposed effective period or, despite subsection 68.‍1(2), for a portion of that period.
Approval by Board
69.‍1 (1) The Board shall approve an application made under section 69 if it is satisfied that
(a) the collective society has provided sufficient public notice of its intention to make the application;
(b) every person who, in respect of the proposed effective period, has paid royalties that would not be payable if the application were approved has
(i) consented to the application,
(ii) received a refund of the royalties, or
(iii) entered into an agreement under subsection 67(3) that covers the act, repertoire or proposed effective period that is the subject of the application; and
(c) in the case of an application made under paragraph 69(b) with respect to a portion of the proposed effective period, the application is not made for the purpose of improperly circumventing the required minimum effective period.
For greater certainty
(2) For greater certainty, the approval of an application made under section 69 does not preclude the collective society from filing, in accordance with this Act, a proposed tariff that deals in whole or in part with the act, repertoire or proposed effective period that was the subject of the application.
Approval of Tariffs
Approval
70 (1) The Board shall — within the period, if any, that is established under regulations made under subsection 66.‍91(2) — approve the proposed tariff after making any alterations to the royalty rates and the related terms and conditions, or fixing any new related terms and conditions, that the Board considers appropriate.
Factors — performances of musical works and sound recordings
(2) In approving a proposed tariff for the performance in public or the communication to the public by telecommunication of performer’s performances of musical works, or of sound recordings embodying such performer’s performances, the Board shall ensure that
(a) the tariff applies in respect of performer’s performances and sound recordings only in the situations referred to in the provisions of section 20 other than subsections 20(3) and (4);
(b) the tariff does not, because of linguistic and content requirements of Canada’s broadcasting policy set out in section 3 of the Broadcasting Act, place some users that are subject to that Act at a greater financial disadvantage than others; and
(c) the payment of royalties by users under section 19 will be made in a single payment.
Small cable transmission system
(3) The Board shall fix a preferential royalty rate for small cable transmission systems in approving a tariff for
(a) the performance in public of musical works or dramatico-musical works, of performer’s performances of such works, or of sound recordings embodying such works; or
(b) the communication to the public by telecommunication of musical works or dramatico-musical works, other than as described in subsection 31(2), of performer’s performances of such works, or of sound recordings embodying such works.
Small retransmission systems
(4) The Board shall fix a preferential royalty rate for small retransmission systems in approving a tariff for royalties referred to in paragraph 31(2)‍(d).
For greater certainty
(5) For greater certainty, the Board may determine, in respect of any tariff that it approves, the portion of the royalties that is to be paid to each collective society.
No discrimination
(6) For greater certainty, the Board must not discriminate between owners of copyright on the ground of their nationality or residence in approving a tariff for royalties referred to in subsection 29.‍7(2) or (3) or paragraph 31(2)‍(d).
Regulations
(7) The Governor in Council may make regulations defining “small cable transmission system” and “small retransmission system” for the purposes of this section.
Publication of approved tariff
70.‍1 The Board shall publish the approved tariff in the Canada Gazette and provide a copy of it, together with the reasons for the Board’s decision, to
(a) the collective society that filed the proposed tariff;
(b) every collective society that is authorized to collect royalties under the tariff;
(c) every person or entity that filed an objection under section 68.‍3; and
(d) any other person or entity that, in the Board’s opinion, ought to receive the copy and reasons.
Fixing of Royalty Rates in Individual Cases
Application to fix
71 (1) If a collective society and a user are unable to agree on royalties to be paid with respect to rights under section 3, 15, 18, 19 or 21, other than royalties referred to in subsection 29.‍7(2) or (3) or paragraph 31(2)‍(d), or are unable to agree on any related terms and conditions, the collective society or user may, after giving notice to the other party, apply to the Board to fix the royalty rates or any related terms and conditions, or both.
Fixing royalties, etc.
(2) The Board may, for a period that the Board may specify, fix the royalty rates or their related terms and conditions, or both, as the case may be.
Application of subsections 70(2) and (3)
(3) Subsections 70(2) and (3) apply, with any necessary modifications, to the fixing of royalty rates or terms and conditions, or both, by the Board under subsection (2).
For greater certainty
(4) For greater certainty, the Board may deny an application made under subsection (1) or any part of one.
Copy of decision and reasons
(5) The Board shall send a copy of the decision and the reasons for it to the collective society and the user.
Definition of user
(6) In this section, user means
(a) a user who is not otherwise authorized to do an act referred to in section 3, 15, 18 or 21 in respect of the works, performer’s performances, sound recordings or communication signals included in a collective society’s repertoire; or
(b) a user who is required to pay, in respect of sound recordings included in a collective society’s repertoire, a royalty referred to in section 19 that has not otherwise been fixed or agreed on.
Agreement
71.‍1 The Board shall not proceed with an application under section 71 in respect of any matter in issue on which an agreement has been reached, if a notice is filed with the Board that such an agreement has been reached.
Special Rules Related to Royalty Rates
Special royalty rates
72 (1) Subsections (2) and (3) apply despite the tariffs approved by the Board under section 70, or despite the royalty rates fixed under subsection 71(2), for the performance in public or the communication to the public by telecommunication of performer’s performances of musical works or of sound recordings embodying such performer’s performances.
Wireless transmission systems
(2) For wireless transmission systems, other than community systems and public transmission systems, broadcasters shall pay
(a) $100 on the first $1.‍25 million of annual advertising revenues in respect of each year; and
(b) 100% of the royalties set out in the approved tariff or fixed under subsection 71(2) for that year on any portion of annual advertising revenues exceeding $1.‍25 million.
Community systems
(3) For community systems, broadcasters shall pay royalties of $100 in respect of each year.
Effect of paying royalties
(4) The payment of the royalties set out in subsection (2) or (3) fully discharges all liabilities of the system in question in respect of the approved tariffs or the royalties fixed under subsection 71(2).
Definition of advertising revenues
(5) The Board may, by regulation, define “advertising revenues” for the purposes of subsection (2).
Regulations
(6) The Governor in Council may make regulations defining “community system”, “public transmission system” and “wireless transmission system” for the purposes of this section.
Radio performances in places other than theatres
72.‍1 (1) In respect of public performances by means of any radio receiving set in any place other than a theatre that is ordinarily and regularly used for entertainments to which an admission charge is made, no royalties shall be collectable from the owner or user of the radio receiving set, but the Board shall, in so far as possible, provide for the collection in advance from radio broadcasting stations of royalties appropiate to the conditions produced by the provisions of this subsection and shall fix the amount of the same.
Expenses to be taken into account
(2) In fixing royalties under subsection (1), the Board shall take into account all expenses of collection and other outlays, if any, saved or savable by, for or on behalf of the owner of the copyright or performing right concerned or their agents, in consequence of that subsection.
Effects Related to Tariffs and Fixing of Royalty Rates
Permitted Acts and Enforcement
Effect of fixing royalties
73 Without prejudice to any other remedies available to it, the collective society concerned may collect the royalties specified in an approved tariff or fixed by the Board under subsection 71(2) for the applicable period and, in default of their payment, recover them in a court of competent jurisdiction.
Order — compliance with terms and conditions
73.‍1 Without prejudice to any other remedies available to it, the collective society concerned may apply to a court of competent jurisdiction for an order directing a person to comply with any terms and conditions that are set out in an approved tariff or that are fixed by the Board under subsection 71(2).
Continuation of rights
73.‍2 If a proposed tariff’s effective period begins before the proposed tariff is approved, and immediately after the expiry of the previous tariff, then, from the start of the effective period of the proposed tariff until the earlier of its approval and the end of its effective period,
(a) any person authorized under the previous tariff to do an act that is referred to in section 3, 15, 18 or 21 and that is covered by the proposed tariff may do so; and
(b) the collective society may collect the royalties in accordance with the previous tariff.
Proceedings barred — tariff
73.‍3 No proceedings may be brought against a person for the infringement of a right with respect to an act referred to in section 3, 15, 18 or 21 if
(a) the person has paid or offered to pay the royalties set out in an approved tariff that apply with respect to that act;
(b) in the case where section 73.‍2 applies with respect to that act, the person has paid or offered to pay the royalties referred to in paragraph 73.‍2(b); or
(c) in the case where no tariff has been approved with respect to that act and section 73.‍2 does not apply with respect to it, the person has offered to pay the royalties that are included in a proposed tariff and that will apply to that act once the tariff is approved.
Approval of request made under section 69
73.‍4 If the Board approves an application made under section 69, no proceedings may be brought against a person for the infringement of a right with respect to an act referred to in section 3, 15, 18 or 21 if
(a) the proposed tariff, if approved, will not apply to the act as a result of the Board’s approval of the application; and
(b) the act occurs during the effective period set out in the proposed tariff and before the first anniversary of the day on which the collective society made its application under section 69 or, if a day has been established by regulations made under subsection 66.‍91(2), before that day.
Effect of fixing of royalties
73.‍5 (1) If any royalties or related terms and conditions are fixed under subsection 71(2) in respect of a person, the person may, during the applicable period and on paying or offering to pay the applicable royalties, do the act referred to in section 3, 15, 18 or 21 with respect to which the royalties or related terms and conditions are fixed, subject to those related terms and conditions and to the terms and conditions established by the collective society and the person.
Authority during application
(2) If an application is made under subsection 71(1), a person in respect of whom royalties or terms and conditions may be fixed may, until the Board’s final decision on the application, do an act referred to in section 3, 15, 18 or 21 to which the application applies if the person has offered to pay the applicable royalties in accordance with any applicable related terms and conditions.
Effects of Agreement
No application
74 An approved tariff and any royalty rates and related terms and conditions fixed by the Board under subsection 71(2), as well as sections 73.‍2 to 73.‍5, do not apply to a person in respect of the matters covered by an agreement referred to in subsection 67(3) that applies to the person.
Claim by Copyright Owner — Particular Royalties
Claims by non-members
75 (1) An owner of copyright who does not authorize a collective society to collect, for that person’s benefit, royalties referred to in paragraph 31(2)‍(d) is, if the work is communicated to the public by telecommunication during a period when an approved tariff that is applicable to that kind of work is effective, entitled to be paid those royalties by the collective society that is designated by the Board, of its own motion or on application, subject to the same conditions as those to which a person who has so authorized that collective society is subject.
Payment to non-members
(2) An owner of copyright who does not authorize a collective society to collect, for that person’s benefit, royalties referred to in subsection 29.‍7(2) or (3) is, if such royalties are payable during a period when an approved tariff that is applicable to that kind of work or other subject matter is effective, entitled to be paid those royalties by the collective society that is designated by the Board, of its own motion or on application, subject to the same conditions as those to which a person who has so authorized that collective society is subject.
Exclusion of other remedies
(3) The entitlement referred to in subsections (1) and (2) is the only remedy of the owner of the copyright for the payment of royalties for the communication, making of the copy or sound recording or performance in public, as the case may be.
Measures
(4) The Board may, for the purposes of this section,
(a) require a collective society to file with the Board information relating to payments of royalties collected by it to the persons who have authorized it to collect those royalties; and
(b) by regulation, establish periods of not less than 12 months within which the entitlements referred to in subsections (1) and (2) must be exercised, beginning on
(i) the making of the copy, in the case of royalties referred to in subsection 29.‍7(2),
(ii) the performance in public, in the case of royalties referred to in subsection 29.‍7(3), or
(iii) the communication to the public by telecommunication, in the case of royalties referred to in paragraph 31(2)‍(d).
Examination of Agreements
Definition of Commissioner
76 (1) For the purposes of this section and section 76.‍1, Commissioner means the Commissioner of Competition appointed under the Competition Act.
Filing agreement with the Board
(2) If a collective society enters into an agreement under subsection 67(3) with a user, either party may file a copy of the agreement with the Board within 15 days after it is entered into.
Non-application of section 45 of Competition Act
(3) Section 45 of the Competition Act does not apply in respect of any royalties or related terms and conditions arising under an agreement filed in accordance with subsection (2).
Access by Commissioner
(4) The Commissioner may have access to the copy of an agreement filed in accordance with subsection (2).
Request for examination
(5) If the Commissioner considers that an agreement filed in accordance with subsection (2) is contrary to the public interest, he or she may, after advising the parties, request that the Board examine it.
Examination and fixing of royalty
76.‍1 (1) The Board shall consider a request by the Commissioner to examine an agreement and may, after giving the Commissioner and the parties to the agreement an opportunity to present their arguments, alter the royalties and any related terms and conditions arising under the agreement or fix new related terms and conditions.
Copy of decision and reasons
(2) The Board shall send a copy of the decision and the reasons for it to the parties and to the Commissioner.
PART VII.‍2 
Certain Applications to Board
297 Subsections 83(2) to (10) of the Act are replaced by the following:
Filing of proposed tariff
(2) A proposed tariff must be filed no later than October 15 of the second calendar year before the calendar year in which the proposed tariff is to take effect or, if a day is established under regulations made under subsection 66.‍91(2), no later than that day.
Form and content
(3) A proposed tariff must be filed in both official languages and include
(a) the proposed levy rates and any related terms and conditions; and
(b) the effective period of the proposed tariff.
It may also include a suggestion as to whom the Board should designate under paragraph (8)‍(b).
Minimum effective period
(4) A proposed tariff’s effective period must be at least three calendar years or, if a minimum period is established under regulations made under subsection 66.‍91(2), at least that minimum period.
Publication
(5) The Board, in the manner that it sees fit, shall publish the proposed tariff and a notice that any person or entity who files an objection must do so no later than the 30th day after the day on which the Board made the proposed tariff public or, if a day is established under regulations made under subsection 66.‍91(2), no later than that day.
Copy of objection
(6) The Board shall provide a copy of the filed objection to each collective society concerned.
Reply
(7) Each collective society concerned may file a reply to an objection with the Board.
Copy to objector
(7.‍1) The Board shall provide a copy of the filed reply to the person or entity that filed the objection.
Approval
(8) The Board shall, within the period that is established under regulations made under subsection 66.‍91(2),
(a) approve a proposed tariff, after making any alterations to the levy rates and the related terms and conditions, or fixing any new related terms and conditions, that the Board considers appropriate; and
(b) subject to subsection (8.‍2), designate as the collecting body the collective society or other society, association or corporation that, in the Board’s opinion, will best fulfil the objects of sections 82, 84 and 86.
Terms and conditions
(8.‍1) The related terms and conditions may include terms and conditions such as the form, content and frequency of the statements of account referred to in subsection 82(1), measures for the protection of confidential information contained in those statements, and the times at which the levies are payable.
Designation
(8.‍2) The Board is not obligated to designate a collecting body under paragraph (8)‍(b) if it has previously done so, and a designation under that paragraph remains in effect until the Board, under a proposed tariff or on a separate application, makes another designation.
Publication of approved tariffs
(9) The Board shall publish the approved tariff in the Canada Gazette and provide a copy of it, together with the reasons for the Board’s decision, to
(a) the collecting body;
(b) each collective society that filed a proposed tariff;
(c) every person or entity that filed an objection under subsection (5); and
(d) any other person or entity that, in the Board’s opinion, ought to receive the copy and reasons.
Continuation of rights
(10) If a proposed tariff’s effective period begins before the proposed tariff is approved and that effective period begins immediately after the expiry of the previous tariff, then — from the start of the effective period of the proposed tariff until the earlier of its approval and the end of its effective period — the collecting body may collect the levies in accordance with the previous tariff.
Consequential Amendments
Repeals
298 The following provisions are repealed:
(a) section 27 of the Copyright Act, R.‍S.‍, 1985, c. 10 (4th Supp.‍);
(b) section 149 of the Canada – United States Free Trade Implementation Act, S.‍C. 1988, c. 65;
(c) sections 6 and 7 of An Act to amend the Copyright Act, S.‍C. 1993, c. 23; and
(d) subsections 20(3) and 22(2) and sections 53 and 53.‍1 of An Act to amend the Copyright Act, S.‍C. 1997, c. 24.
Transitional Provisions
Paragraphs 66.‍501(a) and (b)
299 The Copyright Board is not required to consider the criteria set out in paragraphs 66.‍501(a) and (b) of the Copyright Act, as enacted by section 292 of this Act, in a matter in which it fixes royalty rates, levies or any related terms and conditions if the matter is commenced before the day on which this section comes into force.
Subsections 68.‍1(2) and 83(4)
300 Neither subsection 68.‍1(2) nor subsection 83(4) of the Copyright Act, as enacted by sections 296 and 297 of this Act, respectively, applies with respect to a proposed tariff filed before the day on which this section comes into force.
Subsection 67.‍1(4)
301 Subsection 67.‍1(4) of the Copyright Act, as it read immediately before the day on which this section comes into force, continues to apply with respect to
(a) an infringement referred to in that subsection that occurred before that day; and
(b) the recovery of royalties to be paid under section 19 of that Act in relation to an act that occurred before that day.
Coming into Force
Royal assent or April 1, 2019
302 This Subdivision comes into force on the later of the day on which this Act receives royal assent and April 1, 2019.
DIVISION 8 
Parental Benefits and Related Leave
1996, c. 23
Employment Insurance Act
Amendments to the Act
303 (1) Paragraph 12(4)‍(b) of the Employment Insurance Act is replaced by the following:
 
(b) for the care of one or more new-born or adopted children as a result of a single pregnancy or placement is,
(i) if the maximum number of weeks that has been elected under subsection 23(1.‍1) is established under subparagraph (3)‍(b)‍(i), 35 or, if the weeks for which benefits may be paid are divided in accordance with section 23, 40, or
(ii) if the maximum number of weeks that has been elected under subsection 23(1.‍1) is established under subparagraph (3)‍(b)‍(ii), 61 or, if the weeks for which benefits may be paid are divided in accordance with section 23, 69.
(2) Subsection 12(4.‍01) of the Act is replaced by the following:
Maximum — parental benefits
(4.‍01) If a claim is made under this Part in respect of a child or children referred to in paragraph (4)‍(b) and a claim is made under section 152.‍05 in respect of the same child or children, the maximum number of weeks of benefits payable under this Act in respect of the child or children is,
(a) if the maximum number of weeks that has been elected under subsection 23(1.‍1) is established under subparagraph (3)‍(b)‍(i), 35 or, if the weeks for which benefits may be paid are divided in accordance with section 23, 40; or
(b) if the maximum number of weeks that has been elected under subsection 23(1.‍1) is established under subparagraph (3)‍(b)‍(ii), 61 or, if the weeks for which benefits may be paid are divided in accordance with section 23, 69.
304 Subsections 23(4) and (4.‍1) of the Act are replaced by the following:
Division of weeks of benefits
(4) If two major attachment claimants each make a claim for benefits under this section — or if one major attachment claimant makes a claim for benefits under this section and an individual makes a claim for benefits under section 152.‍05 — in respect of the same child or children, the weeks of benefits payable under this section, under section 152.‍05 or under both those sections may be divided between them up to a maximum of 40, if the maximum number of weeks that has been elected under subsection (1.‍1) or 152.‍05(1.‍1) is established under subparagraph 12(3)‍(b)‍(i) or 152.‍14(1)‍(b)‍(i), or up to a maximum of 69, if that number of weeks is established under subparagraph 12(3)‍(b)‍(ii) or 152.‍14(1)‍(b)‍(ii). If they cannot agree, the weeks of benefits are to be divided in accordance with the prescribed rules.
Maximum number of weeks that can be divided
(4.‍1) For greater certainty, if, in respect of the same child or children, a major attachment claimant makes a claim for benefits under this section and an individual makes a claim for benefits under section 152.‍05, the total number of weeks of benefits payable under this section and section 152.‍05 that may be divided between them may not exceed
(a) 40, if the maximum number of weeks that has been elected under subsection (1.‍1) or 152.‍05(1.‍1) is established under subparagraph 12(3)‍(b)‍(i) or 152.‍14(1)‍(b)‍(i); or
(b) 69, if that number of weeks is established under subparagraph 12(3)‍(b)‍(ii) or 152.‍14(1)‍(b)‍(ii).
Maximum number of weeks per claimant
(4.‍11) Even if the weeks of benefits payable are divided in accordance with subsections (4) and (4.‍1), the maximum number of weeks for which benefits may be paid to a claimant is 35 or 61 weeks, in accordance with the election made under subsection (1.‍1) or 152.‍05(1.‍1).
305 Subsections 152.‍05(12) and (13) of the Act are replaced by the following:
Division of weeks of benefits
(12) If two self-employed persons each make a claim for benefits under this section — or if one self-employed person makes a claim for benefits under this section and another person makes a claim for benefits under section 23 — in respect of the same child or children, the weeks of benefits payable under this section, under section 23 or under both those sections may be divided between them up to a maximum of 40, if the maximum number of weeks that has been elected under subsection (1.‍1) or 23(1.‍1) is established under subparagraph 152.‍14(1)‍(b)‍(i) or 12(3)‍(b)‍(i), or up to a maximum of 69, if that number of weeks is established under subparagraph 152.‍14(1)‍(b)‍(ii) or 12(3)‍(b)‍(ii). If they cannot agree, the weeks of benefits are to be divided in accordance with the prescribed rules.
Maximum number of weeks that can be divided
(13) For greater certainty, if, in respect of the same child or children, a self-employed person makes a claim for benefits under this section and another person makes a claim for benefits under section 23, the total number of weeks of benefits payable under this section and section 23 that may be divided between them may not exceed
(a) 40, if the maximum number of weeks that has been elected under subsection (1.‍1) or 23(1.‍1) is established under subparagraph 152.‍14(1)‍(b)‍(i) or 12(3)‍(b)‍(i); or
(b) 69, if that number of weeks is established under subparagraph 152.‍14(1)‍(b)‍(ii) or 12(3)‍(b)‍(ii).
Maximum number of weeks per claimant
(13.‍01) Even if the weeks of benefits payable are divided in accordance with subsections (12) and (13), the maximum number of weeks for which benefits may be paid to a claimant is 35 or 61 weeks, in accordance with the election made under subsection (1.‍1) or 23(1.‍1).
306 (1) The portion of subsection 152.‍14(2) of the Act before paragraph (a) is replaced by the following:
Maximum — single pregnancy or placement
(2) The maximum number of weeks for which benefits under this Part may be paid
(2) Paragraph 152.‍14(2)‍(b) of the Act is replaced by the following:
(b) for the care of one or more new-born or adopted children as a result of a single pregnancy or placement is,
(i) if the maximum number of weeks that has been elected under subsection 152.‍05(1.‍1) is established under subparagraph (1)‍(b)‍(i), 35 or, if the weeks for which benefits may be paid are divided in accordance with section 152.‍05, 40, or
(ii) if the maximum number of weeks that has been elected under subsection 152.‍05(1.‍1) is established under subparagraph (1)‍(b)‍(ii), 61 or, if the weeks for which benefits may be paid are divided in accordance with section 152.‍05, 69.
(3) Subsection 152.‍14(4) of the Act is replaced by the following:
Maximum — parental benefits
(4) If a claim is made under this Part in respect of a child or children referred to in paragraph (2)‍(b) and a claim is made under section 23 in respect of the same child or children, the maximum number of weeks of benefits payable under this Act in respect of the child or children is,
(a) if the maximum number of weeks that has been elected under subsection 152.‍05(1.‍1) is established under subparagraph (1)‍(b)‍(i), 35 or, if the weeks for which benefits may be paid are divided in accordance with section 152.‍05, 40; or
(b) if the maximum number of weeks that has been elected under subsection 152.‍05(1.‍1) is established under subparagraph (1)‍(b)‍(ii), 61 or, if the weeks for which benefits may be paid are divided in accordance with section 152.‍05, 69.
Transitional Provision
Birth or placement for adoption
307 The Employment Insurance Act, as it read immediately before the day on which this section comes into force, continues to apply to a claimant for the purpose of paying benefits under section 23 or 152.‍‍05 of that Act in respect of a child or children who are, before that day, born or placed with the claimant for the purpose of adoption.
Coordinating Amendments
2000, c. 12
308 (1) In this section, other Act means the Modernization of Benefits and Obligations Act.
(2) If section 304 of this Act comes into force before subsection 107(3) of the other Act, then the portion of that subsection 107(3) before the subsection (4.‍2) that it enacts is replaced by the following:
(3) Section 23 of the Act is amended by adding the following after subsection (4.‍11):
(3) If section 304 of this Act comes into force on the same day as subsection 107(3) of the other Act, then that subsection 107(3) is deemed to have come into force before that section 304.
2009, c. 33
309 (1) In this section, other Act means the Fairness for the Self-Employed Act.
(2) If section 305 of this Act comes into force before the day on which section 35 of the other Act produces its effects, then the portion of that section 35 before the subsection (13.‍1) that it enacts is replaced by the following:
2000, c. 12
35 On the first day on which both subsection 107(3) of the Modernization of Benefits and Obligations Act and section 16 of this Act are in force, section 152.‍05 of the Employment Insurance Act is amended by adding the following after subsection (13.‍01):
(3) If section 305 of this Act comes into force on the same day as section 35 of the other Act produces its effects, then that section 35 is deemed to have produced its effects before the day on which that section 305 comes into force.
R.‍S.‍, c. L-2
Canada Labour Code
Amendments to the Act
310 Subsection 206.‍1(3) of the Canada Labour Code is replaced by the following:
Aggregate leave — employees
(3) The aggregate amount of leave that may be taken by more than one employee under this section in respect of the same birth or adoption shall not exceed 71 weeks, but the amount of leave that may be taken by one employee under this section in respect of the same birth or adoption shall not exceed 63 weeks.
311 Section 206.‍2 of the Act is replaced by the following:
Aggregate leave — maternity and parental
206.‍2 The aggregate amount of leave that may be taken by more than one employee under sections 206 and 206.‍1 in respect of the same birth shall not exceed 86 weeks, but the aggregate amount of leave that may be taken by one employee under those sections in respect of the same birth shall not exceed 78 weeks.
Coordinating Amendment
2012, c. 27
312 On the first day on which both section 35 of the Helping Families in Need Act has produced its effects and section 310 of this Act is in force, subsection 206.‍1(3) of the Canada Labour Code is replaced by the following:
Aggregate leave — employees
(3) The aggregate amount of leave that may be taken by more than one employee under this section in respect of the same event, as described in paragraphs (1)‍(a) to (c), shall not exceed 71 weeks, but the amount of leave that may be taken by one employee under this section in respect of the same event shall not exceed 63 weeks.
Coming into Force
Order in council
313 Sections 303 to 307 and 310 and 311 come into force on a day to be fixed by order of the Governor in Council.
DIVISION 9 
Canadian Gender Budgeting Act
Enactment of Act
314 The Canadian Gender Budgeting Act is enacted as follows:
An Act respecting the consideration of gender equality and diversity in the budget process
Preamble
Whereas Canada’s long-term economic success depends on an inclusive society in which all individuals have the ability to contribute to their full potential, regardless of gender or other identity factors;
Whereas taxation, the allocation of public resources and other policy decisions may produce various impacts on diverse groups, with the potential to create, sustain or reduce inequalities within society;
Whereas building an economy that benefits all Canadians requires that the Government of Canada pursue economic and social policies and make budgetary decisions with full consideration of their impacts in terms of gender and diversity;
And whereas improved gender and diversity information and analysis contribute to improved, evidence-based decision-making;
Now, therefore, 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 Canadian Gender Budgeting Act.
Gender Budgeting Policy
Policy statement
2 It is declared to be the policy of the Government of Canada to
(a) promote the principle of gender equality and greater inclusiveness in society as part of the annual federal budget, in support of Canada’s long-term economic growth and prosperity;
(b) consider gender and diversity in taxation and resource allocation decisions, including in respect of direct spending and transfers to persons and other levels of government;
(c) make information available to the public on the impacts of Government decisions in terms of gender and diversity, in order to enhance transparency and accountability; and
(d) strengthen the ongoing capacity of departments named in Schedule VI to the Financial Administration Act to consider gender and diversity in the development of policy in a budgetary context, including through guidance, best practices and expertise provided by the Minister for Women and Gender Equality.
Implementation of Policy
Report — new budget measures
3 The Minister of Finance must table, before each House of Parliament, on any of the first 30 days on which that House is sitting after the day on which a budget plan is tabled in Parliament, a report on the impacts in terms of gender and diversity of all new budget measures described in the plan, if an assessment of the impacts is not included in the budget plan or any related documents that the Minister has made public.
Analysis — tax expenditures
4 Once a year, the Minister of Finance must make available to the public analysis of impacts in terms of gender and diversity of the tax expenditures, such as tax exemptions, deductions or credits, that the Minister considers appropriate.
Analysis — programs
5 Once a year, the President of the Treasury Board must make available to the public analysis of impacts in terms of gender and diversity of the existing Government of Canada expenditure programs that the President, in consultation with the Minister of Finance, considers appropriate.
Division 10 
Financial Consumer Protection Framework
1991, c. 46
Bank Act
Amendments to the Act
315 The definition external complaints body in section 2 of the Bank Act is replaced by the following:
external complaints body means a body corporate approved under subsection 627.‍48(1) or designated under subsection 627.‍51(1); (organisme externe de traitement des plaintes)
316 Paragraphs 157(2)‍(e) and (f) of the Act are replaced by the following:
(e) designate a committee of the board of directors to perform the duties set out in section 195.‍1; and
317 The Act is amended by adding the following after section 195:
Committee
195.‍1 (1) The committee designated under paragraph 157(2)‍(e) shall consist of at least three directors.
Membership
(2) A majority of the members of the committee shall consist of directors who are not persons affiliated with the bank, and none of the members of the committee may be officers or employees of the bank or a subsidiary of the bank.
Duties of committee
(3) The committee shall
(a) require the management of the bank to establish procedures for complying with the consumer provisions;
(b) review those procedures to determine whether they are appropriate to ensure that the bank is complying with the consumer provisions; and
(c) require the management of the bank to report at least annually to the committee on the implementation of the procedures and on any other activities that the bank carries out in relation to the protection of its customers.
Bank’s report to Commissioner
(4) A bank shall report to the Commissioner on the mandate and responsibilities of the committee and the procedures referred to in paragraph (3)‍(a).
Committee’s report to directors
(5) After each meeting of the committee, the committee shall report to the directors of the bank on matters reviewed by the committee.
Directors’ report to Commissioner
(6) Within 90 days after the end of each financial year, the directors of a bank shall report to the Commissioner on what the committee did during the year in performing its duties under subsection (3).
318 Subsection 330(1) of the Act is replaced by the following:
Auditors’ attendance
330 (1) The auditors of a bank are entitled to receive notice of every meeting of the committee designated under paragraph 157(2)‍(e), if that committee is to perform the duties set out in section 195.‍1 in that meeting, of the audit committee and of the conduct review committee and, at the expense of the bank, to attend and be heard at that meeting.
319 Section 413.‍1 of the Act is repealed.
320 Subsection 418.‍1(3) of the Act is repealed.
321 The heading before section 439.‍1 and sections 439.‍1 to 459.‍5 of the Act are replaced by the following:
Miscellaneous
322 Subsection 524(2) of the Act is replaced by the following:
Restrictions and requirements
(2) The order may be made subject to the restrictions referred to in subsection 540(1) and the requirements referred to in section 627.‍74.
323 Subsections 540(2) and (3) of the Act are repealed.
324 Paragraph 541(2)‍(b) of the Act is replaced by the following:
(b) sections 627.‍68 to 627.‍72 and 627.‍85.
325 (1) Subsections 545(4) and (5) of the Act are repealed.
(2) Subsection 545(6) of the Act is amended by adding “and” at the end of paragraph (a) and by repealing paragraphs (b) and (c).
326 Subsection 552(3) of the Act is repealed.
327 The heading before section 559 and sections 559 to 576.‍3 of the Act are replaced by the following:
Miscellaneous
328 Section 611 of the Act is replaced by the following:
Exceptions to disclosure
611 Subject to any regulations made under paragraph 627.‍998(n), information obtained by an authorized foreign bank regarding any of its customers shall not be disclosed or made available under subsection 609(1) or section 610.
329 The Act is amended by adding the following after section 627:
PART XII.‍2 
Dealings with Customers and the Public
Division 1 
Interpretation
Definitions
627.‍01 (1) The following definitions apply in this Part.
business day does not include a Saturday or a holiday.‍ (jour ouvrable)
charge includes interest and, for greater certainty, a fee.‍ (frais)
complaint means dissatisfaction, whether justified or not, expressed to an institution with respect to
(a) a product or service in Canada that is offered, sold or provided by the institution; or
(b) the manner in which a product or service in Canada is offered, sold or provided by the institution.‍ (plainte)
credit agreement includes an agreement for a line of credit, a credit card or any other kind of loan that is repayable in Canada.‍ (convention de crédit)
deposit-type instrument means a product that is issued in Canada by an institution, that is related to a deposit and that specifies a fixed investment period and either
(a) a fixed rate of interest; or
(b) a variable rate of interest that is calculated on the basis of the institution’s prime lending rate or bankers’ acceptance rate.‍ (instrument de type dépôt)
eligible enterprise means a business with authorized credit of less than $1,000,000, fewer than 500 employees and annual revenues of less than $50,000,000.‍ (entreprise admissible)
institution means a bank or an authorized foreign bank.‍ (institution)
interest, in relation to an agreement for a deposit-type instrument, a principal-protected note or a prescribed product, includes any return payable by an institution under the agreement.‍ (intérêt)
maintenance charge means a charge in relation to a prepaid payment product that is imposed after the product has been purchased, other than a charge associated with the use of the product or of any service related to it.‍ (frais de tenue de compte)
member bank means a bank that is a member institution as defined in section 2 of the Canada Deposit Insurance Corporation Act.‍ (banque membre)
optional product or service means a product or service that is provided in Canada by an institution, an affiliate that the institution controls or an agent or representative of the institution or affiliate, for an additional charge, as a supplement to another product or service that is offered or provided by the institution.‍ (produit ou service optionnel)
personal authentication information means a personal identification number or any other password or information that a borrower creates or adopts to be used to authenticate their identity in relation to a credit card or credit card account. (authentifiant personnel)
personal deposit account means a deposit account in the name of one or more natural persons that is kept by that person or those persons other than for business purposes.‍ (compte de dépôt personnel)
point of service means a physical location to which the public has access and at which an institution carries on business with the public through natural persons in Canada.‍ (point de service)
prepaid payment product means a physical or electronic product that is issued in Canada by an institution, that is or can be loaded with funds and that can be used to make withdrawals or purchase goods or services.‍ (produit de paiement prépayé)
principal-protected note means a financial instrument that is issued in Canada by an institution to a person and that
(a) provides for one or more payments to be made by the institution that are determined, in whole or in part, by reference to an index or reference point, including
(i) the market price of a security, commodity, investment fund or other financial instrument, and
(ii) the exchange rate between any two currencies; and
(b) provides that the principal amount that the institution is obligated to repay at or before the note’s maturity is equal to or greater than the total paid by the person for the note.
A principal-protected note does not include a financial instrument that specifies that the interest or return on the instrument is determined solely on the basis of a fixed rate of interest or return or a variable rate of interest or return that is calculated on the basis of the institution’s prime lending rate or bankers’ acceptance rate.‍ (billet à capital protégé)
promotional product means a prepaid payment product that is purchased by an entity and distributed as part of a promotional, loyalty or award program.‍ (produit promotionnel)
registered product means a registered education savings plan, a registered retirement savings plan, a registered retirement income fund, a registered disability savings plan or any other plan, arrangement or fund to which Division G of Part I of the Income Tax Act applies that is provided by an institution to a natural person.‍ (produit enregistré)
residential mortgage means a loan made in Canada on the security of residential property that has four or fewer residential units.‍ (hypothèque résidentielle)
retail deposit account means a personal deposit account that is opened with a deposit of less than $150,000 or of less than any greater prescribed amount.‍ (compte de dépôt de détail)
retail deposit-taking branch means a branch or office in Canada of a financial institution at which the financial institution, through a natural person, opens retail deposit accounts and disburses cash to customers.‍ (succursale de dépôt de détail)
rural area means an area located in Canada outside an urban area.‍ (zone rurale)
undue pressure means any pressure, imposed in the form of a practice or communication or otherwise, that could be reasonably considered to be excessive or persistent in the circumstances.‍ (pressions indues)
urban area, on a particular day, means a population centre, as defined in the census dictionary published by Statistics Canada for the purpose of the most recent general census whose results have been published before that day, that has a minimum population of 10,000 natural persons on the basis of that census.‍ (zone urbaine)
Business purposes
(2) For greater certainty, a reference to “business purposes” in a provision of this Part is a reference to the business purposes of the natural person referred to in the provision.
DIVISION 2 
Fair and Equitable Dealings
Responsible Business Conduct
General Requirements
Training
627.‍02 An institution shall ensure that its officers and employees in Canada, and any person who offers or sells the institution’s products or services in Canada, are trained with respect to the policies and procedures that it has established for complying with the consumer provisions.
False or misleading information
627.‍03 No institution shall communicate or otherwise provide false or misleading information to a customer, the public or the Commissioner.
Prohibited conduct
627.‍04 An institution shall not, in its dealings in Canada with its customers and the public,
(a) impose undue pressure on a person, or coerce a person, for any purpose, including to obtain a product or service from a particular person — including the institution and any of its affiliates — as a condition for obtaining another product or service from the institution;
(b) take advantage of a person; or
(c) engage in any prescribed conduct.
For greater certainty
627.‍05 (1) For greater certainty, an institution may offer a product or service to a person on more favourable terms or conditions than it would otherwise offer, if the more favourable terms and conditions are offered on the condition that the person obtain another product or service from any particular person.
For greater certainty
(2) For greater certainty, an affiliate of an institution may offer a product or service to a person on more favourable terms or conditions than the affiliate would otherwise offer, if the more favourable terms and conditions are offered on the condition that the person obtain another product or service from the institution.
Approval by institution
(3) If a product or service is obtained by a borrower from a particular person as security for a loan from an institution, the institution may require that the product or service meet with its approval. That approval shall not be unreasonably withheld.
Policies and procedures — appropriate products or services
627.‍06 An institution shall establish and implement policies and procedures to ensure that the products or services in Canada that it offers or sells to a natural person other than for business purposes are appropriate for the person having regard to their circumstances, including their financial needs.
Remuneration, payment or benefit
627.‍07 An institution shall ensure that the remuneration of its officers and employees in Canada — and of any person who offers or sells its products or services in Canada — as well as any payment or benefit that the institution offers to them, does not interfere with the person’s ability to comply with the policies and procedures referred to in section 627.‍06.
No provision without express consent and agreement
627.‍08 (1) Subject to any regulations, an institution shall not provide a person with a product or service in Canada without first
(a) obtaining the person’s express consent to do so;
(b) entering into an agreement with the person for it to be provided; and
(c) providing the person with a copy of the agreement, if the agreement is for a product or service to be provided on an ongoing basis.
Oral consent — written confirmation
(2) If the consent is given orally, the institution shall provide the person with written confirmation of that consent without delay.
Use not consent
(3) Use by the person of the product or service does not constitute express consent for the purpose of subsection (1).
Obtaining express consent
627.‍09 Any communication from an institution seeking a person’s express consent shall be made in a manner, and using language, that is clear, simple and not misleading.
Cancellation periods — products or services
627.‍1 (1) If an institution enters into an agreement with a person in respect of a product or service in Canada — other than a prescribed product or service or a product or service referred to in section 627.‍11 — to be provided on an ongoing basis, the institution shall allow the person to cancel the agreement,
(a) if it was entered into by mail or orally by telephone, within the prescribed period or, if there is no prescribed period, until the end of the 14th business day after the day on which the agreement is entered into; or
(b) if it was entered into in any other manner, within the prescribed period or, if there is no prescribed period, until the end of the third business day after the day on which the agreement is entered into.
Obligations of institution
(2) If a person notifies an institution that they are cancelling an agreement within the applicable period referred to in subsection (1), the institution shall
(a) in writing and without delay, acknowledge receipt of the person’s notice of cancellation and confirm what it intends to recover under subsection (3); and
(b) without delay, refund to the person any amount that it received in respect of the provision of the product or service.
Limited recovery
(3) In the event of a cancellation within the applicable period referred to in subsection (1), an institution shall waive any cancellation charge and may recover only
(a) any amounts related to the person’s use of the product or service prior to the cancellation;
(b) any expense that the institution has reasonably incurred in providing the product or service; and
(c) any prescribed amount.
Cancellation — certain products or services
627.‍11 (1) If an institution enters into an agreement with a person in respect of a retail deposit account, deposit-type instrument, credit card account or any prescribed product or service in Canada, the institution shall allow the person to cancel the agreement in accordance with any prescribed requirements.
Obligation of institution
(2) If the person cancels the agreement, the institution shall meet any prescribed requirements.
Imposition of charges or penalties
627.‍12 (1) An institution shall not impose on a person a charge or penalty in relation to a product or service in Canada unless
(a) the institution has obtained from the person the express consent referred to in paragraph 627.‍08(1)‍(a);
(b) the agreement in respect of the product or service provides for its imposition; and
(c) the institution discloses the charge or penalty in accordance with this Part.
Court order
(2) Subsection (1) does not preclude the institution from receiving an amount in relation to a product or service that is determined under an order of a court.
Alert
627.‍13 (1) An institution shall, without delay, send to a natural person an alert, by electronic means,
(a) if the balance of the person’s personal deposit account that is opened in Canada falls below any amount that the person communicates to the institution or, if the person does not communicate an amount, below the prescribed amount or, if there is no prescribed amount, $100; or
(b) if the amount of credit available on the person’s line of credit that is extended — or credit card account that is opened — in Canada other than for business purposes falls below any amount that the person communicates to the institution or, if the person does not communicate an amount, below the prescribed amount or, if there is no prescribed amount, $100.
Exception
(2) Subsection (1) does not apply if the person has opted out, in writing, of receiving the alert or does not provide the contact information required to receive the alert.
Content
(3) The alert shall indicate that the balance of the personal deposit account, or the amount of credit available on the line of credit or credit card account, has fallen below the amount communicated to the institution, below the prescribed amount or below $100, as the case may be, and that, in accordance with the agreement in respect of the product or service, charges or penalties may be imposed for the most recent transaction, or for any subsequent transaction, made on the account or line of credit. The alert shall also indicate what the person may do to avoid charges or penalties and the time within which it is to be done, and include any prescribed information.
Advertisements
627.‍14 Any advertisement in Canada that is made by an institution shall be accurate, clear and not misleading.
Arrangements with affiliates, etc.
627.‍15 An institution shall not enter into any arrangement or otherwise cooperate with any of its representatives, agents or other intermediaries, with any of its affiliates that are controlled by a bank or a bank holding company and that are a finance entity as defined in subsection 464(1) or other prescribed entity, or with any of the representatives, agents or other intermediaries of such an affiliate, to sell or further the sale of a product or service of the institution or the affiliate unless
(a) the affiliate or the representative, agent or other intermediary of the institution or the affiliate, as the case may be, complies, with respect to the product or service, with the consumer provisions that apply to institutions, as if it were an institution, to the extent that those provisions are applicable to its activities;
(b) the persons who request or receive the product or service have access to the institution’s procedures established for dealing with complaints under paragraph 627.‍43(1)‍(a) as if the product or service had been requested or received from the institution;
(c) the employees of the affiliate or the representative, agent or other intermediary of the institution or the affiliate, as the case may be,
(i) may report particulars under subsection 979.‍2(1) to the affiliate or the representative, agent or other intermediary of the institution or the affiliate as if they were an employee of a bank, and
(ii) have access to the procedures established under section 979.‍3; and
(d) the affiliate or the representative, agent or other intermediary of the institution or the affiliate, as the case may be, complies with section 979.‍4 as if it were a bank.
Intermediary for another entity
627.‍16 If an institution is acting in the capacity of a representative, agent or other intermediary for another entity in respect of a product or service provided by the entity, the institution shall ensure that an agreement in respect of that product or service complies with the prescribed requirements.
Access to Basic Banking Services
Retail Deposit Accounts
Opening
627.‍17 (1) Subject to subsection (2), a member bank shall, at any point of service or any branch in Canada at which it opens retail deposit accounts through natural persons, open a retail deposit account on the request, made there in person, of a natural person who
(a) presents to the member bank
(i) two documents from a reliable source — one of which indicates the person’s name and address and the other the person’s name and date of birth — including
(A) identification issued by the Government of Canada or the government of a province,
(B) recent notices of tax assessments issued by the Government of Canada or the government of a province or municipality,
(C) recent statements of benefits from the Government of Canada or the government of a province,
(D) recent Canadian public utility bills,
(E) recent bank account or credit card statements,
(F) foreign passports, and
(G) any prescribed document, or
(ii) any document from a reliable source that indicates the person’s name and date of birth, if the person’s identity is also confirmed by a customer in good standing with the member bank or by a natural person of good standing in the community where the point of service or branch is located;
(b) if the member bank so requests, consents to the member bank’s verifying whether any of the circumstances set out in paragraphs 627.‍18(1)‍(a) to (d) applies to the person, and to the member bank’s verifying the documents presented by the person;
(c) if the member bank — based on its verification of the circumstances set out in paragraphs 627.‍18(1)‍(a) to (d) or of the documents presented by the person or based on any information provided by the person in connection with the request — has reasonable grounds to suspect that the person is misrepresenting their identity, presents to the member bank one piece of identification issued by the Government of Canada or the government of a province that bears the person’s photograph and signature;
(d) if the member bank is a federal credit union and so requests, becomes a member of the bank; and
(e) meets any prescribed condition.
Opening at another location
(2) If a natural person who meets the conditions set out in subsection (1) requests the opening of a retail deposit account at a point of service at which the opening of such an account can only be initiated, the member bank is not required to open the account at that point of service; however, the bank shall open the account at another physical location.
Request made in other manner
(3) A member bank shall open a retail deposit account for any natural person who requests it in any prescribed manner and who meets any prescribed condition.
No minimum deposit or balance required
(4) A member bank shall not require the natural person to make an initial minimum deposit or maintain a minimum balance.
Non-application
627.‍18 (1) Subsections 627.‍17(1) to (3) do not apply
(a) if the member bank has reasonable grounds to believe that the retail deposit account will be used for illegal or fraudulent purposes;
(b) if the natural person has a history of illegal or fraudulent activity in relation to providers of financial services and the most recent instance of such an activity occurred less than seven years before the day on which the request to open a retail deposit account is made;
(c) if the member bank has reasonable grounds to believe that the natural person, for the purpose of opening the retail deposit account, knowingly made a material misrepresentation in the information provided to the member bank;
(d) if the member bank has reasonable grounds to believe that it is necessary to refuse to open the retail deposit account in order to protect the customers or employees of the member bank from physical harm, harassment or other abuse;
(e) if the request is made at a branch or point of service of a member bank at which the only retail deposit accounts offered are those that are linked to an account at another financial institution; or
(f) in any prescribed circumstances.
Bankruptcy
(2) For greater certainty and for the purpose of paragraph (1)‍(a), the fact that the natural person is or has been a bankrupt does not, by itself without any evidence of fraud or any other illegal activity in relation to the bankruptcy, constitute reasonable grounds for a member bank to believe that an account for the person will be used for illegal or fraudulent purposes.
Refusal to open
627.‍19 A member bank that refuses to open a retail deposit account for a natural person shall provide the person with
(a) a written statement that indicates that it will not be opening the account; and
(b) the information referred to in paragraphs 627.‍65(a) to (c).
Funds
Application
627.‍2 Sections 627.‍21 and 627.‍22 apply only with respect to paper-based cheques or other paper-based instruments deposited in Canada that are
(a) encoded with magnetic ink to allow for character recognition;
(b) not damaged or mutilated to the extent that they are unreadable by cheque-clearing systems;
(c) drawn on an institution’s branch in Canada; and
(d) issued in Canadian dollars.
Availability
627.‍21 An institution shall make available for withdrawal any funds deposited by cheque or other instrument into a retail deposit account or into a deposit account held by an eligible enterprise
(a) in the case of a cheque or other instrument in an amount that is not greater than the prescribed amount,
(i) if the deposit is made in person with an employee at one of the institution’s branches or points of service, within the prescribed period or, if there is no prescribed period, no later than four business days after the day of the deposit, or
(ii) if the deposit is made in any other manner, within the prescribed period or, if there is no prescribed period, no later than five business days after the day of the deposit; and
(b) in the case of a cheque or other instrument in an amount that is greater than the prescribed amount,
(i) if the deposit is made in person with an employee at one of the institution’s branches or points of service, within the prescribed period or, if there is no prescribed period, no later than seven business days after the day of the deposit, or
(ii) if the deposit is made in any other manner, within the prescribed period or, if there is no prescribed period, no later than eight business days after the day of the deposit.
First amount available
627.‍22 An institution shall make the prescribed amount of funds deposited or, if there is no prescribed amount, the first $100 of all funds deposited by a cheque or other instrument into a retail deposit account available for withdrawal
(a) immediately, if the deposit is made in person with an employee at one of the institution’s branches or points of service; or
(b) on the business day following the day of the deposit, if the deposit is made in any other manner.
Non-application
627.‍23 Section 627.‍21 does not apply in respect of a deposit that is made by an eligible enterprise if the institution has reasonable grounds to believe that there is a material increased credit risk, having regard to the following factors, among others:
(a) an escalating overdraft balance that is not being reduced by deposits received;
(b) a negative change in the credit score or other behaviour scores that may impact the enterprise’s credit risk;
(c) an unexplained change in the history of cheques or other instruments deposited into the account;
(d) a high number of cheques or other instruments deposited that are returned as dishonoured items from other institutions, which may impact the available balance in the account;
(e) notice of bankruptcy or of creditor action against the enterprise; and
(f) any prescribed factor.
Non-application
627.‍24 (1) Sections 627.‍21 and 627.‍22 do not apply
(a) if the institution has reasonable grounds to believe that the deposit is being made for illegal or fraudulent purposes in relation to the depositor’s account;
(b) if the account has been open for fewer than 90 days;
(c) if the cheque or other instrument has been endorsed more than once;
(d) if the cheque or other instrument is deposited at least six months after the date of the cheque or other instrument; or
(e) in any prescribed circumstances.
Refusal to make funds available
(2) An institution that relies on subsection (1) as grounds for not complying with section 627.‍21 or 627.‍22 shall — immediately, if the deposit is made in person with an employee at one of the institution’s branches or points of service or on request of the depositor if the deposit is made in any other manner — provide the depositor with
(a) a written statement that indicates that it will not be making the funds available; and
(b) the information referred to in paragraphs 627.‍65(a) to (c).
Cashing Government Cheques or Other Instruments
Cashing
627.‍25 (1) A member bank shall, at any branch in Canada at which it, through natural persons, opens retail deposit accounts and disburses cash to customers, cash a cheque or other instrument on the request of a natural person made there in person if
(a) the cheque or other instrument is drawn on the Receiver General or on the Receiver General’s account in the Bank of Canada or in any bank or other deposit-taking Canadian financial institution incorporated by or under an Act of Parliament, or is any other instrument issued as authority for the payment of money out of the Consolidated Revenue Fund;
(b) the person presents to the member bank
(i) the documents referred to in subparagraph 627.‍17(1)‍(a)‍(i),
(ii) one piece of identification that is issued by the Government of Canada or the government of a province and that bears the person’s signature and photograph, or
(iii) any document from a reliable source that indicates the person’s name and date of birth, if the person’s identity is also confirmed by a customer in good standing with the member bank or by a natural person of good standing in the community where the branch is located;
(c) the amount of the cheque or other instrument is not greater than the prescribed amount; and
(d) any prescribed condition is met.
Non-application
(2) Subsection (1) does not apply
(a) if there is evidence that the cheque or other instrument has been altered in any way or is counterfeit;
(b) if the member bank has reasonable grounds to believe that there has been illegal or fraudulent activity in relation to the cheque or other instrument; or
(c) in any prescribed circumstances.
Refusal to cash
(3) A member bank that refuses to cash for a natural person a cheque or other instrument that meets the conditions set out in paragraphs (1)‍(a), (c) and (d) shall provide the person with
(a) a written statement that indicates that it will not be cashing the cheque or other instrument; and
(b) the information referred to in paragraphs 627.‍65(a) to (c).
No charges
627.‍26 (1) An institution shall not impose a charge
(a) for cashing a cheque or other instrument drawn on the Receiver General or on the Receiver General’s account in the Bank of Canada, in any bank or other deposit-taking Canadian financial institution incorporated by or under an Act of Parliament or in any authorized foreign bank that is not subject to the restrictions and requirements referred to in subsection 524(2), in respect of its business in Canada;
(b) for cashing any other instrument issued as authority for the payment of money out of the Consolidated Revenue Fund; or
(c) in respect of any cheque or other instrument that is
(i) drawn in favour of the Receiver General, the Government of Canada or any department of it or any public officer acting in the capacity of a public officer, and
(ii) tendered for deposit to the credit of the Receiver General.
Deposits of Government of Canada
(2) Nothing in subsection (1) precludes any arrangement between the Government of Canada and an institution concerning
(a) compensation for services performed by the institution for the Government of Canada; or
(b) interest to be paid on any or all deposits of the Government of Canada with the institution.
Documents
General
627.‍27 (1) For greater certainty, any documents required to be presented by a natural person under any of sections 627.‍17 to 627.‍26 and subsection (2) shall be
(a) original, valid and not substantially defaced; and
(b) in the case of a piece of identification issued by the government of a province, usable for identification purposes under the law of the province.
Different names
(2) If any document presented by a natural person bears a former name of the person, the person shall present a certificate evidencing the change of name that has occurred or a certified copy of that certificate.
Credit
Prepayment
627.‍28 (1) An institution shall not make a loan to a natural person that is repayable in Canada, the terms of which prohibit prepayment of the money advanced or any instalment on the money advanced before its due date.
Non-application
(2) Subsection (1) does not apply in respect of a loan that
(a) is secured by a mortgage on real property; or
(b) is made for business purposes and has a principal amount of more than the prescribed amount or, if there is no prescribed amount, $100,000.
Prepayment of certain loans
(3) If an institution enters into a credit agreement with a natural person other than for business purposes, the institution shall allow the person
(a) in the case of a loan for a fixed amount, other than a loan that is secured by a mortgage on real property,
(i) to prepay the outstanding balance under the agreement, at any time, without incurring any charge or penalty for making the prepayment, or
(ii) to prepay a part of the outstanding balance
(A) on the date of any scheduled payment, if payments are scheduled once a month or more often, or
(B) at any time but only once a month, in any other case; and
(b) in the case of any prescribed credit agreement, to prepay any prescribed amount at any prescribed time if the person meets any prescribed requirements.
Refund or credit
(4) If a person makes a prepayment referred to in paragraph (3)‍(a) or (b), the institution shall refund or credit to the person the prescribed amount of any prescribed charge other than any interest or discount applicable to the loan.
No minimum credit balance without express consent
627.‍29 An institution shall not make a loan or advance in Canada to a natural person subject to the condition that the person maintain a minimum credit balance with the institution without first obtaining the person’s express consent to do so.
Default charges
627.‍3 If a natural person fails to make a payment when it becomes due under a credit agreement that the person entered into other than for business purposes or fails to comply with any other obligation in the agreement an institution may impose, in addition to interest, other charges for the sole purpose of recovering the costs reasonably incurred
(a) for legal services retained to collect or attempt to collect the payment;
(b) in realizing on any security interest taken under the credit agreement or in protecting such a security interest, including the cost of legal services retained for that purpose;
(c) in processing a cheque or other instrument that the person used to make a payment under the loan but that was dishonoured; or
(d) for any prescribed purpose.
Renewal of mortgages
627.‍31 If a natural person enters into a credit agreement other than for business purposes with an institution for a loan that is secured by a mortgage on real property and that is to be renewed on a specified day,
(a) the institution shall not, during any prescribed period, make a change to the agreement that increases the cost of borrowing; and
(b) the person’s rights under the agreement continue, and the renewal does not take effect, until the prescribed day.
No increase or provision without express consent
627.‍32 (1) Subject to any regulations, an institution shall not
(a) increase the credit limit on a line of credit that is extended — or a credit card account that is opened — in Canada for a natural person other than for business purposes without first obtaining the person’s express consent to do so; or
(b) provide cheques that are issued on a credit card account that is opened in Canada for a natural person other than for business purposes without first obtaining the person’s express consent to do so.
Oral consent — written confirmation
(2) If the consent is given orally, the institution shall provide the person with written confirmation of the consent not later than the date of the first statement of account that is provided after the date of that consent.
Use not consent
(3) Use by the person of the line of credit or the credit card account, or of any service related to the line of credit or credit card account, does not constitute express consent for the purpose of subsection (1).
Liability for unauthorized use
627.‍33 (1) The maximum liability of a borrower for the unauthorized use of a credit card issued to them in Canada, the account information of the credit card or the personal authentication information created or adopted in relation to the credit card or credit card account is $50, unless the borrower has demonstrated gross negligence or, in Quebec, gross fault, in safeguarding the credit card, the account information or the personal authentication information.
Report of unauthorized use
(2) If a borrower reports to an institution that a credit card issued to them in Canada, the account information of the credit card or the personal authentication information created or adopted in relation to the credit card or credit card account has been lost or stolen or is otherwise at risk of being used in an unauthorized manner, the borrower shall not be liable for any unauthorized use of the credit card, the account information or the personal authentication information after the report is received.
Personal authentication information
(3) The unauthorized use of a credit card issued to a borrower in Canada, or of account information of the credit card, by means of the personal authentication information created or adopted in relation to the credit card or credit card account does not by itself establish that the borrower demonstrated gross negligence or, in Quebec, gross fault, in safeguarding the personal authentication information.
Credit card statement
627.‍34 (1) Subject to any regulations, an institution shall, for a credit card issued in Canada to a natural person other than for business purposes, send a statement of account in respect of each billing cycle to the person. The statement is to be sent without delay after the last day of the billing cycle.
Minimum payment — due date
(2) An institution shall not require a minimum payment in respect of the outstanding balance owing for a particular billing cycle on the credit card account to be made by the person less than 21 days after the last day of that billing cycle.
Non-business day
(3) If the due date for a minimum payment in respect of the outstanding balance owing on the credit card account does not fall on a business day, the institution shall consider a payment made on the next business day as being made on time.
No interest if balance paid in full
(4) An institution shall not impose interest on purchases of goods or services made during a particular billing cycle on the credit card account if the person pays the outstanding balance owing on the credit card account in full on or before the due date.
Different interest rates — allocation of payment
627.‍35 (1) If different interest rates apply to different amounts owing for a particular billing cycle on a credit card account that is opened in Canada by a natural person other than for business purposes, the institution shall allocate any payment made by the person that is greater than the required minimum payment for that billing cycle among those amounts using one of the following methods:
(a) by allocating that payment first to the amount with the highest interest rate and then allocating any remaining portion of the payment to the other amounts in descending order, based on their applicable interest rates; or
(b) by allocating that payment among those amounts in the same proportion as each amount bears to the outstanding balance owing on the credit card account.
Rounding and adjustments
(2) For the purpose of paragraph (1)‍(b), if the payment that the institution allocates to an amount owing on a credit card account contains a fraction of a dollar, the institution may round up that amount to the nearest dollar if the fraction of the dollar is equal to or greater than 50 cents, round down that amount to the nearest dollar if the fraction is less than 50 cents and, if necessary, make corresponding adjustments to the other amounts that are being allocated.
No charge — holds
627.‍36 (1) An institution shall not impose a charge on a natural person for exceeding their credit limit as a result of a hold on a credit card that was issued in Canada to the person other than for business purposes.
Non-application
(2) Subsection (1) does not apply if the person would, in any case, have exceeded their credit limit during the period in which the hold was in effect.
Debt recovery
627.‍37 In its dealings with a natural person who owes it a debt under a credit agreement entered into other than for business purposes, an institution
(a) shall not communicate or attempt to communicate with the person, any member of the person’s family or household, any relative, neighbour, friend or acquaintance of the person or the person’s employer by any means that constitutes harassment, in a manner that constitutes harassment or with a frequency that constitutes harassment, including by
(i) using threatening, profane, intimidating or coercive language,
(ii) using undue pressure, or
(iii) making public, or threatening to make public, the person’s failure to pay; and
(b) shall comply with any other prescribed debt collection practices.
Prepaid Payment Products
No expiry unless promotional product
627.‍38 An institution shall not impose an expiry date on the right of a person with whom it entered into an agreement for the issuance of a prepaid payment product to use the funds that are loaded on the product unless it is a promotional product.
Maintenance charges
627.‍39 An institution shall not impose any maintenance charges in respect of a prepaid payment product for the period of 12 months after the day on which the product is activated unless it is
(a) a promotional product; or
(b) a reloadable product for which the institution has obtained the express consent of the person with whom it entered into an agreement for the issuance of the product to the imposition of the charge.
No overdraft charges without express consent
627.‍4 (1) An institution shall not impose any overdraft charges in respect of a prepaid payment product without first obtaining the express consent of the person with whom it entered into an agreement for the issuance of the product.
Use not consent
(2) Use by the person of the prepaid payment product does not constitute express consent for the purpose of subsection (1).
Optional Products or Services
Independent agreement
627.‍41 An institution shall not provide an optional product or service to a natural person — other than for business purposes — in an agreement in respect of another product or service.
Express consent — temporary offer
627.‍42 (1) If an optional product or service, or a product or service that would have been an optional product or service if it had been provided for an additional charge, is provided to a natural person — other than for business purposes — under a promotional, preferential, introductory or special offer other than an offer referred to in subsection (2), an institution shall not impose any charges for the use of the product or service as of the day on which the person will no longer benefit from the offer without obtaining, within five business days before that day, the person’s express consent to impose that charge.
Express consent — number of uses
(2) If an optional product or service, or a product or service that would have been an optional product or service if it had been provided for an additional charge, is provided to a natural person — other than for business purposes — under a promotional, preferential, introductory or special offer based on a specified number of uses, an institution shall not impose any charges after the last use of the product or service without obtaining, immediately after the last use, the person’s express consent to impose that charge.
Use not consent
(3) Use by the person of the product or service does not constitute express consent for the purpose of subsections (1) and (2).
Complaints Process
Procedures for dealing with complaints
627.‍43 (1) An institution shall
(a) establish procedures that are satisfactory to the Commissioner for dealing, within the prescribed period, with complaints;
(b) designate one of its officers or employees in Canada to be responsible for implementing those procedures; and
(c) designate one or more of its officers or employees in Canada to receive and deal with those complaints.
Misleading terms
(2) An institution shall not use any misleading term with respect to its procedures or designated officers or employees, including any term that suggests that the procedures, officers or employees are independent of the institution — such as the term “ombudsman” or any other term with a similar meaning — or any prescribed term.
Filing with Commissioner
(3) An institution shall file a copy of its procedures as amended from time to time with the Commissioner.
Information regarding complaint procedure
(4) An institution shall provide a person who makes a complaint with
(a) a written acknowledgment of the date on which it received the complaint;
(b) the information referred to in paragraphs 627.‍65(a) to (c); and
(c) any information that is necessary to enable them to meet the requirements of the procedures referred to in paragraph 627.‍65(a).
Record of complaint
627.‍44 An institution shall make, with respect to a complaint referred to in paragraph 627.‍43(1)‍(a), a record that is to be retained for a period of at least seven years and that contains
(a) if the complaint was made in writing, the original version of the complaint;
(b) if the complaint was made orally,
(i) the recording or a transcript of the recording if the complaint was recorded, or
(ii) the details of the complaint if the complaint was not recorded;
(c) the name of the person who made the complaint;
(d) the name of the person who requested or received from the institution the product or service to which the complaint relates;
(e) the contact information provided by the person who made the complaint;
(f) the date on which the institution received the complaint;
(g) a description of the nature of the complaint and the product or service to which the complaint relates;
(h) the date on which the complaint was resolved if, in the institution’s opinion, it was resolved to the satisfaction of the person who made the complaint;
(i) a description of any actions that were taken by the institution to attempt to resolve the complaint;
(j) a description of any compensation provided to the persons referred to in paragraph (c) or (d);
(k) confirmation that the institution provided the information referred to in paragraphs 627.‍65(a) to (c) to the person who made the complaint, if the institution did so; and
(l) any prescribed information.
Access to Commissioner
627.‍45 The institution shall ensure that the record retained under section 627.‍44 is accessible to the Commissioner.
Report to Commissioner
627.‍46 Within 60 days after the end of each quarter, an institution shall submit to the Commissioner in a form satisfactory to him or her, with respect to each complaint received by an officer or employee referred to in paragraph 627.‍43(1)‍(c) during that quarter,
(a) a copy of the record retained under section 627.‍44, except the contact information referred to in paragraph 627.‍44(e) other than the postal code; and
(b) any prescribed information.
Annual information
627.‍47 An institution shall, free of charge and within 135 days after the end of each financial year, make available the following information for that year on each of its websites through which it offers products or services in Canada and provide the information in writing to any person who requests it:
(a) the number and nature of any complaints that were dealt with by the officer or employee designated by the institution to deal with complaints who holds the most senior position identified for that purpose in the procedures established by the institution;
(b) the average length of time taken to deal with the complaints received by that officer or employee;
(c) the number of complaints that, in the institution’s opinion, were resolved by that officer or employee to the satisfaction of the persons who made them; and
(d) any prescribed information.
Approval of body corporate
627.‍48 (1) The Minister may, on the Commissioner’s recommendation and for the purpose of this section, approve a body corporate incorporated under the Canada Not-for-profit Corporations Act or under the Canada Business Corporations Act to be an external complaints body if the body corporate’s purpose under its letters patent is, in the Minister’s opinion, to deal with complaints referred to in paragraph 627.‍43(1)‍(a) that have not been resolved by its member institutions to the satisfaction of the persons who made the complaints.
Information, material and evidence
(2) A body corporate that is seeking an approval under subsection (1) is to apply to the Commissioner and include in the application, in the manner required by the Commissioner, any information, material and evidence that he or she requires.
Matters for consideration
(3) Before approving a body corporate, the Minister shall take into account all matters that the Minister considers relevant to the application, including whether the body corporate has
(a) the reputation required under paragraph 627.‍49(a); and
(b) policies and procedures, and terms of reference to govern its functions and activities as an external complaints body, that would enable it to meet the conditions set out in paragraphs 627.‍49(b) to (m).
Obligation to be member
(4) An institution shall be a member of only one body corporate that is approved under subsection (1).
Not an agent
(5) The approved body corporate is not an agent of Her Majesty.
Approval to be published
(6) An approval given under subsection (1) shall be published in the Canada Gazette.
Maintaining approval
627.‍49 A body corporate that is approved under subsection 627.‍48(1) shall, as a condition of maintaining that approval,
(a) maintain a reputation for being operated in a manner that is consistent with the standards of good character and integrity;
(b) make its services as an external complaints body available across Canada in both official languages and offer those services free of charge to persons who make complaints to it;
(c) ensure that every person who acts on its behalf with respect to a complaint is impartial and independent of the parties to the complaint;
(d) advise the Commissioner in writing and without delay if it determines that a complaint raises a systemic issue;
(e) if it determines that all or part of a complaint is not within its terms of reference, provide the person who made the complaint with written reasons for that determination, and the name of any entity to whom the person may make a complaint, within 30 days after the day on which it receives the complaint;
(f) obtain confirmation from a member institution to which a complaint relates regarding whether the period referred to in paragraph 627.‍43(1)‍(a) has ended, unless the person who made the complaint has provided it with the written acknowledgment referred to in paragraph 627.‍43(4)‍(a);
(g) impartially deal with complaints referred to in paragraph 627.‍43(1)‍(a) that have not been resolved by its member institutions to the satisfaction of the persons who made the complaints;
(h) no later than 120 days after the day on which it has all of the information that it requires to deal with a complaint, make a final written recommendation to the parties;
(i) within 90 days after making a final recommendation, make a summary of the final recommendation available on its website free of charge, which summary is to include
(i) a description of the nature of the complaint that is the subject of the final recommendation,
(ii) the name of the institution that received the complaint,
(iii) a description of any compensation provided to the persons referred to in paragraph 627.‍44(c) or (d),
(iv) the reasons for the final recommendation, and
(v) any prescribed information;
(j) within 135 days after the end of each financial year, file a written report with the Commissioner on the performance of its functions and activities as an external complaints body for that year, which report is to include
(i) information about
(A) its constitution, governance and terms of reference, and the identity of its member institutions,
(B) all sources of funding for its functions and activities as an external complaints body, including the fees charged to each of its member institutions for its services and the manner in which those fees are calculated, and
(C) the results of the most recent evaluation referred to in paragraph (l),
(ii) a summary of the results of any consultation with its member institutions and with persons who made complaints to it,
(iii) in respect of each of its member institutions, the number and nature of complaints that it received, the number of complaints that it determined were within its terms of reference, the number of final recommendations that it made and the number of complaints that, in its opinion, were resolved to the satisfaction of the persons who made them,
(iv) the average length of time taken to deal with complaints,
(v) the number of complaints that it determined were not within its terms of reference and the reasons for that determination,
(vi) the number of final recommendations that it made in which compensation was recommended, and
(vii) the average and total compensation provided with respect to complaints that it determined were within its terms of reference;
(k) without delay after it is filed with the Commissioner, make the report available on its website free of charge and provide it to any person who requests it;
(l) submit, every five years, to an evaluation, conducted by a third party in accordance with terms of reference that are established by the body corporate in consultation with the Commissioner, of the performance of its functions and activities as an external complaints body; and
(m) meet any prescribed condition.
Notice of transfer of membership
627.‍5 An institution shall give the Commissioner and the external complaints body of which it is a member written notice of a request, or an intention to make a request, to become a member of another external complaints body at least 90 days before the day on which it becomes a member of that other body.
Designation of body corporate
627.‍51 (1) The Minister may, for the purpose of this section, designate a body corporate incorporated under the Canada Not-for-profit Corporations Act to be an external complaints body if the body corporate’s purpose is, in the Minister’s opinion, to deal with complaints referred to in paragraph 627.‍43(1)‍(a) that have not been resolved by its member institutions to the satisfaction of the persons who made the complaints.
Effect of designation
(2) If a body corporate is designated under subsection (1), no approval may be given under subsection 627.‍48(1) and any approval that has been given under that subsection is revoked, and any complaint pending before a body corporate approved under subsection 627.‍48(1) shall be taken up and continued by the body corporate designated under subsection (1).
Obligation to be member
(3) Every institution shall be a member of the body corporate that is designated under subsection (1).
Directors
(4) The Minister may, in accordance with the letters patent and by-laws of the designated body corporate, appoint the majority of its directors.
Not an agent
(5) A body corporate designated under subsection (1) is not an agent of Her Majesty.
Designation to be published
(6) A designation made under subsection (1) shall be published in the Canada Gazette.
Provision of information — external complaints body
627.‍52 An institution shall provide the external complaints body of which it is a member with all information in its possession or control that relates to a complaint without delay after the external complaints body notifies it that the complaint has been received in respect of it.
Provision of information
627.‍53 If an institution or a body corporate is required under sections 627.‍43 to 627.‍52 to provide information, it shall do so in a manner, and using language, that is clear, simple and not misleading.
Content of Commissioner’s report
627.‍54 The Commissioner shall include in the report referred to in section 34 of the Financial Consumer Agency of Canada Act
(a) the procedures for dealing with complaints established by institutions under paragraph 627.‍43(1)‍(a);
(b) the number and nature of complaints that have been made to the Agency; and
(c) a summary of the information referred to in section 627.‍47 and the information in the report referred to in paragraph 627.‍49(j).
DIVISION 3 
Disclosure and Transparency for Informed Decisions
Key Product Information
General Requirements
Disclosure of information
627.‍55 (1) If an institution is required under this Division to disclose information, it shall do so in a manner, and using language, that is clear, simple and not misleading, and shall do so in writing, unless otherwise provided for under this Division.
Agreement by telephone
(2) Subject to the regulations, an institution that enters into an agreement with a person orally by telephone in respect of a product or service in Canada is deemed to have disclosed in writing the information referred to in subsection (1) if it
(a) discloses orally to the person, before entering into the agreement by telephone,
(i) the information or any prescribed portion of the information, and
(ii) any prescribed information; and
(b) provides the information in writing to the person without delay after entering into the agreement.
Disclosure — customers and the public
627.‍56 If an institution is required under this Division to disclose information to its customers and to the public, it shall do so by
(a) displaying the information prominently
(i) at each of its branches in Canada where it offers products or services and at each of its points of service, and
(ii) on each of its websites through which it offers products or services in Canada; and
(b) providing the information in writing to any person who requests it.
Information box
627.‍57 (1) If an institution is required under this Division to disclose information in an application form or before entering into an agreement in respect of a product or service, it shall, at the time of that disclosure, disclose the information that is prescribed by presenting it prominently in a single prominently displayed information box.
Information box — disclosure by telephone
(2) An institution shall orally draw attention to the information that is required to be disclosed in the information box when
(a) the institution solicits applications for the product or service from a person orally by telephone; or
(b) a person contacts the institution orally by telephone for the purpose of applying for the product or service.
Resource person
627.‍58 Subject to the regulations, an institution shall, before entering into an agreement with a person by electronic means or by mail in respect of a product or service in Canada, provide the person with the local or toll-free telephone number of a natural person who is an employee or agent of the institution and who is knowledgeable about the terms and conditions of the agreement.
Other products or services
627.‍59 An institution shall, before entering into an agreement with a natural person in respect of any product or service in Canada to be provided on an ongoing basis and for which disclosure obligations are not otherwise provided under this Division, disclose to that person
(a) the features of the product or service;
(b) a list of all charges and penalties applicable to the product or service;
(c) particulars of the person’s rights and obligations in respect of the product or service;
(d) the information referred to in paragraphs 627.‍65(a) to (c); and
(e) any prescribed information.
Renewal or rollover
627.‍6 (1) If an institution enters into an agreement with a natural person other than for business purposes in respect of a product or service in Canada — other than a loan that is secured by a mortgage on real property — and the agreement provides that a product or service may be renewed or that, after the end of the term of the product or service, a new product or service may be provided to the person without a further agreement being entered into, the institution shall disclose to the person the information set out in subsection (2),
(a) in the case of a product or service that is provided for a term of more than 30 days, 21 days before, and five days before, the last day of the term; and
(b) in the case of a product or service that is provided for a term of 30 days or less, five days before the last day of the term.
Content
(2) The information to be disclosed is the following:
(a) the interest rate that will be applicable to the product or service on its renewal, or to the new product or service;
(b) any charges or penalties that may be imposed on the person in relation to the product or service on its renewal, or to the new product or service;
(c) particulars of the person’s rights and obligations in relation to the product or service on its renewal, or to the new product or service;
(d) the period within which the institution shall allow the person to cancel the agreement in respect of the product or service that may be renewed, or in respect of the new product or service; and
(e) any prescribed information.
Promotional and other offers
627.‍61 (1) If a natural person accepts, other than for business purposes, a promotional, preferential, introductory or special offer with respect to a product or service other than an optional product or service, the institution shall disclose to the person the information set out in subsection (2),
(a) if the period during which the person will benefit from the offer is more than 30 days, 21 days before, and five days before, the last day of the period; and
(b) if the period during which the person will benefit from the offer is 30 days or less, five days before the last day of the period.
Content
(2) The information to be disclosed is the following:
(a) the interest rate that will be applicable to the product or service after the day on which the person will no longer benefit from the offer;
(b) any charges or penalties that may be imposed on the person in relation to the product or service after the day on which the person will no longer benefit from the offer;
(c) particulars of the person’s rights and obligations in relation to the product or service after the day on which the person will no longer benefit from the offer;
(d) the period within which the institution shall allow the person to cancel the agreement in respect of the product or service after the day on which the person will no longer benefit from the offer; and
(e) any prescribed information.
Prescribed amendments to agreements
627.‍62 An institution shall, before any prescribed amendment that it makes to a term or condition of an agreement with a person in respect of a product or service in Canada takes effect, disclose prescribed information to the person or any other person as directed by that person.
Advertisements
627.‍63 If an institution is required under this Division to disclose information in an advertisement, it shall do so by presenting it prominently — as specified in any regulations — within the advertisement.
Prohibited conduct
627.‍64 An institution shall disclose to its customers and to the public the fact that it shall not, under section 627.‍04,
(a) impose undue pressure on a person, or coerce a person, for any purpose, including to obtain a product or service from a particular person, as a condition for obtaining another product or service from the institution; or
(b) take advantage of a person.
Complaints procedures
627.‍65 An institution shall disclose to its customers and to the public
(a) its procedures for dealing with complaints established under paragraph 627.‍43(1)‍(a);
(b) the name of the external complaints body of which it is a member and the manner in which that body may be contacted; and
(c) the Agency’s mailing address, website address and telephone number.
Voluntary codes of conduct and public commitments
627.‍66 An institution shall disclose the voluntary codes of conduct that it has adopted, that are designed to protect the interests of its customers and that are publicly available — and the public commitments that it has made and that are designed to protect the interests of its customers — by
(a) making the voluntary codes and commitments available
(i) at each of its branches in Canada where it offers products or services and at each of its points of service, and
(ii) on each of its websites through which it offers products or services in Canada; and
(b) providing the voluntary codes and commitments in writing to any person who requests them.
Deposit Accounts, Financial Instruments and Notes
Deposit Accounts
Member banks — customers and the public
627.‍67 A member bank shall disclose to its customers and to the public
(a) the conditions to be met for the opening of a retail deposit account by a natural person under subsections 627.‍17(1) and (3);
(b) the personal identification requirements set out in paragraph 627.‍25(1)‍(b); and
(c) any prescribed information.
Institutions — customers and the public
627.‍68 An institution shall disclose to its customers and to the public
(a) a list of all charges applicable to personal deposit accounts in Canada with the institution and the usual amount, if any, charged by the institution for services normally provided in Canada to its customers and to the public;
(b) for a deposit account in Canada other than a personal deposit account,
(i) a list of all charges applicable to any prescribed services that it provides in respect of the account and the fact that the list sets out all such charges, or
(ii) a partial list of those charges and the manner in which information regarding charges not included in the list can be obtained;
(c) the maximum periods during which the institution may hold funds deposited by cheque or other instrument before making them available for withdrawal, as set out in section 627.‍21; and
(d) the institution’s policies concerning the maximum period during which the institution may hold funds deposited by cheque or other instrument in any situation to which section 627.‍21 does not apply.
Opening of deposit account
627.‍69 (1) An institution shall, before entering into an agreement with a person for the opening of a deposit account in Canada, disclose to the person
(a) subject to subsection (2), a list of all charges applicable to the account;
(b) in the case of a personal deposit account, the circumstances in which the institution shall send the person an alert, in accordance with section 627.‍13;
(c) in the case of a retail deposit account,
(i) the rate of interest and the manner in which the amount of interest is calculated,
(ii) the maximum periods during which the institution may hold funds deposited by cheque or other instrument before making them available for withdrawal, as set out in section 627.‍21, and
(iii) the institution’s policies concerning the maximum period during which the institution may hold funds deposited by cheque or other instrument in any situation to which section 627.‍21 does not apply; and
(d) any prescribed information.
If amount of charge cannot be determined
(2) If the amount of a charge referred to in paragraph (1)‍(a) cannot be determined before an agreement is entered into for the opening of a deposit account other than a personal deposit account, the institution shall, without delay after the amount is determined, disclose that amount to the person in whose name the account is kept.
Changes to holding periods
627.‍7 (1) An institution shall disclose any changes to the information referred to in paragraph 627.‍68(c) or (d) to its customers and to the public for a period of at least 60 days ending on the effective date of the change, and disclose any changes to the information referred to in subparagraph 627.‍69(1)‍(c)‍(ii) or (iii) to each person in whose name the retail deposit account is kept and to whom a statement of account is provided — or to any other person as directed by that person — at least 30 days before the effective date of the change.
Shortened holding period
(2) If the change results in a shortened period during which an institution may hold funds deposited by cheque or other instrument, the institution may meet the obligations set out in subsection (1) after the effective date of the change.
Change in rate of interest or manner of calculation
627.‍71 If there is a change in the rate of interest that is applicable to a deposit account in Canada or in the manner in which the amount of interest for such an account is calculated, an institution shall, without delay, disclose the change
(a) to the person in whose name the account is kept or to any other person as directed by that person; or
(b) to the public by displaying it prominently
(i) at each of its branches in Canada where it offers deposit accounts and at each of its points of service, and
(ii) on each of its websites through which it offers deposit accounts in Canada.
Increase or new charge
627.‍72 (1) An institution shall disclose to a person to whom a statement of account is provided — or to any other person as directed by that person — any increase to a charge applicable to a personal deposit account in Canada — or applicable to a prescribed service in relation to deposit accounts in Canada, other than personal deposit accounts — or any new charge applicable to a personal deposit account in Canada at least 30 days before the effective date of the increase or new charge.
Statement of account not provided
(2) If there is a person in whose name the account is kept to whom a statement of account is not provided, an institution shall disclose to its customers and to the public any increase referred to in subsection (1) for a period of at least 60 days ending on the effective date of the increase or new charge, and if the increase or new charge is applicable to a personal deposit account, by displaying the increase or new charge prominently at each automated teller machine on which the name of the institution or information identifying the machine with the institution is displayed.
Manner of obtaining further information
(3) An institution shall, to meet its obligations under subsection (2), also disclose the manner in which further details with respect to the increase or new charge can be obtained.
Deposit Insurance
Authorized foreign banks — customers and the public
627.‍73 An authorized foreign bank that is not subject to the restrictions and requirements referred to in subsection 524(2) and a bank referred to in paragraph 413(1)‍(b) or (c) shall disclose to their customers and to the public that deposits with them are not insured by the Canada Deposit Insurance Corporation.
Authorized foreign banks — customers and the public
627.‍74 An authorized foreign bank that is subject to this section under an order referred to in subsection 524(2) shall disclose to its customers and to the public that it does not accept deposits in Canada and that it is not a member institution of the Canada Deposit Insurance Corporation.
Authorized foreign banks — deposit accounts and agreements for prescribed products
627.‍75 An authorized foreign bank that is not subject to the restrictions and requirements referred to in subsection 524(2) shall, before entering into an agreement with a person for the opening of a deposit account in Canada or in respect of a prescribed product that relates to a deposit,
(a) disclose to the person the fact that deposits to the deposit account or in relation to the prescribed product, as the case may be, are not insured by the Canada Deposit Insurance Corporation, as well as any prescribed information; and
(b) obtain the person’s signature immediately next to the disclosure statement.
Certain banks — deposit accounts and agreements for prescribed products
627.‍76 (1) A bank referred to in paragraph 413(1)‍(b) or (c) shall, before entering into an agreement with a person for the opening of a deposit account in Canada or in respect of a prescribed product that relates to a deposit, disclose to the person the fact that deposits to the deposit account or in relation to the prescribed product are not insured by the Canada Deposit Insurance Corporation.
Shared premises
(2) A bank referred to in paragraph 413(1)‍(b) or (c) that shares premises with a member institution as defined in section 2 of the Canada Deposit Insurance Corporation Act shall, before entering into an agreement with a person for the opening of a deposit account in Canada or in respect of a prescribed product that relates to a deposit,
(a) disclose to the person
(i) the fact that the bank’s business is separate and distinct from that of the member institution, and
(ii) the fact that deposits to the deposit account or in relation to the prescribed product are not insured by the Canada Deposit Insurance Corporation;
(b) orally explain to the person the information that is to be disclosed under paragraph (a); and
(c) obtain from the person a signed declaration stating that
(i) the person has been given all of the information that is to be disclosed under paragraph (a) and has read it,
(ii) the bank has orally explained all the information that is to be disclosed under paragraph (a), and
(iii) the person understands all of the information that is to be disclosed under paragraph (a).
Financial Instruments and Notes
Availability of information
627.‍77 An institution shall disclose prescribed information with respect to a deposit-type instrument, a principal-protected note or a prescribed product by
(a) making the information available
(i) at each of its branches in Canada and points of service where it offers any of these products, and
(ii) on each of its websites through which it offers these products in Canada; and
(b) providing the information to any person who requests it.
Issuance
627.‍78 (1) An institution shall, before entering into an agreement with a person for the issuance of a deposit-type instrument, a principal-protected note or a prescribed product, disclose to the person
(a) the term of the product, how and when the principal is to be repaid and how and when the interest, if any, is to be paid;
(b) if the rate of interest in respect of the product is fixed, the annual rate of interest or, if the rate of interest is variable,
(i) how the rate of interest is determined,
(ii) the prime lending rate or the bankers’ acceptance rate, as the case may be, that is used for the calculation of the rate of interest,
(iii) the prime lending rate or the banker’s acceptance rate in effect when the information is disclosed, and
(iv) how the person may obtain the rate of interest from the institution during the investment period;
(c) any charges applicable to the product and their impact on the interest payable;
(d) how interest is accrued and any limitations in respect of the interest payable;
(e) any risks associated with the product, including, if applicable, the risk that no interest may accrue;
(f) if the product relates to a deposit that is not eligible for deposit insurance coverage by the Canada Deposit Insurance Corporation, the fact that it is not eligible;
(g) whether the person may cancel their purchase of the product and, if so, how the purchase may be cancelled;
(h) whether the proposed agreement provides that the institution may amend a term or condition with respect to the product and, if so, in what circumstances;
(i) whether the manner in which the product is structured or administered may place the institution in a conflict of interest;
(j) any other information that could reasonably be expected to affect the person’s decision to enter into the agreement; and
(k) any prescribed information.
New instrument issued without further agreement
(2) If, after the maturity of a deposit-type instrument issued under an agreement referred to in subsection (1), an institution issues a new deposit-type instrument under that agreement, the institution shall disclose prescribed information to the person without delay after the instrument is issued.
Principal-protected note — no interest
627.‍79 If a principal-protected note ceases to be linked to an index or reference point that was to be used to determine the interest payable under the note and, as a result, no interest will be paid, the institution shall, without delay, disclose that fact to the person to whom the note was issued.
Current value
627.‍8 An institution shall disclose the following information without delay to a person who makes a request concerning the value of a product referred to in section 627.‍78 that was issued to the person:
(a) in the case of a principal-protected note,
(i) the net asset value of the note on the day specified by the person and how that value is related to the interest payable under the note, or
(ii) the last available measure, before the day specified by the person, of the index or reference point on which the interest is determined and how that measure is related to the interest payable under the note;
(b) in the case of a deposit-type instrument, the amount of the principal and accrued interest on the day on which the request was made; and
(c) in the case of any prescribed product, prescribed information.
Amendments — deposit-type instruments or prescribed products
627.‍81 An institution shall, before any amendment that it makes to a term or condition with respect to a deposit-type instrument or a prescribed product takes effect, disclose the amendment and its potential impact on the interest payable to the person to whom the instrument or product was issued.
Amendments — principal-protected notes
627.‍82 An institution shall, before any amendment that it makes to a term or condition with respect to a principal-protected note that may have an impact on the interest payable under the note takes effect, disclose the amendment and its potential impact on the interest payable to the person to whom the note was issued. However, if it is not possible to make that disclosure before the time the amendment takes effect, the institution shall do so as soon as possible after that time.
Redemption or purchase before maturity
627.‍83 An institution shall
(a) before redeeming or purchasing a principal-protected note before its maturity on the request of the person to whom it was issued, disclose to that person
(i) the value of the note on the last business day before the day on which the request is made, or the value of the note based on the last available measure of the index or reference point on which the interest is determined,
(ii) the amount of any charge or penalty,
(iii) the net amount that the person would have received for the redemption or purchase after deducting the amount referred to in subparagraph (ii) from the value of the note referred to in subparagraph (i), and
(iv) the time at which and the manner in which the value of the note will be calculated, and the fact that the value of the note may differ from the value referred to in subparagraph (i);
(b) before redeeming a deposit-type instrument before its maturity on the request of the person to whom it was issued, disclose to that person the amount of the principal and accrued interest, the amount of any charge or penalty and the net amount payable by the institution on redemption; and
(c) before redeeming any prescribed product before its maturity on the request of the person to whom it was issued, disclose to that person prescribed information.
Manner
627.‍84 For the purposes of sections 627.‍8 and 627.‍83, the institution shall disclose the information in the same manner in which the request is made unless otherwise directed by the person.
Advertisements
Rate of interest
627.‍85 An institution shall — in any advertisement in Canada in which it indicates the rate of interest that it offers on a deposit or debt obligation — disclose the manner in which the amount of interest is calculated and any circumstances that will affect the rate of interest, including the balance of a deposit account. The information shall be disclosed in the same manner in which the rate is indicated, whether visually or orally, or both.
Uninsured deposits
627.‍86 An authorized foreign bank that is not subject to the restrictions and requirements referred to in subsection 524(2) and a bank referred to in paragraph 413(1)‍(b) or (c) shall — in any advertisement in Canada in respect of deposits — disclose, visually or orally, that deposits with it are not insured by the Canada Deposit Insurance Corporation.
Financial instruments and notes
627.‍87 (1) An institution shall — in any advertisement in Canada for a product that is a deposit-type instrument, a principal-protected note or a prescribed product — disclose, visually or orally,
(a) how the public may obtain information about the product;
(b) if the advertisement refers to features of the product or the interest payable under it,
(i) the manner in which interest is to be accrued and any limitations in respect of the interest payable, and
(ii) the fact that the product relates to deposits that are not eligible to be insured by the Canada Deposit Insurance Corporation, if that is the case; and
(c) any prescribed information.
Non-application
(2) Subparagraph (1)‍(b)‍(ii) does not apply to an authorized foreign bank that is not subject to the restrictions and requirements referred to in subsection 524(2) or a bank referred to in paragraph 413(1)‍(b) or (c).
Market performance
(3) An institution shall — in any advertisement in Canada for a principal-protected note in which it uses past market performance — disclose, visually or orally, the assumptions underlying any hypothetical examples used in the advertisement to represent that performance, and the fact that past market performance is not an indicator of future market performance.
Fair representation
(4) The institution shall, in the advertisements referred to in subsection (3), represent the past market performance fairly and only use realistic assumptions to underlie hypothetical examples.
Credit
Availability of information
627.‍88 An institution shall disclose prescribed information with respect to a credit agreement by
(a) making the information available
(i) at each of its branches in Canada and points of service, and
(ii) on each of its websites through which it offers products or services in Canada; and
(b) providing the information to any person who requests it.
Agreement — natural persons
627.‍89 (1) An institution shall, before entering into a credit agreement with a natural person other than for business purposes, disclose to the person
(a) the cost of borrowing, as calculated and expressed in accordance with section 627.‍9;
(b) particulars of the person’s rights and obligations;
(c) any charges or penalties that may be imposed on the person;
(d) in the case of a line of credit or credit card account, the circumstances in which the institution shall send the person an alert, in accordance with section 627.‍13; and
(e) any prescribed information.
Agreement — other persons
(2) An institution shall, before entering into a credit agreement with a person, other than a person referred to in subsection (1), disclose to the person prescribed information.
Applications for credit, payment or charge card
(3) An institution shall disclose in any application forms or related documents that it prepares for the issuance of credit, payment or charge cards
(a) in the case of a credit card,
(i) a list of all non-interest charges,
(ii) the information referred to in paragraph (1)‍(a),
(iii) the day on which interest begins to accrue and information concerning any grace period that applies, and
(iv) any prescribed information; and
(b) in the case of a payment or charge card, any prescribed information.
Subsequent disclosure
(4) An institution shall, after entering into a credit agreement with a person, disclose prescribed information to the person.
Amendments
(5) An institution shall disclose to the person with whom it has entered into a credit agreement
(a) any prescribed amendment to the terms or conditions of the credit agreement; and
(b) any prescribed information resulting from the amendment.
Renewal
(6) An institution shall disclose to the person with whom it has entered into a credit agreement any prescribed information respecting the renewal of the credit agreement.
Calculating borrowing costs
627.‍9 The cost of borrowing shall be calculated, in the prescribed manner, on the basis that all obligations of the borrower are fulfilled and shall be expressed as a rate per annum and, in the prescribed circumstances, as an amount in dollars and cents.
Advertisements
627.‍91 An institution that makes a prescribed representation in an advertisement in Canada for a product that may be obtained by a natural person under a credit agreement shall disclose prescribed information in the advertisement.
Prepaid Payment Products
Issuance
627.‍92 (1) An institution shall, before entering into an agreement with a person for the issuance of a prepaid payment product, disclose to the person
(a) the name of the issuing institution;
(b) the day on which the product expires, if any;
(c) if it is a promotional product, the day, if any, on which the person’s right to use the funds that are loaded on the product will expire;
(d) a toll-free telephone number that can be used to make inquiries about the prepaid payment product, including its balance and the terms or conditions with respect to the product, and to make complaints;
(e) the following restrictions on the use of the product, if imposed by the issuing institution:
(i) the fact that the product is not reloadable,
(ii) the fact that the product cannot be used to make withdrawals, and
(iii) any other restriction that could reasonably be expected to affect the person’s decision to enter into the agreement;
(f) all charges that may be imposed on the person by the issuing institution in respect of the product;
(g) if the funds that are loaded on the product are not insured by the Canada Deposit Insurance Corporation, a statement to that effect;
(h) a statement indicating
(i) in the case of a promotional product, either that the person’s right to use the funds that are loaded on the product will not expire, or that that right will expire, along with the expiry date, as the case may be, and
(ii) in the case of any other prepaid payment product, that the person’s right to use the funds that are loaded on the product will not expire;
(i) a website address where the information referred to in paragraphs (a) and (d) to (g) can be obtained; and
(j) any prescribed information.
Means of disclosure
(2) The institution shall disclose the information set out in paragraphs (1)‍(a) to (d) and (i) by setting it out directly on the prepaid payment product or, if the product is electronic, by disclosing it electronically on the person’s request.
Increase or new charge
627.‍93 An institution shall not increase any charge or impose a new charge associated with a prepaid payment product that is issued to a natural person unless
(a) the person has provided the institution with their name and mailing or email address;
(b) the institution has given the person the opportunity to modify the information referred to in paragraph (a); and
(c) the institution discloses the new or increased charge by
(i) sending a notice to the most recent address provided for the person at least 30 days before the effective date of the new or increased charge, and
(ii) displaying a notice on the institution’s website for a period of at least 60 days ending on the effective date of the new or increased charge.
Optional Products or Services
Agreement — natural persons
627.‍94 (1) An institution shall, before entering into an agreement with a natural person other than for business purposes for an optional product or service, disclose to the person the following information:
(a) a description of the optional product or service;
(b) the term of the agreement;
(c) a list of all charges that will be imposed for the use of the product or service, or the method used for determining the charges and an example to illustrate the method;
(d) the conditions under which the person may cancel the agreement;
(e) the date from which the product or service is available for use and, if different, from which charges apply; and
(f) the steps required to use the product or service.
Content — cancellation
(2) Before entering into the agreement, the institution shall also disclose
(a) the fact that the person may cancel the agreement by notifying the institution that the agreement is to be cancelled;
(b) the fact that the cancellation will take effect on the last day of the billing cycle, or 30 days after the institution receives the notification, whichever is earlier; and
(c) the fact that it shall, without delay on receipt of the notification, refund or credit to the person any amount that it received for any part of the product or service that will be unused from the effective date of the cancellation, to be calculated in accordance with the prescribed formula.
Promotional and other offers
627.‍95 The institution shall, immediately before obtaining a person’s express consent under section 627.‍42, disclose to the person the information set out in paragraphs 627.‍94(1)‍(b) to (e) and subsection 627.‍94(2) and,
(a) if consent is to be obtained under subsection 627.‍42(1), the day on which the person will no longer benefit from the offer; and
(b) if consent is to be obtained under subsection 627.‍42(2), the fact that the person no longer benefits from the offer.
Amendments
627.‍96 If an institution makes an amendment to a term or condition of an agreement referred to in section 627.‍94 that results in a change to the information that was required to be disclosed under that section, the institution shall, at least 30 days before the day on which the amendment takes effect, disclose that change to the person.
Cancellation
627.‍97 If an optional product or service, other than one provided in relation to a credit agreement, is provided on an ongoing basis by an institution, the institution shall, as part of any disclosure that it is required to make under section 627.‍95 or 627.‍96, disclose the information set out in paragraph 627.‍94(1)‍(d) and subsection 627.‍94(2).
Registered Products
Availability of list of charges
627.‍98 An institution shall disclose a list of all charges applicable to registered products by
(a) making the list available
(i) at each of its branches in Canada and points of service where it offers registered products, and
(ii) on each of its websites through which it offers registered products in Canada; and
(b) providing the list to any person who requests it.
Agreement — persons
627.‍99 An institution shall, before entering into an agreement with a person for a registered product in Canada, disclose to the person
(a) information about all charges applicable to the product;
(b) information about how the person will be notified of any increase in those charges and of any new charges applicable to the product; and
(c) any prescribed information.
Amendments
627.‍991 An institution shall, before any amendment that it makes to a term or condition with respect to a registered product takes effect, disclose the amendment to the person to whom the product was issued.
Mortgage Insurance
Availability of information
627.‍992 (1) If an institution or any of its affiliates imposes a charge for insurance or a guarantee that the institution obtains against default on a loan made in Canada on the security of residential property, the institution shall disclose prescribed information and any other information that could reasonably be expected to have an impact on a borrower by
(a) making the information available
(i) at each of its branches in Canada and points of service where it offers residential mortgages, and
(ii) on each of its websites through which it offers residential mortgages in Canada; and
(b) providing the information to any person who requests it.
Agreement — persons
(2) An institution shall, before entering into an agreement under which such a charge is imposed on a person, disclose prescribed information to the person and any other information that could reasonably be expected to have an impact on the person.
Public Notices
Notice of Branch Closure
Written notice
627.‍993 (1) A member bank that closes a retail deposit-taking branch — or that ceases to open retail deposit accounts or to disburse cash to customers through a natural person at a retail deposit-taking branch — shall
(a) give a written notice to the Commissioner not later than
(i) four months before the date proposed for the closure of the branch or the cessation of the activity, if the branch is in an urban area or in a rural area where there is another retail deposit-taking branch within a travelling distance of 10 km from the branch, or
(ii) six months before the date proposed for the closure of the branch or the cessation of the activity, if the branch is in a rural area where there is no other retail deposit-taking branch within a travelling distance of 10 km from the branch;
(b) give a written notice to each customer of the branch and to the public not later than four months before the date proposed for the closure of the branch or the cessation of the activity, if the branch is in an urban area or in a rural area where there is another retail deposit-taking branch within a travelling distance of 10 km from the branch; and
(c) give a written notice to each customer of the branch, to the public and to the chairperson, mayor, warden, reeve or other similar chief officer of the municipal or local government body or authority for the area in which the branch is located not later than six months before the date proposed for the closure of the branch or the cessation of the activity, if the branch is in a rural area where there is no other retail deposit-taking branch within a travelling distance of 10 km from the branch.
Notice to public
(2) The member bank shall give the notice to the public by
(a) displaying it prominently at the branch; and
(b) if the notice is one that is required under paragraph (1)‍(c), publishing it in a newspaper in general circulation at or near the place where the branch is located.
Content of notice
(3) The notice shall include prescribed information.
Exemptions
627.‍994 In prescribed circumstances, the Commissioner may, on the request of a member bank, exempt it from the requirement to give a notice under section 627.‍993 or vary the time and manner in which such a notice is required to be given.
Meeting
627.‍995 (1) After a notice is given but before the branch is closed or ceases to carry on the activity, the Commissioner shall require the member bank to convene and hold a meeting between representatives of the bank, representatives of the Agency and interested persons in the area affected by the closure of the branch or the cessation of the activity in order to exchange views about the closure of the branch or the cessation of the activity, including alternate service delivery by the bank and measures to help the branch’s customers adjust to the closure or the cessation of the activity, if
(a) the member bank has not consulted in the area well enough to ascertain the views of interested persons in the area with regard to the closure of the branch, the cessation of the activity, alternate service delivery by the bank or measures to help the branch’s customers adjust to the closure or the cessation of the activity; and
(b) an area representative or a person from the area submits to the Commissioner a request for the meeting and the request is not frivolous or vexatious.
Rules
(2) The Commissioner may establish rules for the convening and conduct of a meeting.
Non-application of Statutory Instruments Act
(3) The Statutory Instruments Act does not apply to rules established under subsection (2).
Public Accountability Statements
Content
627.‍996 (1) A bank with equity of $1,000,000,000 or more shall, within 135 days after the end of each financial year,
(a) file a written statement with the Commissioner that includes, for that financial year,
(i) prescribed information with respect to the contribution of the bank and its prescribed affiliates to the Canadian economy and society and with respect to any other matter,
(ii) the names of the voluntary codes of conduct that it has adopted, that are designed to protect the interests of its customers and that are publicly available — and of any public commitments that it has made and that are designed to protect the interests of its customers — along with the means by which the codes and commitments are made available to its customers and the public,
(iii) a description of the measures taken by the bank and its prescribed affiliates to provide products and services to low-income persons, senior persons, persons with disabilities and persons who face accessibility, linguistic or literacy challenges, and
(iv) a description of the consultations undertaken by the bank and its prescribed affiliates with their customers and the public in relation to
(A) existing products and services, including the means by which they are provided,
(B) the development of new products and services, including the means by which they would be provided,
(C) the identification of trends and emerging issues that may have an impact on their customers or the public, and
(D) matters in respect of which the bank has received complaints; and
(b) inform its customers and the public, through advertising, making public announcements, posting notices, mailing information or otherwise, about the means by which the statement is made available to them.
Exception
(2) A bank is not required to include in the statement the information required under subparagraphs (1)‍(a)‍(i), (iii) and (iv) with respect to a prescribed affiliate if a company referred to in subsection 489.‍1(1) of the Insurance Companies Act or subsection 444.‍2(1) of the Trust and Loan Companies Act has already published that information in its statement published under those subsections.
Availability of statement
(3) The bank shall make the statement available free of charge
(a) on each of its websites through which it offers products or services in Canada; and
(b) by providing it to any person who requests it.
Division 4 
Redress
Credit or refund of charge or penalty
627.‍997 (1) An institution shall, if it has imposed a charge or penalty in relation to a product or service,
(a) credit the amount of the charge or penalty or, if it was collected, refund the amount if the charge or penalty was not provided for in an agreement; or
(b) credit the excess amount of the charge or penalty or, if it was collected, refund the excess amount if the charge or penalty was greater than the amount of charge or penalty that was provided for in an agreement.
Credit or refund of charge or penalty — no express consent
(2) An institution shall, if it has provided a person with a product or service without first having obtained from the person the express consent referred to in paragraph 627.‍08(1)‍(a), and if it has imposed a charge or penalty on the person in relation to the product or service, credit the amount of the charge or penalty or, if it was collected, refund the amount.
Interest
(3) The amount referred to in subsections (1) and (2) bears interest from the day on which it was imposed, at a rate equal to the Bank of Canada’s overnight rate on that day, until the day on which the amount is refunded or credited.
Division 5 
Regulations
Regulations
627.‍998 The Governor in Council may make regulations respecting any matters involving an institution’s dealings, or the dealings of its employees, representatives, agents or other intermediaries, with customers or the public, any matters involving products or services that are the subject of those dealings and any matters involving an institution that is acting in the capacity of a representative, agent or other intermediary for another entity, including regulations
(a) requiring the disclosure of information;
(b) respecting the training of an institution’s employees, representatives, agents or other intermediaries;
(c) respecting the content of advertisements and the manner in which it is displayed or communicated;
(d) respecting the rebate or refund of any amounts paid or to be paid in relation to the provision of a product or service;
(e) prescribing what an institution may, shall or shall not do — including in relation to the imposition of charges or penalties — in carrying out any of the activities that it is permitted to carry out, or in providing any of the services that it is permitted to provide, under section 409 or 538 and any ancillary, related or incidental activities or services;
(f) respecting the names of positions to be used by an institution’s employees, representatives, agents or other intermediaries in their dealings with customers or the public;
(g) prescribing the time at which and the manner in which any of the activities referred to in paragraph (e) are to be carried out or any of the services referred to in that paragraph are to be provided;
(h) prescribing when documents and information that are required to be disclosed, sent or otherwise provided under this Part are deemed to have been provided;
(i) prescribing the manner in which any information that is required to be filed, disclosed, made available or otherwise provided under this Part is to be organized or broken down;
(j) prescribing the time at which and the manner in which any information that is required to be filed, disclosed, made available or otherwise provided under this Part is to be filed, disclosed, made available or otherwise provided;
(k) prescribing the circumstances in which all or part of sections 627.‍08, 627.‍17, 627.‍28, 627.‍3, 627.‍31, 627.‍59, 627.‍72, 627.‍89, 627.‍99, 627.‍992 and 627.‍993 do not apply;
(l) specifying conduct that shall be considered or shall not be considered coercion for the purpose of paragraph 627.‍04(a);
(m) requiring a member bank, at any point of service or any branch in Canada at which it opens retail deposit accounts through natural persons, to open, at the request of a natural person who meets the prescribed conditions, a low-cost or no-cost retail deposit account for the person, and prescribing the characteristics of such an account, including the name of the account;
(n) respecting the collection, retention, use or disclosure of information about a customer and the manner in which complaints by the customer in relation to that collection, retention, use or disclosure are to be dealt with;
(o) respecting the requirements to be met by a body corporate approved under subsection 627.‍48(1) and by a body corporate seeking approval under subsection 627.‍48(2); and
(p) respecting the requirements to be met by a body corporate that is designated under subsection 627.‍51(1).
330 Section 641 of the Act is replaced by the following:
Exceptions to disclosure
641 Subject to any regulations made under paragraph 627.‍998(n), no information obtained by a bank regarding any of its customers shall be disclosed or made available under subsection 639(1) or section 640.
331 (1) Section 659 of the Act is amended by adding the following after subsection (1):
Special audit
(1.‍1) The Commissioner may direct that a special audit of a bank or authorized foreign bank be made in accordance with any terms and conditions that he or she considers appropriate if, in the opinion of the Commissioner, it is required for the purposes of the administration of the Financial Consumer Agency of Canada Act and the consumer provisions, and may appoint for that purpose a firm of accountants qualified under subsection 315(1) to be an auditor of the bank or authorized foreign bank.
Report to Commissioner
(1.‍2) A bank or authorized foreign bank in respect of which a special audit is made under subsection (1.‍1) shall provide the Commissioner with the results of the audit.
Expenses payable
(1.‍3) The expenses incurred in respect of any special audit made under subsection (1.‍1) are payable by the bank or authorized foreign bank that is the subject of the audit.
(2) The portion of subsection 659(2) of the Act before paragraph (a) is replaced by the following:
Access to records of bank
(2) The Commissioner, or a person acting under the Commissioner’s direction, in carrying out his or her duties under this section
(3) Paragraph 659(2)‍(b) of the Act is replaced by the following:
(b) may require the directors or officers of a bank, authorized foreign bank or external complaints body to provide information and explanations, to the extent that they are reasonably able to do so, in respect of any matter subject to examination, inquiry or audit under this section.
332 The Act is amended by adding the following after section 661:
Commissioner’s directions
661.‍1 (1) If, in the opinion of the Commissioner, a bank, authorized foreign bank or person, in conducting the business of the bank or authorized foreign bank, fails to comply, or there are reasonable grounds to believe that the bank, authorized foreign bank or person will fail to comply, with a compliance agreement, a consumer provision or this Part, the Commissioner may direct the bank, authorized foreign bank or person to comply with them and to perform any act that in the opinion of the Commissioner is necessary to do so.
Opportunity for representations
(2) Subject to subsection (3), no direction shall be issued to a bank, authorized foreign bank or person under subsection (1) unless the bank, authorized foreign bank or person is provided with a reasonable opportunity to make representations in respect of the matter.
Temporary direction
(3) If, in the opinion of the Commissioner, the length of time required for representations to be made under subsection (2) might be prejudicial to the public interest, the Commissioner may make a temporary direction with respect to the matters referred to in subsection (1) that has effect for a period of not more than 15 days.
Continued effect
(4) A temporary direction under subsection (3) continues to have effect after the expiration of the 15-day period referred to in that subsection if no representations are made to the Commissioner within that period or, if representations have been made, the Commissioner notifies the bank, authorized foreign bank or person that the Commissioner is not satisfied that there are sufficient grounds for revoking the direction.
Court enforcement
661.‍2 (1) If a bank, authorized foreign bank or person, in conducting the business of the bank or authorized foreign bank, contravenes or fails to comply with a compliance agreement or a direction made under subsection 661.‍1(1) or (3), contravenes this Act or omits to do any thing that is required to be done under this Act by or on the part of the bank, authorized foreign bank or person, the Commissioner may, in addition to any other action that may be taken under this Act, apply to a court for an order requiring the bank, authorized foreign bank or person to comply with the compliance agreement or the direction, cease the contravention or do any thing that is required to be done, and on the application the court may so order and make any other order it thinks fit.
Appeal
(2) An appeal from a decision of a court under subsection (1) lies in the same manner, and to the same court, as an appeal from any other order of the court.
333 Section 974 of the Act is replaced by the following:
Not statutory instruments
974 An instrument issued or made under this Act and directed to a single bank, bank holding company, authorized foreign bank or person, other than a regulation made under paragraph 627.‍998(o) or (p) or an order referred to in section 499, is not a statutory instrument for the purposes of the Statutory Instruments Act.
334 The Act is amended by adding the following after section 979:
PART XVI.‍1 
Whistleblowing
Definition of wrongdoing
979.‍1 In this Part, wrongdoing includes a contravention of
(a) any provision of this Act or the regulations;
(b) a voluntary code of conduct that a bank or authorized foreign bank has adopted or a public commitment that it has made; and
(c) a policy or procedure established by a bank or authorized foreign bank.
Whistleblowing
979.‍2 (1) Any employee of a bank or authorized foreign bank who has reasonable grounds to believe that the bank, authorized foreign bank or any person has committed or intends to commit a wrongdoing may report the particulars of the matter to the bank or authorized foreign bank or to the Commissioner, the Superintendent, a government agency or body that regulates or supervises financial institutions or a law enforcement agency.
Confidentiality
(2) The bank, authorized foreign bank, Commissioner, Superintendent, government agency or body or law enforcement agency shall keep confidential the identity of the employee and any information that could reasonably be expected to reveal their identity.
Exception — bank or authorized foreign bank
(3) Despite subsection (2), the bank or authorized foreign bank may disclose the identity of the employee and information that could reasonably be expected to reveal their identity to the Commissioner, Superintendent, government agency or body or law enforcement agency if the Commissioner, Superintendent, government agency or body or law enforcement agency considers the disclosure necessary for purposes related to an investigation.
Exception — Commissioner, Superintendent, agency and body
(4) Despite subsection (2), the Commissioner, Superintendent, government agency or body or law enforcement agency may disclose to each other the identity of the employee and information that could reasonably be expected to reveal their identity for purposes related to an investigation.
Informing of disclosure
(5) If the bank, authorized foreign bank, Commissioner, Superintendent, government agency or body or law enforcement agency has disclosed, under subsection (3) or (4), the identity of the employee or any information that could reasonably be expected to reveal their identity, the bank, authorized foreign bank, Commissioner, Superintendent, government agency or body or law enforcement agency shall make every reasonable effort to inform the employee of the disclosure.
Procedures — wrongdoing
979.‍3 A bank or authorized foreign bank shall establish and implement procedures for dealing with matters the particulars of which have been reported to it by employees under subsection 979.‍2(1).
Prohibition
979.‍4 (1) No bank or authorized foreign bank shall dismiss, suspend, demote, discipline, harass or otherwise disadvantage an employee, or deny an employee a benefit of employment, by reason that
(a) the employee, acting on the basis of reasonable belief, has reported particulars under subsection 979.‍2(1);
(b) the employee, acting on the basis of reasonable belief, has refused or stated an intention of refusing to do anything that is a wrongdoing;
(c) the employee, acting on the basis of reasonable belief, has done or stated an intention of doing anything that is required to be done in order to prevent a wrongdoing from being committed; or
(d) the bank or authorized foreign bank believes that the employee will do anything referred to in paragraphs (a) to (c).
Saving
(2) Nothing in this section impairs any right of an employee either at law or under an employment contract or collective agreement.
Transitional Provision
Body corporate deemed to be approved
335 A body corporate that has been approved under section 455.‍01 of the Bank Act, as it read immediately before the day on which section 329 comes into force, is deemed to have been approved under section 627.‍48 of that Act as enacted by that section 329.
2001, c. 9
Financial Consumer Agency of Canada Act
336 (1) The definition Financial Literacy Leader in section 2 of the Financial Consumer Agency of Canada Act is repealed.
(2) Paragraph (a) of the definition consumer provision in section 2 of the Act is replaced by the following:
(a) paragraph 157(2)‍(e), sections 195.‍1, 273.‍1, 627.‍02 to 627.‍998 and 979.‍1 to 979.‍4 of the Bank Act together with any regulations made under or for the purposes of those provisions;
337 The Act is amended by adding the following after section 2:
Purpose of Act
Supervision and protection
2.‍1 The purpose of this Act is to ensure that financial institutions, external complaints bodies and payment card network operators are supervised by an agency of the Government of Canada so as to contribute to the protection of consumers of financial products and services and the public, including by strengthening the financial literacy of Canadians.
338 (1) Paragraph 3(2)‍(b) of the Act is replaced by the following:
(b) strive to protect the rights and interests of consumers of financial products and services and the public, taking into account the need of financial institutions to efficiently manage their business operations;
(2) Paragraphs 3(2)‍(b.‍1) to (d) of the Act are replaced by the following:
(c) promote the adoption by financial institutions of policies and procedures designed to implement provisions, terms and conditions, undertakings or directions referred to in paragraph (a) — as well as voluntary codes of conduct that are adopted by financial institutions, and any public commitments made by them, that are designed to protect the rights and interests of their customers — and monitor the implementation of those voluntary codes and public commitments;
(c.‍1) promote the adoption by external complaints bodies of policies and procedures designed to implement the provisions, terms and conditions, undertakings or directions referred to in paragraph (a);
(c.‍2) monitor and evaluate trends and emerging issues that may have an impact on consumers of financial products and services, and make information on those trends and issues public;
(d) strengthen the financial literacy of Canadians and promote consumer awareness about the obligations of financial institutions and of external complaints bodies under the consumer provisions applicable to them and about all matters connected with the protection of consumers of financial products and services; and
(3) Paragraphs 3(2)‍(f) and (g) of the Act are repealed.
339 The heading before section 4 of the Act is replaced by the following:
Commissioner of Agency
340 Section 4.‍1 of the Act is repealed.
341 The heading before section 5 of the Act is replaced by the following:
Powers, Duties and Functions of Commissioner
342 (1) Section 5.‍01 of the Act is repealed.
(2) The Act is amended by adding the following after section 5:
Business plan
5.‍01 (1) At least 30 days before the end of each fiscal year, the Commissioner shall submit a business plan to the Minister for approval.
Content of business plan
(2) The business plan shall include a statement, for at least the following financial year, of the Agency’s objectives, the strategies that it intends to use to achieve those objectives and its operating and capital budgets.
343 Section 6.‍1 of the Act is repealed.
344 (1) Subsection 19(1) of the Act is amended by striking out “and” at the end of paragraph (c) and by adding the following after that paragraph:
(c.‍1) prescribing the circumstances in which the Commissioner shall not make public, under subsection 31(1), the name of the person who committed the violation; and
(2) Subsection 19(2) of the Act is replaced by the following:
Maximum penalties
(2) The maximum penalty for a violation is $1,000,000 in the case of a violation that is committed by a natural person, and $10,000,000 in the case of a violation that is committed by a financial institution or a payment card network operator.
345 Paragraphs 20(c) and (d) of the Act are replaced by the following:
(c) the duration of the violation;
(d) the ability of the person who committed the violation to pay the penalty;
(e) the history of the person who committed the violation with respect to any prior violation or conviction under an Act listed in Schedule 1 within the five-year period immediately before the violation; and
(f) any other criteria that may be prescribed.
346 The Act is amended by adding the following after section 20:
Purpose of penalty
20.‍1 The purpose of the penalty is to promote compliance with the consumer provisions, compliance agreements that have been entered into under an Act listed in Schedule 1, any terms and conditions, undertakings or directions referred to in subparagraph 3(2)‍(a)‍(ii), the provisions of the Payment Card Networks Act or its regulations, and agreements entered into under section 7.‍1, and not to punish.
347 Section 31 of the Act is replaced by the following:
Publication
31 (1) Subject to any regulations, the Commissioner shall make public the nature of a violation, the name of the person who committed it and the amount of the penalty imposed.
Publication — reasons
(2) In making public the nature of a violation, the Commissioner may include the reasons for his or her decision, including the relevant facts, analysis and considerations that formed part of the decision.
348 Section 33 of the Act is replaced by the following:
No liability
33 No action lies against Her Majesty, the Minister, the Commissioner, any Deputy Commissioner, any officer or employee of the Agency or any person acting under the direction of the Commissioner for anything done or omitted to be done in good faith in the administration or discharge of any powers or duties that under any Act of Parliament are intended or authorized to be executed or performed.
349 Section 33.‍1 of the Act is replaced by the following:
Not compellable
33.‍1 The Commissioner, Deputy Commissioner, any officer or employee of the Agency or any person acting under the instructions of the Commissioner is not a compellable witness in any civil proceedings in respect of any matter coming to their knowledge as a result of exercising any of their powers or performing any of their duties or functions under this Act or the Acts listed in Schedule 1.
350 Schedule 1 to the Act is amended by replacing the references after the heading “SCHEDULE 1” with the following:
(Subsections 3(2), 5(1) and 19(1) and sections 20, 20.‍1 and 33.‍1)
Coming into Force
Order in council
351 (1) Subject to subsection (2), the provisions of this Division come into force on a day or days to be fixed by order of the Governor in Council, but the day to be fixed for subsection 342(2) must not be before April 11, 2019.
April 10, 2019
(2) Subsection 336(1), sections 339 to 341, subsection 342(1) and sections 343, 348 and 349 come into force on April 10, 2019.
DIVISION 11 
1999, c. 24
First Nations Land Management Act
Amendments to the Act
352 (1) The second paragraph of the preamble to the English version of the First Nations Land Management Act is replaced by the following:
WHEREAS the ratification of the Agreement by Her Majesty requires the enactment of an Act of Parliament;
(2) The preamble to the Act is amended by adding the following after the second paragraph:
AND WHEREAS the Government of Canada is committed to implementing the United Nations Declaration on the Rights of Indigenous Peoples;
353 (1) The definitions First Nation and First Nation land in subsection 2(1) of the Act are replaced by the following:
First Nation means a band named in Schedule 1. (première nation)
First Nation land means reserve land or lands set aside to which a land code applies. It includes all the interests or rights in, and resources of, the land that are within the legislative authority of Parliament.‍ (terres de la première nation)
(2) Subsection 2(1) of the Act is amended by adding the following in alphabetical order:
lands set aside means land in Yukon that is reserved or set aside by notation in the property records of the Department of Indian Affairs and Northern Development for the use of Indigenous peoples in Yukon. (terres mises de côté)
354 (1) Paragraphs 5(b) and (c) of the Act are replaced by the following:
 
(b) reserve land to which a land code applies continues to be set apart for the use and benefit of the First Nation for which it was set apart; and
(c) reserve land to which a land code applies continues to be land reserved for the Indians within the meaning of Class 24 of section 91 of the Constitution Act, 1867.
(2) The Act is amended by adding the following after section 5:
Lands set aside
5.‍1 For greater certainty, lands set aside to which a land code applies are not a reserve.
355 (1) The portion of subsection 6(1) of the Act before paragraph (a) is replaced by the following:
Adoption of land code
6 (1) A First Nation that wishes to establish a land management regime in accordance with the Framework Agreement and this Act shall adopt a land code applicable to all land in a reserve of, or in a parcel of lands set aside for, the First Nation and that land code shall include the following matters:
(2) Paragraph 6(1)‍(f) of the Act is repealed.
(3) Subsection 6(1) of the Act is amended by striking out “and” at the end of paragraph (l) and by replacing paragraph (m) with the following:
(m) the day on which the land code will come into force, which may be the day on which the validity of the land code is certified or a later day that is within six months after that day; and
(n) the procedures for amending the land code.
(4) Subsection 6(2) of the Act is replaced by the following:
For greater certainty
(2) For greater certainty, a First Nation may establish a land management regime for any or all of its reserves or parcels of lands set aside.
356 Section 6.‍1 of the Act is replaced by the following:
Reserve set apart for more than one First Nation
6.‍01 (1) All of the First Nations for whose use and benefit a reserve has been set apart may, in accordance with the Framework Agreement and this Act, establish a land management regime applicable to all land in the reserve if
(a) each of those First Nations has a land code in force;
(b) each of those First Nations amends their land code to include
(i) a description of the land that the Surveyor General may prepare or cause to be prepared or any other description that is, in the Surveyor General’s opinion, sufficient to identify the land,
(ii) uniform rules and procedures for the management of the land, including the matters described in paragraphs 6(1)‍(b) to (l), and
(iii) uniform rules and procedures for the resolution of disputes between the First Nations concerning the management of the land; and
(c) the individual agreements between each of those First Nations and the Minister are amended to include a description of the land in the reserve and to provide for the matters described in paragraphs 6(3)‍(a) to (d) in relation to that land.
Coming into force of amendments
(2) The amendments to the land codes come into force on the first day on which all of the amended individual agreements have been signed by the First Nations and the Minister or on a later date that is agreed to by all of the First Nations and the Minister.
Uniformity
(3) The land codes of the First Nations referred to in subsection (1) shall, to the extent that the land codes apply to the reserve referred to in that subsection, remain uniform.
Powers, duties or functions
(4) Any powers, duties or functions that may be exercised or performed under this Act by a First Nation or its council in relation to a reserve referred to in subsection (1) shall be exercised or performed jointly, in accordance with their land codes, by all of the First Nations for whose use and benefit the reserve has been set apart, by their councils or by a person or body to whom a power, duty or function is delegated by those First Nations.
Coming into force of land code
(5) For the purposes of section 16, subsection 31(2) and sections 34, 38 and 39, as they apply in relation to a reserve referred to in subsection (1), the coming into force of the land code is deemed to be the day on which the amendments to the land codes come into force in accordance with subsection (2).
Survey not mandatory
6.‍1 If the Surveyor General prepares or causes to be prepared a description of lands under paragraph 6(1)‍(a) or 6.‍01(1)‍(b), the Surveyor General may, if he or she considers it appropriate, survey or have those lands surveyed in accordance with the Canada Lands Surveys Act.
357 (1) The portion of subsection 7(1) of the Act before paragraph (a) is replaced by the following:
Excluded land
7 (1) Despite subsections 6(1) and 6.‍01(1), a portion of a reserve or of a parcel of lands set aside may be excluded from the application of a land code if
(2) Subsection 7(2) of the English version of the Act is replaced by the following:
Condition
(2) A portion of a reserve or of a parcel of lands set aside shall not be excluded from a land code if the exclusion would have the effect of placing the administration of a lease, other interest or a right in that land in more than one land management regime.
358 (1) Subsection 7.‍1(1) of the Act is replaced by the following:
Exclusion — boundaries uncertain
7.‍1 (1) Despite subsections 6(1) and 6.‍01(1), land may be excluded from the application of a land code if it is uncertain whether the land is located within the boundaries of the reserve or of the parcel of lands set aside.
(2) Subsection 7.‍1(3) of the Act is replaced by the following:
Limitation — effects of exclusion
(3) The exclusion of the land does not preclude the First Nation or Her Majesty from asserting in an action, a lawsuit or other proceeding that the land is part of the reserve or of the parcel of lands set aside.
359 Section 7.‍2 of the Act is replaced by the following:
Inclusion of previously excluded land
7.‍2 A First Nation shall amend the description of First Nation land in its land code to include a portion of a reserve or of a parcel of lands set aside that was excluded under subsection 7(1) or land that was excluded under subsection 7.‍1(1) if the First Nation and the Minister agree that the condition that justified the exclusion no longer exists, and the individual agreement shall be amended accordingly.
360 (1) Paragraph 8(1)‍(b) of the Act is replaced by the following:
(b) determine whether the conduct of a community approval process is in accordance with the process confirmed under paragraph (a), unless a ratification officer is appointed under section 8.‍1; and
(2) Subsection 8(2) of the Act is replaced by the following:
Disputes
(2) The verifier shall determine any dispute arising between a First Nation and the Minister before a land code comes into force regarding the terms of the transfer of administration of land or the exclusion of a portion of a reserve or of a parcel of lands set aside from the application of a land code.
361 The Act is amended by adding the following after section 8:
Appointment of ratification officer
8.‍1 A First Nation may appoint a ratification officer who shall determine whether the conduct of a community approval process is in accordance with the process confirmed under paragraph 8(1)‍(a).
362 Subsections 10(2) and (3) of the Act are replaced by the following:
Eligibility to vote
(2) Every person who is 18 years of age or over and who is a First Nation member, whether or not resident on the land that is subject to the proposed land code, is eligible to vote in the community approval process.
Information to be provided
(3) The council shall, before proceeding to obtain community approval, take reasonable measures, such as those described in the Framework Agreement, to locate voters and inform them of their right to vote, the means of exercising that right and the content of the Framework Agreement, this Act, any resolutions made under subsection 12(2), the proposed land code and the individual agreement.
Vote using electronic means
(3.‍1) The council may conduct a vote by electronic means.
363 Section 12 of the Act is replaced by the following:
Ratification officer
11.‍1 If a ratification officer is appointed under section 8.‍1, he or she shall perform the duties and functions of the verifier that are set out in section 11. The ratification officer shall also send the report referred to in subsection 11(3) to the verifier.
Approval by members
12 (1) Subject to subsection (2), a proposed land code and an individual agreement that have been submitted for community approval are approved if a majority of eligible voters who participated in the vote voted to approve them.
Resolutions
(2) A council may, by resolution,
(a) fix the minimum percentage of eligible voters who are required to participate in a vote in order for the proposed land code and individual agreement to be approved; and
(b) fix an approval rate that is greater than what is required by subsection (1).
364 (1) Paragraph 13(1)‍(a) of the Act is replaced by the following:
 
(a) without delay, a copy of the approved code; and
(2) Subsection 13(2) of the Act is replaced by the following:
Report of irregularity
(2) An eligible voter may, within five days after the conclusion of a vote, report any irregularity in the voting process to the verifier.
365 (1) The portion of subsection 14(1) of the Act before paragraph (a) is replaced by the following:
Certification
14 (1) The verifier shall, after receiving the documents referred to in subsection 13(1), certify the validity of the land code unless the verifier, after giving the First Nation a reasonable opportunity to make submissions on the matter but within 10 days after the conclusion of the vote, is of the opinion that
(2) Section 14 of the Act is amended by adding the following after subsection (1):
Report of ratification officer
(1.‍1) If a ratification officer is appointed under section 8.‍1, the verifier shall certify the validity of the land code only after receiving the ratification officer’s report under section 11.‍1. The 10-day period referred to in subsection (1) begins after the day on which the verifier receives that report.
366 (1) Subsection 15(1) of the Act is replaced by the following:
Coming into force
15 (1) Subject to subsection (1.‍1), a land code comes into force and has the force of law on the day that is specified in the land code, and judicial notice shall be taken of the land code in any proceedings from the date of the coming into force of that land code.
(2) Subsection 15(2) of the Act is replaced by the following:
Land code accessible to public
(2) Without delay after the coming into force of the land code of a First Nation or of any amendment to the land code, the First Nation shall publish the land code on its website, if it has one. The First Nation shall also make a copy of it available, on request, to any person.
367 Section 16 of the Act is amended by adding the following after subsection (4):
Designations under Indian Act
(5) The terms of any designations made under the Indian Act before the coming into force of a land code do not restrict the First Nation and the holder of an interest or right in or a licence in relation to First Nation land from modifying that interest, right or licence after the coming into force of the land code.
368 Section 17 of the Act and the heading before it are repealed.
369 Section 19 of the Act is replaced by the following:
Transfer of moneys
19 (1) Subject to section 46.‍1, on the coming into force of the land code of a First Nation, all revenue moneys and capital moneys held by Her Majesty for the use and benefit of the First Nation or its First Nation members cease to be Indian moneys and shall be transferred to the First Nation. All revenue moneys and capital moneys collected or received by Her Majesty for the use and benefit of the First Nation or its First Nation members after the transfer are not Indian moneys and shall be transferred to the First Nation.
Her Majesty not liable
(2) Her Majesty is not liable in respect of anything done or omitted to be done in relation to the management of revenue moneys or capital moneys transferred to a First Nation under this Act by the First Nation or any person or body authorized by the First Nation to act in relation to those moneys.
370 (1) Subsection 20(1) of the Act is amended by striking out “and” at the end of paragraph (b) and by replacing paragraph (c) with the following:
(c) the rules and procedures that apply, during a conjugal relationship, when that relationship breaks down or on the death of a spouse or common-law partner, with respect to
(i) the use, occupation and possession of family homes on First Nation land,
(ii) the division of the value of any interests or rights held by spouses or common-law partners in or to First Nation land or structures on First Nation land, and
(iii) the period of cohabitation in a conjugal relationship required for an individual to be a common-law partner;
(d) limits on the liability of, and defences and immunities for, any person or body in respect of an act or omission occurring in the exercise of a power or the performance of a duty or function under a First Nation law or the land code; and
(e) any matter arising out of or ancillary to the exercise of the power to enact laws under paragraphs (a) to (d).
(2) Subsection 20(3) of the Act is replaced by the following:
Contents of First Nation law
(2.‍1) A First Nation law enacted under paragraph (1)‍(c) may include, despite subsection 89(1) of the Indian Act, provisions for enforcing, on First Nation land, an order of a court that includes one or more provisions made under the law or a decision made or an agreement reached under the law.
Notice to provincial Attorney General
(2.‍2) If the council of a First Nation intends to enact a First Nation law under paragraph (1)‍(c), the council shall so notify the Attorney General of the province in which the First Nation land is situated. If the First Nation law is enacted, the council shall, without delay, send a copy to that Attorney General.
Family Homes on Reserves and Matrimonial Interests or Rights Act
(2.‍3) In the event of any inconsistency or conflict between the provisions of a First Nation law enacted under paragraph (1)‍(c) and the provisions of a law enacted under section 7 of the Family Homes on Reserves and Matrimonial Interests or Rights Act, the provisions of the First Nation law enacted under paragraph (1)‍(c) prevail to the extent of the inconsistency or conflict.
Limit — liability, defences and immunities
(2.‍4) A First Nation law enacted under paragraph (1)‍(d) shall not provide for greater limits on liability, defences and immunities than those that would apply to a person or body exercising a similar power or performing a similar duty or function under the laws of the province in which the First Nation land is situated.
Enforcement measures
(3) A First Nation law may provide for enforcement measures, consistent with federal laws or the laws of the province in which the First Nation land is situated, such as the power to inspect, search and seize and to order compulsory sampling, testing and the production of information.
Enforcement of payment of amounts
(3.‍1) If a First Nation has, under another Act of Parliament, enacted laws or made by-laws respecting the enforcement of laws or by-laws respecting the taxation for local purposes of reserve lands, interests or rights in reserve lands or rights to occupy, possess or use reserve lands, the First Nation may use the enforcement measures provided for in those laws or by-laws to enforce the payment of any amount payable to the First Nation under its First Nation laws or its land code.
Non-application
(3.‍2) Subsection (3.‍1) does not apply to the enforcement of the payment of any amount payable to a First Nation under
(a) a First Nation law that applies to a reserve referred to in subsection 6.‍01(1); or
(b) the land code of a First Nation to the extent that it applies to a reserve referred to in subsection 6.‍01(1).
Agreements
(3.‍3) A First Nation may enter into an agreement with a government or government agency respecting the collection of any amount payable to the First Nation under its First Nation laws or its land code.
(3) Section 20 of the Act is amended by adding the following after subsection (4):
Definitions
(5) The following definitions apply in this section.
family home means a structure — that need not be affixed but that must be situated on First Nation land — where the spouses or common-law partners habitually reside or, if they have ceased to cohabit or one of them has died, where they habitually resided on the day on which they ceased to cohabit or the death occurred. If the structure is normally used for a purpose in addition to a residential purpose, this definition includes only the portion of the structure that may reasonably be regarded as necessary for the residential purpose.‍ (foyer familial)
spouse has the same meaning as in subsection 2(1) of the Family Homes on Reserves and Matrimonial Interests or Rights Act. (époux)
371 Paragraph 22(3)‍(b) of the Act is replaced by the following:
(b) enter into an agreement with a provincial government for the use of provincial prosecutors; or
372 Section 23 of the Act is replaced by the following:
Evidence
23 In any proceedings, a copy of a First Nation law appearing to be certified as a true copy by an officer of the First Nation — or, in the case of a First Nation law that applies to First Nation land that is a reserve referred to in subsection 6.‍01(1), by an officer of any of the First Nations for whose use and benefit the reserve has been set apart — is, without proof of the officer’s signature or official character, evidence of its enactment on the date specified in the law.
373 (1) Subsection 25(2) of the Act is repealed.
(2) Subsection 25(3) 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) the transfer of the administration of the Register to any person or body and the disclosure of personal information as defined in section 3 of the Privacy Act for that purpose.
374 The Act is amended by adding the following after section 25:
Additions to First Nation Land
Setting lands apart
25.‍1 (1) The Minister may, by order, at the request of a First Nation that has a land code in force, set apart as a reserve for the use and benefit of that First Nation any lands the title to which is vested in Her Majesty or for which Her Majesty has the administration and control.
First Nation land
(2) The lands that are the subject of the order become First Nation land on the day on which the order is made. The land code of the First Nation and the individual agreement between the First Nation and the Minister are deemed, on that day, to be amended to include a description of those lands.
Powers of First Nation
(3) Before the order is made, the First Nation may, in accordance with its land code,
(a) grant interests or rights in and licences in relation to the lands that are subject to the request referred to in subsection (1); and
(b) enact laws respecting any matters referred to in section 20 that will apply to those lands.
Taking effect
(4) Any interests, rights or licences granted by the First Nation under subsection (3) take effect on the day on which the order is made and any laws enacted by the First Nation under that subsection come into force on that day.
Copy of order in First Nation Land Register
(5) The Minister shall record a copy of the order in the First Nation Land Register.
Coming into force of land code
(6) For the purposes of sections 16, 34 and 38, as those sections apply in relation to First Nation land that was the subject of the order, the coming into force of the land code is deemed to be the day on which the order is made.
First Nation not liable
25.‍2 (1) A First Nation is not liable in respect of anything done or omitted to be done, before the day on which an order is made under subsection 25.‍1(1), by Her Majesty or any person or body authorized by Her Majesty to act in relation to the granting of interests or rights in or licences in relation to the lands that are the subject of the order or the obtaining of discharges of any of those interests, rights or licences.
Indemnification of First Nation
(2) Her Majesty shall indemnify a First Nation for any loss suffered by the First Nation as a result of an act or omission described in subsection (1).
Her Majesty not liable
(3) Her Majesty is not liable in respect of anything done or omitted to be done under paragraph 25.‍1(3)‍(a) by the First Nation or any person or body authorized by the First Nation to act under that paragraph.
Indemnification of Her Majesty
(4) The First Nation shall indemnify Her Majesty for any loss suffered by Her Majesty as a result of an act or omission described in subsection (3).
375 Paragraph 27(1)‍(a) of the Act is replaced by the following:
 
(a) compensation for the First Nation land includes land that Her Majesty has agreed will be set apart as a reserve or set aside as a parcel of lands set aside and that is to become First Nation land; and
376 Subsection 31(2) of the Act is replaced by the following:
Land of lesser area
(2) Land provided to a First Nation as compensation may be of an area that is less than the area of the land in which an interest or right has been expropriated if the total area of the land comprised in a reserve of or in the lands set aside for the First Nation is not less following the expropriation than at the coming into force of its land code.
377 Sections 35 and 36 of the Act are replaced by the following:
Immunity
35 No criminal or civil proceedings lie against an arbitrator, mediator, neutral evaluator, verifier or ratification officer appointed under the Framework Agreement or this Act or any member of a board established by section 38 of the Framework Agreement who is, in good faith, exercising a power or performing a duty or function in accordance with the Framework Agreement or this Act for anything done or omitted to be done during the course of the exercise or purported exercise of any power or the performance or purported performance of any duty or function of that person in accordance with the Framework Agreement or this Act.
Determinations final
36 (1) Every determination under this Act or the Framework Agreement by a verifier, ratification officer or arbitrator is final, and no order shall be made, process entered or proceedings taken in any court, whether by way of injunction, certiorari, prohibition, mandamus, quo warranto or otherwise, to question, review or prohibit such a determination.
Actions final
(2) No order shall be made, process entered or proceedings taken in any court, whether by way of injunction, certiorari, prohibition, mandamus, quo warranto or otherwise, to question, review or prohibit any other action under this Act or the Framework Agreement by a verifier, ratification officer or arbitrator or any action under the Framework Agreement by a neutral evaluator.
Review by Federal Court
(3) Despite subsections (1) and (2), the Attorney General of Canada or anyone directly affected by the matter in respect of which relief is sought may make an application under the Federal Courts Act on any of the grounds referred to in paragraph 18.‍1(4)‍(a) or (b) of that Act for any relief against a verifier, ratification officer, arbitrator or neutral evaluator by way of an injunction or declaration or by way of an order in the nature of certiorari, prohibition, mandamus or quo warranto.
378 (1) Subsection 38(1) of the Act is amended by adding the following after paragraph (a):
(a.‍1) sections 61 to 65, 67 and 68 of that Act, other than in respect of moneys collected, received or held by Her Majesty under that Act for the use and benefit of an individual;
(2) Section 38 of the Act is amended by adding the following after subsection (1):
Non-application
(1.‍1) If the individual agreement between a First Nation and the Minister is amended to provide for the transfer of capital moneys in accordance with subsection 46.‍1(1), then sections 61 to 65, 67 and 68 of the Indian Act cease to apply to the First Nation, First Nation members and First Nation land, other than in respect of moneys collected, received or held by Her Majesty under that Act for the use and benefit of an individual.
(3) Subsection 38(3) of the Act is replaced by the following:
Application
(3) A land code may extend the application of subsection 89(1.‍1) of the Indian Act, or any portion of it, to other leasehold interests or leases in reserve land to which a land code applies.
379 (1) Subsection 39(1) of the Act is replaced by the following:
Indian Oil and Gas Act
39 (1) The Indian Oil and Gas Act
(a) continues to apply in respect of any reserve land to which a land code applies that was subject to that Act on the coming into force of the land code; and
(b) applies in respect of an interest or right in reserve land to which a land code applies that is granted to Her Majesty for the exploitation of oil and gas under the land code.
(2) Subsection 39(2) of the English version of the Act is replaced by the following:
Royalties
(2) For greater certainty, the provisions of the Indian Oil and Gas Act respecting the payment of royalties to Her Majesty in trust for a First Nation apply, despite any other provision of this Act, in respect of reserve land referred to in subsection (1).
380 Section 45 of the Act and the heading before it are replaced by the following:
Amendment of Schedules
Addition of band name
45 (1) The Minister may, by order, add the name of a band to Schedule 1 if he or she is satisfied that the signing of the Framework Agreement on the band’s behalf has been duly authorized and that the Framework Agreement has been signed.
Coming into force of land code
(2) The Minister may, by order, add to Schedule 2 the name of a First Nation that has a land code in force and the date on which the land code comes into force with respect to First Nation land.
Amendment
(3) The Minister may, by order, amend Schedule 1 or 2 to amend the name of a First Nation.
Deletion
(4) The Minister may, by order, delete from Schedule 1 or 2 the name of a First Nation and delete from Schedule 2 the date on which a land code comes into force with respect to the First Nation’s lands, if that First Nation is no longer subject to this Act under the terms of a land claims agreement or a self-government agreement.
381 The heading before section 46 of the Act is replaced by the following:
Transitional Provisions
382 The heading after section 46 of the Act is replaced by the following:
Transfer of capital moneys
46.‍1 (1) If a First Nation’s land code comes into force before the day on which this section comes into force, all capital moneys held by Her Majesty for the use and benefit of the First Nation or its First Nation members cease to be Indian moneys and shall be transferred to the First Nation if the individual agreement between the First Nation and the Minister is amended to provide for it. All capital moneys collected or received by Her Majesty for the use and benefit of the First Nation or its First Nation members after the transfer are not Indian moneys and shall be transferred to the First Nation.
Duty to inform members
(2) The council of the First Nation shall, at least 30 days before the individual agreement is amended, inform the First Nation members of the council’s intention to amend the individual agreement and of the amount of capital moneys held by Her Majesty for the use and benefit of the First Nation or its First Nation members.
383 The schedule to the Act is replaced by the Schedules 1 and 2 set out in Schedule 2 to this Act.
2013, c. 20
Consequential Amendment to the Family Homes on Reserves and Matrimonial Interests or Rights Act
384 Paragraph 12(2)‍(b) of the Family Homes on Reserves and Matrimonial Interests or Rights Act is replaced by the following:
(b) the First Nation laws that it enacts under section 7 of this Act or paragraph 20(1)‍(c) of that Act are not in force.
DIVISION 12 
2005, c. 9; 2012, c. 19, s. 658
First Nations Fiscal Management Act
385 (1) Subsection 2(1) of the First Nations Fiscal Management Act is amended by adding the following in alphabetical order:
capital assets includes capital infrastructure. (immobilisation)
interest, in relation to reserve lands in Canada elsewhere than in Quebec, means any estate, right or interest of any nature in or to the lands, including any right to occupy, possess or use the lands, but does not include title to the lands that is held by her Majesty. (intérêt)
right, in relation to reserve lands in Quebec, means any right of any nature in or to the lands, including any right to occupy, possess or use the lands and any right of a lessee, but does not include title to the lands that is held by her Majesty. (droit)
(2) Subsection 2(4) of the Act is replaced by the following:
For greater certainty
(4) For greater certainty, nothing in this Act shall be construed as requiring capital assets for the provision of local services on reserve lands to be located on reserve lands.
386 (1) The portion of subsection 5(1) of the Act before subparagraph (a)‍(ii) is replaced by the following:
Local revenue laws
5 (1) Subject to subsections (2) to (5), sections 4 and 6 and any regulations made under paragraph 36(1)‍(d), the council of a First Nation may make laws
(a) respecting taxation for local purposes of reserve lands and interests or rights in reserve lands, including
(i) the assessment of the value of those lands and interests or rights, the requisition of any information necessary to conduct the assessment and the inspection, in accordance with procedures prescribed by regulation, for assessment purposes of any reserve lands that are subject to taxation for local purposes,
(2) Subparagraph 5(1)‍(a)‍(ii) of the English version of the Act is replaced by the following:
(ii) a mechanism to establish tax rates and apply them to the assessed value of those lands and interests or rights,
(3) Subparagraph 5(1)‍(e)‍(i) of the Act is replaced by the following:
(i) the creation of liens or, in Quebec, prior claims or legal hypothecs on reserve lands and on interests or rights in reserve lands,
(4) Subparagraph 5(1)‍(e)‍(iii) of the French version of the Act is replaced by the following:
(iii) sous réserve du paragraphe (7), la saisie, la confiscation et la cession de droits ou intérêts sur les terres de réserve,
(5) Subparagraph 5(1)‍(e)‍(iv) of the Act is replaced by the following:
(iv) the seizure and sale of personal or movable property located on reserve lands, other than property located in a dwelling,
(6) Subsections 5(6) and (7) of the Act are replaced by the following:
Assignment of interest or right
(7) Despite the Indian Act or any instrument or act conferring an interest or right in reserve lands, if there are outstanding taxes payable under a law made under paragraph (1)‍(a) for more than two years, the First Nation may assign the interest or right in accordance with the conditions and procedures prescribed by regulation.
387 The portion of section 7 of the Act before paragraph (a) is replaced by the following:
Further representations
7 When the council of a First Nation sends a law made under paragraph 5(1)‍(a), (a.‍1) or (c), other than a law referred to in subsection 10(1), to the First Nations Tax Commission for its approval, the council shall
388 Paragraphs 8(1)‍(a) and (b) of the Act are replaced by the following:
(a) a description of the lands and interests or rights subject to the law;
(b) a description of the assessment practices to be applied to each class of land and interest or right;
389 Subsection 10(1) of the Act is replaced by the following:
Law under paragraph 5(1)‍(a)
10 (1) A council of a First Nation that makes a property taxation law that requires a rate of tax to be set annually shall also make a law under paragraph 5(1)‍(a) setting the rate of tax to be applied to the assessed value of each class of lands and interests or rights at least once each year on or before the date prescribed by regulation or, if none is so prescribed, on or before the date fixed by standards established under subsection 35(1).
390 Paragraph 14(2)‍(b) of the Act is replaced by the following:
(b) any other persons who have an interest or right in the First Nation’s reserve lands;
391 (1) The portion of subsection 17(2) of the French version of the Act before paragraph (a) is replaced by the following:
Capacité juridique
(2) La Commission a la capacité d’une personne physique et les droits, pouvoirs et privilèges de celle-ci; elle peut notamment :
(2) Paragraph 17(2)‍(b) of the Act is replaced by the following:
(b) acquire, hold and dispose of property or an interest or right in property, or lease property;
392 Subsection 26(1) of the Act is replaced by the following:
Head office
26 (1) The head office of the Commission shall be on the reserve lands of the Tk’emlúps te Secwépemc or at any other location that the Governor in Council determines.
393 Subsection 31(2) of the Act is replaced by the following:
Written submissions
(2) Before approving a law made under paragraph 5(1)‍(a), (a.‍1) or (c), other than a law referred to in subsection 10(1), the Commission shall consider, in accordance with any regulations made under paragraph 36(1)‍(b), any representations made to it under paragraph 7(b) in respect of the law.
394 (1) The portion of subsection 32(1) of the Act before paragraph (a) is replaced by the following:
Restrictions
32 (1) The Commission shall not approve a law made under paragraph 5(1)‍(d) for financing of capital assets for the provision of local services on reserve lands unless
(2) The portion of subsection 32(2) of the Act before paragraph (a) is replaced by the following:
Copy and certificate
(2) On approving a law made by a First Nation under paragraph 5(1)‍(d) for financing of capital assets for the provision of local services on reserve lands, the Commission shall provide the First Nations Finance Authority with
(3) Subsection 32(3) of the Act is replaced by the following:
Notice of judicial review
(3) If the Commission becomes aware that judicial review proceedings have been undertaken in respect of a law made by a First Nation under paragraph 5(1)‍(d) for financing of capital assets for the provision of local services on reserve lands, the Commission shall without delay inform the First Nations Finance Authority of those proceedings.
395 The portion of subsection 33(1) of the Act before paragraph (a) is replaced by the following:
Review on request
33 (1) On the request in writing by a member of a First Nation, or by a person who holds an interest or right in reserve lands, who
396 (1) Paragraph 35(1)‍(c) of the Act is replaced by the following:
(c) criteria for the approval of laws made under paragraph 5(1)‍(d) or (f);
(c.‍01) criteria for the approval of local revenue laws respecting reserve lands that have been set apart for the use and benefit of more than one First Nation, including criteria in relation to the First Nations entering into agreements in relation to the administration of those local revenue laws and criteria in respect of those agreements;
(2) Paragraph 35(2)‍(d) of the Act is replaced by the following:
(d) resolution of disputes with First Nations concerning the taxation of interests or rights on reserve lands.
397 (1) The portion of subsection 38(2) of the French version of the Act before paragraph (a) is replaced by the following:
Capacité juridique
(2) Le Conseil a la capacité d’une personne physique et les droits, pouvoirs et privilèges de celle-ci; il peut notamment :
(2) Paragraph 38(2)‍(b) of the Act is replaced by the following:
(b) acquire, hold and dispose of property or an interest or right in property, or lease property;
398 The Act is amended by adding the following after section 50:
Review of financial management system — non-scheduled entities
50.‍1 (1) On the request of any of the following entities, the Board may review the entity’s financial management system, financial performance or laws or by-laws respecting financial administration to determine whether it is in compliance, in all material respects, with the standards established under subsection (3):
(a) a band that is not named in the schedule;
(b) a tribal council;
(c) an Aboriginal group that is a party to a treaty, land claims agreement or self-government agreement with Canada or with a province, or an entity established under, or as a result of, such a treaty or agreement;
(d) an entity — owned or controlled by one or more First Nations or entities referred to in paragraphs (a), (b) or (c) — whose mandate is primarily to promote the well-being or advancement of Aboriginal people; or
(e) a not-for-profit organization established to provide public services, including social welfare, housing, recreational, cultural, health or educational services, to Aboriginal groups or Aboriginal persons.
Report
(2) On completion of a review under subsection (1), the Board shall provide to the entity a report setting out
(a) the scope of the review undertaken; and
(b) an opinion as to whether the entity was in compliance, in all material respects, with the standards or as to which aspects of the standards were not complied with by the entity.
Standards
(3) The Board may establish standards, not inconsistent with the regulations, respecting
(a) financial management systems and financial performance of entities referred to in subsection (1); and
(b) the form and content of laws or by-laws respecting financial administration of entities referred to in subsection (1).
Procedures
(4) The Board may establish procedures respecting the review referred to in subsection (1).
Statutory Instruments Act
(5) The Statutory Instruments Act does not apply to a standard established under subsection (3) or a procedure established under subsection (4).
First Nations Gazette
(6) All standards established by the Board under subsection (3) shall be published in the First Nations Gazette.
399 Paragraphs 53(2)‍(b) to (e) of the Act are replaced by the following:
(b) act in the place of the council of the First Nation to
(i) exercise any powers and fulfil any obligations of the council under this Act, the regulations made under this Act or any laws made under paragraphs 5(1)‍(a) to (e),
(ii) manage the First Nation’s local revenues, including the local revenue account,
(iii) undertake any necessary borrowing for the purpose of remedying the situation for which third-party management was required, and
(iv) provide for the delivery of programs and services that are paid for out of local revenues, manage assets related to those programs and services and enter into or terminate agreements in respect of those programs, services and assets;
(c) assign interests or rights under subsection 5(7); and
(d) exercise any powers or fulfil any obligations delegated to the Board under a law of the First Nation or an agreement between the First Nation and the Board or between the First Nation and the First Nations Finance Authority.
400 The Act is amended by adding the following after section 56:
Regulations
56.‍1 For the purpose of enabling an entity referred to in any of paragraphs 50.‍1(1)‍(a) to (e) to obtain the services of the Board, other than co-management and third-party management services, the Governor in Council may make any regulations that the Governor in Council considers necessary, including regulations
(a) adapting any provision of this Act or of any regulation made under this Act; and
(b) restricting the application of any provision of this Act or of any regulation made under this Act.
401 Subsections 61(1) and (2) of the Act are replaced by the following:
Board of Directors
61 (1) The Authority shall be managed by a board of directors, consisting of from 5 to 11 directors, including a Chairperson and Deputy Chairperson, elected from among the representatives of borrowing members.
Nomination of directors
(2) A representative of a borrowing member may nominate a representative of a borrowing member for election as Chairperson or Deputy Chairperson or as a director other than the Chairperson or Deputy Chairperson.
402 (1) Paragraph 63(3)‍(a) of the Act is replaced by the following:
(a) the person ceases to hold office as a chief or councillor of a First Nation that is a borrowing member;
(2) Paragraph 63(3)‍(b) of the English version of the Act is replaced by the following:
(b) the person’s designation as a representative of a borrowing member is revoked by a resolution of the council of that First Nation; or
403 (1) Subparagraphs 74(a)‍(i) and (ii) of the Act are replaced by the following:
(i) long-term financing or lease financing of capital assets for the provision of local services on reserve lands, or
(2) Paragraph 74(d) of the Act is replaced by the following:
(d) provide investment services to First Nations and entities referred to in any of paragraphs 50.‍1(1)‍(a) to (e); and
404 Subsection 78(1) of the French version of the Act is replaced by the following:
Priorité
78 (1) L’Administration a priorité sur tous les autres créanciers d’une première nation insolvable pour les sommes dont le versement à l’Administration est autorisé par un texte législatif pris en vertu des alinéas 5(1)b) ou d), par un accord régissant un compte de recettes garanties en fiducie ou en fidéicommis ou par la présente loi, en ce qui concerne toute créance qui prend naissance à la date à laquelle la première nation reçoit le versement initial du premier prêt qu’elle a obtenu auprès de l’Administration ou après cette date.
405 Section 79 of the Act is replaced by the following:
Limitations — loans
79 The Authority shall not make a long-term loan to a borrowing member for the purpose of financing capital assets for the provision of local services on reserve lands unless the First Nations Tax Commission has approved a law made by the borrowing member under paragraph 5(1)‍(d).
406 Paragraphs 84(5)‍(a) and (b) of the Act are replaced by the following:
(a) by less than 50% of the total amount contributed by borrowing members who have obtained financing for which that debt reserve fund was established, the Authority may, in accordance with the regulations, require those borrowing members to pay without delay amounts sufficient to replenish the debt reserve fund; and
(b) by 50% or more of the total amount contributed by borrowing members who have obtained financing for which that debt reserve fund was established, the Authority shall, in accordance with the regulations, require those borrowing members to pay without delay amounts sufficient to replenish the debt reserve fund.
407 Section 89 of the Act is amended by striking out “and” at the end of paragraph (c), by adding “and” at the end of paragraph (b) and by repealing paragraph (d).
408 The Act is amended by adding the following after section 89:
PART 5 
Payment of Moneys
Council resolution
90 (1) The council of a First Nation may submit to the Minister a resolution of the council requesting the payment to the First Nation of
(a) moneys held by Her Majesty for the use and benefit of the First Nation; and
(b) moneys to be collected or received in future by Her Majesty for the use and benefit of the First Nation.
Information to accompany resolution
(2) The resolution shall be accompanied by proof that
(a) the council has made a law respecting the financial administration of the First Nation under paragraph 9(1)‍(a) and the law has been approved by the First Nations Financial Management Board;
(b) the council has obtained independent legal advice and independent financial advice with respect to the risks of the payment of the moneys to the First Nation; and
(c) the payment of the moneys to the First Nation has been approved under section 91.
Approval by members
91 (1) If the council of a First Nation intends to request the payment of moneys under subsection 90(1), the council shall conduct a vote among the First Nation’s eligible voters on the approval of the payment of the moneys.
Eligible voters
(2) Every First Nation member, whether resident on a reserve of the First Nation or not, is an eligible voter if the member is at least 18 years old on the date of the vote.
Independent legal and financial advice
(3) Before conducting the vote under subsection (1), the council shall obtain independent legal advice and independent financial advice with respect to the risks of the payment of the moneys to the First Nation.
Information to be provided
(4) Before conducting the vote under subsection (1), the council shall also take reasonable measures that are in accordance with the First Nation’s practices to inform eligible voters of
(a) their right to vote and the means of exercising that right;
(b) the fact that council has obtained the legal and financial advice referred to in subsection (3);
(c) the implications of the payment of the moneys and the reasons why the payment is for the benefit of the First Nation; and
(d) the fact that the council has made a law respecting the financial administration of the First Nation under paragraph 9(1)‍(a).
Majority approval
(5) The payment of the moneys to the First Nation is approved if a majority of eligible voters who participated voted to approve the payment.
Minimum participation
(6) Despite subsection (5), the payment is not approved unless at least 25% of all eligible voters participated in the vote.
Increased percentage
(7) The council may, by resolution adopted before the vote, increase the percentage of eligible voters required under subsection (6).
Initial payment of moneys
92 (1) After the resolution is submitted to the Minister by the council of the First Nation under subsection 90(1), the moneys held by Her Majesty for the First Nation’s use and benefit shall be paid to the First Nation out of the Consolidated Revenue Fund, if the Minister is satisfied that
(a) the council has made a law respecting the financial administration of the First Nation under paragraph 9(1)‍(a) and the law has been approved by the First Nations Financial Management Board;
(b) the council has obtained independent legal advice and independent financial advice with respect to the risks of the payment of the moneys to the First Nation; and
(c) the payment of the moneys to the First Nation has been approved under section 91.
Subsequent payment
(2) Following a payment of moneys under subsection (1), all moneys subsequently collected or received by Her Majesty for the use and benefit of the First Nation shall be paid out of the Consolidated Revenue Fund to the First Nation.
Subsection (2) ceases to apply
(3) Subsection (2) shall cease to apply if the law referred to in paragraph (1)‍(a) is repealed, and at the time of its repeal, it is not concurrently replaced by a law respecting the financial administration of the First Nation made under paragraph 9(1)‍(a) that has been approved by the First Nations Financial Management Board.
Liability for future management
93 Following the payment of moneys under section 92, Her Majesty is not liable for the management of those moneys.
Past liability
94 This Act does not affect the liability of Her Majesty or a First Nation for any act or omission in respect of moneys occurring before a payment referred to in section 93.
Indian Act
95 Sections 61 to 69 of the Indian Act do not apply in respect of moneys paid to a First Nation under section 92 of this Act.
409 Subsection 125(1) of the English version of the Act is replaced by the following:
Right to information
125 (1) At the request of the auditor or examiner of an institution, the present or former commissioners, directors, officers, employees or agents or mandataries of the institution shall provide any information and explanations, and give access to any records, documents, books, accounts and vouchers of the institution that are under their control, that the auditor or examiner considers necessary to prepare a report required under this Act.
410 Section 136 of the Act is replaced by the following:
Limit of liability — commissioner, director, employee, etc.
136 No civil proceedings lie against a commissioner or employee of the First Nations Tax Commission, a director or employee of the First Nations Financial Management Board or a person acting on behalf of the Commission or Board for anything done, or omitted to be done, in the exercise or purported exercise in good faith of any power, or in the performance or purported performance in good faith of any duty, of that person in accordance with this Act or regulations made under this Act.
Limit of liability — co-management or third-party management
136.‍1 Despite anything in federal or provincial law, if the First Nations Financial Management Board has required a First Nation to enter into a co-management arrangement in respect of the First Nation’s local revenues in accordance with section 52 or has assumed management of a First Nation’s local revenues in accordance with section 53, neither the Board nor any director or employee of the Board or person acting on behalf of the Board is by reason of that fact liable for any liability of the First Nation.
Personal liability for costs
136.‍2 No director or employee of the First Nations Financial Management Board or person acting on behalf of the Board is personally liable for costs
(a) awarded in any civil proceedings brought against any of them in relation to anything done, or omitted to be done, in the exercise or purported exercise of any power, or in the performance or purported performance of any duty, of that person or the Board in accordance with this Act or the regulations made under this Act, unless a court otherwise directs; or
(b) awarded against the Board in any civil proceedings.
411 Section 141 of the Act is renumbered as subsection 141(1) and is amended by adding the following:
Amendments to schedule in regulations
(2) If the regulations made under subsection (1) include a schedule listing the Aboriginal groups that are subject to those regulations, the Minister may, by order, at the request of the governing body of an Aboriginal group referred to in that subsection, amend the schedule in order to
(a) add or change the name of the Aboriginal group; or
(b) delete the name of the Aboriginal group, as long as there are no amounts owing by the Aboriginal group to the First Nations Finance Authority that remain unpaid.
412 The Act is amended by adding the following after section 141:
Regulations — organizations referred to in paragraph 50.‍1(1)‍(e)
141.‍1 For the purpose of enabling an organization referred to in paragraph 50.‍1(1)‍(e) to benefit from the provisions of this Act, other than Parts 1, 2 and 5, or obtain the services of the First Nations Financial Management Board or the First Nations Finance Authority, the Governor in Council may make any regulations that the Governor in Council considers necessary, including regulations
(a) adapting any provision of this Act or of any regulation made under this Act; and
(b) restricting the application of any provision of this Act or of any regulation made under this Act.
Regulations — joint reserve lands
141.‍2 For the purpose of enabling a First Nation to benefit from the provisions of this Act, or obtain the services of any body established under this Act, in respect of reserve lands that have been set apart for the use and benefit of that First Nation and one or more other First Nations, the Governor in Council may make any regulations that the Governor in Council considers necessary, including regulations
(a) adapting any provision of this Act or of any regulation made under this Act; and
(b) restricting the application of any provision of this Act or of any regulation made under this Act.
Replacement of “aboriginal”
413 The English version of the Act is amended by replacing “aboriginal” with “Aboriginal” in the following provisions:
(a) the preamble;
(b) section 3; and
(c) section 141.
Replacement of “first nation”, “first nation’s” and “first nations”
414 The English version of the Act is amended by replacing “first nation”, “first nation’s” and “first nations” with “First Nation”, “First Nation’s” and “First Nations”, respectively, in the following provisions:
(a) the long title;
(b) the preamble;
(c) the definitions borrowing member, first nation, local revenues and third-party management in subsection 2(1);
(d) section 4;
(e) subparagraph 5(1)‍(e)‍(vi) and paragraph 5(1)‍(g);
(f) subsections 6(1), (2) and (4);
(g) subsections 8(2) and (5);
(h) subsections 9(1) and (5);
(i) subsection 10(2);
(j) subsection 13(1);
(k) section 13.‍1;
(l) subsections 14(1) and (1.‍1) and paragraph 14(2)‍(a);
(m) section 15;
(n) subsection 20(5);
(o) sections 29 and 30;
(p) paragraphs 32(1)‍(a) and (b);
(q) paragraphs 33(1)‍(a) and (b) and subsections 33(2) and (3);
(r) paragraph 35(1)‍(e);
(s) subsection 36(1) and paragraph 36(3)‍(a);
(t) subsection 41(4);
(u) sections 49 and 50;
(v) sections 51 and 52;
(w) subsection 53(1), the portion of subsection 53(2) before paragraph (b) and subsections 53(3) to (6) and (8);
(x) section 54;
(y) paragraphs 55(1)‍(c) and (2)‍(c);
(z) paragraphs 56(a) and (b);
(z.‍1) the definitions investing member, property tax revenues and representative in section 57;
(z.‍2) paragraph 74(e);
(z.‍3) sections 76 and 77;
(z.‍4) subsection 78(1);
(z.‍5) subsection 86(4);
(z.‍6) sections 137 and 138; and
(z.‍7) sections 145 and 145.‍1.
DIVISION 13 
R.‍S.‍, c. E-19
Export and Import Permits Act
415 Subsection 6.‍2(1) of the Export and Import Permits Act is replaced by the following:
Determination of quantities
6.‍2 (1) If any goods have been included on the Import Control List under subsection 5(6) or for the purpose of implementing an intergovernmental arrangement or commitment, the Minister may determine import access quantities, or the basis for calculating them, for the purposes of subsection (2) and section 8.‍3 of this Act and for the purposes of the Customs Tariff.
Division 14 
Pay Equity
Pay Equity Act
Enactment of Act
416 The Pay Equity Act is enacted as follows:
An Act to establish a proactive pay equity regime within the federal public and private sectors
Short Title
Short title
1 This Act may be cited as the Pay Equity Act.
Purpose
Purpose
2 The purpose of this Act is to achieve pay equity through proactive means by redressing the systemic gender-based discrimination in the compensation practices and systems of employers that is experienced by employees who occupy positions in predominantly female job classes so that they receive equal compensation for work of equal value, while taking into account the diverse needs of employers, and then to maintain pay equity through proactive means.
Interpretation
Definitions
3 (1) The following definitions apply in this Act.
bank rate means the rate of interest established periodically by the Bank of Canada as the minimum rate at which the Bank of Canada makes short term advances to members of the Canadian Payments Association.‍ (taux d’escompte)
bargaining agent has the same meaning as in subsection 2(1) of the Federal Public Sector Labour Relations Act or the same meaning as in subsection 3(1) of the Canada Labour Code, as the case may be.‍ (agent négociateur)
bargaining unit has the same meaning as in subsection 2(1) of the Federal Public Sector Labour Relations Act or the same meaning as in subsection 3(1) of the Canada Labour Code, as the case may be.‍ (unité de négociation)
compensation means any form of remuneration payable for work performed by an employee and includes
(a) salaries, commissions, vacation pay, severance pay and bonuses;
(b) payments in kind;
(c) employer contributions to pension funds or plans, long-term disability plans and all forms of health insurance plans; and
(d) any other advantage received directly or indirectly from the employer.‍ (rémunération)
core public administration has the same meaning as in subsection 11(1) of the Financial Administration Act.‍ (administration publique centrale)
dependent contractor has the same meaning as in subsection 3(1) of the Canada Labour Code. (entrepreneur dépendant)
employee means
(a) a person employed in the public service, other than
(i) a person appointed by the Governor in Council under an Act of Parliament to a statutory position described in that Act,
(ii) a person locally engaged outside Canada, or
(iii) a person employed under a program designated by the employer as a student employment program;
(b) an officer or non-commissioned member of the Canadian Forces;
(c) a person employed by an employer referred to in paragraph (2)‍(e) on or in connection with the operation of any federal work, undertaking or business, as defined in section 2 of the Canada Labour Code, including a private constable, as defined in subsection 3(1) of that Act, other than
(i) a person employed under a program designated by the employer as a student employment program, or
(ii) a student employed by the employer solely during the student’s vacation periods;
(c.‍1) a person employed by an employer referred to in paragraph (2)‍(e.‍1), other than
(i) a person employed under a program designated by the employer as a student employment program, or
(ii) a student employed by the employer solely during the student’s vacation periods;
(d) in respect of an employer referred to in paragraph (2)‍(f), a dependent contractor;
(e) a person employed by the government of Yukon;
(f) a person employed by the government of the Northwest Territories; and
(g) a person employed by the government of Nunavut. (employé)
employee organization has the same meaning as in subsection 2(1) of the Federal Public Sector Labour Relations Act.‍ (organisation syndicale)
group of job classes means a series of job classes that bear a relationship to each other because of the nature of the work required to be performed within each job class in the series and that are organized in successive levels.‍ (groupe de catégories d’emplois)
Minister means the member of the Queen’s Privy Council for Canada designated under section 5.‍ (ministre)
non-unionized employee means an employee who is not a member of a bargaining unit, other than an employee who occupies a position declared to be a managerial or confidential position as defined in subsection 2(1) of the Federal Public Sector Labour Relations Act or an employee who performs management functions or is employed in a confidential capacity in matters relating to industrial relations.‍ (non syndiqué)
Pay Equity Commissioner means the Pay Equity Commissioner appointed under subsection 26(1) of the Canadian Human Rights Act.‍ (Commissaire à l’équité salariale)
payroll, in respect of an employer, means the total of all salaries payable to the employer’s employees.‍ (masse salariale)
public service means the several positions in or under
(a) the departments named in Schedule I to the Financial Administration Act;
(b) the other portions of the federal public administration named in Schedule IV to that Act; and
(c) the separate agencies named in Schedule V to that Act.‍ (fonction publique)
trade union has the same meaning as in subsection 3(1) of the Canada Labour Code.‍ (syndicat)
Tribunal means the Canadian Human Rights Tribunal established by section 48.‍1 of the Canadian Human Rights Act.‍ (Tribunal)
unionized employee means an employee who is a member of a bargaining unit that is represented by a bargaining agent.‍ (syndiqué)
Employers
(2) For the purposes of this Act, each of the following is considered to be an employer:
(a) Her Majesty in right of Canada as represented by the Treasury Board, in respect of the aggregate of the departments and other portions of the federal public administration named in Schedules I and IV, respectively, to the Financial Administration Act, except that the reference to the Royal Canadian Mounted Police in that Schedule IV is deemed to be a reference to the Royal Canadian Mounted Police only in respect of civilian employees appointed or employed in accordance with section 10 of the Royal Canadian Mounted Police Act;
(b) Her Majesty in right of Canada as represented by the Treasury Board, in respect of the Canadian Forces;
(c) Her Majesty in right of Canada as represented by the Treasury Board, in respect of the Royal Canadian Mounted Police, in relation to members as defined in subsection 2(1) of the Royal Canadian Mounted Police Act;
(d) in respect of a separate agency, as defined in subsection 11(1) of the Financial Administration Act, Her Majesty in right of Canada as represented by the separate agency;
(e) each person who employs employees in connection with the operation of any federal work, undertaking or business, as defined in section 2 of the Canada Labour Code, other than a work, undertaking or business of a local or private nature in Yukon, the Northwest Territories or Nunavut;
(e.‍1) a corporation established to perform any duty or function on behalf of the Government of Canada, other than a corporation named in Schedule IV or V of the Financial Administration Act;
(f) in respect of a dependent contractor, an employer as defined in paragraph (b) of that expression in subsection 3(1) of the Canada Labour Code; 
(g) the government of Yukon;
(h) the government of the Northwest Territories; and
(i) the government of Nunavut.
References to employees in regards to Her Majesty in right of Canada
(3) For the purposes of this Act, every reference to an employer’s employees is to be read as a reference to,
(a) in the case of Her Majesty in right of Canada as represented by the Treasury Board, as employer in respect of the aggregate of the departments and other portions of the federal public administration referred to in paragraph (2)‍(a), only employees employed in those departments and other portions, other than members as defined in subsection 2(1) of the Royal Canadian Mounted Police Act;
(b) in the case of Her Majesty in right of Canada as represented by the Treasury Board, as employer in respect of the Canadian Forces, only officers and non-commissioned members of the Canadian Forces;
(c) in the case of Her Majesty in right of Canada as represented by the Treasury Board, as employer in respect of the Royal Canadian Mounted Police, only members as defined in subsection 2(1) of the Royal Canadian Mounted Police Act; and
(d) in the case of Her Majesty in right of Canada as represented by a separate agency, as employer in respect of the separate agency, only employees employed in that separate agency.
Group of employers
4 (1) Two or more employers described in any of paragraphs 3(2)‍(e) to (i) that are subject to this Act may form a group and apply to the Pay Equity Commissioner to have the group of employers recognized as a single employer.
References to employers
(2) If a group of employers is recognized by the Pay Equity Commissioner as a single employer under section 106, every reference in sections 19 to 21, 27, 32, 35, 38 to 41, 43 to 50 and 54, subsection 57(1), sections 64, 75, 78, 79 and 82, subsections 85(1) and 104(2), sections 111, 147, 148 and 151, subsection 157(1) and paragraph 181(1)‍(c) to an employer is, in respect of the group of employers, to be read as a reference to that group of employers, unless the context otherwise requires.
References to employers
(3) If a group of employers is recognized by the Pay Equity Commissioner as a single employer under section 106, every reference in sections 118 to 120, subsections 149(2) and 150(3), paragraph 158(1)‍(b), subsections 158(2) and (3) and section 168 to an employer may, in respect of the group of employers, is to be read as a reference to that group of employers or to any employer in the group, as the context requires.
Date on which group becomes subject to Act
(4) If the Pay Equity Commissioner recognizes a group of employers as a single employer, the date on which the group of employers is considered to have become subject to this Act for the purpose of subsection 55(1) and paragraphs 61(1)‍(b) and 89(2)‍(b) is the date chosen by that Commissioner.
Designation of Minister
Designation of Minister
5 The Governor in Council may, by order, designate a member of the Queen’s Privy Council for Canada as the Minister for the purposes of this Act.
Application
Employers subject to Act on coming into force
6 The following employers become subject to this Act on the date on which this section comes into force:
(a) an employer referred to in any of paragraphs 3(2)‍(a) to (d) that
(i) is considered under subparagraph 8(a)‍(i) to have 10 to 99 employees, or
(ii) is considered under subparagraph 8(b)‍(i) to have 100 or more employees; and
(b) an employer referred to in any of paragraphs 3(2)‍(e) to (i) that
(i) is considered under subparagraph 9(a)‍(i) to have 10 to 99 employees, or
(ii) is considered under subparagraph 9(b)‍(i) to have 100 or more employees.
Later date in public sector — 10 to 99 employees
7 (1) An employer referred to in any of paragraphs 3(2)‍(a) to (d) that is considered under subparagraph 8(a)‍(ii) to have 10 to 99 employees becomes subject to this Act on the first day of the fiscal year immediately after the fiscal year in which the average of the number of the employer’s employees was at least 10 but less than 100.
Public sector — 100 or more employees
(2) An employer referred to in any of paragraphs 3(2)‍(a) to (d) that is considered under subparagraph 8(b)‍(ii) to have 100 or more employees becomes subject to this Act on the first day of the fiscal year immediately after the fiscal year in which the average of the number of the employer’s employees was 100 or more.
Private sector and territorial governments — 10 to 99 employees
(3) An employer referred to in any of paragraphs 3(2)‍(e) to (i) that is considered under subparagraph 9(a)‍(ii) to have 10 to 99 employees becomes subject to this Act on January 1 of the calendar year immediately after the calendar year in which the average of the number of the employer’s employees was at least 10 but less than 100.
Private sector and territorial governments — 100 or more employees
(4) An employer referred to in any of paragraphs 3(2)‍(e) to (i) that is considered under subparagraph 9(b)‍(ii) to have 100 or more employees becomes subject to this Act on January 1 of the calendar year immediately after the calendar year in which the average of the number of the employer’s employees was more than 100.
Determination of number of employees — public sector
8 For the purpose of sections 6 and 7
(a) an employer referred to in any of paragraphs 3(2)‍(a) to (d) is considered to have 10 to 99 employees if
(i) the average of the number of the employer’s employees in the fiscal year immediately before the fiscal year in which this section comes into force is at least 10 but less than 100, or
(ii) the average of the number of the employer’s employees in the fiscal year in which this section comes into force or in any subsequent fiscal year is at least 10 but less than 100; and
(b) an employer referred to in any of paragraphs 3(2)‍(a) to (d) is considered to have 100 or more employees if
(i) the average of the number of the employer’s employees in the fiscal year immediately before the fiscal year in which this section comes into force is 100 or more, or
(ii) the average of the number of the employer’s employees in the fiscal year in which this section comes into force or in any subsequent fiscal year is 100 or more.
Determination of number of employees — private sector and territorial governments
9 For the purpose of sections 6 and 7
(a) an employer referred to in any of paragraphs 3(2)‍(e) to (i) is considered to have 10 to 99 employees if
(i) the average of the number of the employer’s employees in the calendar year immediately before the calendar year in which this section comes into force is at least 10 but less than 100, or
(ii) the average of the number of the employer’s employees in the calendar year in which this section comes into force or in any subsequent calendar year is at least 10 but less than 100; and
(b) an employer referred to in any of paragraphs 3(2)‍(e) to (i) is considered to have 100 or more employees if
(i) the average of the number of the employer’s employees in the calendar year immediately before the calendar year in which this section comes into force is 100 or more, or
(ii) the average of the number of the employer’s employees in the calendar year in which this section comes into force or in any subsequent calendar year is 100 or more.
Exemption
10 The governments of Yukon, the Northwest Territories and Nunavut are exempt from the application of this Act until the date that the Governor in Council may, by order, specify in respect of that government.
Exemption
11 (1) Indigenous governing bodies that are employers are exempt from the application of this Act until the date that the Governor in Council may, by order, specify.
Definition of Indigenous governing body
(2) In this section, Indigenous governing body means a council, government or other entity that is authorized to act on behalf of an Indigenous group, community or people that holds rights recognized and affirmed by section 35 of the Constitution Act, 1982.
Part 1 
Pay Equity Plan
Requirement to establish plan
12 Every employer must establish a pay equity plan in accordance with this Act in respect of its employees.
Requirement to establish plan — group of employers
13 Every group of employers must establish a pay equity plan in accordance with this Act in respect of the employees of the employers in the group.
Notice — employers referred to in subsection 16(1)
14 (1) An employer referred to in subsection 16(1) must post a notice
(a) setting out its obligation
(i) to establish a pay equity plan, and
(ii) to make all reasonable efforts to establish a pay equity committee for that purpose;
(b) setting out the requirements for the committee’s membership;
(c) informing its non-unionized employees, if any, of their right to designate the committee members who will represent them; and
(d) informing its unionized employees, if any, that their bargaining agent will select the committee members who will represent the employees who are members of any bargaining unit represented by that bargaining agent.
Notice — employers referred to in subsection 16(2)
(2) An employer referred to in subsection 16(2) must post a notice
(a) setting out its obligation to establish a pay equity plan; and
(b) if it has decided to establish a pay equity committee,
(i) setting out the requirements for the committee’s membership, and
(ii) informing its employees of their right to designate the committee members who will represent them.
Notice — group of employers referred to in subsection 17(1)
15 (1) Each employer that is in a group of employers referred to in subsection 17(1) must post a notice
(a) indicating that it is in a group of employers;
(b) setting out the group’s obligation
(i) to establish a pay equity plan, and
(ii) to make all reasonable efforts to establish a pay equity committee for that purpose;
(c) setting out the requirements for the committee’s membership;
(d) informing the employer’s non-unionized employees, if any, of their right to designate the committee members who will represent the non-unionized employees of all of the employers in the group of employers; and
(e) informing the employer’s unionized employees, if any, that their bargaining agent will select the committee members who will represent the employees — of all of the employers in the group of employers — who are members of any bargaining unit represented by that bargaining agent.
Notice — group of employers referred to in subsection 17(2)
(2) Each employer that is in a group of employers referred to in subsection 17(2) must post a notice
(a) indicating that it is in a group of employers;
(b) setting out the group’s obligation to establish a pay equity plan; and
(c) if the group has decided to establish a pay equity committee,
(i) setting out the requirements for the committee’s membership, and
(ii) informing the employer’s employees of their right to designate the committee members who will represent the employees of all of the employers in the group of employers.
Requirement to establish pay equity committee
16 (1) The following employers must, in respect of the pay equity plan that the employer is required to establish, make all reasonable efforts to establish a pay equity committee:
(a) an employer that is considered to have 100 or more employees for the purpose of section 6 or 7, as the case may be; or
(b) an employer that is considered to have 10 to 99 employees for the purpose of section 6 or 7, as the case may be, if some or all of its employees were unionized employees on the date on which the employer became subject to this Act.
Voluntary establishment of pay equity committee
(2) An employer that is considered to have 10 to 99 employees for the purpose of section 6 or 7, as the case may be, may, on its own initiative or at the request of an employee, decide to establish a pay equity committee if all of its employees were non-unionized employees on the date on which the employer became subject to this Act.
Notice to Pay Equity Commissioner
(3) An employer referred to in subsection (2) that establishes a pay equity committee must notify the Pay Equity Commissioner that it has done so.
Requirement to establish pay equity committee — group of employers
17 (1) The following groups of employers must, in respect of the pay equity plan that the group is required to establish, make all reasonable efforts to establish a pay equity committee:
(a) a group of employers that is considered under section 18 to have 100 or more employees; or
(b) a group of employers that is considered under section 18 to have 10 to 99 employees, if at least one of the employers in the group had unionized employees on the date on which it became subject to this Act.
Voluntary establishment of pay equity committee
(2) A group of employers that is considered under section 18 to have 10 to 99 employees, may, on its own initiative or at the request of an employee, decide to establish a pay equity committee if each of the employers in the group had only non-unionized employees on the date on which it became subject to this Act.
Notice to Pay Equity Commissioner
(3) A group of employers referred to in subsection (2) that establishes a pay equity committee must notify the Pay Equity Commissioner that it has done so.
Number of employees — group of employers
18 For the purpose of section 17,
(a) a group of employers is considered to have 100 or more employees if the sum of the average of the number of employees of each of the employers in the group — that average, for each of those employers, being the average of the number described in paragraph 9(a) or (b) that determined the date on which the employer became subject to this Act — is 100 or more; and
(b) a group of employers is considered to have 10 to 99 employees if the sum of the average of the number of employees of each of the employers in the group — that average, for each of those employers, being the average of the number described in paragraph 9(a) that determined the date on which the employer became subject to this Act — is at least 10 but less than 100.
Composition of committee
19 (1) A pay equity committee is to be composed of at least three members and must also meet the following requirements:
(a) at least two-thirds of the members must represent the employees to whom the pay equity plan relates;
(b) at least 50% of the members must be women;
(c) at least one member must be a person selected by the employer to represent it;
(d) if some or all of the employees to whom the pay equity plan relates are unionized employees, there must be at least the same number of members to represent those employees as there are bargaining agents, with each bargaining agent selecting at least one person to be a member and to represent employees who are members of any bargaining unit represented by that bargaining agent; and
(e) if some or all of the employees to whom the pay equity plan relates are non-unionized employees, at least one member must be a person selected by those employees to represent them.
Non-unionized employees
(2) Non-unionized employees must select members to represent them by a majority of votes.
Committee cannot be established
(3) If the employer is unable to establish a pay equity committee that meets the requirements set out in any of paragraphs (1)‍(a), (b), (d) and (e), it must apply to the Pay Equity Commissioner for authorization to establish a committee with different requirements than the ones set out in that paragraph.
Vote
20 (1) The members who represent employees have, as a group, one vote and the members who represent the employer have, as a group, one vote. A decision of a group counts as a vote only if it is unanimous. If the members who represent employees cannot, as a group, reach a unanimous decision on a matter, that group forfeits its right to vote and the vote of the group of members who represent the employer prevails.
Minimum composition required for vote
(2) The pay equity committee may hold a vote only if there is present for it
(a) at least one member who represents the employer;
(b) for each bargaining agent, if any, that selected members, at least one such member; and
(c) one member who represents non-unionized employees, if any.
Directions from employer
21 (1) An employer must give to any member of a pay equity committee who represents the employer sufficient direction to permit the member to perform their work as the employer’s representative on the committee.
Directions from bargaining agent
(2) A bargaining agent must give to any member of a pay equity committee who represents employees who are members of any bargaining unit represented by the bargaining agent sufficient direction to permit the member to perform their work as those employees’ representative on the committee.
Measures to facilitate the selection of members
22 (1) To facilitate the selection of employee representatives on a pay equity committee, an employer must make available, as necessary, its premises and equipment and must permit its employees to take time away from their work, as required, to participate in the selection process.
Measures to support work of committee
(2) Once the pay equity committee is established, the employer must make available, as necessary, its premises and equipment for the work of the committee and must permit employees who are members of the committee to take time away from their work, as required, to participate in training sessions and meetings of the committee and to perform their work as a member of the committee.
Employee deemed at work
(3) An employee who takes time away from their work in accordance with subsection (1) or (2) is deemed to be at work for all purposes.
Requirement to provide information — employer
23 (1) An employer must provide the pay equity committee with any information in the employer’s possession that the committee considers necessary for the establishment of the pay equity plan.
Requirement to provide information — employees and bargaining agents
(2) Every employee to whom the pay equity plan relates and, if some of those employees are unionized employees, every bargaining agent that represents those unionized employees, must provide the pay equity committee with any information within their knowledge or control that the committee considers necessary for the establishment of the pay equity plan.
Requirement to keep information confidential — committee members
24 (1) Each person who is or was a member of a pay equity committee to which information is provided in accordance with section 23 must keep confidential — except for the purpose for which it is provided — any of the information that is specified by the employer, employee or bargaining agent, as the case may be, as being confidential.
Employers and bargaining agents
(2) Each employer and each bargaining agent that receives, from a member of a pay equity committee, information that the member is required under subsection (1) to keep confidential, must also keep the information confidential.
Notice of establishment of plan without committee
25 If an employer, despite having made all reasonable efforts, is unable to establish a pay equity committee, the employer must apply to the Pay Equity Commissioner for authorization to establish the pay equity plan without a pay equity committee. If that authorization is granted, the employer must post a notice informing the employees to whom the pay equity plan relates that the employer will establish the pay equity plan without a pay equity committee.
Notice of establishment of plan without committee — group of employers
26 If a group of employers, despite having made all reasonable efforts, is unable to establish a pay equity committee, the group must apply to the Pay Equity Commissioner for authorization to establish the pay equity plan without a committee. If that authorization is granted, each employer in the group must post a notice informing its employees to whom the pay equity plan relates that the group of employers will establish the pay equity plan without a committee.
Committee does not meet requirement after establishment
27 If a pay equity committee established by an employer does not, at any time after it has been established, meet the requirements set out in any of paragraphs 19(1)‍(a), (b), (d) and (e), the employer must apply to the Pay Equity Commissioner for authorization for the continuation of the committee with different requirements than the ones set out in that paragraph.
Committee cannot perform work
28 If, at any time after establishing a pay equity committee, an employer is of the opinion that the committee is unable to perform its work, the employer may apply to the Pay Equity Commissioner for authorization to establish the pay equity plan without a committee. If that authorization is granted, the employer must post a notice informing the employees to whom the pay equity plan relates that the employer will establish the pay equity plan without a committee.
Committee cannot perform work — group of employers
29 If, at any time after establishing a pay equity committee, a group of employers is of the opinion that the committee is unable to perform its work, the group may apply to the Pay Equity Commissioner for authorization to establish the pay equity plan without a committee. If that authorization is granted, each employer in the group must post a notice informing its employees to whom the pay equity plan relates that the group of employers will establish the pay equity plan without a committee.
Multiple plans
30 (1) An employer referred to in subsection 16(1) or (3), a bargaining agent for any unionized employees of the employer or a non-unionized employee of the employer may apply to the Pay Equity Commissioner to approve the establishment of more than one pay equity plan.
Multiple plans — group of employers
(2) A group of employers referred to in subsection 17(1) or (3), a bargaining agent for any unionized employees of an employer that is in the group or a non-unionized employee of an employer that is in the group may apply to the Pay Equity Commissioner to approve the establishment of more than one pay equity plan.
Application — required information
(3) The employer, group of employers, bargaining agent or employee, as the case may be, must, in the application,
(a) indicate the number of pay equity plans being proposed; and
(b) identify the employer’s employees — or, if the employer is in a group of employers, all of the employees of the employers in the group — to whom each pay equity plan would relate.
Evidence and representations
(4) The Pay Equity Commissioner must give an opportunity to make representations, in the manner that he or she specifies, to the applicant, to the employer or group of employers, if it is not the applicant, and to any bargaining agents and non-unionized employees that are not the applicant and that the Pay Equity Commissioner considers would be affected by the application.
Denial of application
(5) The Pay Equity Commissioner must deny the application if he or she is of the opinion that, if more than one pay equity plan were to be established it would not be possible for the employer or group of employers, or a pay equity committee, as the case may be, to identify enough predominantly male job classes for a comparison of compensation to be made under section 47 in respect of each of those pay equity plans.
Approval of application
(6) If the Pay Equity Commissioner approves the application, the employer or group of employers, as the case may be, must establish, in accordance with this Act, each of the pay equity plans whose establishment is approved.
Part 2 
Process for Establishment of Pay Equity Plan
Purpose
Steps to be followed
31 The purpose of this Part is to set out the steps leading to the establishment of a pay equity plan.
Identification of Job Classes
Job classes
32 An employer — or, if a pay equity committee has been established, that committee — must start by identifying the job class of positions occupied or that may be occupied by employees to whom the pay equity plan relates. Subject to section 34, positions are considered to be in the same job class if
(a) they have similar duties and responsibilities;
(b) they require similar qualifications; and
(c) they are part of the same compensation plan and are within the same range of salary rates.
One-position job classes
33 A job class may consist of only one position.
Job classes in core public administration
34 Positions in the core public administration that are at the same group and level comprise a single job class.
Determination of Predominantly Female and Predominantly Male Job Classes
Determination
35 Once an employer — or, if a pay equity committee has been established, that committee — has identified all of the job classes under section 32, it must determine which of them are predominantly female job classes and which of them are predominantly male job classes.
Predominantly female job classes
36 A job class is considered to be a predominantly female job class if
(a) at least 60% of the positions in the job class are occupied by women;
(b) historically, at least 60% of the positions in the job class were occupied by women; or
(c) the job class is one that is commonly associated with women due to gender-based occupational stereotyping.
Predominantly male job classes
37 A job class is considered to be a predominantly male job class if
(a) at least 60% of the positions in the job class are occupied by men;
(b) historically, at least 60% of the positions in the job class were occupied by men; or
(c) the job class is one that is commonly associated with men due to gender-based occupational stereotyping.
Group of job classes
38 (1) An employer — or, if a pay equity committee has been established, that committee — may treat a group of job classes as a single predominantly female job class if at least 60% of the positions in the group are occupied by women.
Interpretation
(2) If an employer or pay equity committee, as the case may be, treats a group of job classes as a single predominantly female job class, this Act applies in respect of the group of job classes as if it were a single predominantly female job class, unless the context otherwise requires.
Notice to Pay Equity Commissioner
39 If an employer — or, if a pay equity committee has been established, that committee — determines under section 35 that there is at least one predominantly female job class but that there are no predominantly male job classes, and no regulations have been made under paragraph 181(1)‍(c), the employer must notify the Pay Equity Commissioner of that determination.
Application of regulations
40 If regulations have been made under paragraph 181(1)‍(c), those regulations apply in place of sections 41 to 50.
Determination of Value of Work
Determination
41 (1) If an employer — or, if a pay equity committee has been established, that committee — determines under section 35 that there is at least one predominantly female job class and at least one predominantly male job class, the employer or committee, as the case may be, must determine the value of the work performed in each of the predominantly female and predominantly male job classes determined under that section.
Value already determined
(2) For greater certainty, an employer referred to in any of paragraphs 3(2)‍(a) to (d) or a pay equity committee established by such an employer, as the case may be, may determine that the value of the work performed in each of the predominantly female and predominantly male job classes determined under section 35 is the value that has already been determined by means of a method that complies with the requirements set out in sections 42 and 43 and any other requirements that are prescribed by regulation.
Group of job classes
(3) If an employer or pay equity committee, as the case may be, treats a group of job classes as a predominantly female job class in accordance with section 38, the value of the work performed in that job class is considered to be the value of the work performed in the individual predominantly female job class within the group that has the greatest number of employees.
Criterion
42 The criterion to be applied in determining the value of the work performed is the composite of the skill required to perform the work, the effort required to perform the work, the responsibility required in the performance of the work and the conditions under which the work is performed.
Method
43 In addition, an employer — or, if a pay equity committee has been established, that committee — must, to determine the value of the work performed, use a method that
(a) does not discriminate on the basis of gender; and
(b) makes it possible to determine the relative value of the work performed in all of the predominantly female and predominantly male job classes determined under section 35.
Calculation of Compensation
Calculation
44 (1) An employer — or, if a pay equity committee has been established, that committee — must calculate the compensation, expressed in dollars per hour, associated with each job class for which it has determined, under section 41, the value of the work performed.
Group of job classes
(2) If an employer or pay equity committee, as the case may be, treats a group of job classes as a predominantly female job class in accordance with section 38, the compensation associated with that job class is considered to be the compensation associated with the individual predominantly female job class within the group that has the greatest number of employees.
Salary
(3) For the purpose of determining salary in the calculation of the compensation associated with a job class, the salary at the highest rate in the range of salary rates for positions in the job class is to be used.
Exclusions from compensation
45 An employer — or, if a pay equity committee has been established, that committee — may exclude from the calculation of compensation, with respect to each job class in respect of which compensation is required to be calculated, any form of compensation that is equally available, and provided without discrimination on the basis of gender, in respect of all of those job classes.
Differences in compensation excluded
46 An employer — or, if a pay equity committee has been established, that committee — must exclude from the calculation of compensation associated with a job class any differences in compensation that either increase or decrease compensation in any or all positions in that job class as compared with the compensation that would otherwise be associated with the position, if the differences are based on any one or more of the following factors and those factors have been designed and are applied so as not to discriminate on the basis of gender:
(a) the existence of a system of compensation that is based on seniority or length of service;
(b) the practice of temporarily maintaining an employee’s compensation following their reclassification or demotion to a position that has a lower rate of compensation until the rate of compensation for the position is equivalent to or greater than the rate of compensation payable to the employee immediately before the reclassification or demotion;
(c) a shortage of skilled workers that causes an employer to temporarily increase compensation due to its difficulty in recruiting or retaining employees with the requisite skills for positions in a job class;
(d) the geographic area in which an employee works;
(e) the fact that an employee is in an employee development or training program and receives compensation at a rate different than that of an employee doing the same work in a position outside the program;
(f) the non-receipt of compensation — in the form of benefits that have a monetary value — due to the temporary, casual or seasonal nature of a position;
(g) the existence of a merit-based compensation plan that is based on a system of formal performance ratings and that has been brought to the attention of the employees; or
(h) the provision of compensation for extra-duty services, including compensation for overtime, shift work, being on call, being called back to work and working or travelling on a day that is not a working day.
Comparison of Compensation
Comparison
47 An employer — or, if a pay equity committee has been established, that committee — that has calculated under section 44 the compensation associated with each job class must, using the compensation so calculated, compare, in accordance with sections 48 to 50, the compensation associated with the predominantly female job classes with the compensation associated with the predominantly male job classes, for the purpose of determining whether there is any difference in compensation between those job classes.
Compensation comparison methods
48 (1) The comparison of compensation must be made in accordance with the equal average method set out in section 49 or the equal line method set out in section 50.
Other methods
(2) Despite subsection (1),
(a) if an employer determines that neither of the methods referred to in that subsection can be used, the employer must
(i) apply to the Pay Equity Commissioner for authorization to use a method for the comparison of compensation that is prescribed by regulation or, if the regulations do not prescribe a method or the employer is of the opinion that the prescribed method cannot be used, a method that it proposes, and
(ii) use the method for the comparison of compensation that the Pay Equity Commissioner authorizes; and
(b) if a pay equity committee determines that neither of the methods referred to in that subsection can be used, the committee must use a method for the comparison of compensation that is prescribed by regulation or, if the regulations do not prescribe a method or the committee is of the opinion that the prescribed method cannot be used, a method that it considers appropriate.
Equal average method
49 (1) An employer or pay equity committee, as the case may be, that uses the equal average method of comparison of compensation must apply the following rules:
(a) the average compensation associated with the predominantly female job classes within a band — or, if there is only one such job class within a band, the compensation associated with that job class — is to be compared to
(i) if there is more than one predominantly male job class within the band, the average compensation associated with the predominantly male job classes within the band,
(ii) if there is only one predominantly male job class within the band, the compensation associated with that job class, or
(iii) if there are no predominantly male job classes within the band, the compensation calculated under paragraph (b);
(b) the compensation for the purpose of subparagraph (a)‍(iii) is the following:
(i) the amount determined by the formula
(A × B)/C
where
A
is the average compensation associated with the predominantly male job classes — or if there is only one such job class, the compensation associated with that job class — that are within the band that is closest to the band within which the predominantly female job class or classes are located,
B
is the average value of the work performed in the predominantly female job classes within the band or, if there is only one such job class, the value of the work performed in that job class, and
C
is the average value of the work performed in the predominantly male job classes within the band referred to in the description of A or, if there is only one such job class, the value of the work performed in that job class, or
(ii) despite subparagraph (i), if there is at least one predominantly male job class within each of two bands that are equidistant from the band within which the predominantly female job class or classes are located, and there is no other band containing at least one predominantly male job class that is closer to that band, the amount determined by the formula
(A + B)/2
where
A
is the average compensation associated with the predominantly male job classes within one of the two bands or, if there is only one such job class, the compensation associated with that job class, and
B
is the average compensation associated with the predominantly male job classes within the other band or, if there is only one such job class, the compensation associated with that job class;
(c) the compensation associated with a predominantly female job class within a band is to be increased only if
(i) that compensation is lower than the compensation or average compensation referred to subparagraph (a)‍(i), (ii) or (iii), as the case may be, and
(ii) the average compensation associated with the predominantly female job classes within the band — or, if there is only one such job class, the compensation associated with that job class — is lower than the compensation or average compensation referred to subparagraph (a)‍(i), (ii) or (iii), as the case may be;
(d) if the compensation associated with a predominantly female job class within a band is to be increased, the increase is to be determined by multiplying the factor calculated in accordance with the regulations by an amount equal to the difference between the compensation associated with the job class and the compensation or average compensation referred to subparagraph (a)‍(i), (ii) or (iii), as the case may be; and
(e) an increase in compensation associated with the predominantly female job class or classes within a band is to be made in such a way that, after the increase, the average compensation associated with the predominantly female job classes within the band — or, if there is only one such job class, the compensation associated with that job class — is equal to the compensation or average compensation referred to subparagraph (a)‍(i), (ii) or (iii), as the case may be.
Definition of band
(2) In this section, band means a range, as determined by an employer or pay equity committee, as the case may be, of values of work that the employer or committee considers comparable.
Equal line method
50 (1) An employer or pay equity committee, as the case may be, that uses the equal line method of comparison of compensation must apply the following rules:
(a) a female regression line must be established for the predominantly female job classes and a male regression line must be established for the predominantly male job classes;
(b) the compensation associated with a predominantly female job class is to be increased only if
(i) the female regression line is entirely below the male regression line, and
(ii) the predominantly female job class is located below the male regression line;
(c) if the compensation associated with a predominantly female job class is to be increased, the increase is to be determined by multiplying the factor calculated in accordance with the regulations by an amount equal to the difference between the compensation associated with the predominantly female job class and the compensation associated with a predominantly male job class, were such a job class located on the male regression line, in which the value of the work performed is equal to that of the predominantly female job class; and
(d) an increase in compensation associated with the predominantly female job classes is to be made in such a way that, after the increase, the female regression line coincides with the male regression line.
Crossed regression lines
(2) Despite paragraphs (1)‍(b) to (d), if the female regression line crosses the male regression line, an employer or pay equity committee, as the case may be, must apply the rules for the comparison of compensation that are prescribed by regulation.
Contents and Posting
Contents of plan
51 A pay equity plan must
(a) indicate the number of pay equity plans required to be established in respect of the employer’s employees or, if the employer is in a group of employers, in respect of the employees of the employers in the group;
(b) indicate the number of employees that the employer — or, in the case of a group of employers, each employer in the group — was considered to have for the purpose of determining whether a pay equity committee was required to be established in respect of the pay equity plan;
(c) indicate whether a pay equity committee has been established and, if so, whether it meets the requirements set out in subsection 19(1) or, if not, whether the employer or group of employers, as the case may be, obtained the authorization of the Pay Equity Commissioner to establish a pay equity committee with different requirements;
(d) set out a list of the job classes that have been identified to be job classes of positions occupied or that may be occupied by employees to whom the pay equity plan relates;
(e) indicate whether any job classes referred to in paragraph (d) were determined to be predominantly female job classes and, if so, set out a list of those job classes;
(f) indicate whether any job classes referred to in paragraph (d) were determined to be predominantly male job classes and, if so, set out a list of those job classes;
(g) indicate whether a group of job classes has been treated as a single predominantly female job class and, if so, set out a list of the job classes referred to in paragraph (d) that are included in the group of job classes and identify the individual predominantly female job class within the group that was used for the purpose of subsections 41(3) and 44(2);
(h) if there was a determination of the value of work performed in certain job classes, then, for each of those job classes, describe the method of valuation that was used and set out the results of the valuation;
(i) indicate any job classes in which differences in compensation have been excluded from the calculation of compensation under section 46 and give the reasons why;
(j) if a comparison of compensation was made, indicate which of the methods referred to in subsection 48(1) was used to make the comparison — or, if neither was used, explain why not and describe the method that was used — and set out the results of the comparison;
(k) identify each predominantly female job class that requires an increase in compensation under this Act and describe how the employer — or, in the case of a group of employers, each employer in the group — will increase the compensation in that job class and the amount, in dollars per hour, of the increase;
(l) set out the date on which the increase in compensation, or the first increase, as the case may be, is payable under this Act; and
(m) provide information on the dispute resolution procedures that are available under Part 8 to employees to whom the pay equity plan relates, including any timelines.
Draft pay equity plan and notice
52 Once an employer — or, if a pay equity committee has been established, that committee — has prepared a draft of the pay equity plan, the employer must post the draft as well as a notice informing employees to whom it relates of their right to provide the employer or committee, as the case may be, with comments on the draft and the time within which and the manner in which they may exercise that right.
Draft pay equity plan and notice — group of employers
53 (1) Once a group of employers — or, if a pay equity committee has been established, that committee — has prepared a draft of the pay equity plan, each employer in the group must post the draft as well as a notice informing the employer’s employees to whom it relates of their right to provide that group of employers or that committee, as the case may be, with comments on the draft and the time within which and the manner in which they may exercise that right.
Same-day posting
(2) Employers that are in a group of employers must all post the draft pay equity plan on the same day.
Written comments
54 (1) Employees to whom the draft pay equity plan relates have 60 days following the day on which it is posted to provide the employer — or, if a pay equity committee has been established, that committee — with written comments on it.
Consideration of comments
(2) The employer or pay equity committee, as the case may be, must consider any comments that have been provided under subsection (1) when preparing the final version of the pay equity plan.
Final version — three-year maximum
55 (1) An employer — or, in the case of a group of employers, each employer in the group — must post the final version of the pay equity plan no later than the third anniversary of the date on which the employer or the group of employers, as the case may be, became subject to this Act.
Same-day posting
(2) Employers that are in a group of employers must all post the final version of the pay equity plan on the same day.
Notice of increases
56 (1) An employer must post, before the date on which an increase in compensation — and any lump sum — is payable under section 61 or 62, a notice indicating the following:
(a) if the pay equity plan was posted in accordance with section 55 or paragraph 94(1)‍(b),
(i) the date on which any increase in compensation is payable under subsection 61(1), and
(ii) if the employer has chosen to phase in the increase in accordance with subsection 61(2), the dates on which each increase will be made and the percentage of the increase referred to in paragraph 51(k) that each increase represents; and
(b) if the pay equity plan was posted in accordance with subsection 57(2),
(i) the date on which any increase in compensation under subsection 62(1) and any lump sum under subsection 62(2) or (3) is payable, and
(ii) if the employer has chosen to phase in the increase in accordance with subsection 62(4), the dates on which each increase will be made and the percentage of the increase referred to in paragraph 51(k) that each increase represents.
Notice for longer phase-in period
(2) If an employer is authorized by the Pay Equity Commissioner to phase in the increase in compensation over a longer phase-in period than the one set out in paragraph 61(2)‍(c) or (d) or 62(4)‍(e) or (f), as the case may be, the employer must post, as soon as feasible after obtaining the authorization, a notice indicating the new dates on which the increases will be made and the percentage of the increase referred to in paragraph 51(k) that each increase represents.
Extension of time limit for posting
57 (1) An employer may apply to the Pay Equity Commissioner for an extension of the period set out in subsection 55(1) or paragraph 94(1)‍(b), as the case may be, for the posting of a final pay equity plan.
Authorization of Pay Equity Commissioner
(2) If the Pay Equity Commissioner authorizes an extension, the employer — or, in the case of a group of employers, each employer in the group — must
(a) post, as soon as feasible after obtaining the authorization, a notice indicating the date on which the extended period ends; and
(b) despite subsection 55(1) and paragraph 94(1)‍(b), post the final pay equity plan within the extended period.
Same-day posting
(3) Employers that are in a group of employers must all post the final version of the pay equity plan on the same day.
Establishment of pay equity plan
58 An employer is deemed to have established a pay equity plan on the day on which it posts the pay equity plan in accordance with subsection 55(1) or 57(2) or paragraph 94(1)‍(b), as the case may be.
Establishment of pay equity plan — group of employers
59 A group of employers is deemed to have established a pay equity plan on the day on which each employer in the group posts the pay equity plan in accordance with subsections 55(1) and (2) or 57(2) and (3), as the case may be.
Increases in Compensation
Obligation to increase compensation
60 If a pay equity plan posted by an employer in accordance with section 55, subsection 57(2) or paragraph 94(1)‍(b), as the case may be, discloses differences in compensation between predominantly female job classes and predominantly male job classes or, if there are no predominantly male job classes, differences in compensation that are determined in accordance with regulations made under paragraph 181(1)‍(c), the employer must increase — in accordance with the provisions of the pay equity plan that meet the requirements set out in paragraph 51(k) — the compensation that is payable to its employees who occupy positions in the predominantly female job classes for which an increase in compensation is required to be made under that pay equity plan.
Date payable — plan posted under section 55 or paragraph 94(1)‍(b)
61 (1) In the case of an employer that posted a pay equity plan in accordance with section 55 or paragraph 94(1)‍(b), as the case may be, the increase in compensation required to be made under section 60 is payable,
(a) subject to paragraph (b),
(i) if the pay equity plan was posted in accordance with subsection 55(1), on the day after the third anniversary of the date on which the employer became subject to this Act, or
(ii) if the pay equity plan was posted in accordance with paragraph 94(1)‍(b), on the day after the day that is 18 months after the date on which the employer became subject to this Act; or
(b) in the case of an employer that is in a group of employers, on the day after the third anniversary of the date on which the group of employers became subject to this Act.
Phase in of increase
(2) Despite subsection (1), if an employer posted a pay equity plan in accordance with section 55 or paragraph 94(1)‍(b), as the case may be — or posted, on the same day, more than one pay equity plan in accordance with that section or paragraph — and if the total amount, in dollars, of the increase in compensation required to be made by the employer under section 60 in respect of all employees to whom the pay equity plan or plans relate is, for the year in which the increase is required to be made under subsection (1), more than 1% of the employer’s payroll for the year that is immediately before that year, the employer may choose to phase in the increase in respect of that plan or those plans, in which case
(a) the employer must establish, in accordance with the following, a schedule of increases for the phase-in period:
(i) the increases
(A) are to begin on the day after the third anniversary of the date referred to in subparagraph (1)‍(a)‍(i) or paragraph (1)‍(b), as the case may be, and end on the day on which the phase-in period ends, if the pay equity plan or plans were posted in accordance with section 55, or
(B) are to begin on the day after the day that is 18 months after the date on which the employer became subject to this Act and end on the day on which the phase-in period ends, if the pay equity plan or plans were posted in accordance with paragraph 94(1)‍(b),
(ii) each increase is to be made on the anniversary date of the previous increase, and
(iii) for each year in which an increase is to be made, the total amount, in dollars, of the increase in compensation required to be made by the employer in respect of all employees to whom the pay equity plan or plans relate is to be equal to or more than 1% of the employer’s payroll for the year that is immediately before the year in which the increase is required to be made under subsection (1), except for the final increase, which is, in respect of all employees, to be in an amount that is sufficient to eliminate the differences in compensation;
(b) the employer must make the increases in accordance with the schedule;
(c) if the employer is considered to have 100 or more employees for the purpose of section 6 or 7, as the case may be, it must make the final increase no later than
(i) the day after the sixth anniversary of the date referred to in subparagraph (1)‍(a)‍(i) or paragraph (1)‍(b), as the case may be, if the pay equity plan or plans were posted in accordance with section 55, or
(ii) the day after the day that is 54 months after the date on which the employer became subject to this Act, if the pay equity plan or plans were posted in accordance with paragraph 94(1)‍(b); and
(d) if the employer is considered to have 10 to 99 employees for the purpose of section 6 or 7, as the case may be, it must make the final increase no later than
(i) the day after the eighth anniversary of the date referred to in subparagraph (1)‍(a)‍(i) or paragraph (1)‍(b), as the case may be, if the pay equity plan or plans were posted in accordance with section 55, or
(ii) the day after the day that is 78 months after the date on which the employer became subject to this Act, if the pay equity plan or plans were posted in accordance with paragraph 94(1)‍(b).
Definition of year
(3) For the purpose of subsection (2), year means,
(a) in the case of an employer referred to in any of paragraphs 3(2)‍(a) to (d), its fiscal year; and
(b) in the case of an employer referred to in any of paragraphs 3(2)‍(e) to (i), the calendar year.
Date payable — plan posted under subsection 57(2)
62 (1) In the case of an employer that posted a pay equity plan in accordance with subsection 57(2), the increase in compensation required to be made under section 60 is payable on the day after the day on which the employer posted the pay equity plan in accordance with subsection 57(2).
Lump sum
(2) In the case of an employer that, but for the authorization referred to in subsection 57(2), would have been required to post a pay equity plan under section 55, the employer is, on the day on which compensation is required to be increased under subsection (1), also required to pay to each of its employees referred to in section 60, as a lump sum — for the period beginning on the day after the third anniversary of the date referred to in subparagraph 61(1)‍(a)‍(i) or paragraph 61(1)‍(b), as the case may be, and ending on the day after the day on which the employer posted the pay equity plan in accordance with subsection 57(2), or for any shorter period within that period during which the employee occupied a position referred to in section 60 — an amount in dollars equal to the increase in compensation that would have been payable to the employee had that increase been made starting on the day after the third anniversary of the date referred to in subparagraph 61(1)‍(a)‍(i) or paragraph 61(1)‍(b).
Lump sum — person that carried out or operated provincial business
(3) In the case of an employer that, but for the authorization referred to in subsection 57(2), would have been required to post a pay equity plan in accordance with paragraph 94(1)‍(b), the employer is, on the day on which compensation is required to be increased under subsection (1), also required to pay to each of its employees referred to in section 60, as a lump sum — for the period beginning on the day after the day that is 18 months after the date on which the employer became subject to this Act and ending on the day after the day on which the employer posted the pay equity plan in accordance with subsection 57(2), or for any shorter period within that period during which the employee occupied a position referred to in section 60 — an amount in dollars equal to the increase in compensation that would have been payable to the employee had the increase been made starting on the day after the day that is 18 months after the date on which the employer became subject to this Act.
Phase in of increase
(4) Despite subsection (1), if an employer posted a pay equity plan in accordance with subsection 57(2) — or posted, on the same day, more than one pay equity plan in accordance with that subsection — and if the total amount, in dollars, of the increase in compensation required to be made by the employer under section 60 in respect of all employees to whom the pay equity plan or plans relate is, for the year in which the increase is required to be made under subsection (1), more than 1% of the employer’s payroll for the year that is immediately before that year, the employer may choose to phase in the increase in respect of that plan or those plans, in which case
(a) the phase-in period is deemed to have started
(i) on the day after the third anniversary of the date referred to in subparagraph 61(1)‍(a)‍(i) or paragraph 61(1)‍(b), as the case may be, if the pay equity plan or plans were posted in accordance with section 55, or
(ii) on the day after the day that is 18 months after the date on which the employer became subject to this Act, if the pay equity plan or plans were posted in accordance with paragraph 94(1)‍(b);
(b) the employer must establish, in accordance with the following, a schedule of increases for the phase-in period:
(i) the increases are to begin on the day on which the phase-in period is deemed to have started under paragraph (a) and end on the day on which the phase-in period ends,
(ii) each increase is to be made on the anniversary date of the previous increase, and
(iii) for each year in which an increase is to be made, the total amount, in dollars, of the increase in compensation required to be made by the employer in respect of all employees to whom the pay equity plan or plans relate is to be equal to or more than 1% of the employer’s payroll for the year that is immediately before the year in which the increase is required to be made under subsection (1), except for the final increase, which is, in respect of all employees, to be in an amount that is sufficient to eliminate the differences in compensation;
(c) on the day after the day on which the employer posts the pay equity plan or plans in accordance with subsection 57(2), the employer must make the increase indicated in the schedule that corresponds to that day, and then make any subsequent increases in accordance with the schedule;
(d) the employer must
(i) determine, for each employee, for the period beginning on the day on which the phase-in period is deemed to have started under paragraph (a) and ending on the day on which the employer posts the pay equity plan or plans in accordance with subsection 57(2), or for any shorter period within that period during which the employee occupied a position referred to in section 60, an amount in dollars equal to the amount of the increase or increases that would have been payable to the employee had the increase or increases been made, in accordance with the schedule, during that period, and
(ii) pay to the employee, as a lump sum, the amount so determined, on the day after the day on which the employer posts the pay equity plan or plans in accordance with subsection 57(2);
(e) if the employer is considered to have 100 or more employees for the purpose of section 6 or 7, as the case may be, it must make the final increase no later than
(i) subject to subparagraph (ii), the day after the sixth anniversary of the date referred to in subparagraph 61(1)‍(a)‍(i) or paragraph 61(1)‍(b), as the case may be, or
(ii) in the case of an employer that, but for the authorization referred to in subsection 57(2), would have been required to post the pay equity plan or plans in accordance with paragraph 94(1)‍(b), the day after the day that is 54 months after the date on which the employer became subject to this Act; and
(f) if the employer is considered to have 10 to 99 employees for the purpose of section 6 or 7, as the case may be, it must make the final increase no later than
(i) subject to subparagraph (ii), the day after the eighth anniversary of the date referred to in subparagraph 61(1)‍(a)‍(i) or paragraph 61(1)‍(b), as the case may be, or
(ii) in the case of an employer that, but for the authorization referred to in subsection 57(2), would have been required to post the pay equity plan or plans in accordance with paragraph 94(1)‍(b), the day after the day that is 78 months after the date on which the employer became subject to this Act.
Interest
(5) An employer that is required to pay a lump sum to an employee under subsection (2) or (3) or subparagraph (4)‍(d)‍(ii) must also
(a) in the case of a lump sum paid under subsection (2) or (3), pay interest on the amount of each increase that the employee would have received at each payday within the period for which the lump sum is payable had the employer posted the pay equity plan in accordance with section 55 or paragraph 94(1)‍(b), as the case may be, and had not phased in the increase; and
(b) in the case of a lump sum paid under subparagraph (4)‍(d)‍(ii), pay interest on the amount of each increase that the employee would have received — at each payday within the period for which the lump sum is payable — based on the schedule established in accordance with subsection (4).
The interest is to be calculated and compounded daily on the amount, at the rate that is prescribed by regulation or calculated in a manner that is prescribed by regulation, for the period beginning on the day on which the amount would have been required to have been paid and ending on the day on which it is paid.
Interest rate if none prescribed
(6) If no regulations are made for the purpose of subsection (5), the rate of interest is the rate per annum that is the aggregate of 2% per annum and the bank rate in effect on the day in respect of which the interest is calculated.
Former employees
(7) The requirement under this section to pay a lump sum and interest to employees also applies to former employees who occupied a position referred to in section 60 during the period described in subsection (2) or (3) or paragraph 4(d), as the case may be.
Definition of year
(8) For the purpose of subsection (4), year means,
(a) in the case of an employer referred to in any of paragraphs 3(2)‍(a) to (d), its fiscal year; and
(b) in the case of an employer referred to in any of paragraphs 3(2)‍(e) to (i), the calendar year.
Longer phase-in period
63 (1) An employer may apply to the Pay Equity Commissioner for authorization to phase in increases in compensation that are required to be made under a pay equity plan over a longer phase-in period than the one set out in paragraph 61(2)‍(c) or (d) or 62(4)‍(e) or (f).
Authorization of Pay Equity Commissioner
(2) If the Pay Equity Commissioner authorizes a longer phase-in period, the employer must make the increases in compensation in accordance with the authorization.
part 3 
Pay Equity Maintenance Review
Updated Pay Equity Plan
Requirement to update plan
64 An employer that has established a pay equity plan must update the version of the pay equity plan most recently posted in accordance with section 55, subsection 57(2), section 83, subsection 85(2) or paragraph 94(1)‍(b), as the case may be, in accordance with this Act.
Notice — employers referred to in subsection 67(1)
65 (1) An employer referred to in subsection 67(1) must post a notice
(a) setting out its obligation
(i) to update the most recent version of the pay equity plan identified in the notice, and
(ii) to make all reasonable efforts to establish a pay equity committee for that purpose;
(b) setting out the requirements for the committee’s membership;
(c) informing its non-unionized employees, if any, of their right to designate the committee members who will represent them; and
(d) informing its unionized employees, if any, that their bargaining agent will select the committee members who will represent the employees who are members of any bargaining unit represented by that bargaining agent.
Notice — employers referred to in subsection 67(2)
(2) An employer referred to in subsection 67(2) must post a notice
(a) setting out its obligation to update the most recent version of the pay equity plan identified in the notice; and
(b) if it has decided to establish a pay equity committee,
(i) setting out the requirements for the committee’s membership, and
(ii) informing its employees of their right to designate the committee members who will represent them.
Notice — group of employers referred to in subsection 68(1)
66 (1) Each employer that is in a group of employers referred to in subsection 68(1) must post a notice
(a) indicating that it is in a group of employers;
(b) setting out the group’s obligation
(i) to update the most recent version of the pay equity plan identified in the notice, and
(ii) to make all reasonable efforts to establish a pay equity committee for that purpose;
(c) setting out the requirements for the committee’s membership;
(d) informing the employer’s non-unionized employees, if any, of their right to designate the committee members who will represent the non-unionized employees of all of the employers in the group of employers; and
(e) informing the employer’s unionized employees, if any, that their bargaining agent will select the committee members who will represent the employees — of all of the employers in the group of employers — who are members of any bargaining unit represented by that bargaining agent.
Notice — group of employers referred to in subsection 68(2)
(2) Each employer that is in a group of employers referred to in subsection 68(2) must post a notice
(a) indicating that it is in a group of employers;
(b) setting out the group’s obligation to update the most recent version of the pay equity plan identified in the notice; and
(c) if the group has decided to establish a pay equity committee,
(i) setting out the requirements for the committee’s membership, and
(ii) informing the employer’s employees of their right to designate the committee members who will represent the employees of all of the employers in the group of employers.
Same-day posting
(3) Employers that are in a group of employers must all post the notice on the same day.
Requirement to establish pay equity committee
67 (1) The following employers must, in respect of a pay equity plan that the employer is required to update, make all reasonable efforts to establish a pay equity committee:
(a) an employer referred to in any of paragraphs 3(2)‍(a) to (d) or (2)‍(e) to (i) that is considered under paragraph 69(a) or 70(a) to have 100 or more employees; or
(b) an employer referred to in any of paragraphs 3(2)‍(a) to (d) or (2)‍(e) to (i) that is considered under paragraph 69(b) or 70(b) to have less than 100 employees, if some or all of its employees are unionized employees on the day on which the employer posts the notice under subsection 65(1) in respect of the pay equity plan.
Voluntary establishment of pay equity committee
(2) An employer referred to in any of paragraphs 3(2)‍(a) to (d) or (2)‍(e) to (i) that is considered under paragraph 69(b) or 70(b) to have less than 100 employees may, on its own initiative or at the request of an employee, decide to establish a pay equity committee if it has all non-unionized employees on the day on which it posts the notice under subsection 65(1) in respect of the pay equity plan that it is required to update.
Notice to Pay Equity Commissioner
(3) An employer referred in subsection (2) that establishes a pay equity committee must notify the Pay Equity Commissioner that it has done so.
Composition of committee
(4) A pay equity committee must meet the requirements set out in subsection 19(1).
Non-unionized employees
(5) Non-unionized employees must select members to represent them by a majority of votes.
Committee cannot be established
(6) If an employer is unable to establish a pay equity committee that meets the requirements set out in any of paragraphs 19(1)‍(a), (b), (d) and (e), it must apply to the Pay Equity Commissioner for authorization to establish a pay equity committee with different requirements than the ones set out in that paragraph.
Requirement to establish pay equity committee — group of employers
68 (1) The following groups of employers must, in respect of a pay equity plan that the group is required to update, make all reasonable efforts to establish a pay equity committee:
(a) a group of employers that is considered under section 71 to have 100 or more employees; or
(b) a group of employers that is considered under section 71 to have less than 100 employees, if at least one of the employers in the group has unionized employees on the day on which the notice is posted in accordance with subsection 66(1) in respect of the pay equity plan.
Voluntary establishment of pay equity committee
(2) A group of employers that is considered under section 71 to have less than 100 employees may, on its own initiative or at the request of an employee, decide to establish a pay equity committee if each of the employers in the group had all non-unionized employees on the day on which the notice is posted in accordance with subsection 66(1) in respect of the pay equity plan that the group is required to update.
Notice to Pay Equity Commissioner
(3) A group of employers referred to in subsection (2) that establishes a pay equity committee must notify the Pay Equity Commissioner that it has done so.
Composition of committee
(4) A pay equity committee must meet the requirements set out in subsection 19(1).
Non-unionized employees
(5) Non-unionized employees must select members to represent them by a majority of votes.
Committee cannot be established
(6) If a group of employers is unable to establish a pay equity committee that meets the requirements set out in any of paragraphs 19(1)‍(a), (b), (d) and (e), it must apply to the Pay Equity Commissioner for authorization to establish a pay equity committee with different requirements than the ones set out in that paragraph.
Determination of number of employees — public sector
69 For the purpose of section 67,
(a) an employer referred to in any of paragraphs 3(2)‍(a) to (d) is considered to have 100 or more employees if the average of the number of the employer’s employees — in the fiscal year immediately before the fiscal year in which the employer posts the notice in accordance with subsection 65(1) in respect of the pay equity plan that the employer is required to update — is 100 or more; or
(b) an employer referred to in any of paragraphs 3(2)‍(a) to (d) is considered to have less than 100 employees if the average of the number of the employer’s employees — in the fiscal year immediately before the fiscal year in which the employer posts the notice in accordance with subsection 65(1) or (2), as the case may be, in respect of the pay equity plan that the employer is required to update — is less than 100.
Determination of number of employees — private sector and territorial governments
70 For the purpose of section 67,
(a) an employer referred to in any of paragraphs 3(2)‍(e) to (i) is considered to have 100 or more employees if the average of the number of the employer’s employees — in the calendar year immediately before the calendar year in which the employer posts the notice in accordance with subsection 65(1) in respect of the pay equity plan that the employer is required to update — is 100 or more; or
(b) an employer referred to in any of paragraphs 3(2)‍(e) to (i) is considered to have less than 100 employees if the average of the number of the employer’s employees — in the calendar year immediately before the calendar year in which the employer posts the notice in accordance with subsection 65(1) or (2), as the case may be, in respect of the pay equity plan that the employer is required to update — is less than 100.
Determination of number of employees — group of employers
71 For the purpose of section 68,
(a) a group of employers is considered to have 100 or more employees if the sum of the average of the number of employees of each of the employers in the group — in the calendar year immediately before the calendar year in which the notice is posted in accordance with subsection 66(1) in respect of the pay equity plan that the group is required to update — is 100 or more; or
(b) a group of employers is considered to have less than 100 employees if the sum of the average of the number of employees of each of the employers in the group — in the calendar year immediately before the calendar year in which the notice is posted in accordance with subsection 66(1) or (2), as the case may be, in respect of the pay equity plan that the group is required to update — is less than 100.
Application of sections 20 to 24
72 Sections 20 to 24 apply in respect of a pay equity committee established under this Part, except that “establishment” is to be read as “updating”.
Notice of update of plan without committee
73 If an employer, despite having made all reasonable efforts, is unable to establish a pay equity committee in respect of a pay equity plan that it is required to update, the employer must apply to the Pay Equity Commissioner for authorization to update the pay equity plan without a committee. If that authorization is granted, the employer must post a notice informing the employees to whom the pay equity plan relates that the employer will update the pay equity plan without a committee.
Notice of update of plan without committee — group of employers
74 If a group of employers, despite having made all reasonable efforts, is unable to establish a pay equity committee in respect of a pay equity plan that it is required to update, the group must apply to the Pay Equity Commissioner for authorization to update the pay equity plan without a committee. If that authorization is granted, each employer in the group must post a notice informing its employees to whom the pay equity plan relates that the group of employers will update the pay equity plan without a committee.
Committee does not meet requirement after establishment
75 If a pay equity committee established by an employer does not, at any time after it has been established, meet the requirements set out in any of paragraphs 19(1)‍(a), (b), (d) and (e), the employer must apply to the Pay Equity Commissioner for authorization for the continuation of the committee with different requirements than the ones set out in that paragraph.
Committee cannot perform work
76 If, at any time after establishing a pay equity committee, an employer is of the opinion that the committee is unable to perform its work, the employer may apply to the Pay Equity Commissioner for authorization to update the pay equity plan without a committee. If that authorization is granted, the employer must post a notice informing the employees to whom the pay equity plan relates that the employer will update the pay equity plan without a committee.
Committee cannot perform work — group of employers
77 If, at any time after establishing a pay equity committee, a group of employers is of the opinion that the committee is unable to perform its work, it may apply to the Pay Equity Commissioner for authorization to update the pay equity plan without a committee. If that authorization is granted, each employer in the group must post a notice informing its employees to whom the pay equity plan relates that the group of employers will update the pay equity plan without a committee.
Process for Updating Pay Equity Plan
Identification of new differences in compensation
78 (1) An employer — or, if a pay equity committee has been established, that committee — must — by applying the rules, criteria and factors, as adapted by regulation, that are set out in sections 32 to 50 and by applying any regulations made under section 181 — identify, as of the times or in the circumstances that are prescribed by the regulations, any differences in compensation between the predominantly female job classes and the predominantly male job classes as a result of any change, since the most recent posting of the pay equity plan, that is likely to have had an impact on pay equity, other than any change excluded by regulation.
Multiple plans
(2) If an employer has established more than one pay equity plan and if, at the time that the employer — or, if a pay equity committee has been established, that committee — is carrying out its obligations under this Act in respect of any one of those plans, the employer or pay equity committee, as the case may be, determines that there are no longer any predominantly male job classes under that plan but that there is at least one such job class under at least one of the other plans, that employer or committee must compare, in accordance with sections 48 to 50, the compensation associated with the predominantly female job classes under that plan with the compensation associated with the predominantly male job classes under the other plans.
Revision of pay equity plan
79 (1) The employer — or, if a pay equity committee has been established, that committee — must revise the content of the pay equity plan, as set out in section 51, taking into account any differences in compensation identified under section 78.
Documentation of changes
(2) The employer or pay equity committee, as the case may be, must set out in a document any changes made to the pay equity plan.
Posting
Revised pay equity plan and notice
80 Once a pay equity plan is revised, the employer must post, close together and all at once, the following documents:
(a) the revised pay equity plan;
(b) a draft of the document referred to in subsection 79(2); and
(c) a notice informing employees to whom the revised pay equity plan relates of their right to provide the employer — or, if a pay equity committee has been established, that committee — with comments on the documents referred to in paragraphs (a) and (b) and the time within which and the manner in which they may exercise that right.
Revised pay equity plan and notice — group of employers
81 (1) Once the pay equity plan is revised, each employer in a group of employers must post, close together and all at once, the following documents:
(a) the revised pay equity plan;
(b) a draft of the document referred to in subsection 79(2); and
(c) a notice informing employees to whom the revised pay equity plan relates of their right to provide that group of employers — or, if a pay equity committee has been established, that committee — with comments on the documents referred to in paragraphs (a) and (b) and the time within which and the manner in which they may exercise that right.
Same-day posting
(2) Employers that are in a group of employers must all post the documents referred to in paragraphs (1)‍(a) to (c) on the same day.
Written comments
82 (1) Employees to whom the revised pay equity plan and the draft of the document referred to in subsection 79(2) relate have 60 days following the day on which they are posted to provide the employer — or, if a pay equity committee has been established, that committee — with written comments on them.
Consideration of comments
(2) The employer or pay equity committee, as the case may be, must consider any comments that have been provided under subsection (1) when preparing the final version of the revised pay equity plan and of the document referred to in subsection 79(2).
Final version — five-year maximum
83 (1) An employer — or, in the case of a group of employers, each employer in the group — must post the final version of the revised pay equity plan and of the document referred to in subsection 79(2) no later than the fifth anniversary of the day on which the employer posted, as the case may be,
(a) the pay equity plan in accordance with section 55, subsection 57(2) or paragraph 94(1)‍(b); or
(b) the previous final version of the revised pay equity plan and the previous final version of the document referred to in subsection 79(2), in accordance with this subsection or subsection 85(2).
Same-day posting
(2) Employers that are in a group of employers must all post, on the same day, the final version of the revised pay equity plan.
Notice of increases
84 An employer must post, before the date on which an increase in compensation — and any lump sum — is payable under subsection 88(4), a notice indicating that date.
Extension of time limit for posting
85 (1) An employer may apply to the Pay Equity Commissioner for an extension of the period set out in subsection 83(1) for the posting of a final version of the revised pay equity plan and of the document referred to in subsection 79(2).
Authorization of Pay Equity Commissioner
(2) If the Pay Equity Commissioner authorizes an extension, the employer — or, in the case of a group of employers, each employer in the group — must
(a) post, as soon as feasible after obtaining the authorization, a notice indicating the date on which the extended period ends; and
(b) despite subsection 83(1), post the final version of the revised pay equity plan and the document referred to in subsection 79(2) within the extended period.
Same-day posting
(3) Employers that are in a group of employers must all post, on the same day, the final version of the revised pay equity plan.
Updated pay equity plan
86 An employer is deemed to have updated a pay equity plan on the day on which it posts the revised pay equity plan in accordance with subsection 83(1) or 85(2), as the case may be.
Updated pay equity plan — group of employers
87 A group of employers is deemed to have updated a pay equity plan on the day on which each employer in the group posts the revised pay equity plan in accordance with subsections 83(1) and (2), or subsection 85(2), as the case may be.
Increases in Compensation
Obligation to increase compensation
88 (1) If a revised pay equity plan posted by an employer in accordance with section 83 or subsection 85(2) discloses differences in compensation identified in accordance with section 78, the employer must increase — in accordance with the provisions of the revised pay equity plan that meet the requirements set out in paragraph 51(k) — the compensation that is payable to its employees who occupy positions in the predominantly female job classes for which an increase in compensation is required to be made under that revised pay equity plan.
Lump sum
(2) If an employee referred to in subsection (1) is entitled, as determined in accordance with the regulations, to a lump sum in respect of a period determined in accordance with the regulations — which period is to begin on or after the day on which the previous pay equity plan was posted in accordance with section 55, subsection 57(2), section 83, subsection 85(2) or paragraph 94(1)‍(b), as the case may be, and end no later than the day on which the revised pay equity plan was posted in accordance with section 83 or, if the employer posted it in accordance with subsection 85(2), the fifth anniversary of the day referred to in subsection 83(1) — and in an amount determined in accordance with the regulations, the employer is also required to pay to the employee, on the day on which compensation is required to be increased under subsection (4), that lump sum.
Lump sum — posting under subsection 85(2)
(3) An employer that posts a revised pay equity plan in accordance with subsection 85(2) must also pay, on the day on which compensation is required to be increased under subsection (4), to each of its employees referred to in subsection (1), as a lump sum — for the period beginning on the last day on which the revised pay equity plan could have been posted in accordance with section 83 and ending on the day on which it was posted in accordance with subsection 85(2), or for any shorter period within that period during which the employee occupied a position referred to in subsection (1) — an amount in dollars equal to the increase in compensation that would have been payable to the employee had that increase been made starting on the day after the last day on which the revised pay equity plan could have been posted in accordance with section 83.
Date increase is payable
(4) The increase in compensation and any lump sum required to be paid under any of subsections (1) to (3) is payable on the day after the day on which the revised pay equity plan is posted in accordance with section 83 or subsection 85(2), as the case may be.
Interest
(5) An employer that posts a revised pay equity plan in accordance with subsection 85(2) must also pay to any employee who is entitled to a lump sum under subsection (2) interest on that lump sum. The interest is to be calculated and compounded daily on the lump sum, at the rate that is prescribed by regulation or calculated in a manner that is prescribed by regulation, for the period beginning on the last day on which the revised pay equity plan could have been posted in accordance with section 83 and ending on the day on which the revised pay equity plan was posted in accordance with subsection 85(2).
Interest — posting under subsection 85(2)
(6) An employer that is required to pay a lump sum to an employee under subsection (3) must also pay interest on the amount of each increase that the employee would have received at each payday within the period for which the lump sum is payable had the employer posted the pay equity plan in accordance with section 83. The interest is to be calculated and compounded daily on the amount, at the rate that is prescribed by regulation or calculated in a manner that is prescribed by regulation, for the period beginning on the day on which the amount would have been required to have been paid and ending on the day on which it is paid.
Interest rate if none prescribed
(7) If no regulations are made for the purpose of subsection (5) or (6), the rate of interest is the rate per annum that is the aggregate of 2% per annum and the bank rate in effect on the day in respect of which the interest is calculated.
Former employees
(8) The requirement under this section to pay a lump sum and interest to employees also applies to former employees who occupied a position referred to in subsection (1) during the period determined for the purpose of subsection (2) or set out in subsection (3), as the case may be.
part 4 
General Provisions — Pay Equity Plans
Annual Statement
Contents
89 (1) Subject to subsection (3), each employer that is subject to this Act must submit to the Pay Equity Commissioner, in accordance with this section, an annual statement that contains the following:
(a) the name of the employer;
(b) the date on which the employer became subject to this Act;
(c) an indication as to whether the version of the pay equity plan most recently posted in accordance with subsection 55(1) or 57(2), section 83, subsection 85(2), or paragraph 94(1)‍(b), as the case may be, was established or updated, as the case may be, with or without a pay equity committee;
(d) the number of employees employed by the employer on the last day of the year immediately before the year in which the annual statement is submitted;
(e) in respect of each pay equity plan that the employer is required to establish, the date of the version of the pay equity plan most recently posted in accordance with subsection 55(1) or 57(2), section 83, subsection 85(2) or paragraph 94(1)‍(b), as the case may be;
(f) if applicable, in respect of each pay equity plan that the employer is required to establish, the number of predominantly female job classes for which an increase in compensation is required in accordance with the version of the pay equity plan most recently posted in accordance with subsection 55(1) or 57(2), section 83, subsection 85(2) or paragraph 94(1)‍(b), as the case may be;
(g) for each of the job classes referred to in paragraph (f), if that paragraph applies,
(i) the amount, in dollars per hour, of the increase in compensation and the percentage of the increase in the compensation of that job class that the increase represents,
(ii) if applicable, the aggregate amount of all lump sums paid to its employees under subsection 62(2) or (3), subparagraph 62(4)‍(d)‍(ii) or subsection 88(2) or (3) and all interest paid on those amounts under subsection 62(5) or 88(5) or (6),
(iii) the total number of employees occupying positions in that job class who are entitled to the increase and lump sum referred to in subparagraphs (i) and (ii), and
(iv) among the employees referred to in subparagraph (iii), the total number of them who are women; and
(h) any other information that is prescribed by regulation.
Contents — group of employers
(2) Every group of employers must submit to the Pay Equity Commissioner, in accordance with this section, an annual statement that contains the following:
(a) the name of each employer in the group;
(b) the date on which the group became subject to this Act;
(c) an indication as to whether the version of the pay equity plan most recently posted in accordance with subsections 55(1) and (2), subsections 57(2) and (3), section 83 or subsections 85(2) and (3), as the case may be, was established or updated, as the case may be, with or without a pay equity committee;
(d) the sum of the number of employees employed by each employer in the group on the last day of the year immediately before the year in which the annual statement is submitted;
(e) in respect of each pay equity plan that the group is required to establish, the date of the version of the pay equity plan most recently posted in accordance with subsections 55(1) and (2), subsections 57(2) and (3), section 83 or subsections 85(2) and (3), as the case may be;
(f) if applicable, in respect of each pay equity plan that the group is required to establish, the number of predominantly female job classes for which an increase in compensation is required in accordance with the version of the pay equity plan most recently posted in accordance with subsections 55(1) and (2), subsections 57(2) and (3), section 83 or subsections 85(2) and (3), as the case may be;
(g) for each of the job classes referred to in paragraph (f), if that paragraph applies,
(i) the amount, in dollars per hour, of the increase and the percentage of the increase in the compensation of that job class that the increase represents,
(ii) if applicable, the aggregate amount of all lump sums paid to employees under subsection 62(2), subparagraph 62(4)‍(d)‍(ii) or subsection 88(2) or (3) and all interest paid on those amounts under subsection 62(5) or 88(5) or (6),
(iii) the total number of employees occupying positions in that job class who are entitled to the increase and lump sum referred to in subparagraphs (i) and (ii), and
(iv) among the employees referred to in subparagraph (iii), the total number of them who are women; and
(h) any other information that is prescribed by regulation.
First annual statement
(3) The first annual statement must be submitted on or before June 30 — or during any other period that is prescribed by regulation — in the calendar year following,
(a) subject to paragraph (b), the calendar year in which falls the third anniversary of the date referred to in subparagraph 61(1)‍(a)‍(i) or paragraph 61(1)‍(b), as the case may be; or
(b) in the case of an employer that, but for the authorization granted in accordance with subsection 57(2), would have been required to post a pay equity plan in accordance with paragraph 94(1)‍(b), the calendar year in which falls the day that is 18 months after the date on which the employer became subject to this Act.
Subsequent annual statements
(4) Subsequent annual statements must be submitted on or before June 30 — or during any other period that is prescribed by regulation — in the calendar year following the calendar year in which the previous annual statement was submitted.
Definition of year
(5) For the purpose of paragraphs (1)‍(d) and (2)‍(d), year means,
(a) in the case of an employer referred to in any of paragraphs 3(2)‍(a) to (d), its fiscal year; and
(b) in the case of an employer referred to in any of paragraphs 3(2)‍(e) to (i), the calendar year.
Record Keeping
Private sector and territorial governments — establishment of pay equity plan
90 (1) An employer referred to in any of paragraphs 3(2)‍(e) to (i) must
(a) retain a copy of the final version of any pay equity plan that it posts in accordance with section 55, subsection 57(2) or paragraph 94(1)‍(b) until the day on which it posts in accordance with section 83 or subsection 85(2) the final version of the pay equity plan as first updated, or any later date that is prescribed by regulation; and
(b) retain all records, reports, electronic data or other documents relevant to the establishment of the pay equity plan for the period during which it is required under paragraph (a) to retain a copy of the final version of the pay equity plan.
Private sector and territorial governments — update of pay equity plan
(2) An employer referred to in any of paragraphs 3(2)‍(e) to (i) must
(a) retain a copy of any revised pay equity plan that it posts in accordance with section 83 or subsection 85(2) — as well as a copy of the document referred to in subsection 79(2) that it posts under that section or subsection — until the day on which it posts the next revised pay equity plan in accordance with section 83 or subsection 85(2), or any later day that is prescribed by regulation; and
(b) retain all records, reports, electronic data or other documents relevant to the update of the pay equity plan for the period during which it is required under paragraph (a) to retain a copy of the final version of the revised pay equity plan.
Extension of time for retaining documents
91 (1) The Pay Equity Commissioner may order an employer referred to in section 90 to retain the copies and other documents referred to in that section for any period set out in the order that is longer than the period that they are required to retain them under that section.
Obligation to retain documents for extended period
(2) The employer must retain the copies and other documents referred to in section 90 for the period set out in the order unless it receives a copy of the order after the end of the period that it is required to retain the copies and other documents under that section and it has already disposed of them.
Transfers or Leases
Federal private sector — transfer or lease
92 If a federal work, undertaking or business, as defined in section 2 of the Canada Labour Code, or any part of it — or a corporation established to perform any duty or function on behalf of the Government of Canada, or any part of the corporation, other than a corporation named in Schedule IV or V of the Financial Administration Act — is leased or transferred by sale, merger or other­wise from one employer, in this section referred to as the “former employer”, to another employer, in this section referred to as the “new employer”, and the former employer had posted, or is deemed to be the employer that had posted, as the case may be, a pay equity plan in accordance with section 55, subsection 57(2), section 83 or subsection 85(2),
(a) the new employer is deemed to be the employer that posted the pay equity plan;
(b) the new employer is liable for the former employer’s obligations under this Act that arose as a result of the posting of the pay equity plan; and
(c) if the new employer was not subject to this Act immediately before the day of the transfer or lease, it becomes subject to this Act on that day.
Federal private sector — re-tendering
93 If, by reason of a contract being awarded through a re-tendering process, an employer, in this section referred to as the “new employer”, becomes responsible for the carrying out or the operation of a federal work, undertaking or business, as defined in section 2 of the Canada Labour Code, or any part of it, that was previously carried out or operated by another employer, in this section referred to as the “former employer”, and the former employer had posted, or is deemed to be the employer that had posted, as the case may be, a pay equity plan in accordance with section 55, subsection 57(2), section 83 or subsection 85(2),
(a) the new employer is deemed to be the employer that posted the pay equity plan;
(b) the new employer is liable for the former employer’s obligations under this Act that arose as a result of the posting of the pay equity plan; and
(c) if the new employer was not subject to this Act immediately before the day on which the contract becomes effective, it becomes subject to this Act on that day.
Provincial business
94 (1) If, after the coming into force of this section, a person that carries out or operates a provincial business becomes an employer referred to in any of paragraphs 3(2)‍(e) to (i), and the person was, while carrying out or operating the provincial business, required to establish a pay equity plan under the laws of a province,
(a) for the purpose of calculating, under subparagraph 9(a)‍(ii) or (b)‍(ii), the average of the number of the employer’s employees in the calendar year in which the person becomes an employer, the persons who were employed in the provincial business in that calendar year are deemed to have been employees of that employer in that calendar year; and
(b) if the employer becomes subject to this Act on a day that is on or after the day that is 18 months after the date on which this section comes into force, the employer must, despite subsection 55(1), post the final version of the pay equity plan no later than the day that is 18 months after the date on which the employer became subject to this Act.
Definition of provincial business
(2) In subsection (1), provincial business means a work, undertaking or business, or any part of a work, undertaking or business that is subject to the employment laws of a province.
Collective Agreements
Effect on collective agreements
95 In the event of an inconsistency between the version of a pay equity plan most recently posted in accordance with section 55, 57, 83 or 85 or paragraph 94(1)‍(b), as the case may be, and any collective agreement governing the employees to whom the pay equity plan relates, that pay equity plan prevails to the extent of the inconsistency. Any increase in compensation payable by an employer to employees under this Act is deemed to be incorporated into and form part of the collective agreements governing those employees.
Implementation
90-day period
96 Despite any other provision of this Act, an employer may not be the subject of a complaint under this Act, or be served with a notice of violation under this Act, where the subject-matter of the complaint or alleged violation is the failure of the employer to pay the amount of any increase in compensation — or any lump sum — payable under this Act within the first 90 days after the day on which that amount is payable.
Interest
Failure to pay amount due
97 (1) If an employer fails to pay an amount to an employee when required under section 61, 62 or 88, as the case may be, the employer must pay to the employee interest on the amount. The interest is to be calculated and compounded daily on the amount, at the rate that is prescribed by regulation or calculated in a manner that is prescribed by regulation, for the period beginning on the first day after the day on which the amount was required to be paid and ending on the day on which the amount is paid.
Interest rate if none prescribed
(2) If no regulations are made for the purpose of subsection (1), the rate of interest is the rate per annum that is the aggregate of 2% per annum and the bank rate in effect on the day in respect of which the interest is calculated.
Prohibitions
Reduction of compensation
98 An employer must not reduce the compensation payable to any of its employees in order to achieve pay equity.
Obstruction
99 It is prohibited to obstruct, by act or omission, the Pay Equity Commissioner or his or her delegate while they are engaged in the exercise of powers or the performance of duties or functions under this Act.
False or misleading statements — Pay Equity Commissioner
100 It is prohibited to knowingly make any false or misleading statement verbally or in writing to the Pay Equity Commissioner, or to his or her delegate, while they are engaged in the exercise of powers or the performance of duties or functions under this Act.
False or misleading statements — records, reports, etc.
101 It is prohibited for any person to knowingly make, or participate in, assent to or acquiesce in the making of a false or misleading statement in any record, report, electronic data or other document that the person is required to prepare, retain or provide under this Act.
Reprisal by employer
102 No employer and no person acting on an employer’s behalf is to take reprisal against a person, including by refusing to employ or to continue to employ the person, or suspending or laying off the person or otherwise discriminating against the person with respect to employment, pay or any other term of employment or intimidating, threatening or disciplining the person, because the person has
(a) testified or otherwise participated, or may testify or otherwise participate, in a proceeding under this Act;
(b) filed a complaint or exercised any right under this Act; or
(c) taken an action in compliance with this Act or refused to take an action that would have resulted in non-compliance with this Act.
Reprisal by bargaining agent
103 No bargaining agent or person acting on behalf of a bargaining agent is to take reprisal against a person, including by
(a) taking disciplinary action against or imposing any form of penalty on the person by applying to that person in a discriminatory manner the standards of discipline of the bargaining agent, because that person
(i) has testified or otherwise participated, or may testify or otherwise participate, in a proceeding under this Act,
(ii) has filed a complaint or exercised any right under this Act, or
(iii) has taken an action in compliance with this Act or refused to take an action that would have resulted in non-compliance with this Act;
(b) expelling or suspending the person from membership in the trade union or employee organization or taking disciplinary action against or imposing any form of penalty on the person by reason of that person having refused to perform an act that is contrary to this Act; or
(c) discriminating against the person with respect to employment, a term of employment or membership in a trade union or employee organization, or intimidating or coercing the person or imposing a financial or other penalty on the person, because that person
(i) has testified or otherwise participated, or may testify or otherwise participate, in a proceeding under this Act,
(ii) has filed a complaint or exercised any right under this Act, or
(iii) has taken an action in compliance with this Act or refused to take an action that would have resulted in non-compliance with this Act.
Part 5 
Pay Equity Commissioner
Pay Equity Commissioner’s Role
Mandate — Pay Equity Commissioner
104 (1) The Pay Equity Commissioner’s mandate is to
(a) ensure the administration and enforcement of this Act;
(b) assist persons in understanding their rights and obligations under this Act; and
(c) facilitate the resolution of disputes relating to pay equity.
Duties
(2) In carrying out his or her mandate, the Pay Equity Commissioner must
(a) monitor the implementation of this Act, including the establishment and updating of pay equity plans;
(b) offer assistance to employers, employees and bargaining agents in relation to pay equity matters and applications, including in relation to complaints, objections and disputes, and decide any matter or application over which he or she has jurisdiction under this Act;
(c) develop tools to promote compliance with this Act;
(d) educate and inform employers, employees and bargaining agents of their rights and obligations under this Act;
(e) undertake and publish research related to pay equity matters; and
(f) maintain close liaison with similar bodies or authorities in the provinces in order to coordinate efforts when appropriate.
Delegation
105 (1) The Pay Equity Commissioner may delegate, subject to any restrictions or limitations that he or she may specify, any of his or her powers, duties and functions under this Act — other than those set out in sections 104, 114, 115 and 117 and the power to delegate under this section — to any person or class of persons other than the Chief Commissioner of the Canadian Human Rights Commission.
Certificate of delegation
(2) Each person to whom powers, duties or functions are delegated under subsection (1) must be provided with a certificate of delegation in the form established by the Pay Equity Commissioner and that person must, when exercising those powers or performing those duties or functions, produce the certificate to any person who asks to see it.
Authorizations by Pay Equity Commissioner
Recognition of group as single employer
106 (1) On receipt of an application referred to in subsection 4(1), the Pay Equity Commissioner may recognize the group as a single employer if he or she is of the opinion that the employers
(a) are part of the same industry;
(b) have similar compensation practices; and
(c) have positions with similar duties and responsibilities.
Choice of date
(2) If the Pay Equity Commissioner recognizes a group as a single employer under subsection (1), he or she must choose the day on which the group becomes subject to this Act for the purpose of subsection 55(1), and paragraphs 61(1)‍(b) and 89(2)‍(b). He or she must choose a day that
(a) is after the day on which one of the employers in the group becomes subject to this Act; and
(b) is, in his or her opinion, the earliest day that would give the group sufficient time to meet its obligations under this Act.
Authority — multiple pay equity plans
107 On receipt of an application referred to in subsection 30(1) or (2) and after giving an opportunity to make representations under subsection 30(4), the Pay Equity Commissioner may, if the application has not been denied under subsection 30(5) and if he or she is of the opinion that it is appropriate in the circumstances, authorize the establishment of more than one pay equity plan.
Authority — plan without committee
108 On receipt of an application referred to in section 25, 26, 73 or 74, the Pay Equity Commissioner may, if he or she is of the opinion that it is appropriate in the circumstances and in accordance with any regulations made under paragraph 181(1)‍(o), authorize the establishment or update, as the case may be, of a pay equity plan without a pay equity committee.
Authority — different committee membership
109 On receipt of an application referred to in subsection 19(3), section 27, subsection 67(6) or 68(6) or section 75, the Pay Equity Commissioner may, if he or she is of the opinion that it is appropriate in the circumstances and in accordance with any regulations made under paragraph 181(1)‍(o), authorize the establishment or continuation, as the case may be, of a pay equity committee that does not comply with the requirements set out in any of paragraphs 19(1)‍(a), (b), (d) and (e).
Authority — Committee cannot perform work
110 On receipt of an application referred to in section 28, 29, 76 or 77, the Pay Equity Commissioner must
(a) attempt to assist the pay equity committee in the performance of its work; and
(b) if he or she is of the opinion that the pay equity committee is unable to perform its work and that it is appropriate in the circumstances, authorize the establishment or update, as the case may be, of a pay equity plan without a pay equity committee.
Authority — other compensation comparison method
111 On receipt of an application referred to in subparagraph 48(2)‍(a)‍(i), the Pay Equity Commissioner may, if he or she is of the opinion that it is appropriate in the circumstances, authorize the use of a method for the comparison of compensation that is prescribed by regulation or, if no such method is prescribed or the employer is of the opinion that a method prescribed by regulation cannot be used, the method proposed by the employer.
Authority — extension for posting final plan
112 (1) On receipt of an application referred to in subsection 57(1), the Pay Equity Commissioner may, if he or she is of the opinion that it is appropriate in the circumstances and in accordance with any regulations made under paragraph 181(1)‍(o), authorize an extension of the period set out in subsection 55(1) or paragraph 94(1)‍(b), as the case may be, for the posting of a final pay equity plan.
Authority — extension for posting final revised plan
(2) On receipt of an application referred to in subsection 85(1), the Pay Equity Commissioner may, if he or she is of the opinion that it is appropriate in the circumstances and in accordance with any regulations made under paragraph 181(1)‍(o), authorize an extension of the period set out in subsection 83(1) for the posting of a final version of the revised pay equity plan and the final version of the document referred to in subsection 79(2).
Authority — longer phase-in period
113 On receipt of an application referred to in subsection 63(1), the Pay Equity Commissioner may, if he or she is of the opinion that it is justified on the basis that the employer has demonstrated extreme financial hardship, authorize the employer to phase in increases in compensation that are required to be made under a pay equity plan over a longer phase-in period than the one set out in paragraph 61(2)‍(c) or (d) or 62(4)‍(e) or (f).
Information and Reports
Provision of information or advice
114 The Pay Equity Commissioner may — or, if requested to do so by the Minister, must — provide the Minister with information or advice in respect of systemic or emerging pay equity issues.
Special reports
115 (1) The Pay Equity Commissioner may — or, if requested to do so by the Minister, must — prepare a report to the Senate and the House of Commons in respect of issues arising from the administration and enforcement of this Act or in respect of systemic or emerging pay equity issues.
Transmission of special reports
(2) As soon as feasible, but in any case within three months after the end of the fiscal year in which the report is prepared, the Pay Equity Commissioner must cause the report to be transmitted to the Speaker of the Senate and to the Speaker of the House of Commons for tabling in those Houses and provide the Minister and the Minister of Justice with a copy of the report.
Provision of data to Minister
116 The Pay Equity Commissioner must provide the Minister, on the request of and in the form specified by the Minister, with any data that the Minister requires to evaluate whether the purpose of the Act is being met.
Annual report
117 (1) The Pay Equity Commissioner must prepare an annual report to the Senate and the House of Commons on the administration and enforcement of this Act. The report may include information on systemic or emerging pay equity issues.
Transmission of report and copy
(2) Within three months after the end of each fiscal year, the Pay Equity Commissioner must cause the report to be transmitted to the Speaker of the Senate and to the Speaker of the House of Commons for tabling in those Houses and provide the Minister and the Minister of Justice with a copy of the report.
PART 6 
Investigations and Audits
Compliance audit
118 (1) The Pay Equity Commissioner may, for a purpose related to verifying compliance or preventing non-compliance with this Act or the regulations, conduct a compliance audit of any employer or bargaining agent on whom this Act imposes an obligation.
Notification
(2) The Pay Equity Commissioner must notify the employer or bargaining agent to be audited that he or she will commence a compliance audit.
Powers
(3) The Pay Equity Commissioner may, for the purpose of conducting a compliance audit,
(a) enter any place — including a conveyance — other than a dwelling-house, in which he or she has reasonable grounds to believe there is any record, report, electronic data or other document, or any information or thing, relevant to that purpose;
(b) examine any record, report, electronic data or other document or thing that is found in the place and make copies of it or take extracts from it;
(c) use or cause to be used any computer system at the place to examine any electronic data referred to in paragraph (b);
(d) reproduce any document from any electronic data referred to in paragraph (b), or cause it to be reproduced, in the form of a printout or other output;
(e) take the record, report or other document referred to in paragraph (b) or the printout or other output referred to in paragraph (d) for examination or copying;
(f) use or cause to be used any copying equipment at the place to make copies of any document; and
(g) order any person in the place to establish their identity to the Pay Equity Commissioner’s satisfaction, or to the satisfaction of the Pay Equity Commissioner’s delegate, as the case may be.
Production of document or data
(4) The Pay Equity Commissioner may make an order in writing requiring an employer or bargaining agent to produce for examination or reproduction all or part of any record, report, electronic data or other document that the Pay Equity Commissioner believes on reasonable grounds contain any information relevant to the purpose of conducting a compliance audit.
Copies
(5) The Pay Equity Commissioner may
(a) make copies or take extracts from the record, report, electronic data or other document produced under an order made under subsection (4); and
(b) reproduce any document from such electronic data, or cause it to be reproduced, in the form of a printout or other output.
Additional powers
(6) If, in the course of exercising the powers set out in subsection (3), the Pay Equity Commissioner identifies an issue that, in his or her opinion, requires investigation, he or she may exercise the powers set out in paragraphs 121(a) to (e).
Completion of compliance audit
(7) On completion of a compliance audit, the Pay Equity Commissioner may
(a) identify measures that the employer or bargaining agent is to take to remedy a non-compliance issue, and give notice, in writing, of those measures and the time within which they are to be taken to the employer or bargaining agent; or
(b) if he or she does not identify measures under subsection (a), issue an order under section 119.
Order — failure to take measures
(8) If the Pay Equity Commissioner is satisfied that the employer or bargaining agent, as the case may be, has not taken the measures identified in a notice under paragraph (7)‍(a) within the time specified in the notice, he or she may issue an order under section 119.
Power to order termination of contravention
119 If the Pay Equity Commissioner has reasonable grounds to believe that an employer, employee or bargaining agent is contravening or has contravened a provision of this Act or the regulations, or an order of the Pay Equity Commissioner or the Tribunal issued under this Act, he or she may, subject to subsections 118(7) and (8), make an order in writing requiring the employer, employee or bargaining agent to terminate the contravention within the time specified in the order or to take any measures specified in the order, within the time specified in the order, to ensure that the contravention does not continue or reoccur. The order must specify the time within which and the manner in which it may be appealed.
Internal audit order
120 (1) Subject to the regulations, the Pay Equity Commissioner may, in writing, for a purpose related to verifying compliance or preventing non-compliance with this Act, order an employer to
(a) conduct an internal audit of its practices and records, reports, electronic data or other documents to determine whether the employer is in compliance with any provision of this Act or the regulations; and
(b) provide a report of the results of the audit to the Pay Equity Commissioner.
Contents of order
(2) The Pay Equity Commissioner must, in the internal audit order, specify
(a) the employer to which it applies;
(b) the period of time to be covered by the internal audit;
(c) the provisions of this Act or the regulations with respect to which the internal audit is being ordered;
(d) the date by which the employer is to provide the report; and
(e) the form of the report.
Information to include in report
(3) The Pay Equity Commissioner may also specify in the order that the report is to contain any information specified in the order that he or she considers appropriate.
Report — non-compliance
(4) If the employer determines that it has not complied with any provision referred to in the order, the employer must set out in the report the nature of the employer’s non-compliance and the measures that have been or will be taken by the employer to comply with the provision.
Compliance audit not precluded
(5) For greater certainty, nothing in this section precludes the Pay Equity Commissioner from conducting a compliance audit under section 118.
Powers — investigation or application
121 In the conduct of an investigation under this Act or the consideration of an application submitted under this Act, the Pay Equity Commissioner may
(a) summon and enforce the appearance of persons before the Pay Equity Commissioner and compel them to give oral or written evidence on oath and to produce any record, report, electronic data or other document, or any information or thing, that the Pay Equity Commissioner considers necessary, in the same manner and to the same extent as a superior court of record;
(b) administer oaths;
(c) receive and accept any evidence and other information, whether on oath, by affidavit or otherwise, that the Pay Equity Commissioner sees fit, whether or not it is or would be admissible in a court of law;
(d) enter any place — including a conveyance — other than a dwelling-house;
(e) converse in private with any person in any place entered under paragraph (d) and otherwise carry out in that place any inquiries that the Pay Equity Commissioner sees fit; and
(f) exercise any of the powers referred to in any of paragraphs 118(3)‍(b) to (g).
Means of telecommunication
122 (1) For the purposes of subsection 118(3) and section 121, the Pay Equity Commissioner is considered to have entered a place when accessing it remotely by a means of telecommunication.
Limitation — place not accessible to the public
(2) If the Pay Equity Commissioner accesses remotely, by a means of telecommunication, a place that is not accessible to the public, he or she must do so with the knowledge of the owner or person in charge of the place and must be remotely in the place for no longer than the period necessary for the purpose of the compliance audit or the investigation, as the case may be.
Accompanying individual
123 The Pay Equity Commissioner may be accompanied by any other individual the Pay Equity Commissioner believes is necessary to help him or her exercise his or her powers or perform his or her duties or functions under section 118 or 121.
Assistance
124 The owner or other person in charge of a place entered by the Pay Equity Commissioner or his or her delegate under section 118 or 121 and every individual found in the place must give the Pay Equity Commissioner or the delegate, as the case may be, all reasonable assistance and provide the Pay Equity Commissioner or delegate with any information that the Pay Equity Commissioner or delegate may reasonably require.
Part 7 
Administrative Monetary Penalties
Definition
Meaning of penalty
125 In this Part, penalty means an administrative monetary penalty imposed under this Part for a violation.
Purpose
Purpose of penalty
126 The purpose of a penalty is to promote compliance with this Act and not to punish.
Regulations
Regulations
127 (1) The Governor in Council may make regulations
(a) designating, as a violation that may be proceeded with in accordance with this Part,
(i) the contravention of any specified provision of this Act or the regulations, or
(ii) the contravention of any order made or issued under any provision of this Act or the regulations;
(b) classifying each violation as a minor violation, a serious violation or a very serious violation;
(c) fixing a penalty, or a range of penalties, in respect of each violation, penalties which may be different for employers, groups of employers, bargaining agents and other persons;
(d) establishing criteria to be considered in determining the amount of the penalty if a range of penalties is established;
(e) respecting the circumstances under which, the criteria by which and the manner in which a penalty may be reduced;
(f) establishing the time and manner for paying a penalty;
(g) respecting the determination of a lesser amount than the penalty imposed that may be paid in complete satisfaction of the penalty if paid within the time and manner prescribed by regulation;
(h) respecting the service of documents required or authorized under this Part, including the documents or types of documents that must be served, the manner and proof of service and the circumstances under which documents are deemed to be served;
(i) respecting who can request a review in respect of a notice of violation or penalty and the manner of making the request; and
(j) specifying information for the purposes of section 146.
Maximum penalty
(2) The maximum penalty in respect of a violation that may be fixed under regulations made under paragraph (1)‍(c) is
(a) $30,000 for an employer that, at the time the notice of violation is served, 
(i) is considered to have 10 to 99 employees for the purposes of paragraph 8(a) or 9(a), as the case may be, or 
(ii) if the employer has posted one or more notices referred to in subsection 65(1), is considered to have less than 100 employees for the purposes of paragraph 69(b) or 70(b), as the case may be, in respect of the most recently-posted notice;
(b) $30,000 for a bargaining agent representing some or all of the unionized employees of an employer referred to in paragraph (a);
(c) $50,000 for an employer that, at the time the notice of violation is served, 
(i) is considered to have 100 or more employees for the purposes of paragraph 8(b) or 9(b), as the case may be, or
(ii) if the employer has posted one or more notices referred to in subsection 65(1), is considered to have 100 or more employees for the purposes of paragraph 69(a) or 70(a), as the case may be, in respect of the most recently-posted notice; or
(d) $50,000 for a bargaining agent representing some or all of the unionized employees of an employer referred to in paragraph (c).
Pay Equity Commissioner’s Powers, Duties and Functions
Powers regarding notices of violation
128 The Pay Equity Commissioner may
(a) establish the form of notices of violation; and
(b) establish, in respect of each violation, a short-form description to be used in notices of violation.
Commission of Violations
Violations
129 Every employer, group of employers, bargaining agent or other person that contravenes a provision or order designated by regulations made under paragraph 127(1)‍(a) commits a violation and is liable to a penalty of an amount to be determined in accordance with regulations made under paragraph 127(1)‍(c).
Liability of parties to violation
130 If an employer or bargaining agent commits a violation, any of the following persons who directed, authorized, assented to, acquiesced in or participated in the commission of the violation is a party to the violation and is liable to a penalty of an amount to be determined in accordance with the regulations, whether or not the employer or bargaining agent has been proceeded against in accordance with this Part:
(a) any officer, director, agent or mandatary of the employer or bargaining agent;
(b) any senior official of the employer or bargaining agent; or
(c) any other person authorized to exercise managerial or supervisory functions on behalf of the employer or bargaining agent.
Employees or agents or mandataries
131 An employer or bargaining agent is liable for a violation that is committed by any of their employees or agents or mandataries acting in the course of their employment or the scope of their authority as agent or mandatary, whether or not the employee or agent or mandatary that actually committed the violation is identified.
Notice of violation
132 (1) If the Pay Equity Commissioner has reasonable grounds to believe that an employer, group of employers, bargaining agent or other person has committed a violation, he or she may issue a notice of violation and must cause it to be served on the employer, each employer in the group of employers, the bargaining agent or the other person.
Contents
(2) The notice of violation must
(a) name the employer, bargaining agent or other person that is believed to have committed the violation or, if it is believed that a group of employers committed, the violation, each employer in that group;
(b) set out the relevant facts surrounding the violation;
(c) set out the penalty for the violation;
(d) set out any lesser amount determined in accordance with the regulations that may be paid in complete satisfaction of the penalty if paid within the time and in the manner prescribed by regulation;
(e) inform the employer, group of employers, bargaining agent or other person of their right to contest the facts of the alleged violation, the penalty or both, by way of review, and specify the time within which and the manner in which to do so in accordance with section 139;
(f) inform the employer, group of employers, bargaining agent or other person of the time within which and manner in which the penalty set out in the notice is to be paid; and
(g) inform the employer, each employer in the group of employers, the bargaining agent or the other person that, if they do not pay the penalty or exercise their right referred to in paragraph (e) within the time and in the manner prescribed by regulation, they will be considered to have committed the violation and that they are liable for the penalty set out in the notice.
Rules About Violations
Certain defences not available
133 (1) An employer, group of employers, bargaining agent or other person named in a notice of violation does not have a defence by reason that the employer, group of employers, bargaining agent or other person
(a) exercised due diligence to prevent the violation; or
(b) reasonably and honestly believed in the existence of facts that, if true, would exonerate the employer, group of employers, bargaining agent or other person.
Common law principles
(2) Every rule and principle of the common law that renders any circumstance a justification or excuse if the act or omission to which the violation relates could have been the subject of a charge for an offence under this Act but for section 135 applies in respect of a violation to the extent that it is not inconsistent with this Act.
Continuing violation
134 A violation that is committed or continued on more than one day constitutes a separate violation for each day on which it is committed or continued.
For greater certainty
135 For greater certainty, a violation is not an offence and, accordingly, section 126 of the Criminal Code does not apply in respect of a violation.
Limitation period
136 (1) No notice of violation may be issued in respect of a violation more than two years after the day on which the Pay Equity Commissioner becomes aware of the acts or omissions that constitute the alleged violation.
Certification by Pay Equity Commissioner
(2) A document appearing to have been issued by the Pay Equity Commissioner, certifying the day on which the acts or omissions that constitute the alleged violation became known to him or her, is admissible in evidence without proof of the signature or official character of the person appearing to have signed the document and, in the absence of evidence to the contrary, is proof that the Pay Equity Commissioner became aware of the acts or omissions on that day.
Responsibility
Notices with penalty — payment
137 If a notice of violation sets out a penalty and the employer, group of employers, bargaining agent or other person named in the notice pays, within the time and in the manner specified in the notice, the amount of the penalty or the lesser amount set out in the notice,
(a) they are deemed to have committed the violation in respect of which the amount is paid;
(b) the Pay Equity Commissioner must accept that amount in complete satisfaction of the penalty; and
(c) the proceedings commenced in respect of the violation are ended.
Failure to act
138 (1) An employer, bargaining agent or other person that neither pays a penalty set out in a notice of violation nor requests a review within the specified time is considered to have committed the violation and is liable for the penalty.
Failure to act — group of employers
(2) If a group of employers does not pay a penalty set out in a notice of violation or request a review within the specified time, each employer in the group of employers is considered to have committed the violation and is liable for the penalty.
Review
Request for review
139 (1) Instead of paying the penalty set out in a notice of violation or the lesser amount that may be paid in lieu of the penalty, the employer, group of employers, bargaining agent or other person named in the notice may, within 30 days after the day on which the notice is served or within any longer period that the Pay Equity Commissioner allows, and in the manner specified in the notice, file a request for review of the acts or omissions that constitute the violation or of the amount of the penalty, or both.
Grounds for review
(2) The request for review must state the grounds for review and describe the evidence that supports those grounds.
Variation or cancellation of notice of violation
140 At any time before a request for review is filed in accordance with section 139, the Pay Equity Commissioner may cancel the notice of violation or correct an error in it.
Review
141 On receipt of a request for review made under section 139, the Pay Equity Commissioner must review the facts of the alleged violation, the penalty or both, as the case may be.
Completion of review
142 (1) On completion of a review requested under section 139, the Pay Equity Commissioner must determine on a balance of probabilities whether, as the case may be, the employer, group of employers, bargaining agent or other person that requested the review committed the violation, the amount of the penalty was determined in accordance with regulations made under subsection 127(1), or both.
Violation not committed — effect
(2) If the Pay Equity Commissioner determines under subsection (1) that the employer, group of employers, bargaining agent or other person did not commit the violation, the proceedings commenced in respect of it are ended.
Review — with respect to facts
(3) On completion of a review with respect to the acts or omissions that constitute the alleged violation, if the Pay Equity Commissioner determines that the employer, group of employers, bargaining agent or other person committed the violation, the Pay Equity Commissioner may determine whether the amount of the penalty was determined in accordance with regulations made under subsection 127(1) and if he or she determines that it was not correctly determined, he or she must correct the amount.
Review — with respect to penalty
(4) On completion of a review with respect to the amount of the penalty, if the Pay Equity Commissioner determines that the amount of the penalty was not determined in accordance with the regulations, he or she must correct the amount.
Decision
(5) The Pay Equity Commissioner must cause the employer, each employer in the group of employers, the bargaining agent or the other person to be served with a notice that sets out his or her decision under this section and the reasons for it and, if the amount of the penalty was confirmed or corrected by the Pay Equity Commissioner, informs the employer, each employer in the group of employers, the bargaining agent or the other person of the time within which and the manner in which the penalty is to be paid.
Obligation to pay
(6) The employer, each employer in the group of employers, the bargaining agent or the other person is liable to pay, within the time and in the manner specified in the notice, the amount of the penalty confirmed or corrected by the Pay Equity Commissioner.
Effect of payment
(7) If the employer, any employer in the group of employers, the bargaining agent or the other person pays the amount referred to in subsection (6), the Pay Equity Commissioner must accept the amount in complete satisfaction of the penalty in respect of the violation and the proceedings commenced in respect of the violation are ended.
Decision final
(8) A decision made under this section is final and is not to be questioned or reviewed in any court.
Recovery of Penalties
Debt to Her Majesty
143 (1) The following amounts constitute debts due to Her Majesty in right of Canada that may be recovered in the Federal Court:
(a) the amount of a penalty, from the time the notice of violation setting out the amount of the penalty is served; and
(b) the amount of a penalty confirmed or corrected in the Pay Equity Commissioner’s notice of decision served under subsection 142(5), from the expiry of the time specified in the notice.
Limitation or prescription period
(2) No proceedings to recover the debt may be commenced after the expiry of five years after the day on which the debt became payable.
Debt final
(3) A debt referred to in subsection (1) is final and not subject to review or to be restrained, prohibited, removed, set aside or otherwise dealt with except to the extent and in the manner provided by section 140 or 142.
Certificate
144 (1) Any debt referred to in subsection 143(1) in respect of which there is a default of payment, or the part of any such debt that has not been paid, may be certified by the Pay Equity Commissioner.
Registration
(2) Registration in the Federal Court of a certificate issued under subsection (1) has the same force and effect as a judgment of that court for a debt of the amount specified in the certificate and all related registration costs.
General
Admissibility of documents
145 In the absence of evidence to the contrary, a document that appears to be a notice of violation served under subsection 132(1) is presumed to be authentic and is proof of its contents in any proceeding in respect of a violation.
Publication
146 The Pay Equity Commissioner may make public
(a) the name of an employer, each employer in a group of employers or a bargaining agent that is determined under section 142, or that is deemed by this Act, to have committed a violation;
(b) the nature of the violation;
(c) the amount of the penalty imposed; and
(d) any other information specified by regulations made under paragraph 127(1)‍(j).
Part 8 
Dispute Resolution
Matters in Dispute, Objections and Complaints
Notice of matters in dispute
147 If a pay equity committee is established under this Act in respect of a pay equity plan, and if the members of the committee who represent employees and the members of the committee who represent the employer do not agree in respect of a matter at any step leading to the establishment or updating, as the case may be, of the pay equity plan, the employer, a bargaining agent or a member who represents non-unionized employees may notify the Pay Equity Commissioner of the particulars of the matters in dispute and if they do so, they must, as soon as feasible, notify the members of the committee that they have notified the Pay Equity Commissioner.
Notice of objection
148 If an employer, as opposed to a pay equity committee, carries out, in respect of a pay equity plan, all or any of the requirements, including as adapted by regulation, set out in sections 32 to 38 and 41 to 50, subsection 54(2) or any regulations that apply in respect of or in place of those sections, any employee to whom the pay equity plan relates — or, if any of those employees are unionized employees, any bargaining agent that represents any of those unionized employees — may, within 60 days after the day on which the pay equity plan is posted in accordance with section 55, subsection 57(2), section 83, subsection 85(2) or paragraph 94(1)‍(b), as the case may be, file a notice of objection with the Pay Equity Commissioner in respect of the pay equity plan that sets out the particulars of the objection.
Complaints — employees
149 (1) Any employee to whom a pay equity plan relates who has reasonable grounds to believe that there has been a contravention of any provision of this Act or the regulations — other than sections 32 to 51, 78 and 79 and any regulations made under any of paragraphs 181(1)‍(b) to (h) — or a contravention, in relation to that plan, of an order of the Pay Equity Commissioner or the Tribunal issued under this Act, and who is affected or is likely to be affected by the alleged contravention may, within 60 days after the day on which they become aware of the alleged contravention, file a complaint with the Pay Equity Commissioner that sets out the particulars of the complaint.
Complaints — employees
(2) Any employee to whom a pay equity plan relates who has reasonable grounds to believe that the employer has attempted to influence or interfere with the selection by its non-unionized employees of members to represent them on a pay equity committee, or that the employer or a bargaining agent has acted in bad faith or in an arbitrary or discriminatory manner while exercising their powers or performing their duties and functions under this Act, and who is affected or is likely to be affected by the alleged behaviour may, within 60 days after the day on which they become aware of the alleged behaviour, file a complaint with the Pay Equity Commissioner that sets out the particulars of the complaint.
Complaints — bargaining agents
150 (1) Any bargaining agent that represents unionized employees to whom a pay equity plan relates that has reasonable grounds to believe that there has been a contravention of any provision of this Act or the regulations — other than sections 32 to 51, 78 and 79 and any regulations made under any of paragraphs 181(1)‍(b) to (h) — or a contravention, in relation to that plan, of an order of the Pay Equity Commissioner or the Tribunal issued under this Act may, within 60 days after the day on which it becomes aware of the alleged contravention, if the alleged contravention affects or is likely to affect the employees to whom the pay equity plan relates, file a complaint with the Pay Equity Commissioner that sets out the particulars of the complaint.
Exception
(2) Despite subsection (1), a bargaining agent does not have a right to file a complaint referred to in that subsection if the pay equity plan is established or updated without a pay equity committee, or, if section 28, 29, 76 or 77 applies, to file such a complaint in respect to any alleged contravention that takes place during the period in which the plan is established or updated without a committee.
Complaints — bargaining agents
(3) Any bargaining agent that represents unionized employees to whom a pay equity plan relates that has reasonable grounds to believe that the employer has attempted to influence or interfere with the selection by its non-unionized employees of members to represent them on a pay equity committee, or that the employer or another bargaining agent has acted in bad faith or in an arbitrary or discriminatory manner while exercising its powers or performing its duties and functions under this Act may, within 60 days after the day on which it becomes aware of the alleged behaviour, if the alleged behaviour affects or is likely to affect the employees to whom the pay equity plan relates, file a complaint with the Pay Equity Commissioner that sets out the particulars of the complaint.
Complaints — employer
151 (1) If a pay equity committee is established under this Act in respect of a pay equity plan, an employer that has reasonable grounds to believe that a bargaining agent has contravened subsection 24(2) or an order of the Pay Equity Commissioner or the Tribunal issued under this Act may, if the employer is affected or is likely to be affected by the alleged contravention, within 60 days after the day on which it becomes aware of the alleged contravention, file a complaint with the Pay Equity Commissioner that sets out the particulars of the complaint.
Complaints — employer
(2) If a pay equity committee is established under this Act in respect of a pay equity plan, an employer that has reasonable grounds to believe that a bargaining agent has acted in bad faith or in an arbitrary or discriminatory manner while exercising its powers or performing its duties and functions under this Act may, if the employer is affected or is likely to be affected by the alleged behaviour, within 60 days after the day on which it becomes aware of the alleged behaviour, file a complaint with the Pay Equity Commissioner that sets out the particulars of the complaint.
Complaint to Pay Equity Commissioner
152 (1) Any person may file a complaint with the Pay Equity Commissioner if they believe that their employer or bargaining agent has taken reprisal against them in contravention of section 102 or 103. The complaint is to set out the particulars of the complaint.
Time for making complaint
(2) A complaint referred to in subsection (1) must be made to the Pay Equity Commissioner within 60 days after the day on which the person knew or, in the Pay Equity Commissioner’s opinion, ought to have known of the action or circumstances giving rise to the complaint.
Burden of proof
(3) A complaint made under subsection (1) is itself evidence that the reprisal was actually taken and, if a party to the complaint proceedings alleges that the reprisal was not taken, the burden of proof is on that party.
Extension of time
153 If the Pay Equity Commissioner considers it appropriate in the circumstances, he or she may extend the period within which a notice of objection or a complaint may be filed under any of sections 148 to 152.
Resolution by Pay Equity Commissioner
Role of Pay Equity Commissioner
154 (1) Subject to subsection (2), if a notice of a matter in dispute is received under section 147, or a notice of objection or a complaint is filed under any of sections 148 to 152, the Pay Equity Commissioner must
(a) attempt to assist the parties to settle all or any part of the matter that he or she considers appropriate for settlement; and
(b) determine, in accordance with sections 156 to 160 and subject to section 162, any matters that, in the Pay Equity Commissioner’s opinion, are either not appropriate for settlement or cannot be settled by the parties.
Dismissal – reasons
(2) The Pay Equity Commissioner may dismiss all or any part of a matter in dispute, objection or complaint if, in his or her opinion,
(a) it is trivial, frivolous, vexatious or made in bad faith;
(b) it is beyond the jurisdiction of the Pay Equity Commissioner; or
(c) its subject-matter has been adequately dealt with, or could more appropriately be dealt with, according to a procedure provided for under an Act of Parliament, other than this Act, or a collective agreement.
Dismissal — late filing
(3) Subject to section 153, the Pay Equity Commissioner must dismiss an objection or complaint if a notice of objection or a complaint was not filed within the period specified in section 148 to 152, as the case may be.
Notice
(4) The Pay Equity Commissioner must notify the parties, in writing, of his or her decision to dismiss all or any part of a matter in dispute, objection or complaint. The notice must set out the reasons for the decision and specify the time within which and the manner in which a party may request a review of the decision under section 161.
Voluntary settlement
155 (1) If the parties agree to settle all or any part of a matter in dispute, objection or complaint, with or without the assistance of the Pay Equity Commissioner, the parties must provide the Pay Equity Commissioner with the terms of the settlement, in writing.
Effect of voluntary settlement
(2) On receipt of the terms of a settlement, all or any part of the matter in dispute, objection or complaint that has been settled is deemed to be withdrawn unless the Pay Equity Commissioner is of the opinion that it is appropriate in the circumstances to continue to deal with it despite the settlement.
Investigation
156 (1) The Pay Equity Commissioner may conduct an investigation into all or any part of a matter in dispute, objection or complaint referred to in subsection 154(1).
Joined investigation
(2) If the Pay Equity Commissioner is of the opinion that two or more matters in dispute, objections or complaints involve substantially the same issues of fact or law, he or she may join the investigations into the matters in dispute, objections or complaints.
Notification
(3) The Pay Equity Commissioner must notify the parties when he or she commences an investigation.
Discontinuance of investigation
(4) The Pay Equity Commissioner may discontinue the investigation of all or any part of a matter in dispute, objection or complaint if he or she is of the opinion that
(a) there is insufficient evidence to pursue the investigation; or
(b) any of the circumstances mentioned in paragraphs 154(2)‍(a) to (c) applies.
Notice of discontinuance
(5) The Pay Equity Commissioner must notify the parties of his or her decision to discontinue all or any part of an investigation. The notice must set out the reasons for the decision and specify the time within which and the manner in which a party may request a review of the decision under section 161.
Determination of matter in dispute
157 (1) In order to determine a matter in dispute in respect of which the Pay Equity Commissioner has received notice under section 147, the Pay Equity Commissioner must, subject to subsection 155(2), give the employer, the bargaining agent, if the bargaining agent selected a person to be a member of the pay equity committee, and the member that represents non-unionized employee, if any, an opportunity to present evidence and make representations.
Order settling matter in dispute
(2) After giving the opportunity to present evidence and make representations under subsection (1), the Pay Equity Commissioner must make an order in writing settling the matter in dispute in respect of the establishment or updating of a pay equity plan. The order must specify the time within which and the manner in which it may be appealed.
Effect of order
(3) If specified in the order, the contents of the order are deemed to form part of the pay equity plan.
Determination of objection
158 (1) After concluding the investigation of an objection in respect of which a notice was filed under section 148, the Pay Equity Commissioner must,
(a) if he or she finds that all or any part of the objection is not substantiated, dismiss the objection in whole or in part; or
(b) if he or she finds that all or any part of the objection is substantiated, make an order in writing directing the employer to, within the time specified in the order,
(i) take any measures that the Pay Equity Commissioner considers appropriate in relation to the pay equity plan in question, including the payment of any differences in compensation and interest that are owed to employees in accordance with any of sections 60 to 63 or 88, with any adaptations that may be required, or
(ii) amend the pay equity plan.
Amendments to pay equity plan
(2) If the Pay Equity Commissioner makes an order under subparagraph (1)‍(b)‍(i) or (ii), the employer must provide to the Pay Equity Commissioner, within the time specified in the order, the amendments that have been made to the pay equity plan. If the Pay Equity Commissioner did not, under paragraph (1)‍(b), order the employer to pay any differences in compensation and interest, the employer must notify the Pay Equity Commissioner of any differences in compensation and interest payable to employees as a result of those amendments.
Order to pay compensation and interest
(3) If the Pay Equity Commissioner finds that the employer determined the differences in compensation and interest payable incorrectly, the Pay Equity Commissioner may order the employer to, within the time specified in the order, pay any difference in compensation and interest determined by the Pay Equity Commissioner.
Integration of amendments to plan
(4) The employer or group of employers, as the case may be, must integrate the amendments to the pay equity plan into the final version of the pay equity plan posted in accordance with subsection 55(1) or 57(2), section 83, subsection 85(2) or paragraph 94(1)‍(b), as the case may be. The employer — or, if applicable, each employer in a group of employers — must post a notice to inform employees to whom the plan relates of the amendments to the final version of the pay equity plan.
Notice
(5) The Pay Equity Commissioner must notify the parties, in writing, of his or her decision to dismiss all or any part of the objection. The notice must set out the reasons for the decision and specify the time within which and the manner in which the decision may be appealed.
Determination of complaint
159 (1) After concluding the investigation of a complaint filed under any of sections 149 to 151, the Pay Equity Commissioner must,
(a) if he or she finds that all or any part of the complaint is not substantiated, dismiss the complaint in whole or in part; or
(b) if he or she finds that all or any part of the complaint is substantiated, 
(i) in respect of a complaint filed under any of subsections 149(1), 150(1) or 151(1), make an order in writing under section 119, or
(ii) in respect of a complaint filed under any of subsections 149(2), 150(3) or 151(2), make an order in writing requiring the employer or bargaining agent to terminate the behaviour within the time specified in the order or to take any measures specified in the order, within the time specified in the order, to ensure that the behaviour does not continue or reoccur. 
Order made under subparagraph (1)‍(b)‍(ii)
(2) An order made under subparagraph (1)‍(b)‍(ii) must specify the time within which and the manner in which it may be appealed.
Notice
(3) The Pay Equity Commissioner must notify, in writing, the parties of his or her decision to dismiss all or any part of the complaint. The notice must set out the reasons for the decision and specify the time within which and the manner in which the decision may be appealed.
Determination — complaint about reprisal
160 (1) After concluding the investigation of a complaint filed under section 152, the Pay Equity Commissioner,
(a) must, if he or she finds that all or any part of the complaint is not substantiated, dismiss the complaint in whole or in part;
(b) must, if the complaint involves an alleged contravention of section 102 and he or she finds that all or any part of the complaint is substantiated, make an order in writing requiring the employer to cease engaging in or to rescind the reprisal and may, if applicable, make an order in writing requiring the employer to
(i) permit the employee who filed the complaint to return to the duties of their employment,
(ii) reinstate the employee,
(iii) pay to the employee a sum not exceeding the sum that, in the Pay Equity Commissioner’s opinion, is equivalent to the compensation that would, but for the reprisal, have been paid by the employer to the employee,
(iv) pay to the employee a sum not exceeding the sum that, in the Pay Equity Commissioner’s opinion, is equivalent to any financial or other penalty imposed on the employee by the employer, and
(v) do any other thing that the Pay Equity Commissioner considers equitable for the employer to do to remedy or counteract any consequence of the reprisal; or
(c) must, if the complaint involves an alleged contravention of section 103 and he or she finds that all or any part of the complaint is substantiated, make an order in writing requiring the bargaining agent to cease engaging in or to rescind the reprisal and may, if applicable, make an order in writing requiring the bargaining agent to
(i) reinstate or admit the person as a member of the trade union or employee organization,
(ii) rescind any reprisal taken in respect of and pay a sum to the person, not exceeding the sum that, in the Pay Equity Commissioner’s opinion, is equivalent to any financial or other penalty imposed on the person by the bargaining agent, and
(iii) do any other thing that the Pay Equity Commissioner considers equitable for the bargaining agent to do to remedy or counteract any consequence of the reprisal.
Notice
(2) The Pay Equity Commissioner must notify the parties, in writing, of his or her decision to dismiss all or any part of the complaint. The notice must set out the reasons for the decision and specify the time within which and the manner in which the decision may be appealed.
Review
Review
161 (1) A party to a matter in dispute, objection or complaint referred to in subsection 154(1) may, within 30 days after receiving notice of a decision made under subsection 154(2) or (3) or 156(4), request a review of that decision by the Pay Equity Commissioner.
Extension of time
(2) If the Pay Equity Commissioner considers it appropriate in the circumstances, he or she may extend the 30-day period within which a person may request a review under subsection (1).
Grounds for review
(3) The request for review must state the grounds for review and set out the evidence that supports those grounds.
Review
(4) On receipt of a request for review made under subsection (1), the Pay Equity Commissioner must review the decision.
Powers
(5) After concluding the review, the Pay Equity Commissioner must
(a) confirm the decision to dismiss some or all of the matter in dispute, objection or complaint;
(b) investigate any part of the matter in dispute, objection or complaint for which the decision to dismiss was not confirmed under paragraph (a);
(c) confirm the decision to discontinue the investigation of some or all of the matter in dispute, objection or complaint; or
(d) investigate any part of the matter in dispute, objection or complaint for which the decision to discontinue was not confirmed under paragraph (c).
Decision
(6) The Pay Equity Commissioner must cause the parties to be served with a notice that sets out the Pay Equity Commissioner’s decision under this section and the reasons for it.
Decision final
(7) Every decision made by the Pay Equity Commissioner under any of paragraphs (5)‍(a) to (d) is final and is not to be questioned or reviewed in any court.
Referral to Tribunal
Referral to Tribunal
162 At any stage after a notice of a matter in dispute is received under section 147, or a notice of objection or a complaint is filed under any of sections 148 to 152, the Pay Equity Commissioner may refer to the Chairperson of the Tribunal an important question of law or a question of jurisdiction which would, in the Pay Equity Commissioner’s opinion, be more appropriate for the Tribunal to determine.
Chairperson to institute inquiry
163 (1) On receipt of a referral under section 162, the Chairperson must institute an inquiry by assigning a member of the Tribunal, however the Chairperson may assign a panel of three members if he or she considers that the complexity of the question requires the inquiry to be conducted by three members.
Chair of panel
(2) If a panel of three members is assigned, the Chairperson must designate one of them to be its chair, but the Chairperson is to be the chair if he or she is a member of the panel.
Qualification of member
(3) If the referral involves a question about whether another Act or a regulation made under another Act is inconsistent with this Act or a regulation made under it, the member assigned to the inquiry or, if three members have been assigned, the member chairing the inquiry, must be a member of the bar of a province or the Chambre des notaires du Québec.
Question raised subsequently
(4) If a question as described in subsection (3) arises after a member or panel has been assigned and the requirements of that subsection are not met, the inquiry is to nevertheless proceed with the designated member or panel.
Conduct of inquiry
164 (1) Subject to subsection (2), after due notice to the Pay Equity Commissioner, the parties to the matter at issue and, at the discretion of the member or panel conducting the inquiry, any other interested party, the member or panel must inquire into the question.
Dismissal of inquiry
(2) At any stage of an inquiry into a question requested under section 162, the panel or member conducting the inquiry may dismiss the question if the panel or member is satisfied
(a) in the case of a question of jurisdiction, that an inquiry is not warranted; or
(b) in the case of any question, that it would be more appropriate in the circumstances for the Pay Equity Commissioner to determine the question.
Additional powers
(3) In relation to a hearing of the inquiry, the member or panel may
(a) in the same manner and to the same extent as a superior court of record, summon and enforce the attendance of witnesses and compel them to give oral or written evidence on oath and to produce any documents and things that the member or panel considers necessary for the full hearing and consideration of the question;
(b) administer oaths;
(c) subject to subsection (4), receive and accept any evidence and other information, whether on oath or by affidavit or otherwise, that the member or panel sees fit, whether or not that evidence or information is or would be admissible in a court of law;
(d) lengthen or shorten any time limit established by the rules of procedure established under subsection 48.‍9(2) of the Canadian Human Rights Act; and
(e) decide any procedural or evidentiary question arising during the hearing.
Limitation in relation to evidence
(4) The member or panel must not admit or accept as evidence anything that would be inadmissible in a court by reason of any privilege under the law of evidence.
Witness fees
(5) Any person summoned to attend the hearing is entitled in the discretion of the member or panel to receive the same fees and allowances as those paid to persons summoned to attend before the Federal Court.
Duty of Pay Equity Commissioner on appearing
165 The Pay Equity Commissioner may participate in any inquiry before the member or panel conducting the inquiry if he or she receives notice under subsection 164(1). If he or she participates at an inquiry, then the Pay Equity Commissioner must adopt a position that, in his or her opinion, is in the public interest.
Hearing in public subject to confidentiality order
166 (1) A hearing must be conducted in public, but the member or panel conducting the inquiry may, on application, take any measures and make any order that the member or panel considers necessary to ensure the confidentiality of the hearing if the member or panel is satisfied, during the hearing or as a result of the hearing being conducted in public, that
(a) there is a real and substantial risk that matters involving public security will be disclosed;
(b) there is a real and substantial risk to the fairness of the hearing such that the need to prevent disclosure outweighs the societal interest that the hearing be conducted in public;
(c) there is a real and substantial risk that the disclosure of personal or other matters will cause undue hardship to the persons involved such that the need to prevent disclosure outweighs the societal interest that the hearing be conducted in public; or
(d) there is a serious possibility that the life, liberty or security of a person will be endangered.
Confidentiality of application
(2) If the member or panel considers it appropriate, the member or panel may take any measures and make any order that the member or panel considers necessary to ensure the confidentiality of a hearing held in respect of an application under subsection (1).
Determination
167 (1) Subject to subsection 155(2), at the conclusion of an inquiry into a question of law or jurisdiction referred to the Chairperson of the Tribunal under section 162, the member or panel must determine the question and provide a copy of the determination to the Pay Equity Commissioner and the parties given notice under subsection 164(1).
Posting of determination
(2) The member or panel may require an employer — or, if applicable, each employer in a group of employers — to post any determination referred to in subsection (1).
Panel’s decision
(3) A decision made by a majority of the members of the panel is the decision of the panel or, if no decision is supported by the majority, the decision of the panel’s chair is the decision of the panel.
Appeal
Appeal — decision or order
168 (1) An employer, bargaining agent or other person that is affected by a decision made under paragraph 158(1)‍(a), 159(1)‍(a) or 160(1)‍(a) or an order made under section 119, subsection 157(2), paragraph 158(1)‍(b), subsection 158(3), subparagraph 159(1)‍(b)‍(ii) or paragraph 160(1)‍(b) or (c) may appeal the decision or order to the Tribunal, in writing, within 30 days after the day on which a copy of the order or notice of the decision is served.
Order in effect
(2) An order made under section 119, subsection 157(2), paragraph 158(1)‍(b), subsection 158(3), subparagraph 159(1)‍(b)‍(ii) or paragraph 160(1)‍(b) or (c) continues to apply during an appeal unless the Tribunal decides otherwise.
Grounds for appeal
(3) The application for appeal must state the grounds for appeal and describe the evidence that supports those grounds.
Assignment of member
169 (1) On receipt of an application for an appeal, the Chairperson of the Tribunal must assign a member of the Tribunal to hear the appeal, however the Chairperson may assign a panel of three members of the Tribunal to hear the appeal if he or she considers that the complexity of the matters under appeal requires three members.
Chair of panel
(2) If a panel of three members is assigned, the Chairperson must designate one of them to be its chair, but the Chairperson is to be the chair if he or she is a member of the panel.
Decision
170 (1) The member or panel of members of the Tribunal assigned to hear an appeal may, by order, confirm, vary or rescind the decision or order to which the appeal relates, or refer the decision to which the appeal relates back to the Pay Equity Commissioner for redetermination in accordance with any directions that the member or panel of members considers to be appropriate.
Other terms
(2) In addition, the member or panel of members may include in the order any terms that the member or panel, as the case may be, considers equitable to remedy or counteract any consequence of the matter under appeal.
Panel’s decision
(3) A decision made by a majority of the members of the panel is the decision of the panel or, if no decision is supported by the majority, the decision of the panel’s chair is the decision of the panel.
Copy of decision or order
(4) The member or panel of members must provide a copy of any decision or order made under subsection (1) or (2) to the Pay Equity Commissioner and to the parties to the appeal.
Decision final
171 Every decision made under section 170 is final and is not to be questioned or reviewed in any court.
PART 9 
Ministerial Staff
Definition of Minister
172 In section 173, minister has the same meaning as in subsection 2(1) of the Public Service Employment Act.
Application
173 (1) This Act and section 40.‍2 of the Canadian Human Rights Act apply, subject to the regulations, with respect to any person appointed by a minister under subsection 128(1) of the Public Service Employment Act as if they were an employee as defined in subsection 3(1) of this Act and their employer were an employer referred to in paragraph 3(2)‍(a) of this Act, except that, for the purpose of that application, the Governor in Council may, by order, group two or more ministers’ offices for the purpose of establishing and updating a single pay equity plan for any such grouping.
Exclusion
(2) Despite subsection (1), nothing in this Act or section 40.‍2 of the Canadian Human Rights Act applies with respect to any person appointed as a student staff member by a minister under subsection 128(1) of the Public Service Employment Act.
Part 10 
Miscellaneous Provisions
Wages
174 An employee who is party to, or has been summoned to attend at, a proceeding before the Tribunal under this Act and who attends is entitled to be paid by the employer at the employee’s regular rate of wages for the time spent at the proceeding that would otherwise have been time at work.
Manner and form
175 The Pay Equity Commissioner may establish the manner and form for submitting or filing notices, applications and complaints that are to be submitted to or filed with the Pay Equity Commissioner.
Posting of documents
176 The Pay Equity Commissioner may require an employer — or, if applicable, each employer in a group of employers — to post any decision, order, notice of violation or other document issued by that Commissioner.
Copies as evidence
177 Any document purporting to be certified by the Pay Equity Commissioner to be a copy of or extract from a document, or to be a printout of or extract from electronic data, made under paragraph 118(3)‍(e) or subsection 118(5) is evidence of the nature and content of the original document or data and has the same probative force as the original document or data would have if it were proven in the ordinary way.
Immunity
178 No action or other proceeding of a civil nature lies against the Pay Equity Commissioner, or any person acting on behalf or under the direction of that Commissioner, in respect of anything that is done or omitted to be done in good faith while exercising or purporting to exercise their powers or performing or purporting to perform their duties and functions under this Act.
Evidence in civil suits precluded
179 The Pay Equity Commissioner, his or her delegate, any person who has accompanied or assisted the Pay Equity Commissioner in carrying out his or her duties and functions, and any member of the Tribunal is not competent or compellable to appear as a witness in any civil action, suit or other proceeding between private parties respecting information obtained in the exercise of their powers or the performance of their duties and functions.
Enforcement of order
180 An order made under subsection 91(1) or 118(4), section 119, subsection 120(1) or 157(2), paragraph 158(1)‍(b), subsection 158(3), subparagraph 159(1)‍(b)‍(ii), paragraph 160(1)‍(b) or (c) or subsection 170(1) or (2) may, for the purpose of enforcement, be made an order of the Federal Court by following the usual procedure or by the Pay Equity Commissioner filing in the Registry of that court a copy of the order certified by the Pay Equity Commissioner to be a true copy.
Regulations
181 (1) The Governor in Council may make regulations
(a) exempting, with or without conditions, any employer, employee or position, or any class of employers, employees or positions, from the application of any provision of this Act;
(b) prescribing a manner for determining the monetary value of any forms of remuneration payable for work performed by an employee, for the purpose of the calculation of the compensation associated with a job class;
(c) respecting the obligations of an employer or, if a pay equity committee has been established, that committee, in regards to the determination of differences in compensation for the purpose of section 60, when the employer or committee, as the case may be, has determined that there are no predominantly male job classes, including its obligations in relation to the determination, based on different criteria than those set out in sections 36 to 38, of the predominantly female or predominantly male job classes;
(d) providing for changes to the information required to be included in a pay equity plan under section 51 — or setting out additional information required to be included in it — as a result of regulations made under paragraph (c);
(e) establishing methods of calculating factors for the purpose of paragraphs 49(1)‍(d) and 50(1)‍(c);
(f) adapting the rules, criteria and factors set out in sections 32 to 50 for the purpose of their being applied under subsection 78(1);
(g) specifying, for the purpose of subsection 78(1), any changes that are to be excluded for the purpose of the revision of a pay equity plan;
(h) specifying the changes that are required to be included in the document referred to in subsection 79(2);
(i) respecting the posting of anything that is required to be posted under this Act, including the accessibility of the thing posted;
(j) respecting lump sums under subsection 88(2);
(k) respecting the submission to the Pay Equity Commissioner, by employers, of any document that they are required to retain under this Act, including the time, manner and form in which they are to be submitted;
(l) prescribing rules respecting the confidentiality or disclosure of any information obtained under this Act;
(m) prescribing any additional conditions or parameters related to the use of internal audits referred to in section 120;
(n) prescribing the time within which notices — other than a notice under section 147 or 148 — and applications are to be submitted to or filed with the Pay Equity Commissioner;
(o) prescribing any conditions or criteria that an employer or group of employers must meet in order for the Pay Equity Commissioner to grant an authorization under section 108, 109 or 112;
(p) respecting the application of this Act with respect to any person appointed by a minister, as defined in section 172, under subsection 128(1) of the Public Service Employment Act, including in order to
(i) exempt from the application of any provision of this Act or the regulations, with or without conditions, all persons or classes of persons so appointed or any position or employer, class of positions or employers or minister’s office or grouping of ministers’ offices created by an order made under subsection 173(1), and
(ii) provide that any provision of this Act or the regulations applies to all persons or classes of persons so appointed or to any position or employer, class of positions or employers or minister’s office or grouping of ministers’ offices created by an order made under subsection 173(1) in the manner and to the extent provided for in the regulations made under this paragraph and adapt that provision for the purpose of that application;
(q) prescribing anything that is to be prescribed under this Act; and
(r) generally, for carrying out the purposes and provisions of this Act.
Adaptation of Act to certain employers
(2) The Governor in Council may make regulations to adapt any provision of this Act or the regulations to accommodate employers referred to in section 11.
Regulations
182 The Pay Equity Commissioner may, with the approval of the Governor in Council, make regulations
(a) respecting the service of documents under this Act, other than Part 7, including the documents or types of documents that must be served, the manner and proof of service and the circumstances under which documents are deemed to be served; and
(b) prescribing the procedures to be followed for the purposes of section 118, 121, 154, 156 or 161.
Non-application of Statutory Instruments Act
183 The Statutory Instruments Act does not apply in respect of orders made under subsection 91(1) or 118(4), section 119, subsection 120(1) or 157(2), paragraph 158(1)‍(b), subsection 158(3), subparagraph 159(1)‍(b)‍(ii), or paragraph 160(1)‍(b) or (c).
Review by Senate and House of Commons
184 (1) Ten years after the day on which this subsection comes into force, or as soon as feasible after that tenth year anniversary, and every five years after that, a comprehensive review of the provisions and operation of this Act and Part II.‍1 of the Parliamentary Employment and Staff Relations Act is to be commenced by a committee of the Senate, of the House of Commons or of both Houses of Parliament that may be designated or established by the Senate, the House of Commons or both Houses of Parliament, as the case may be, for that purpose.
Report
(2) Within six months, or any further time that is authorized by the Senate, the House of Commons or both Houses of Parliament, as the case may be, after the day on which the review is completed, the committee must submit a report on that review to the Senate, the House of Commons or both Houses of Parliament, as the case may be, together with a statement of any changes recommended by the committee.
Amendment to Pay Equity Act
417 Subsection 41(2) of the Pay Equity Act is replaced by the following:
Value already determined
(2) For greater certainty, an employer or pay equity committee, as the case may be, may determine that the value of the work performed in each of the predominantly female and predominantly male job classes determined under section 35 is the value that has already been determined by means of a method that complies with the requirements set out in sections 42 and 43 and any other requirements that are prescribed by regulation.
Federal Contractors Program
Federal Contractors Program
418 The Minister of Labour is responsible for the administration of the Federal Contractors Program for Pay Equity.
Related Amendments
R.‍S.‍, c. H-6
Canadian Human Rights Act
419 Subsections 26(1) and (2) of the Canadian Human Rights Act are replaced by the following:
Commission established
26 (1) A commission is established to be known as the Canadian Human Rights Commission, in this Act referred to as the “Commission”, consisting of a Chief Commissioner, a Deputy Chief Commissioner, a member referred to as the “Pay Equity Commissioner” and not less than three or more than six other members, to be appointed by the Governor in Council.
Members
(2) The Chief Commissioner, the Deputy Chief Commissioner and the Pay Equity Commissioner are full-time members of the Commission and the other members may be appointed as full-time or part-time members of the Commission.
Required qualifications — Pay Equity Commissioner
(2.‍1) The Governor in Council must take into consideration, in appointing the Pay Equity Commissioner, knowledge and experience in relation to pay equity matters.
420 The Act is amended by adding the following after section 32:
Pay Equity Unit
32.‍1 The officers and employees of the Commission that support the Pay Equity Commissioner in the exercise of his or her powers and the performance of his or her duties and functions under the Pay Equity Act may be referred to as the “Pay Equity Unit”.
421 Subsection 36(1) of the Act is replaced by the following:
Establishment of divisions
36 (1) Subject to section 36.‍1, for the purposes of the affairs of the Commission, the Chief Commissioner may establish divisions of the Commission and all or any of the powers, duties and functions of the Commission, except the making of by-laws, may, as directed by the Commission, be exercised or performed by all or any of those divisions.
422 The Act is amended by adding the following after section 36:
Pay Equity Division
36.‍1 (1) On receipt of a complaint under section 40 alleging a discriminatory practice under section 11, the Chief Commissioner must establish, for the purposes of Part III, a Pay Equity Division of the Commission of which the Pay Equity Commissioner is the presiding officer.
Complaints — section 11
(2) A Pay Equity Division established under subsection (1) must exercise the powers and perform the duties and functions of the Commission under Part III with respect to the complaint in question.
423 The Act is amended by adding the following after section 38:
Pay Equity Commissioner
Powers, duties and functions
38.‍1 In addition to being a member of the Commission, the Pay Equity Commissioner must exercise the powers and perform the duties and functions assigned to him or her by the Pay Equity Act.
Absence or incapacity of Pay Equity Commissioner
38.‍2 (1) In the event of the absence or incapacity of the Pay Equity Commissioner, or if the office of Pay Equity Commissioner is vacant, the Chief Commissioner may authorize any member of the Commission, other than himself or herself, to exercise the powers and perform the duties and functions of the Pay Equity Commissioner, but no member may be so authorized for a term of more than 90 days without the Governor in Council’s approval.
Required qualifications — acting Pay Equity Commissioner
(2) The Chief Commissioner must take into consideration, in appointing the acting Pay Equity Commissioner, knowledge and experience in relation to pay equity matters.
424 Section 40 of the Act is amended by adding the following after subsection (4):
Multiple allegations
(4.‍1) If a complaint alleging a discriminatory practice under section 11 also includes allegations to which section 11 does not apply, the Pay Equity Division may
(a) exercise the powers and perform the duties and functions of the Commission under this Part with respect to the complaint as filed; or
(b) at any stage after the filing of the complaint, sever the complaint and refer to the Commission some or all of the allegations that do not allege a discriminatory practice under section 11.
New complaint
(4.‍2) If the Pay Equity Division refers allegations severed from a complaint to the Commission under paragraph (4.‍1)‍(b), the Commission is deemed to have received a new complaint for the purposes of section 40.
425 (1) The Act is amended by adding the following after section 40.‍1:
Non-application of sections 7, 10 and 11
40.‍2 The Commission does not have jurisdiction to deal with complaints made by an employee, as defined in subsection 3(1) of the Pay Equity Act, against an employer that is subject to that Act, alleging that
(a) the employer has engaged in a discriminatory practice referred to in section 7 or 10, if the complaint is in respect of the employer establishing or maintaining differences in wages between male and female employees who are performing work of equal value; or
(b) the employer has engaged in a discriminatory practice referred to in section 11.
(2) Section 40.‍2 of the Act is renumbered as subsection 40.‍2(1) and is amended by adding the following:
Parliamentary employees
(2) The Commission does not have jurisdiction to deal with complaints made by an employee, within the meaning of section 86.‍1 of the Parliamentary Employment and Staff Relations Act, against an employer, within the meaning of that same section, alleging that the employer has engaged in a discriminatory practice referred to in subsection (1).
426 (1) Subsection 48.‍1(1) of the Act is replaced by the following:
Establishment of Tribunal
48.‍1 (1) There is hereby established a tribunal to be known as the Canadian Human Rights Tribunal consisting, subject to subsection (6), of a maximum of 18 members, including a Chairperson and a Vice-chairperson, as may be appointed by the Governor in Council.
(2) Section 48.‍1 of the Act is amended by adding the following after subsection (4):
Knowledge and experience — pay equity
(4.‍1) Appointments must be made having regard to the need for adequate knowledge and experience in pay equity matters among the members of the Tribunal.
R.‍S.‍, c. 33 (2nd Supp.‍)
Parliamentary Employment and Staff Relations Act
427 The Parliamentary Employment and Staff Relations Act is amended by adding the following after Part II:
PART II.‍1 
Pay Equity
Definitions
86.‍1 The following definitions apply in this Part.
bargaining agent has the same meaning as in section 3.‍ (agent négociateur)
Board has the same meaning as in section 3.‍ (Commission)
employee means a person employed by an employer and includes the person occupying the recognized position of Clerk of the Senate, Clerk of the House of Commons, Gentleman Usher of the Black Rod, Sergeant-at-Arms or Law Clerk and Parliamentary Counsel of the House of Commons. (employé)
employer means
(a) the Senate as represented by any committee or person that the Senate by its rules or orders designates for the purposes of this Part;
(b) the House of Commons as represented by any committee or person that the House of Commons by its orders designates for the purposes of this Part;
(c) the Library of Parliament as represented by the Parliamentary Librarian acting, subject to subsection 74(1) of the Parliament of Canada Act, on behalf of both Houses of Parliament;
(d) the office of the Senate Ethics Officer as represented by the Senate Ethics Officer;
(e) the office of the Conflict of Interest and Ethics Commissioner as represented by the Conflict of Interest and Ethics Commissioner;
(f) the Parliamentary Protective Service as represented by the Director of the Parliamentary Protective Service on behalf of the Speakers of the two Houses of Parliament;
(g) the office of the Parliamentary Budget Officer as represented by the Parliamentary Budget Officer;
(h) a member of the House of Commons who employs one or more persons or who has the direction or control of staff employed to provide research or associated services to the caucus members of a political party represented in the House of Commons;
(i) in the case of a person occupying the recognized position of Clerk of the Senate, Clerk of the House of Commons, Gentleman Usher of the Black Rod, Sergeant-at-Arms or Law Clerk and Parliamentary Counsel of the House of Commons, the Senate or the House of Commons, as the case may be, as represented by the committee or person described in paragraph (a) or (b); or
(j) any other person who is recognized as an employer in regulations made under subsection 19.‍5(1) of the Parliament of Canada Act or by-laws made under section 52.‍5 of that Act. (employeur)
Pay Equity Commissioner means the Pay Equity Commissioner appointed under subsection 26(1) of the Canadian Human Rights Act.‍ (Commissaire à l’équité salariale)
Powers, privileges and immunities
86.‍2 For greater certainty, nothing in this Part is to be construed as limiting in any way the powers, privileges and immunities of the Senate and the House of Commons and their members or as authorizing the exercise of a power or the performance of a function or duty by virtue of this Part if the exercise of that power or the performance of that function or duty would interfere, directly or indirectly, with the business of the Senate or the House of Commons.
Application — Pay Equity Act
86.‍3 (1) The Pay Equity Act, other than sections 125 to 127, 129, 130, 132, 134, 137 to 146 and 180, applies with respect to the employer, in the same manner and to the same extent as if the employer were an employer referred to in paragraph 3(2)‍(a) of that Act except that, for the purpose of that application,
(a) any reference in that Act to
(i) bargaining agent, employee or employer is to be read as a reference to that expression as defined in section 86.‍1 of this Act,
(ii) “Tribunal” is to be read as a reference to the Board as defined in section 3 of this Act, and
(iii) “violation” is to be read as a reference to a “contravention”;
(b) Part I of this Act applies, with any modifications that the circumstances require, in respect of matters brought before the Board under the Pay Equity Act to the extent necessary to give effect to that purpose; and
(c) matters brought before the Board under the Pay Equity Act may be heard and determined only by a member as defined in section 3 of this Act.
Record keeping
(2) Despite subsection (1), sections 90 and 91 of the Pay Equity Act apply with respect to an employer, in the same manner and to the same extent as if the employer were an employer referred to in paragraph 3(2)‍(e) of that Act except that, for the purpose of that application, any reference to employer in those sections is to be read as a reference to that term as defined in section 86.‍1 of this Act.
Application of regulations
86.‍4 (1) Regulations made under subsection 181(1) or section 182 of the Pay Equity Act apply with respect to an employer, in the same manner and to the same extent as if the employer were an employer referred to in paragraph 3(2)‍(a) of that Act, but only to the extent that the regulations apply generally to employers that are referred to in that paragraph and subject to the modifications referred to in subparagraph 86.‍3(1)‍(a)‍(i) of this Act.
Record keeping
(2) Regulations made for the purpose of section 90 of the Pay Equity Act apply with respect to an employer, in the same manner and to the same extent as if the employer were an employer referred to in paragraph 3(2)‍(e) of that Act, but only to the extent that the regulations apply generally to employers that are referred to in that paragraph and subject to the modification referred to in subsection 86.‍3(2) of this Act.
Contravention
86.‍5 (1) The Pay Equity Commissioner may issue a notice of contravention to an employer, bargaining agent or other person, and must cause them to be served with the notice, if the Pay Equity Commissioner has reasonable grounds to believe that the employer, bargaining agent or other person has contravened a provision of, or an order made under, the Pay Equity Act or its regulations that is designated by regulations made under paragraph 127(1)‍(a) of that Act.
Clarification
(2) For greater certainty, the notice may only be issued for the contravention of a provision of the Pay Equity Act or its regulations that applies with respect to an employer under section 86.‍3 or 86.‍4 of this Act or for the contravention of an order that is made under such a provision.
Contents
(3) The notice of contravention must
(a) name the employer, bargaining agent or other person that is believed to have committed the contravention;
(b) set out the relevant facts surrounding the contravention;
(c) inform the employer, bargaining agent or other person of their right to contest the facts of the alleged contravention, by way of review, and specify the time within which and the manner in which to do so; and
(d) inform the employer, bargaining agent or other person that, if they do not exercise their right referred to in paragraph (c) within the specified time or manner, they will be considered to have committed the contravention.
Failure to act
(4) An employer, bargaining agent or other person named in the notice that does not file a request for review within the specified time is considered to have committed the contravention.
Request for review
(5) The employer, bargaining agent or other person named in the notice may, within 30 days after the day on which the notice of contravention is served or within any longer period that the Pay Equity Commissioner allows, and in the manner specified in the notice, file a request for review of the acts or omissions that constitute the alleged contravention.
Grounds for review
(6) The request for review must state the grounds for review and set out the evidence that supports those grounds.
Variation or cancellation of notice of contravention
(7) At any time before a request for review is filed, the Pay Equity Commissioner may cancel the notice of contravention or correct an error in it.
Completion of review
(8) On completion of a review, the Pay Equity Commissioner must determine on a balance of probabilities whether the employer, bargaining agent or other person that requested the review committed the contravention.
Contravention not committed — effect
(9) If the Pay Equity Commissioner determines under subsection (8) that the employer, bargaining agent or other person did not commit the contravention, the proceedings commenced in respect of it are ended.
Decision
(10) The Pay Equity Commissioner must, on completion of the review, cause the employer, bargaining agent or other person to be served with a notice that sets out his or her decision and the reasons for it.
Decision final
(11) The decision made on completion of the review is final and is not to be questioned or reviewed in any court.
Admissibility of documents
(12) In the absence of evidence to the contrary, a document that appears to be a notice of contravention issued under subsection (1) is presumed to be authentic and is proof of its contents in any proceeding in respect of a contravention.
Service
(13) The service of documents required or authorized under this section is governed by regulations made under paragraph 127(1)‍(h) of the Pay Equity Act, but only to the extent that the regulations apply generally with respect to employers that are referred to in paragraph 3(2)‍(a) of that Act.
Notification — entrance into place
86.‍6 (1) The Pay Equity Commissioner must notify the Speaker of the Senate or the Speaker of the House of Commons, or both, of his or her intention to enter, under paragraph 118(3)‍(a) or 121(d) of the Pay Equity Act, a place that is under the authority of an employer.
Other notifications
(2) The Pay Equity Commissioner must notify the Speaker of the Senate or the Speaker of the House of Commons, or both, as soon as possible after he or she, under this Part
(a) makes or issues an order;
(b) begins a compliance audit or an investigation;
(c) is notified of a matter in dispute, an objection or a complaint;
(d) refers a question to the Chairperson of the Board;
(e) discontinues the investigation of all or any part of a matter in dispute, objection or complaint;
(f) dismisses all or any part of a matter in dispute, objection or complaint;
(g) receives a request for review;
(h) causes a notice to be served under subsection 86.‍5(10) of this Act or subsection 161(6) of the Pay Equity Act; or
(i) issues, varies or cancels a notice of contravention.
Notification
86.‍7 (1) The Board must notify the Speaker of the Senate or the Speaker of the House of Commons, or both, as soon as possible after the Board receives a request for appeal under this Part.
Power of Speakers
(2) If the Speaker of the Senate or the Speaker of the House of Commons is notified that an appeal has been requested or a question has been referred to the Chairperson of the Board,
(a) the Board must, at the Speaker’s request, provide to the Speaker a copy of any document that is filed with the Board in the appeal or referral and that is necessary to enable the Speaker to present evidence and make representations under paragraph (b); and
(b) the Speaker may present evidence and make representations to the Board in the appeal or referral.
Transmission to Speaker
86.‍8 (1) The Pay Equity Commissioner must provide to the Speaker of the Senate or the Speaker of the House of Commons, or both
(a) an order that is made by the Pay Equity Commissioner under this Part, if the order is not complied with and once all appeals from that order have been finally determined or the time for appeal has expired;
(b) a notice of contravention for which a request for review was not filed within the specified time; or
(c) a decision made under subsection 86.‍5(8) that a contravention was committed.
Order from the Board
(2) The Board must, at the request of the Pay Equity Commissioner, provide to the Speaker of the Senate or the Speaker of the House of Commons, or both, an order or decision made by the Board under this Part if the order or decision is not complied with.
Tabling by Speaker
86.‍9 The Speaker of the Senate or the Speaker of the House of Commons, or both, must, within a reasonable time after receiving any document received under paragraph 86.‍8(1)‍(a) or subsection 86.‍8(2), table it in the House over which the Speaker presides.
Annual report — Board
86.‍91 The Board must, as soon as possible after the end of each year, submit a report for that year on its activities under this Part and under the Pay Equity Act, as it applies with respect to an employer, to the Minister designated as the Minister for the purposes of the Federal Public Sector Labour Relations and Employment Board Act. The Minister must cause the report to be tabled in each House of Parliament on any of the first 15 days on which that House is sitting after the day on which the Minister receives it.
Transitional Provisions, Consequential Amendments, Coordinating Amendments and Coming into Force
Transitional Provision
Complaints — Canadian Human Rights Act
428 The Canadian Human Rights Act, as it read immediately before the day on which this section comes into force, applies with respect to any complaint filed before that day under section 40 of that Act, other than a complaint referred to in subsection 396(1) of the Budget Implementation Act, 2009, as amended by subsection 431(1) of this Act.
Consequential Amendments
2009, c. 2
Budget Implementation Act, 2009
429  Section 394 of the Budget Implementation Act, 2009 is repealed.
430 Section 395 of the Act is repealed.
431 (1) The portion of subsection 396(1) of the Act before paragraph (a) is replaced by the following:
Complaints before Canadian Human Rights Commission
396 (1) The following complaints with respect to employees that are before the Canadian Human Rights Commission on the day on which this Act receives royal assent, or that are filed with that Commission during the period beginning on that day and ending on the day on which subsection 425(1) of the Budget Implementation Act, 2018, No. 2 comes into force, shall, despite section 44 of the Canadian Human Rights Act, without delay, be referred by the Commission to the Board:
(2) Subsection 396(3) of the Act is replaced by the following:
Powers of Board
(3) The Board has, in relation to a complaint referred to it, in addition to the powers conferred on it under the Federal Public Sector Labour Relations Act, the power to interpret and apply sections 7, 10 and 11 of the Canadian Human Rights Act, and the Equal Wages Guidelines, 1986, in respect of employees, even after the coming into force of subsection 425(1) of the Budget Implementation Act 2018, No. 2.
(3) Subsection 396(9) of the Act is replaced by the following:
Restriction
(9) The Board has, in relation to complaints referred to in this section, the power to make any order that a member or panel may make under section 53 of the Canadian Human Rights Act, except that no monetary remedy may be granted by the Board in respect of the complaint other than a lump sum payment, and the payment may be only in respect of a period that ends on or before the day on which subsection 425(1) of the Budget Implementation Act, 2018, No. 2 comes into force.
(4) Section 396 of the Act is repealed.
432 Sections 397 to 399 of the Act are repealed.
433 Sections 401 to 404 of the Act are repealed.
434 Section 406 of the Act is repealed.
2013, c. 40
Economic Action Plan 2013 Act, No. 2
435 Subsection 307(2) of the Economic Action Plan 2013 Act, No. 2 is repealed.
436 Subsection 316(2) of the Act is repealed.
437 Subsection 364(1) of the Act is repealed.
438 Section 445 of the Act is repealed.
Coordinating Amendments
Bill C-81
439 (1) Subsections (2) to (4) apply if Bill C-81, introduced in the 1st session of the 42nd Parliament and entitled the Accessible Canada Act (in this section referred to as the “other Act”), receives royal assent.
(2) On the first day on which both section 148 of the other Act and section 419 of this Act are in force, subsections 26(1) and (2) of the Canadian Human Rights Act are replaced by the following:
Commission established
26 (1) A commission is established to be known as the Canadian Human Rights Commission, in this Act referred to as the “Commission”, consisting of a Chief Commissioner, a Deputy Chief Commissioner, members referred to as the “Accessibility Commissioner” and the “Pay Equity Commissioner” and not less than three or more than six other members, to be appointed by the Governor in Council.
Members
(2) The Chief Commissioner, the Deputy Chief Commissioner, the Accessibility Commissioner and the Pay Equity Commissioner are full-time members of the Commission and the other members may be appointed as full-time or part-time members of the Commission.
(3) On the first day on which both section 151 of the other Act and section 420 of this Act are in force, section 32.‍1 of the Canadian Human Rights Act, as enacted by section 420 of this Act, is renumbered as section 32.‍2 and is repositioned accordingly if required.
(4) On the first day on which both section 152 of the other Act and section 423 of this Act are in force, sections 38.‍1 and 38.‍2 of the Canadian Human Rights Act, as enacted by section 423 of this Act, are renumbered as sections 38.‍3 and 38.‍4, respectively, and those sections — and the heading before that section 38.‍1, as enacted by section 423 of this Act — are repositioned accordingly if required.
Coming into Force
Order in council
440 (1) Sections 1 to 171 and 174 to 184 of the Pay Equity Act, as enacted by section 416, come into force on a day or days to be fixed by order of the Governor in Council.
Order in council
(2) Sections 172 and 173 of the Pay Equity Act, as enacted by section 416, come into force on a day to be fixed by order of the Governor in Council.
Order in council
(3) Sections 417 and 419 to 424, subsections 426(1) and (2), sections 428 to 430, subsections 431(1) to (4) and sections 432 to 438 come into force on a day or days to be fixed by order of the Governor in Council.
Order in council
(4) Subsection 425(1) comes into force on a day to be fixed by order of the Governor in Council, which day must be the same day as the day on which section 12 of the Pay Equity Act, as enacted by section 416, comes into force.
Order in council
(5) Subsection 425(2) and section 427 come into force on a day to be fixed by order of the Governor in Council, which day must be on or after the day on which subsection 425(1) comes into force and the day on which subsection 55(1) of the Pay Equity Act, as enacted by section 416, comes into force.
DIVISION 15 
Modernization of the Canada Labour Code
SUBDIVISION A 
R.‍S.‍, c. L-2
Canada Labour Code
Amendments to the Act
441 Subsections 132(2) and (3) of the Canada Labour Code are replaced by the following:
Consult health care practitioner
(2) The employee must consult with a health care practitioner, as defined in section 166, of her choice as soon as possible to establish whether continuing any of her current job functions poses a risk to her health or to that of the foetus or child.
Provision no longer applicable
(3) Without prejudice to any other right conferred by this Act, by a collective agreement or other agreement or by any terms and conditions of employment, once the health care practitioner has established whether there is a risk as described in subsection (1), the employee may no longer cease to perform her job under subsection (1).
442 (1) The definition qualified medical practitioner in section 166 of the Act is repealed.
(2) Section 166 of the Act is amended by adding the following in alphabetical order:
health care practitioner means a person lawfully entitled, under the laws of a province, to provide health services in the place in which they provide those services. (professionnel de la santé)
443 The Act is amended by adding the following after section 167:
Prohibition
167.‍1 An employer is prohibited from treating an employee as if they were not their employee in order to avoid their obligations under this Part or to deprive the employee of their rights under this Part.
Burden of proof
167.‍2 If, in any proceeding in respect of a complaint made under this Part, the employer alleges that the complainant is not their employee, the burden of proof is on the employer.
444 The Act is amended by adding the following after section 169:
Break
169.‍1 (1) Every employee is entitled to and shall be granted an unpaid break of at least 30 minutes during every period of five consecutive hours of work. If the employer requires the employee to be at their disposal during the break period, the employee must be paid for the break.
Exception
(2) An employer may postpone or cancel the break set out in subsection (1) if it is necessary for the employee to work in order to deal with a situation that the employer could not have reasonably foreseen and that presents or could reasonably be expected to present an imminent or serious
(a) threat to the life, health or safety of any person;
(b) threat of damage to or loss of property; or
(c) threat of serious interference with the ordinary working of the employer’s industrial establishment.
Rest period
169.‍2 (1) Every employee is entitled to and shall be granted a rest period of at least eight consecutive hours between work periods or shifts.
Exception
(2) Despite subsection (1), an employer may require that an employee work additional hours to their scheduled work periods or shifts which would result in them having a rest period of fewer than eight consecutive hours between their work periods or shifts if it is necessary for the employee to work in order to deal with a situation that the employer could not have reasonably foreseen and that presents or could reasonably be expected to present an imminent or serious
(a) threat to the life, health or safety of any person;
(b) threat of damage to or loss of property; or
(c) threat of serious interference with the ordinary working of the employer’s industrial establishment.
445 The Act is amended by adding the following after section 173:
Notice — work schedule
173.‍01 (1) The employer shall provide an employee with their work schedule in writing at least 96 hours before the start of the employee’s first work period or shift under that schedule.
Right to refuse
(2) Subject to subsection (3), an employee may refuse to work any work period or shift in their schedule that starts within 96 hours from the time that the schedule is provided to them.
Exception
(3) An employee shall not refuse to work a work period or shift if it is necessary for them to work in order to deal with a situation that the employer could not have reasonably foreseen and that presents or could reasonably be expected to present an imminent or serious
(a) threat to the life, health or safety of any person;
(b) threat of damage to or loss of property; or
(c) threat of serious interference with the ordinary working of the employer’s industrial establishment.
Exception — subsection 177.‍1(1)
(4) Subsection (1) does not apply to a change to an employee’s work schedule following a request made under subsection 177.‍1(1).
Prohibition
(5) An employer shall not dismiss, suspend, lay off, demote or discipline an employee because the employee has refused to work a work period or shift under subsection (2) or take such a refusal into account in any decision to promote or train the employee.
Non-application of subsection 196(4)
(6) Subsection 196(4) does not apply in respect of a work period or shift that an employee refuses to work under subsection (2).
Non-application — collective agreement
(7) This section does not apply to employees who are employed under the terms of a collective agreement that specifies an alternate time frame for providing the work schedule or provides that this section does not apply to those employees.
446 (1) The portion of paragraph 175(1)‍(a) of the Act before subparagraph (i) is replaced by the following:
(a) modifying any provision of this Division for the purpose of the application of this Division to classes of employees who are employed in or in connection with the operation of any industrial establishment if, in the opinion of the Governor in Council, the application of those sections without modification
(2) Paragraph 175(1)‍(b) of the Act is replaced by the following:
(b) exempting any class of employees from the application of any provision of this Division if the Governor in Council is satisfied that it cannot reasonably be applied to that class of employees;
(3) Subsection 175(1) of the Act is amended by adding the following after paragraph (b):
(b.‍1) respecting rest periods under section 169.‍2, including defining the terms “shift” and “work period” for the purposes of that section;
447 The heading of Division II of Part III of the Act is replaced by the following:
Minimum Wage and Age of Employment
448 (1) The portion of section 179 of the Act before paragraph (a) is replaced by the following:
Employees under 18 years of age
179 An employer may employ a person under the age of 18 years only
(2) Paragraph 179(a) of the French version of the Act is replaced by the following:
a) que pour exercer les activités prévues par règlement;
449 Paragraph 181(f) of the Act is replaced by the following:
(f) specifying, for the purposes of section 179, the occupations in which persons under the age of 18 years, or any class of persons under that age, may be employed in an industrial establishment and fixing the conditions of that employment; and
450 The Act is amended by adding the following after section 181:
DIVISION II.‍1 
Breaks for Medical Reasons or Nursing
Medical break
181.‍1 (1) Subject to the regulations, every employee is entitled to and shall be granted any unpaid breaks that are necessary for medical reasons.
Certificate
(2) On written request by the employer, the employee must provide a certificate issued by a health care practitioner setting out the length and frequency of the breaks needed for medical reasons and any additional information that may be prescribed by regulation.
Nursing break
181.‍2 Subject to the regulations, every employee who is nursing is entitled to and shall be granted any unpaid breaks necessary for them to nurse or to express breast milk.
Regulations
181.‍3 The Governor in Council may make regulations
(a) modifying the provisions of sections 181.‍1 or 181.‍2 for the purpose of the application of this Division to any class of employees;
(b) exempting any class of employees from the application of section 181.‍1 or 181.‍2;
(c) respecting the breaks set out in subsection 181.‍1(1) and section 181.‍2, including circumstances in which those breaks cannot be taken; and
(d) respecting additional information to be included in a certificate required under subsection 181.‍1(2).
451 The heading of Division III of Part III of the Act is replaced by the following:
Equal Treatment
452 The Act is amended by adding the following after section 182:
Prohibition — rate of wages
182.‍1 (1) An employer is prohibited from paying one employee a rate of wages that is less than the rate paid to another of that employer’s employees due to a difference in their employment status, if
(a) they work in the same industrial establishment;
(b) they perform substantially the same kind of work;
(c) the performance of that work requires substantially the same skill, effort and responsibility;
(d) their work is performed under similar working conditions; and
(e) any other factor that may be prescribed by regulation is present.
Exception
(2) Subsection (1) does not apply if the difference in employees’ rates of wages is due to a system based on
(a) seniority;
(b) merit;
(c) the quantity or quality of each employee’s production; or
(d) any other criterion that may be prescribed by regulation.
Prohibition — reduction in rate of wages
(3) An employer is prohibited from reducing an employee’s rate of wages in order to comply with subsection (1).
Request for review
182.‍2 (1) If an employee who believes that their rate of wages does not comply with subsection 182.‍1(1) makes a written request to the employer for a review of the rate, the employer must, within 90 days after receiving the request, conduct a review of the employee’s rate of wages and provide the employee with a written response that includes
(a) a statement that the employer has increased their rate of wages in order to comply with subsection 182.‍1(1); or
(b) a statement, including reasons, that the employee’s current rate of wages complies with subsection 182.‍1(1).
Payment of wages
(2) If an employer increases an employee’s rate of wages in order to comply with subsection 182.‍1(1), the employer must pay the employee an amount equal to the difference between the two rates of wages from the day on which the employee makes their request under subsection (1) to the day on which the employer starts paying the employee the increased rate of wages.
Prohibition — dismissal etc.
(3) An employer is prohibited from dismissing, suspending, laying off, demoting or disciplining an employee because the employee has made a request under subsection (1) or taking such a request into account in any decision to promote or train the employee.
Notice of employment opportunities
182.‍3 If an employer carries out a practice of informing employees of employment or promotion opportunities in writing, the employer must inform all their employees, regardless of their employment status.
Regulations
182.‍4 The Governor in Council may make regulations
(a) defining any term for the purposes of this Division;
(b) setting out factors for the purpose of paragraph 182.‍1(1)‍(e);
(c) setting out criteria for the purpose of paragraph 182.‍1(2)‍(d);
(d) modifying the provisions of section 182.‍1 or 182.‍2 for the purpose of the application of this Division to any class of employees; and
(e) exempting any class of employees from the application of section 182.‍1 or 182.‍2.
453 The definition vacation pay in section 183 of the Act is replaced by the following:
vacation pay means the amount an employee is entitled to under section 184.‍01.‍ (indemnité de congé annuel)
454 Section 184 of the Act is replaced by the following:
Annual vacation with pay
184 Except as otherwise provided by or under this Division, in respect of every year of employment by an employer, every employee is entitled to and shall be granted a vacation with vacation pay of
(a) at least two weeks if they have completed at least one year of employment;
(b) at least three weeks if they have completed at least five consecutive years of employment with the same employer; and
(c) at least four weeks if they have completed at least 10 consecutive years of employment with the same employer.
Calculation of vacation pay
184.‍01 An employee is entitled to vacation pay equal to:
(a) 4% of their wages during the year of employment in respect of which they are entitled to the vacation;
(b) 6% of their wages during the year of employment in respect of which they are entitled to the vacation, if they have completed at least five consecutive years of employment with the same employer; and
(c) 8% of their wages during the year of employment in respect of which they are entitled to the vacation, if they have completed at least 10 consecutive years of employment with the same employer.
455 Subsection 187.‍1(2) of the Act is replaced by the following:
Application of section 209.‍1
(2) If an employee interrupts a vacation to take leave under any of sections 205.‍1, 206, 206.‍1 and 206.‍3 to 206.‍9 and resumes the vacation immediately at the end of that leave, section 209.‍1 applies to them as if they did not resume the vacation before returning to work.
456 Paragraph 188(b) of the Act is replaced by the following:
(b) the applicable percentage, under section 184.‍01, of the wages of the employee during any part of the completed portion of their year of employment in respect of which vacation pay has not been paid to them.
457 (1) Subsection 189(1) of the Act is replaced by the following:
Transfer
189 (1) Despite the lease or transfer of a work, undertaking or business, or any part of a work, undertaking or business, from one employer to another employer by sale, merger or otherwise, the employment of the employee, before and after the lease or transfer, who is employed in or in connection with the operation of that work, undertaking or business, is, for the purposes of this Division, deemed to be continuous with one employer if the work, undertaking or business
(a) is a federal work, undertaking or business; or
(b) becomes a federal work, undertaking or business due to the lease or transfer.
Retendering
(1.‍1) If, due to a contract being awarded through a retendering process, a second employer becomes responsible for carrying out any particular federal work, undertaking or business, or part of one, that was previously carried out by a first employer, an employee who is employed in or in connection with the its operation before and after the retendering, is, for the purposes of this Division, deemed to be continuously employed with one employer.
Non-application
(1.‍2) Subsections (1) and (1.‍1) do not apply if the employee’s first day of employment by the second employer is more than 13 weeks after the day that is the earlier of
(a) the employee’s last day of employment by the first employer; and
(b) the day on which the federal work, undertaking or business is transferred or the first day the second employer carries out the federal work, undertaking or business, as the case may be.
Period of continuous employment
(1.‍3) For greater certainty, if an employer’s work, undertaking or business becomes a federal work, undertaking or business due to a change in its activities, for the purposes of this Division, an employee’s period of continuous employment by the employer includes any period in which the work, undertaking or business in or in connection with the operation of which the employee is employed was not a federal work, undertaking or business.
Calculation of period of employment
(1.‍4) If subsection (1) or (1.‍1) applies in respect of an employee, any period between their employment by the first employer and their employment by the second employer is not included in the calculation of their period of continuous employment.
Exception
(1.‍5) For the purposes of an employee’s employment by the second employer, this section does not apply in respect of the calculation of the employee’s entitlement under section 230 if the first employer complied with that section in respect of their employment by that employer.
Exception — severance pay
(1.‍6) For the purposes of an employee’s employment by the second employer, this section does not apply in respect of the calculation of their entitlement to severance pay under section 235 if the first employer paid them severance pay in respect of their employment by that employer.
(2) Subsection 189(1.‍5) of the Act is replaced by the following:
Exception
(1.‍5) For the purposes of an employee’s employment by the second employer, this section does not apply in respect of the calculation of the employee’s entitlement under section 230, if the first employer complied with subsection 212.‍1(1) or section 230, as the case may be, in respect of their employment by that employer.
458 (1) Subsection 196(1) of the Act is replaced by the following:
Holiday pay
196 (1) Subject to subsections (2) and (4), an employer shall, for each general holiday, pay an employee holiday pay equal to at least one twentieth of the wages, excluding overtime pay, that the employee earned with the employer in the four-week period immediately preceding the week in which the general holiday occurs.
(2) Subsections 196(3) and (5) of the Act are repealed.
459 Subsection 197(3) of the Act is repealed.
460 Paragraph 203(2)‍(b) of the Act is replaced by the following:
(b) modifying, to the extent that the Governor in Council considers necessary, the provisions of Division I.‍1, IV, V, VII, VIII, IX, X, XI, XIII or XIV so that, as far as practicable, employees engaged in multi-employer employment will be entitled to the same rights and benefits under that Division as employees employed by one employer.
461 The Act is amended by adding the following after section 203:
DIVISION VI.‍1 
Temporary Help Agencies
Application
203.‍01 This Division applies to an employer who is a temporary help agency and to those of its employees who perform work assignments in its clients’ industrial establishments.
Prohibition
203.‍1 (1) An employer is prohibited from
(a) charging a fee to a person in connection with him or her becoming its employee;
(b) charging a fee to its employee for assigning or attempting to assign him or her to perform work for a client;
(c) charging a fee to its employee for any assignment or job preparation services, including assisting him or her in preparing resumes or preparing for job interviews;
(d) charging a fee to its employee for him or her establishing an employment relationship with one of its clients;
(e) charging a fee to a client for establishing an employment relationship with an employee if the day on which the employee’s first assignment with the client started is more than six months before the day on which the client establishes the employment relationship with the employee; and
(f) preventing or attempting to prevent an employee from establishing an employment relationship with a client.
Payment
(2) If an employee pays any fee described in any of paragraphs (1)‍(a) to (d), the employer must pay to the employee an amount equal to that fee.
Equal treatment
203.‍2 (1) An employer is prohibited from paying an employee a rate of wages that is less than the rate the client pays to its employee if
(a) they work in the same industrial establishment;
(b) they perform substantially the same kind of work;
(c) the performance of that work requires substantially the same skill, effort and responsibility;
(d) their work is performed under similar working conditions; and
(e) any other factor that may be prescribed by regulation is present.
Exception
(2) Subsection (1) does not apply if the difference in employees’ rates of wages is due to a system based on
(a) seniority;
(b) merit;
(c) the quantity or quality of each employee’s production; or
(d) any other criterion that may be prescribed by regulation.
Prohibition — reduction in rate of wages
(3) A client is prohibited from reducing their employee’s rate of wages in order to enable the employer to comply with subsection (1).
Request for review
203.‍3 (1) If an employee who believes that their rate of wages does not comply with subsection 203.‍2(1) makes a written request to the employer for a review of the rate, the employer must, within 90 days after receiving the request, conduct a review of the employee’s rate of wages and provide the employee with a written response that includes
(a) a statement that the employer has increased their rate of wages in order to comply with subsection 203.‍2(1); or
(b) a statement, including reasons, that the employer has not increased their rate of wages.
Payment of wages
(2) If an employer increases an employee’s rate of wages in order to comply with subsection 203.‍2(1), the employer must pay the employee an amount equal to the difference between the two rates of wages from the day on which the employee makes their request under subsection (1) to the date on which the employer starts paying the employee the increased rate of wages.
Prohibition — dismissal etc.
(3) An employer is prohibited from dismissing, suspending, laying off, demoting or disciplining an employee because the employee has made a request under subsection (1) or taking such a request into account in any decision to promote or train the employee or to provide an assignment to them.
Inspections and complaints
203.‍4 If an inspection that relates to an employer’s compliance with this Division is carried out under this Part or a complaint is made under section 251.‍01(1) that relates to the contravention of this Division by the employer, section 249 applies in respect of the employer’s clients as if they were the employer.
Regulations
203.‍5 The Governor in Council may make regulations
(a) defining any term for the purposes of this Division;
(b) setting out factors for the purpose of paragraph 203.‍2(1)‍(e);
(c) setting out criteria for the purpose of paragraph 203.‍2(2)‍(d);
(d) modifying the provisions of any section of this Division for the purpose of the application of this Division to any class of employees; and
(e) exempting any class of employees from the application of any provision of this Division.
462 The heading of Division VII of Part III of the Act is replaced by the following:
Maternity-related Reassignment and Leave and Other Leaves
463 Subsection 204(2) of the Act is replaced by the following:
Certificate
(2) An employee’s request under subsection (1) must be accompanied by a certificate from a health care practitioner of the employee’s choice indicating the expected duration of the potential risk and the activities or conditions to avoid in order to eliminate the risk.
464 (1) Subsections 205(3) and (4) of the Act are replaced by the following:
Onus of proof
(3) The onus is on the employer to show that a modification of job functions or a reassignment that would avoid the activities or conditions indicated in the certificate issued under subsection 204(2) is not reasonably practicable.
Employee to be informed
(4) If the employer concludes that a modification of job functions or a reassignment that would avoid the activities or conditions indicated in the certificate is not reasonably practicable, the employer shall so inform the employee in writing.
(2) Subsection 205(6) of the Act is replaced by the following:
Employee’s right to leave
(6) An employee referred to in subsection (4) is entitled to and shall be granted a leave of absence for the duration of the risk as indicated in the certificate.
465 Sections 205.‍1 and 205.‍2 of the Act are replaced by the following:
Entitlement to leave
205.‍1 An employee who is pregnant or nursing is entitled to and shall be granted a leave of absence during the period from the beginning of the pregnancy to the end of the twenty-fourth week following the birth, if she provides the employer with a certificate issued by a health care practitioner of her choice indicating that she is unable to work by reason of the pregnancy or nursing and indicating the duration of that inability.
Employee’s duty to inform employer
205.‍2 An employee whose job functions have been modified, who has been reassigned or who is on a leave of absence shall give at least two weeks’ notice in writing to the employer of any change in the duration of the risk or in the inability as indicated in the certificate issued by a health care practitioner, unless there is a valid reason why that notice cannot be given, and the notice must be accompanied by a new certificate.
466 Subsection 206(1) of the Act is replaced by the following:
Entitlement to leave
206 (1) Every employee is entitled to and shall be granted a leave of absence from employment of up to 17 weeks, which leave may begin not earlier than 13 weeks prior to the estimated date of her confinement and end not later than 17 weeks following the actual date of her confinement, if the employee provides her employer with a certificate of a health care practitioner certifying that she is pregnant.
467 (1) Subsection 206.‍1(1) of the Act is replaced by the following:
Entitlement to leave
206.‍1 (1) Subject to subsections (2) and (3), every employee is entitled to and shall be granted a leave of absence from employment of up to 63 weeks to care for a newborn child of the employee or a child who is in the care of the employee for the purpose of adoption under the laws governing adoption in the province in which the employee resides.
(2) Subsection 206.‍1(2.‍1) of the Act is replaced by the following:
Extension of period
(2.‍1) The period referred to in subsection (2) is extended by the number of weeks during which the employee is on leave under any of sections 206.‍3 to 206.‍5 and 206.‍9, is absent due to a reason referred to in subsection 239(1) or 239.‍1(1) or is on leave under any of paragraphs 247.‍5(1)‍(a), (b) and (d) to (g).
(3) Subsection 206.‍1(2.‍4) of the Act is replaced by the following:
Interruption
(2.‍4) The employee may interrupt the leave referred to in subsection (1) in order to permit the employee to take leave under any of sections 206.‍3 to 206.‍5 and 206.‍9, to be absent due to a reason referred to in subsection 239(1) or 239.‍1(1) or to take leave under any of paragraphs 247.‍5(1)‍(a), (b) and (d) to (g).
(4) Subsection 206.‍1(4) of the Act is replaced by the following:
Exception — medical leave
(4) Except to the extent that it is inconsistent with subsection 239(7), section 209.‍1 applies to an employee who interrupted the leave referred to in subsection (1) in order to be absent due to a reason referred to in subsection 239(1).
468 (1) Subsection 206.‍3(1) of the Act is replaced by the following:
Definitions
206.‍3 (1) For the purposes of this section, care, family member and support have, subject to the regulations, the same meanings as in the regulations made under the Employment Insurance Act and week means the period between midnight on Saturday and midnight on the immediately following Saturday.
(2) The portion of subsection 206.‍3(2) of the Act before paragraph (a) is replaced by the following:
Entitlement to leave
(2) Subject to subsections (3) to (8), every employee is entitled to and shall be granted a leave of absence from employment of up to 28 weeks to provide care or support to a family member of the employee if a health care practitioner issues a certificate stating that the family member has a serious medical condition with a significant risk of death within 26 weeks from
(3) Subsection 206.‍3(2.‍1) of the Act is repealed.
(4) Subsection 206.‍3(3.‍1) of the English version of the Act is replaced by the following:
Certificate not necessary
(3.‍1) For greater certainty, but subject to subsection (3), for leave under this section to be taken after the end of the period of 26 weeks set out in subsection (2), it is not necessary for a health care practitioner to issue an additional certificate under that subsection (2).
469 (1) Subsection 206.‍4(1) of the Act is replaced by the following:
Definitions
206.‍4 (1) For the purposes of this section, care, critically ill adult, critically ill child, family member and support have, subject to the regulations, the same meanings as in the regulations made under the Employment Insurance Act and week has the same meaning as in subsection 206.‍3(1).
(2) The portion of subsection 206.‍4(2) of the Act before paragraph (a) is replaced by the following:
Leave — 37 weeks
(2) Every employee who is a family member of a critically ill child is entitled to and shall be granted a leave of absence from employment of up to 37 weeks in order to care for or support that child if a health care practitioner has issued a certificate that
(3) The portion of subsection 206.‍4(2.‍1) of the Act before paragraph (a) is replaced by the following:
Leave — 17 weeks
(2.‍1) Every employee who is a family member of a critically ill adult is entitled to and shall be granted a leave of absence from employment of up to 17 weeks in order to care for or support that adult if a health care practitioner has issued a certificate that
(4) Subsection 206.‍4(3) of the Act is repealed.
(5) Subparagraph 206.‍4(4)‍(a)‍(ii) of the Act is replaced by the following:
(ii) if the leave begins before the day on which the certificate is issued, the day from which the health care practitioner certifies that the child or adult, as the case may be, is critically ill; and
470 Subsections 206.‍5(2) and (3) of the Act are replaced by the following:
Leave — 104 weeks
(2) Every employee is entitled to and shall be granted a leave of absence from employment of up to 104 weeks if the employee is the parent of a child who has died and it is probable, considering the circumstances, that the child died as a result of a crime.
Leave — 52 weeks
(3) Every employee is entitled to and shall be granted a leave of absence from employment of up to 52 weeks if the employee is the parent of a child who has disappeared and it is probable, considering the circumstances, that the child disappeared as a result of a crime.
471 The Act is amended by adding the following after section 206.‍8:
Leave for Court or Jury Duty
Entitlement to leave
206.‍9 Every employee is entitled to and shall be granted a leave of absence from employment to attend court to
(a) act as a witness in a proceeding;
(b) act as a juror in a proceeding; or
(c) participate in a jury selection process.
472 Subsection 207.‍02(3) of the Act is replaced by the following:
Exception — medical leave
(3) Except to the extent that it is inconsistent with subsection 239(7), 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).
473 Subsection 207.‍2(4) of the Act is replaced by the following:
Certificate
(4) The employer may, in writing and no later than 15 days after an employee’s return to work, require the employee to provide a certificate issued by a health care practitioner attesting to the child’s hospitalization.
474 (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 206.‍9 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.
(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 206.‍9 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.
(3) Subsections 207.‍3(3) and (4) of the Act are replaced by the following:
Notice — leave of more than four weeks
(3) If the length of the leave taken under any of sections 206.‍3 to 206.‍5 and 206.‍9 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, 206.‍5 or 206.‍9 and of any change in the length of leave that the employee intends to take.
475 Section 209.‍22 of the Act is replaced by the following:
Status of certificate
209.‍22 A certificate issued by a health care practitioner under this Division is conclusive proof of the statements contained in it.
476 Subsection 209.‍3(2) of the Act is replaced by the following:
Prohibition
(2) The prohibitions set out in subsection (1) also apply in respect of an employee who has taken a leave of absence under any of sections 206.‍3 to 206.‍9.
477 (1) Paragraph 209.‍4(a) of the Act is replaced by the following:
(a) specifying the absences from employment that are deemed not to have interrupted continuous employment referred to in any of sections 206.‍6 to 206.‍8;
(2) Paragraphs 209.‍4(e) and (e.‍1) of the Act are replaced by the following:
(e) prescribing other persons to be included in the meanings of family member in subsections 206.‍3(1) and 206.‍4(1);
(e.‍1) adapting the terminology of the definitions of care, critically ill adult, critically ill child, family member and support in the regulations made under the Employment Insurance Act for the purposes of the definitions of those terms in subsections 206.‍3(1) and 206.‍4(1) of this Act;
(3) Paragraph 209.‍4(g) of the Act is replaced by the following:
(g) prescribing shorter periods of consecutive months of continuous employment for the purposes of subsections 206.‍6(2), 206.‍7(2.‍1) and 206.‍8(1);
478 (1) The definition redundant employee in section 211 of the Act is replaced by the following:
redundant employee means an employee whose employment is terminated in a group termination of employment or whose employment is to be terminated in accordance with a notice under subsection 212(1).‍ (surnuméraire)
(2) Section 211 of the Act is amended by adding the following in alphabetical order:
group notice period means the 16-week period preceding the group termination period.‍ (période de préavis de licenciement collectif)
group termination of employment means the termination by an employer, either simultaneously or within any four-week period, determined in accordance with any regulations, of the employment of a group of 50 or more employees — or of any lesser number of employees that is prescribed by regulations that are applicable to the employer — within a particular industrial establishment. (licenciement collectif)
group termination period means the four-week period, determined in accordance with any regulations, starting on the date of the first termination of employment identified in a notice of group termination of employment given under subsection 212(1).‍ (période de licenciement collectif)
(3) Section 211 of the Act is renumbered as subsection 211(1) and is amended by adding the following:
Application
(2) For the purposes of this Division, if an employer gives notice under subsection 212(1) and the number of redundant employees whose employment is terminated is less than 50 — or any lesser number that is prescribed by regulations that are applicable to the employer — the termination of those employees is deemed to be a group termination of employment.
479 Subsections 212(1) and (2) of the Act are replaced by the following:
Notice — Minister
212 (1) An employer must give notice to the Minister, in writing, of any group termination of employment at least 16 weeks before the first date of termination of employment of an employee in the group.
Exception
(1.‍1) If an employer terminates the employment of at least 50 employees — or any lesser number that is prescribed by regulations that are applicable to the employer — on the same day and pays them at least 16 weeks’ wages under paragraph 212.‍1(1)‍(b), the group notice period is deemed to begin on that day and the notice referred to in subsection (1) is to be given at least 48 hours before that date.
Copy of notice
(2) A copy of any notice given under this section must be given immediately by the employer to the Minister of Employment and Social Development and the Canada Employment Insurance Commission.
Copy of notice — union and redundant employee
(2.‍1) Subject to subsection (2.‍2), the employer must immediately give a copy of any notice given under subsection (1) to any trade union representing a redundant employee, and if any redundant employee is not represented by a trade union, a copy of that notice must be given immediately to the employee or immediately posted by the employer in a conspicuous place within the industrial establishment in which that employee is employed.
Copy of notice — subsection (1.‍1)
(2.‍2) If subsection (1.‍1) applies, the employer must give a copy of the notice to any trade union representing a redundant employee referred to in that subsection on the date of the group termination of employment.
480 Section 213 of the Act is replaced by the following:
Redundant employee — employment terminated
212.‍1 (1) In addition to giving notice under section 212, the employer must give each redundant employee whose employment is terminated during the group notice period or the group termination period
(a) notice in writing of the employer’s intention to terminate their employment on a date specified in the notice, which cannot be before the day after the group notice period ends, at least eight weeks before that date;
(b) wages in lieu of notice, at their regular rate of wages for their regular hours of work, for at least eight weeks or, if it is greater, the number of weeks between the day on which their employment is terminated and the day on which the group notice period ends; or
(c) any combination of notice and amounts of wages in lieu of notice so that the total of the number of weeks of notice in writing and the number of weeks for which wages are paid in lieu of notice is equivalent to at least eight weeks or, if it is greater, the number of weeks between the day on which the redundant employee is given notice of the date of the termination of their employment and the day on which the group notice period ends.
Failure to give group notice
(2) For the purposes of calculating a redundant employee’s entitlement under subsection (1), if an employer does not give notice under section 212, the group notice period is deemed to start on the earlier of the day on which the redundant employee receives written notice of the termination of their employment and the day of the termination of the employment of the redundant employee.
Insufficient group notice
(3) For the purposes of calculating a redundant employee’s entitlement under subsection (1), if an employer gives notice under subsection 212(1) fewer than 16 weeks before the date of the termination of the employment of the redundant employee, the group notice period is deemed to start on the earlier of the day on which the employer gives notice under that subsection and the day on which the redundant employee receives written notice of the termination of their employment.
Collective agreement
(4) If an employer is bound by a collective agreement that contains a provision authorizing a redundant employee to displace another employee on the basis of seniority, the displaced employee is a redundant employee for the purposes of this Division.
Notice
(5) If a redundant employee displaces another employee, the employer must give the displaced redundant employee notice under subsection (1) and must give a copy of that notice to the trade union that is a party to the collective agreement.
Conditions of employment
(6) If an employer gives notice under paragraph (1)‍(a) or (c), the employer
(a) is prohibited from reducing the rate of wages or altering any other term or condition of employment of the redundant employee except with the written consent of that employee; and
(b) must, between the time when the notice is given and the day on which the employee’s employment is terminated, pay to them their regular rate of wages for their regular hours of work.
Expiration of notice
(7) If a redundant employee to whom notice is given under paragraph (1)‍(a) or (c) continues to be employed by the employer for more than two weeks after the date specified in the notice, the employer is prohibited from terminating the employment of the employee, unless
(a) it is with their written consent;
(b) it is by way of dismissal for just cause;
(c) it is a termination of employment under another group termination and the employer complies with this Division; or
(d) it is an individual termination of employment and the employer complies with Division X.
Statement of benefits
(8) An employer must give each redundant employee whose employment is terminated a statement in writing that sets out their vacation benefits, wages, severance pay and any other benefits and pay arising from their employment with the employer as at the date of the statement. The statement must be given to the employee
(a) in the case of an employee who receives notice under paragraph (1)‍(a), as soon as possible, but not later than two weeks before the date of the termination of their employment;
(b) in the case of an employee who receives wages in lieu of notice under paragraph (1)‍(b), not later than the date of the termination of their employment; and
(c) in the case of an employee who receives a combination of notice and wages in lieu of notice under paragraph (1)‍(c), as soon as possible, but not later than two weeks before the date of the termination of their employment unless the period of notice is shorter, in which case, the day on which notice is given to the employee of the date of the termination of their employment.
Cooperation with Commission
213 An employer who carries out a group termination and any trade union representing a redundant employee must give the Canada Employment Insurance Commission any information requested by it for the purpose of assisting any redundant employee and must cooperate with the Commission to facilitate the re-establishment in employment of that employee.
Transitional support measures
213.‍1 (1) Unless the employer gives a redundant employee referred to in subsection 212.‍1(1) notice under paragraph 212.‍1(1)‍(a), they must provide the transitional support measures set out in the regulations to that redundant employee.
Amount payable
(2) If an employer fails to provide the transitional support measures required under subsection (1), the redundant employee is entitled to be paid an amount equal to the prescribed value of those measures.
481 (1) Section 227 of the Act is amended by adding the following after paragraph (a):
(a.‍1) prescribing circumstances where an employer is exempted from the application of a provision of this Division and any measure that that employer must take in respect of redundant employees;
(2) Section 227 of the Act is amended by adding the following after paragraph (b):
(b.‍1) establishing the method of determining the four-week period referred to in the definition group termination of employment;
(b.‍2) establishing the method of determining the four-week period referred to in the definition group termination period;
(3) Section 227 of the Act is amended by striking out “and” at the end of paragraph (c) and by adding the following after paragraph (d):
(e) defining the expressions “regular rate of wages” and “regular hours of work”; and
(f) respecting transitional support measures to be provided under section 213.‍1, including establishing the value of those measures for the purposes of subsection 213.‍1(2).
482 Section 228 of the Act is repealed.
483 The Act is amended by adding the following after the heading of Division X of Part III of the Act:
Application
229.‍1 This Division does not apply to an employee whose termination of employment is by way of dismissal for just cause.
484 Section 229.‍1 of the Act is replaced by the following:
Application
229.‍1 This Division does not apply to an employee
(a) who is a redundant employee to whom subsection 212.‍1(1) applies; or
(b) whose termination of employment is by way of dismissal for just cause.
485 Subsections 230(1) and (2) of the Act are replaced by the following:
Employer’s duty
230 (1) An employer who terminates the employment of an employee must give the employee
(a) notice in writing of the employer’s intention to terminate their employment on a date specified in the notice, at least the applicable number of weeks set out in subsection (1.‍1) before that date;
(b) wages in lieu of notice, at their regular rate of wages for their regular hours of work, for at least the applicable number of weeks set out in subsection (1.‍1); or
(c) any combination of notice and amounts of wages in lieu of notice so that the total of the number of weeks of notice in writing and the number of weeks for which wages are paid in lieu of notice is equivalent to at least the applicable number of weeks set out in subsection (1.‍1).
Notice period
(1.‍1) The applicable number of weeks for the purposes of subsections (1) and (2) is
(a) two weeks, if the employee has completed at least three consecutive months of continuous employment with the employer;
(b) three weeks, if the employee has completed at least three consecutive years of continuous employment with the employer;
(c) four weeks, if the employee has completed at least four consecutive years of continuous employment with the employer;
(d) five weeks, if the employee has completed at least five consecutive years of continuous employment with the employer;
(e) six weeks, if the employee has completed at least six consecutive years of continuous employment with the employer;
(f) seven weeks, if the employee has completed at least seven consecutive years of continuous employment with the employer; and
(g) eight weeks, if the employee has completed at least eight consecutive years of continuous employment with the employer.
Notice to trade union
(2) If an employer is bound by a collective agreement that contains a provision authorizing an employee whose position becomes redundant to displace another employee on the basis of seniority, and the position of an employee who is so authorized becomes redundant, the employer must give at least the applicable number of weeks’ notice set out in subsection (1.‍1) in writing to the trade union that is a party to the collective agreement and to the employee that the employee’s position has become redundant.
Rights of displaced employee
(2.‍1) For greater certainty, any employee who is displaced and whose employment is terminated is entitled to and shall be given notice or wages in lieu of notice under subsection (1).
Statement of benefits
(2.‍2) An employer must give any employee whose employment is terminated a statement in writing that sets out their vacation benefits, wages, severance pay and any other benefits and pay arising from their employment with the employer as at the date of the statement. The statement must be given to the employee
(a) in the case of an employee who receives notice under paragraph (1)‍(a), as soon as possible, but not later than two weeks before the date of the termination of their employment;
(b) in the case of an employee who receives wages in lieu of notice under paragraph (1)‍(b), not later than the date of the termination of their employment; and
(c) in the case of an employee who receives a combination of notice and wages in lieu of notice under paragraph (1)‍(c), as soon as possible, but not later than two weeks before the date of the termination of their employment unless the period of notice is shorter, in which case, the day on which notice is given to the employee of the date of the termination of their employment.
486 The Act is amended by adding the following after section 238:
DIVISION XII.‍1 
Reimbursement of Work-related Expenses
Entitlement
238.‍1 (1) Subject to subsection (2), an employee is entitled to and the employer shall provide reimbursement of reasonable work-related expenses.
Exception
(2) An employee is not entitled to be reimbursed for
(a) an expense that is ineligible under any regulation made under this Division;
(b) in the case of an employee who is subject to a collective agreement, an expense that the employee is required to pay in accordance with the collective agreement or any other written agreement between the trade union and the employer; or
(c) in the case of an employee who is not subject to a collective agreement, an expense that the employee is required to pay in accordance with any written agreement between themselves and the employer.
Payment
(3) The employer shall pay the employee any amount that is payable under this section
(a) in the case of an employee who is subject to a collective agreement, within the time limit set out under the collective agreement or any other written agreement between the trade union and the employer;
(b) in the case of an employee who is not subject to a collective agreement, within the time limit set out under a written agreement between themselves and the employer; and
(c) in any other case, within the time limit prescribed by regulation.
Regulations
238.‍2 The Governor in Council may make regulations for the purposes of this Division including regulations prescribing factors to consider in determining if an expense is or is not work-related and prescribing factors to consider in determining if an expense is or is not reasonable.
487 Section 239 of the Act and the heading of Division XIII before it are replaced by the following:
Medical Leave
Entitlement to leave
239 (1) Every employee is entitled to and shall be granted a medical leave of absence from employment of up to 17 weeks as a result of
(a) personal illness or injury;
(b) organ or tissue donation; or
(c) medical appointments during working hours.
Certificate
(2) If a medical leave of absence is three days or longer, the employer may require that the employee provide a certificate issued by a health care practitioner certifying that the employee was incapable of working for the period of time that they were absent from work.
Notice to employer
(3) If an employee intends to take a medical leave of absence, they must give written notice to the employer of the day on which the leave is to begin and the expected duration of the leave at least four weeks before that day, unless there is a valid reason why that notice cannot be given, in which case the employee must provide the employer with written notice as soon as possible.
Change — in length of leave
(4) An employee must provide the employer with written notice of any change in the length of their medical leave of absence as soon as possible.
Employment opportunities
(5) An employee is entitled, on written request, to be informed in writing of every employment, promotion or training opportunity that arises during the period when the employee is on a medical leave of absence under this Division and for which the employee is qualified, and on receiving that request, the employer must provide the information to the employee.
Prohibition
(6) Subject to subsection (7), an employer is prohibited from dismissing, suspending, laying off, demoting or disciplining an employee because the employee intends to take or has taken a medical leave of absence or taking such an intention or absence into account in any decision to promote or train the employee.
Exception
(7) An employer may assign to a different position, with different terms and conditions of employment, any employee who, after a medical leave of absence, is unable to perform the work performed by the employee prior to the absence.
Benefits continue
(8) The pension, health and disability benefits and the seniority of an employee who is absent from work due to medical leave under this Division accumulate during the entire period of the medical leave of absence.
Contributions by employee
(9) If contributions are required from an employee in order for the employee to be entitled to a benefit referred to in subsection (8), the employee is responsible for and must, within a reasonable time, pay those contributions for the period of any medical leave of absence unless, at the commencement of the absence or within a reasonable time after, the employee notifies the employer of the employee’s intention to discontinue contributions during that period.
Contributions by employer
(10) An employer who pays contributions in respect of a benefit referred to in subsection (8) must continue to pay those contributions during an employee’s medical leave of absence in at least the same proportion as if the employee were not absent, unless the employee does not pay the employee’s contributions, if any, within a reasonable time.
Failure to pay contributions
(11) For the purposes of calculating the pension, health and disability benefits of an employee in respect of whom contributions have not been paid as required by subsections (9) and (10), the benefits do not accumulate during the medical leave of absence and employment on the employee’s return to work is deemed to be continuous with employment before the employee’s absence.
Deemed continuous employment
(12) For the purposes of calculating benefits, other than benefits referred to in subsection (8), of an employee who is absent from work due to medical leave under this Division, employment on the employee’s return to work shall be deemed to be continuous with employment before the employee’s absence.
Regulations
(13) The Governor in Council may make regulations defining terms for the purposes of this Division.
488 (1) Section 240 of the Act is amended by adding the following after subsection (1):
Limitation
(1.‍1) A person shall not make a complaint under subsection (1) if they have made a complaint that is based on substantially the same facts under either subsection 246.‍1(1) or 247.‍99(1), unless that complaint has been withdrawn.
(2) Subsection 240(3) of the Act is replaced by the following:
Extension of time
(3) The Minister may extend the period set out in subsection (2)
(a) if the Minister is satisfied that a complaint was made within that period to a government official who had no authority to deal with the complaint and that the person making the complaint believed the official had that authority; or
(b) in any circumstances that are prescribed by regulation.
489 Section 241 of the Act is amended by adding the following after subsection (3):
Notice
(4) If the person who made the complaint does not reply to a written communication from the inspector within a period that the inspector considers to be reasonable in the circumstances and a period of at least 30 days, or any longer period that may be prescribed by regulation, has elapsed from the day on which the complaint was made, the inspector may give written notice to the person who made the complaint that they have the period of 30 days, or any longer period that may be prescribed by regulation, set out in the notice to make a written request that the complaint be referred to the Board.
Time limit
(5) Subject to the regulations, if the person who made the complaint does not, within the period set out in the notice, make a written request that the complaint be referred to the Board, the inspector may deem the complaint to be withdrawn.
490 The Act is amended by adding the following after section 241:
Suspension of complaint
241.‍1 (1) If the Board is satisfied that the complainant must take measures before the Board may continue to deal with the complaint referred to it under subsection 241(3), it may, at any time, suspend consideration of the complaint, in whole or in part.
Notice
(2) If the Board suspends consideration of a complaint, the Board shall notify the complainant in writing and specify in the notice
(a) the measures that the complainant must take; and
(b) the period within which they must take those measures.
End of suspension
(3) The suspension ends when, in the Board’s opinion, the measures specified in the notice have been taken.
Rejection of complaint
241.‍2 (1) The Board may reject a complaint referred to it under subsection 241(3), in whole or in part,
(a) if the Board is satisfied that
(i) the complaint is not within its jurisdiction,
(ii) the complaint is frivolous, vexatious or not made in good faith,
(iii) the complaint has been settled in writing between the employer and the complainant,
(iv) there are other means available to the complainant to resolve the subject matter of the complaint that the Board considers should be pursued, or
(v) the subject matter of the complaint has been adequately dealt with through recourse obtained before a court, tribunal, arbitrator or adjudicator; or
(b) if consideration of the complaint was suspended under subsection 241.‍1(1) and if, in the Board’s opinion, the measures specified in the notice under subsection 241.‍1(2) were not taken within the specified period.
Notice of rejection of complaint
(2) If the Board rejects a complaint, it shall notify the complainant in writing, with reasons.
491 Paragraph 242(3.‍1)‍(b) of the Act is replaced by the following:
(b) a procedure for redress has been provided under Part I or Part II of this Act or under any other Act of Parliament.
492 Section 245 of the Act is replaced by the following:
Regulations
245 For the purposes of this Division, the Governor in Council may make regulations
(a) defining the absences from employment that shall be deemed not to have interrupted continuity of employment;
(b) prescribing circumstances for the purposes of paragraph 240(3)‍(b);
(c) prescribing periods for the purposes of subsection 241(4);
(d) prescribing the circumstances under which a complaint is not to be deemed to be withdrawn under subsection 241(5); and
(e) prescribing the conditions that are to be met before a complaint may be deemed to be withdrawn under subsection 241(5).
493 Paragraph 246.‍1(1)‍(a) of the Act is replaced by the following:
(a) the employer has taken action against the employee in contravention of subsection 173.‍01(5), 174.‍1(4), 177.‍1(7), 182.‍2(3) or 203.‍3(3) or section 208, 209.‍3, 238, 239, 239.‍1 or 247.‍96;
494 (1) The portion of subsection 247.‍5(1) of the Act before paragraph (a) is replaced by the following:
Entitlement to leave
247.‍5 (1) An employee who is a member of the reserve force and has completed at least three consecutive months of continuous employment with an employer — or a shorter period that is prescribed for a class of employees to which the employee belongs — is entitled to and shall be granted a leave of absence from employment to take part in the following operations or activities:
(2) Paragraph 247.‍5(1)‍(c) of the Act is replaced by the following:
(c) Canadian Armed Forces military skills training;
(3) Section 247.‍5 of the Act is amended by adding the following after subsection (1):
Maximum of 24 months
(1.‍1) Leaves taken by an employee under paragraphs (1)‍(a) to (d) can total no more than an aggregate of 24 months in any 60-month period.
Exception
(1.‍2) Subsection (1.‍1) does not apply to a leave of absence taken as a result of a national emergency, within the meaning of the Emergencies Act.
(4) Subsection 247.‍5(2) of the Act is replaced by the following:
Designation and delegation
(2) The Minister of National Defence may designate an operation for the purposes of paragraph (1)‍(a) or may authorize another person to do so.
495 (1) Paragraph 247.‍97(d) of the Act is replaced by the following:
(d) defining “military skills training” for the purposes of paragraph 247.‍5(1)‍(c);
(2) Paragraphs 247.‍97(j) and (k) of the Act are repealed.
496 (1) Section 247.‍99 of the Act is amended by adding the following after subsection (1):
Limitation
(1.‍1) An employee shall not make a complaint under subsection (1) if they have made a complaint that is based on substantially the same facts under either subsection 240(1) or 246.‍1(1), unless that complaint has been withdrawn.
(2) Subsection 247.‍99(3) of the Act is replaced by the following:
Extension of time
(3) The Minister may extend the period set out in subsection (2)
(a) if the Minister is satisfied that a complaint was made within that period to a government official who had no authority to deal with the complaint and that the person making the complaint believed the official had that authority; or
(b) in any circumstances that are prescribed by regulation.
(3) The portion of subsection 247.‍99(5) of the Act before paragraph (a) is replaced by the following:
Complaint not settled within reasonable time
(5) If a complaint is not settled under subsection (4) within the period that the inspector endeavouring to assist the parties under that subsection considers to be reasonable in the circumstances, the inspector shall, on the written request of the employee who made the complaint that the complaint be referred to the Board,
(4) Paragraph 247.‍99(5)‍(b) of the Act is replaced by the following:
(b) deliver to the Board the complaint made under subsection (1) and any other statements or documents that the inspector has that relate to the complaint.
(5) Subsection 247.‍99(6) of the Act is replaced by the following:
Notice
(6) If the employee who made the complaint does not reply to a written communication from the inspector within a period that the inspector considers to be reasonable in the circumstances and a period of at least 30 days, or any longer period that may be prescribed by regulation, has elapsed from the day on which the complaint was made, the inspector may give written notice to the employee that they have the period of 30 days, or any longer period that may be prescribed by regulation, set out in the notice to make a written request that the complaint be referred to the Board.
Time limit
(6.‍1) Subject to the regulations, if the employee to whom notice is given under subsection (6) does not, within the period set out in the notice, make a written request that the complaint be referred to the Board, the inspector may deem the complaint to be withdrawn.
Suspension of complaint
(6.‍2) If the Board is satisfied that the complainant must take measures before the Board may continue to deal with the complaint referred to it under subsection (5), it may, at any time, suspend consideration of the complaint, in whole or in part.
Notice
(6.‍3) If the Board suspends consideration of a complaint, the Board shall notify the complainant in writing and specify in the notice
(a) the measures that complainant must take; and
(b) the period within which they must take those measures.
End of suspension
(6.‍4) The suspension ends when, in the Board’s opinion, the measures specified in the notice have been taken.
Rejection of complaint
(6.‍5) The Board may reject a complaint referred to it under subsection (5), in whole or in part,
(a) if the Board is satisfied that
(i) the complaint is not within its jurisdiction,
(ii) the complaint is frivolous, vexatious or not made in good faith,
(iii) the complaint has been settled in writing between the employer and the employee,
(iv) there are other means available to the employee to resolve the subject matter of the complaint that the Board considers should be pursued,
(v) the subject matter of the complaint has been adequately dealt with through recourse obtained before a court, tribunal, arbitrator or adjudicator, or
(vi) in respect of a complaint made by an employee who is subject to a collective agreement, the collective agreement covers the subject matter of the complaint and provides a third-party dispute resolution process; or
(b) if consideration of the complaint was suspended under subsection (6.‍2) and if, in the Board’s opinion, the measures specified in the notice under subsection (6.‍3) were not taken within the specified period.
Notice of rejection of complaint
(6.‍6) If the Board rejects a complaint, it shall notify the employee in writing, with reasons.
(6) The portion of subsection 247.‍99(7) of the Act before paragraph (a) is replaced by the following:
Decision of Board
(7) The Board, after a complaint has been referred to it, shall
(7) The portion of subsection 247.‍99(8) of the Act before paragraph (a) is replaced by the following:
Orders
(8) If the Board decides under subsection (7) that an employer has contravened subsection 247.‍98(4), the Board may, by order, require the employer to cease contravening that subsection and may, if applicable, by order, require the employer to
(8) Paragraphs 247.‍99(8)‍(c) and (d) of the Act are replaced by the following:
(c) pay to the employee or former employee compensation not exceeding the sum that, in the Board’s opinion, is equivalent to the remuneration that would, but for the contravention, have been paid by the employer to the employee or former employee;
(d) rescind any disciplinary action taken in respect of the contravention and pay compensation to the employee, not exceeding the sum that, in the Board’s opinion, is equivalent to any financial or other penalty imposed on the employee by the employer; and
(9) Subsection 247.‍99(9) of the Act is repealed.
497 The Act is amended by adding the following after section 247.‍99:
Order final
247.‍991 (1) Every order of the Board is final and shall not be questioned or reviewed in any court.
No review by certiorari, etc.
(2) No order shall be made, process entered or proceeding taken in any court, whether by way of injunction, certiorari, prohibition, quo warranto or otherwise, to question, review, prohibit or restrain the Board in any proceedings under section 247.‍99.
Enforcement of orders
(3) Any person affected by an order of the Board under subsection 247.‍99(8), or the Minister on the request of such a person, may, after 14 days from the day on which the order is made, or from the day provided in the order for compliance, whichever is later, file a copy of the order in the Federal Court, exclusive of reasons.
Registration
(4) On filing in the Federal Court under subsection (3), an order of the Board shall be registered in the Court and, when registered, has the same force and effect, and all proceedings may be taken in respect of it, as if the order were a judgment obtained in that Court.
Civil remedy
(5) The making of a complaint under subsection 247.‍99(1) does not suspend or affect an employee’s civil remedies against their employer.
Regulations
247.‍992 For the purposes of this Division, the Governor in Council may make regulations
(a) prescribing circumstances for the purposes of paragraph 247.‍99(3)‍(b);
(b) prescribing periods for the purposes of subsection 247.‍99(6);
(c) prescribing the circumstances under which a complaint is not to be deemed to be withdrawn under subsection 247.‍99(6.‍1); and
(d) prescribing the conditions that are to be met before a complaint may be deemed to be withdrawn under subsection 247.‍99(6.‍1).
498 (1) Section 251.‍01 of the Act is amended by adding the following after subsection (1):
Restriction
(1.‍1) If an employee made a request under subsection 182.‍2(1) or 203.‍3(1), they are prohibited from making a complaint in respect of a contravention of subsection 182.‍1(1) or 203.‍2(1), as the case may be, until the earlier of the day on which the period set out in the subsection under which they made the request expires and the day on which they receive the employer’s response under that subsection.
(2) Section 251.‍01 of the Act is amended by adding the following after subsection (2):
Complaints — equal treatment
(2.‍1) Despite subsection (2), a complaint in respect of a contravention of subsection 182.‍1(1) or 203.‍2(1) shall be made within six months from
(a) in the case of an employee who made a request under subsection 182.‍2(1) or 203.‍3(1), the earlier of the day on which the complainant received the employer’s response and the day on which the period set out in the subsection under which they made the request expires; and
(b) in any other case, the day on which the complainant knew, or in the inspector’s opinion ought to have known, of the action or circumstances giving rise to the complaint.
(3) The portion of subsection 251.‍01(3) of the Act before paragraph (a) is replaced by the following:
Extension of time
(3) The Minister may, subject to the regulations, extend the period set out in subsection (2) or (2.‍1)
(4) Subsection 251.‍01(4) of the Act is replaced by the following:
Limitation
(3.‍1) An employee shall not make a complaint under subsection (1) if they have made a complaint that is based on substantially the same facts under any of subsections 240(1), 246.‍1(1) and 247.‍99(1), unless that complaint has been withdrawn.
Exception
(4) Despite subsection (3.‍1), the employee may file a complaint under subsection (1) if it relates only to the payment of their wages or other amounts to which they are entitled under this Part, including amounts referred to in subsections 230(1) and 235(1), but that complaint is suspended until the day on which the complaint made under subsection 240(1), 246.‍1(1) or 247.‍99(1), as the case may be, is withdrawn or resolved.
(5) Subsection 251.‍01(4) of the Act is replaced by the following:
Exception
(4) Despite subsection (3.‍1), the employee may file a complaint under subsection (1) if it relates only to the payment of their wages or other amounts to which they are entitled under this Part, including amounts referred to in subsections 212.‍1(1), 230(1) and 235(1), and that complaint is suspended until the day on which the complaint made under subsection 240(1), 246.‍1(1) or 247.‍99(1), as the case may be, is withdrawn or resolved.
499 Subsection 251.‍02(1) of the Act is replaced by the following:
Suspension of complaint
251.‍02 (1) If an inspector is satisfied that the employee must take measures before the inspector may continue to deal with the complaint made under section 251.‍01, the inspector may, at any time, suspend consideration of the complaint, in whole or in part.
500 (1) Subparagraph 251.‍05(1)‍(a)‍(iii) of the Act is replaced by the following:
(iii) that the complaint has been settled in writing between the employer and the employee,
(2) Subsection 251.‍05(1) 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) subject to the regulations, if an employee to whom notice is given under subsection (1.‍1) does not respond within the period set out in the notice.
(3) Section 251.‍05 of the Act is amended by adding the following after subsection (1):
Notice
(1.‍1) If the employee does not reply to a written communication from the inspector within a period that the inspector considers to be reasonable in the circumstances and a period of at least 30 days, or any longer period that may be prescribed by regulation, have elapsed from the day on which the complaint was made, the inspector may give written notice to the employee that they have the period of 30 days, or any longer period that may be prescribed by regulation, set out in the notice to indicate in writing that they wish to pursue their complaint.
501 Section 251.‍1 of the Act is amended by adding the following after subsection (1.‍1):
Equal treatment
(1.‍2) Despite subsection (1.‍1), if a complaint is made in respect of a contravention of subsection 182.‍1(1) or 203.‍2(1), any payment order respecting that complaint may only take into account the difference in wages from the earlier of the day on which the complaint is made and the day on which the employee makes a request under subsection 182.‍2(1) or 203.‍3(1).
502 The Act is amended by adding the following after section 253:
Information Related to Employment
Copy — employee
253.‍1 (1) An employer must, within the first 30 days of an employee’s employment, provide the employee with a copy of any materials that the Minister makes available and that contains information respecting employers’ and employees’ rights and obligations under this Part and, within 30 days after updated materials are made available, provide the employee with a copy of the updated materials.
Materials to be posted
(2) An employer must post and keep posted the most recent version of the materials referred to in subsection (1), in readily accessible places where it is likely to be seen by employees.
Termination
(3) If an employee’s employment is terminated by the employer, the employer must, not later than the last day of the employee’s employment, provide the employee with a copy of the most recent version of the materials referred to in subsection (1) that relate to terminations of employment.
Employment statement
253.‍2 (1) An employer must, within the first 30 days of an employee’s employment, provide the employee with a written statement containing information relating to their employment that is prescribed by regulation.
Updated information
(2) An employer must provide an employee with an updated employment statement within 30 days after any change is made to the information contained in the last statement that was provided to the employee.
Employer’s duties
(3) An employer must retain a copy of any employment statement provided under this section for 36 months after the employee’s employment with the employer ends and, on request, the employee must be provided with additional copies.
Regulations
(4) The Governor in Council may make regulations prescribing the information that must be included in a employment statement provided under this section.
503 Section 260 of the Act is replaced by the following:
Identity of complainants
260 (1) If a person makes a complaint under this Part and requests that their name and identity be withheld, their name and identity must not be disclosed unless
(a) the disclosure is necessary for the purposes of a prosecution;
(b) the Minister determines that the disclosure is in the public interest; or
(c) an inspector determines that the disclosure is necessary for the investigation of the complaint to be carried out and the complainant consents to the disclosure in writing.
Consent
(2) If a determination is made under paragraph (1)‍(c) and the complainant refuses to provide their consent after being requested to do so in writing, the inspector may deem the complaint to be withdrawn.
504 The Act is amended by adding the following after section 262:
Pilot Projects
Regulations
263 Despite anything in this Part, the Governor in Council may make any regulations that the Governor in Council considers necessary respecting the establishment and operation of one or more pilot projects for testing which possible amendments to this Part or the regulations made under this Part would improve and better protect employees’ rights under this Part, including regulations respecting the manner in which and the extent to which any provision of this Part or the regulations made under this Part applies to a pilot project and adapting any such provision for the purposes of that application.
Repeal
263.‍1 Unless they are repealed earlier, regulations made under section 263 are repealed on the fifth anniversary of the day on which they come into force.
505 (1) Section 264 of the Act is amended by adding the following after paragraph (b):
(b.‍1) extending the application of this Part, in the manner and to the extent provided for in the regulations, to any class of persons;
(2) Paragraph 264(e.‍1) of the Act is replaced by the following:
(e.‍1) respecting the calculation and payment of the wages and other amounts to which an employee whose wages are paid on a commission basis, on a salary plus commission basis or on any other basis other than time is entitled to under Divisions V, VII, VIII, X and XI;
(3) Paragraph 264(1)‍(e.‍1) of the Act is replaced by the following:
(e.‍1) respecting the calculation and payment of the wages and other amounts to which an employee whose wages are paid on a commission basis, on a salary plus commission basis or on any other basis other than time is entitled to under Divisions V, VII, VIII, IX, X and XI;
(4) Paragraph 264(g) of the Act is repealed.
(5) Section 264 of the Act is amended by striking out “and” at the end of paragraph (j.‍1) and by adding the following after that paragraph:
(j.‍2) prescribing the circumstances under which a complaint is not to be rejected under paragraph 251.‍05(1)‍(c);
(j.‍3) prescribing the conditions that are to be met before a complaint may be rejected under paragraph 251.‍05(1)‍(c);
(j.‍4) prescribing periods for the purposes of subsection 251.‍05(1.‍1); and
2017, c. 20
Budget Implementation Act, 2017, No. 1
506 (1) Subsection 356(1) of the Budget Implementation Act, 2017, No. 1 is amended by replacing the subsection 246.‍1(2) that it enacts with the following:
Limitation
(2) An employee shall not make a complaint under subsection (1) if they have made a complaint that is based on substantially the same facts under either subsection 240(1) or 247.‍99(1), unless that complaint has been withdrawn.
(2) Subsection 356(1) of the Act is amended by replacing the subsection 246.‍2(1) that it enacts with the following:
Suspension of complaint
246.‍2 (1) If the Board is satisfied that the employee must take measures before the Board may continue to deal with the complaint made under subsection 246.‍1(1), it may, at any time, suspend consideration of the complaint, in whole or in part.
(3) Subsection 356(1) of the Act is amended by replacing the subparagraph 246.‍3(1)‍(a)‍(iii) that it enacts with the following:
(iii) the complaint has been settled in writing between the employer and the employee,
507 Section 357 of the Act is amended by replacing the subsection 251(1.‍1) that it enacts with the following:
For greater certainty
(1.‍1) For greater certainty, the inspector may, when exercising the powers referred to in subsection (1), make any finding necessary to determine whether an employee is entitled to any wages or other amounts under this Part, including a finding that the employee was dismissed for just cause for the purposes of Division X or XI.
508 Section 359 of the Act is repealed.
509 Section 360 of the Act is amended by replacing the subsection 251.‍06(2) that it enacts with the following:
Limitation
(2) An inspector shall not issue a compliance order under subsection (1) to take any measure that could be set out in an order made under subsection 242(4) or section 246.‍4 or to make any payment that may be the subject of an order made under subsection 251.‍1(1).
510 Section 401 of the Act is repealed.
2017, c. 33
Budget Implementation Act, 2017, No. 2
511 Section 197 of the Budget Implementation Act, 2017, No. 2 is amended by replacing the subsection 174.‍1(1) that it enacts with the following:
Right to refuse
174.‍1 (1) Subject to subsections (2) and (3), an employee may refuse to work the overtime requested by the employer in order to carry out the employee’s family responsibilities referred to in paragraph 206.‍6(1)‍(b) or (c).
512 Section 199 of the Act is amended by adding the following after the subsection 177.‍1(9) that it enacts:
Application of section 189
(10) Section 189 applies for the purposes of this Division.
513 Section 205 of the Act is repealed.
514 (1) Section 206 of the Act is amended by replacing the section 206.‍6 and the heading before it that it enacts with the following:
Personal Leave
Leave — five days
206.‍6 (1) Every employee is entitled to and shall be granted a leave of absence from employment of up to five days in every calendar year for
(a) treating their illness or injury;
(b) carrying out responsibilities related to the health or care of any of their family members;
(c) carrying out responsibilities related to the education of any of their family members who are under 18 years of age;
(d) addressing any urgent matter concerning themselves or their family members;
(e) attending their citizenship ceremony under the Citizenship Act; and
(f) any other reason prescribed by regulation.
Leave with pay
(2) If the employee has completed three consecutive months of continuous employment with the employer, the employee is entitled to the first three days of the leave with pay at their regular rate of wages for their normal hours of work, and such pay shall for all purposes be considered to be wages.
Division of leave
(3) The leave of absence may be taken in one or more periods. The employer may require that each period of leave be of not less than one day’s duration.
Documentation
(4) The employer may, in writing and no later than 15 days after an employee’s return to work, request that the employee provide documentation to support the reasons for the leave. The employee shall provide that documentation only if it is reasonably practicable for them to obtain and provide it.
Regulations
(5) The Governor in Council may make regulations for the purposes of this section, including regulations
(a) setting out the other reasons for taking leave under paragraph (1)‍(f);
(b) defining the expressions “regular rate of wages” and “normal hours of work”; and
(c) specifying the persons who are the employee’s family members.
(2) Section 206 of the Act is amended by adding the following after the subsection 206.‍7(2) that it enacts:
Leave with pay
(2.‍1) If the employee has completed three consecutive months of continuous employment with the employer, the employee is entitled to the first five days of the leave with pay at their regular rate of wages for their normal hours of work, and such pay shall for all purposes be considered to be wages.
(3) Section 206 of the Act is amended by adding the following after the subsection 206.‍7(5) that it enacts:
Regulations
(6) The Governor in Council may make regulations defining the expressions “regular rate of wages” and “normal hours of work” for the purposes of subsection (2.‍1).
515 (1) Subsection 209(1) of the Act is amended by replacing the paragraph 209.‍4(a) that it enacts with the following:
(a) specifying the absences from employment that are considered not to have interrupted continuous employment referred to in any of sections 206, 206.‍1 and 206.‍4 to 206.‍8;
(2) Subsection 209(2) of the Act is amended by replacing the paragraph 209.‍4(g) that it enacts with the following:
(g) prescribing shorter periods of consecutive months of continuous employment for the purposes of subsections 206(1), 206.‍1(1), 206.‍4(2) and (2.‍1), 206.‍5(2) and (3), 206.‍6(2), 206.‍7(2.‍1) and 206.‍8(1);
(3) Subsection 209(3) of the Act is amended by replacing the paragraph 209.‍4(h.‍3) that it enacts with the following:
(h.‍3) prescribing documentation that the employer may request under any of subsections 206.‍6(4), 206.‍7(5) and 206.‍8(3);
516 (1) Subsection 215(1) of the Act is repealed.
(2) Subsection 215(2) of the Act is amended by replacing the paragraph 246.‍1(1)‍(a) that it enacts with the following:
(a) the employer has taken action against the employee in contravention of subsection 173.‍01(5), 174.‍1(4) or 177.‍1(7) or of section 208, 209.‍3, 238, 239, 239.‍1 or 247.‍96;
Transitional Provisions
Section 179 of Canada Labour Code
517 Section 179 of the Canada Labour Code, as enacted by section 448 of this Act, applies to each person who, on the day on which that section 448 comes into force, is 17 years of age and is employed by an employer as if they were 18 years of age so long as they remain employed by that employer in the position they held on that day.
Section 182.‍1 of Canada Labour Code
518 If a collective agreement that is in effect on the day on which section 452 of this Act comes into force contains a provision that permits differences in rates of wages based on employment status and there is a conflict between that provision and section 182.‍1 of the Canada Labour Code, as enacted by that section 452, the provision of the collective agreement prevails to the extent of the conflict until the day that is two years after the day on which that section 452 comes into force.
Subsection 189(1.‍1) of Canada Labour Code
519 Subsection 189(1.‍1) of the Canada Labour Code applies only if the first day on which the second employer referred to in that subsection carries out the federal work, undertaking or business is on or after the day on which section 457 of this Act comes into force.
Section 203.‍2 of Canada Labour Code
520 If a collective agreement that is in effect on the day on which section 461 of this Act comes into force contains a provision that permits differences in rates of wages between employees of a temporary help agency and rates of wages paid to their client’s employees and there is a conflict between that provision and section 203.‍2 of the Canada Labour Code, as enacted by that section 461, the provision of the collective agreement prevails to the extent of the conflict until the day that is two years after the day on which that section 461 comes into force.
Group termination of employment
521 If an employer gives notice under subsection 212(1) of the Canada Labour Code before the day on which section 479 of this Act comes into force, Divisions IX and X of Part III of the Canada Labour Code, as they read on the day on which that notice was given, applies to the employer and to the employees affected by the terminations of employment set out in that notice.
Individual termination of employment
522 If an employer gives notice to an employee under paragraph 230(1)‍(a) of the Canada Labour Code before the day on which section 485 of this Act comes into force, Division X of Part III of the Canada Labour Code, as it read immediately before that coming into force, applies to the employer and to the employee in respect of that individual termination of employment.
Reimbursement of work-related expenses
523 Division XII.‍1 of the Canada Labour Code applies only in respect of expenses incurred on or after the day on which section 486 of this Act comes into force.
Section 239 of Canada Labour Code
524 If section 487 of this Act comes into force during an employee’s absence under Division XIII of the Canada Labour Code, section 239 of the Canada Labour Code, as it read immediately before the coming into force of that section 487, applies in respect of that absence.
Subsection 247.‍5(1.‍1) of Canada Labour Code
525 Subsection 247.‍5(1.‍1) of the Canada Labour Code applies only in respect of leaves that begin on or after the day on which section 494 of this Act comes into force.
Complaints — subsection 247.‍99(1) of Canada Labour Code
526 The Canada Labour Code, as it read immediately before the day on which section 496 of this Act comes into force, applies with respect to any complaint made before that day under subsection 247.‍99(1) of the Canada Labour Code.
Subsection 253.‍1(1) of Canada Labour Code
527 An employer must, within 90 days after the later of the day on which section 502 of this Act comes into force and the day on which materials are first made available under subsection 253.‍1(1) of the Canada Labour Code, provide their employees with a copy of the materials referred to in that subsection.
Subsection 253.‍2(4) of Canada Labour Code
528 If, before the day on which the first regulation made under subsection 253.‍2(4) of the Canada Labour Code, as enacted by section 502 of this Act, comes into force, an employer has not provided an employee with a written statement containing the information set out in the regulation, the employer must, within 90 days after that coming into force, provide the employee with such a statement.
Coordinating Amendments
2000, c. 14
529 (1) In this section, other Act means the Budget Implementation Act, 2000.
(2) Section 43 of the other Act is repealed.
(3) If section 43 of the other Act produces its effects before this section comes into force, then this section is deemed never to have come into force and is repealed.
(4) If section 43 of the other Act produces its effects on the same day as this section, then this section is deemed to have produced its effects before that section 43.
2012, c. 27
530 (1) In this section, other Act means the Helping Families in Need Act.
(2) Paragraph 35(a) of the other Act is amended by replacing the portion of subsection 206.‍1(1) before paragraph (a) that it enacts with the following:
Entitlement to leave
206.‍1 (1) Subject to subsections (2) and (3), every employee is entitled to and shall be granted a leave of absence from employment of up to 63 weeks to care for
(3) Paragraph 35(c) of the other Act is repealed.
(4) If section 35 of the other Act produces its effects before this section comes into force, then
(a) this section is deemed never to have come into force and is repealed; and
(b) the portion of subsection 206.‍1(1) of the Canada Labour Code before paragraph (a) is replaced by the following:
Entitlement to leave
206.‍1 (1) Subject to subsections (2) and (3), every employee is entitled to and shall be granted a leave of absence from employment of up to 63 weeks to care for
(5) If section 35 of the other Act produces its effects on the same day as this section, then this section is deemed to have produced its effects before that section 35.
2015, c. 36
531 (1) In this section, other Act means the Economic Action Plan 2015, No. 1.
(2) If subsection 92(3) of the other Act comes into force before subsection 505(2) of this Act, then that subsection 505(2) is replaced by the following:
(2) Paragraph 264(1)‍(e.‍1) of the Act is replaced by the following:
(e.‍1) respecting the calculation and payment of the wages and other amounts to which an employee whose wages are paid on a commission basis, on a salary plus commission basis or on any other basis other than time is entitled to under Divisions V, VII, VIII, X and XI;
(3) If subsection 92(3) of the other Act comes into force on the same day as subsection 505(2) of this Act, then that subsection 505(2) is deemed to have come into force before that subsection 92(3).
(4) If subsection 92(3) of the other Act comes into force before subsection 505(4) of this Act, then that subsection 505(4) is replaced by the following:
(4) Paragraph 264(1)‍(g) of the Act is repealed.
(5) If subsection 92(3) of the other Act comes into force on the same day as subsection 505(4) of this Act, then that subsection 505(4) is deemed to have come into force before that subsection 92(3).
(6) If subsection 92(3) of the other Act comes into force before subsection 505(5) of this Act, then that subsection 505(5) is replaced by the following:
(5) Subsection 264(1) of the Act is amended by striking out “and” at the end of paragraph (j.‍1) and by adding the following after that paragraph:
(j.‍2) prescribing the circumstances under which a complaint is not to be rejected under paragraph 251.‍05(1)‍(c);
(j.‍3) prescribing the conditions that are to be met before a complaint may be rejected under paragraph 251.‍05(1)‍(c);
(j.‍4) prescribing periods for the purposes of subsection 251.‍05(1.‍1); and
(7) If subsection 92(3) of the other Act comes into force on the same day as subsection 505(5) of this Act, then that subsection 505(5) is deemed to have come into force before that subsection 92(3).
2017, c. 20
532 (1) In this section, other Act means the Budget Implementation Act, 2017, No. 1.
(2) If subsection 356(1) of the other Act comes into force before section 506 of this Act, then
(a) that section 506 is deemed never to have come into force and is repealed;
(b) subsection 246.‍1(2) of the Canada Labour Code is replaced by the following:
Limitation
(2) An employee shall not make a complaint under subsection (1) if they have made a complaint that is based on substantially the same facts under either subsection 240(1) or 247.‍99(1), unless that complaint has been withdrawn.
(c) subsection 246.‍2(1) of the Canada Labour Code is replaced by the following:
Suspension of complaint
246.‍2 (1) If the Board is satisfied that the employee must take measures before the Board may continue to deal with the complaint made under subsection 246.‍1(1), it may, at any time, suspend consideration of the complaint, in whole or in part.
(d) subparagraph 246.‍3(1)‍(a)‍(iii) of the Canada Labour Code is replaced by the following:
(iii) the complaint has been settled in writing between the employer and the employee,
(3) If subsection 356(1) of the other Act comes into force on the same day as section 506 of this Act, then that section 506 is deemed to have come into force before that subsection 356(1).
(4) If section 357 of the other Act comes into force before section 507 of this Act, then
(a) that section 507 is deemed never to have come into force and is repealed; and
(b) subsection 251(1.‍1) of the Canada Labour Code is replaced by the following:
For greater certainty
(1.‍1) For greater certainty, the inspector may, when exercising the powers referred to in subsection (1), make any finding necessary to determine whether an employee is entitled to any wages or other amounts under this Part, including a finding that the employee was dismissed for just cause for the purposes of Division X or XI.
(5) If section 357 of the other Act comes into force on the same day as section 507 of this Act, then that section 507 is deemed to have come into force before that section 357.
(6) If section 360 of the other Act comes into force before section 509 of this Act, then
(a) that section 509 is deemed never to have come into force and is repealed; and
(b) subsection 251.‍06(2) of the Canada Labour Code is replaced by the following:
Limitation
(2) An inspector shall not issue a compliance order under subsection (1) to take any measure that could be set out in an order made under subsection 242(4) or section 246.‍4 or to make any payment that may be the subject of an order made under subsection 251.‍1(1).
(7) If section 360 of the other Act comes into force on the same day as section 509 of this Act, then that section 509 is deemed to have come into force before that section 360.
(8) If section 401 of the other Act produces its effects before section 510 of this Act comes into force, then that section 510 is deemed never to have come into force and is repealed.
(9) If section 401 of the other Act produces its effects on the day on which section 510 of this Act comes into force, then that section 510 is deemed to have come into force before that section 401 produces its effects.
2017, c. 33
533 (1) In this section, other Act means the Budget Implementation Act, 2017, No. 2.
(2) If section 197 of the other Act comes into force before section 511 of this Act, then
(a) that section 511 is deemed never to have come into force and is repealed; and
(b) subsection 174.‍1(1) of the Canada Labour Code is replaced by the following:
Right to refuse
174.‍1 (1) Subject to subsections (2) and (3), an employee may refuse to work the overtime requested by the employer in order to carry out the employee’s family responsibilities referred to in paragraph 206.‍6(1)‍(b) or (c).
(3) If section 197 of the other Act comes into force on the same day as section 511 of this Act, then that section 511 is deemed to have come into force before that section 197.
(4) If section 199 of the other Act comes into force before section 512 of this Act, then
(a) that section 512 is deemed never to have come into force and is repealed; and
(b) section 177.‍1 of the Canada Labour Code is amended by adding the following after subsection (9):
Application of section 189
(10) Section 189 applies for the purposes of this Division.
(5) If section 199 of the other Act comes into force on the same day as section 512 of this Act, then that section 512 is deemed to have come into force before that section 199.
(6) On the first day on which both section 202 of the other Act and section 487 of this Act are in force, subsection 187.‍1(3) of the Canada Labour Code is replaced by the following:
Application of subsection 239(7)
(3) If an employee interrupts a vacation to be absent due to a reason referred to in subsection 239(1) and resumes the vacation immediately at the end of that leave, subsection 239(7) applies to them as if they did not resume the vacation before returning to work.
(7) If section 205 of the other Act comes into force before section 513 of this Act, then that section 513 is deemed never to have come into force and is repealed.
(8) If section 205 of the other Act comes into force on the same day as section 513 of this Act, then that section 513 is deemed to have come into force before that section 205.
(9) If section 206 of the other Act comes into force before section 514 of this Act, then
(a) that section 514 is deemed never to have come into force and is repealed;
(b) section 206.‍6 of the Canada Labour Code and the heading before it are replaced by the following:
Personal Leave
Leave — five days
206.‍6 (1) Every employee is entitled to and shall be granted a leave of absence from employment of up to five days in every calendar year, for
(a) treating their illness or injury;
(b) carrying out responsibilities related to the health or care of any of their family members;
(c) carrying out responsibilities related to the education of any of their family members who are less than 18 years of age;
(d) addressing any urgent matter concerning themselves or their family members;
(e) attending their citizenship ceremony under the Citizenship Act; and
(f) any other reason prescribed by regulation.
Leave with pay
(2) If the employee has completed three consecutive months of continuous employment with the employer, the employee is entitled to the first three days of the leave with pay at their regular rate of wages for their normal hours of work, and such pay shall for all purposes be considered to be wages.
Division of leave
(3) The leave of absence may be taken in one or more periods. The employer may require that each period of leave be of not less than one day’s duration.
Documentation
(4) The employer may, in writing and no later than 15 days after an employee’s return to work, request that the employee provide documentation to support the reasons for the leave. The employee shall provide that documentation only if it is reasonably practicable for them to obtain and provide it.
Regulations
(5) The Governor in Council may make regulations, for the purposes of this section, including regulations
(a) setting out the other reasons for taking leave under paragraph (1)‍(f);
(b) defining the expressions “regular rate of wages” and “normal hours of work”; and
(c) specifying the persons who are the employee’s family members.
(c) section 206.‍7 of the Canada Labour Code is amended by adding the following after subsection (2):
Leave with pay
(2.‍1) If the employee has completed three consecutive months of continuous employment with the employer, the employee is entitled to the first five days of the leave with pay at their regular rate of wages for their normal hours of work, and such pay shall for all purposes be considered to be wages.
(d) section 206.‍7 of the Canada Labour Code is amended by adding the following after subsection (5):
Regulations
(6) The Governor in Council may make regulations defining the expressions “regular rate of wages” and “normal hours of work” for the purposes of subsection (2.‍1).
(10) If section 206 of the other Act comes into force on the same day as section 514 of this Act, then that section 514 is deemed to have come into force before that section 206.
(11) If subsection 209(1) of the other Act comes into force before subsection 515(1) of this Act, then
(a) that subsection 515(1) is deemed never to have come into force and is repealed; and
(b) paragraph 209.‍4(a) of the Canada Labour Code is replaced by the following:
(a) specifying the absences from employment that are considered not to have interrupted continuous employment referred to in any of sections 206, 206.‍1, and 206.‍4 to 206.‍8;
(12) If subsection 209(1) of the other Act comes into force on the same day as subsection 515(1) of this Act, then that subsection 515(1) is deemed to have come into force before that subsection 209(1).
(13) If subsection 209(2) of the other Act comes into force before subsection 515(2) of this Act, then
(a) that subsection 515(2) is deemed never to have come into force and is repealed; and
(b) paragraph 209.‍4(g) of the Canada Labour Code is replaced by the following:
(g) prescribing shorter periods of consecutive months of continuous employment for the purposes of subsections 206(1), 206.‍1(1), 206.‍4(2) and (2.‍1), 206.‍5(2) and (3), 206.‍6(2), 206.‍7(2.‍1) and 206.‍8(1);
(14) If subsection 209(2) of the other Act comes into force on the same day as subsection 515(2) of this Act, then that subsection 515(2) is deemed to have come into force before that subsection 209(2).
(15) If subsection 209(3) of the other Act comes into force before subsection 515(3) of this Act, then
(a) that subsection 515(3) is deemed never to have come into force and is repealed; and
(b) paragraph 209.‍4(h.‍3) of the Canada Labour Code is replaced by the following:
(h.‍3) prescribing documentation that the employer may request under any of subsections 206.‍6(4), 206.‍7(5) and 206.‍8(3);
(16) If subsection 209(3) of the other Act comes into force on the same day as subsection 515(3) of this Act, then that subsection 515(3) is deemed to have come into force before that subsection 209(3).
(17) If subsection 215(1) of the other Act comes into force before section 516 of this Act, then that section 516 is deemed never to have come into force and is repealed.
(18) If subsection 215(1) of the other Act comes into force on the same day as section 516 of this Act, then that section 516 is deemed to have come into force before that subsection 215(1).
Coming into Force
September 1, 2019
534 (1) Sections 441, 442, and 444, subsection 446(3), sections 450, 453 to 456, subsection 457(1), sections 458, 459, 463 to 477, 487, 494 and 495, subsection 505(4) and sections 519, 524 and 525 come into force on the later of September 1, 2019 and the first day on which both section 195 and 206 of the Budget Implementation Act, 2017, No. 2 are in force.
2017, c. 20, s. 377
(2) Section 443 comes into force on the first day on which both section 441 of this Act and section 377 of the Budget Implementation Act, 2017, No. 1 are in force.
2017, c. 33, ss. 195 and 206
(3) Sections 445 and 462 and subsection 505(2) come into force on the first day on which both sections 195 and 206 of the Budget Implementation Act, 2017, No. 2 are in force.
Order in council
(4) Sections 447 to 449 and 517 come into force on a day to be fixed by order of the Governor in Council.
Order in council
(5) Sections 451, 452, 461 and 493, subsections 498(1) to (3) and sections 501, 518 and 520 come into force on a day to be fixed by order of the Governor in Council but that day must not be earlier than the day on which both sections 445 and 488 are in force.
Order in council
(6) Subsection 457(2), sections 460, 478 to 482 and 484, subsections 498(5) and 505(3) and section 521 come into force on a day to be fixed by order of the Governor in Council but that day must not be earlier than the day on which both sections 441 and 483 are in force.
Order in council
(7) Sections 483, 485 and 522 come into force on a day to be fixed by order of the Governor in Council.
Order in council
(8) Sections 486 and 523 come into force on a day to be fixed by order of the Governor in Council.
2017, c. 20, s. 318(1)
(9) Sections 488 to 492, 496 and 497, subsection 498(4), sections 499, 500, 503, subsection 505(5) and section 526 come into force on the day on which subsection 318(1) of the Budget Implementation Act, 2017, No. 1 comes into force.
Order in council
(10) Sections 502, 527 and 528 come into force on a day to be fixed by order of the Governor in Council.
SUBDIVISION B 
Head of Compliance and Enforcement
R.‍S.‍, c. L-2
Canada Labour Code
535 Section 2 of the Canada Labour Code is amended by adding the following in alphabetical order:
Head means the Head of Compliance and Enforcement designated under subsection 122.‍21(1). (chef)
536 The Act is amended by adding the following after section 122.‍2:
Head of Compliance and Enforcement
122.‍21 (1) The Minister may designate a person as Head of Compliance and Enforcement.
No designation made
(2) If no Head is designated under subsection (1), the Minister shall exercise the powers and perform the duties and functions of the Head.
537 (1) Subparagraph 125(1)‍(d)‍(iii) of the Act is replaced by the following:
(iii) any other printed material related to health and safety that is prescribed or that may be directed by the Head;
(2) Paragraph 125(1)‍(x) of the Act is replaced by the following:
(x) comply with every oral or written direction given to the employer by the Head or the Board concerning the health and safety of employees;
538 Paragraph 126(1)‍(i) of the Act is replaced by the following:
(i) comply with every oral or written direction of the Head or the Board concerning the health and safety of employees; and
539 The portion of subsection 127(1) of the Act before paragraph (a) is replaced by the following:
Interference at accident scene prohibited
127 (1) Subject to subsection (2), if an employee is killed or seriously injured in a work place, no person shall, unless authorized to do so by the Head, remove or in any way interfere with or disturb any wreckage, article or thing related to the incident except to the extent necessary to
540 (1) The portion of subsection 127.‍1(8) of the Act before paragraph (a) is replaced by the following:
Referral to the Head
(8) The employee or employer may refer a complaint that there has been a contravention of this Part to the Head in the following circumstances:
(2) Subsection 127.‍1(9) of the Act is replaced by the following:
Investigation
(9) The Head shall investigate the complaint referred to in subsection (8).
(3) The portion of subsection 127.‍1(10) of the Act before paragraph (a) is replaced by the following:
Duty and power of Head
(10) On completion of the investigation, the Head
(4) Paragraphs 127.‍1(10)‍(b) and (c) of the Act are replaced by the following:
(b) may, if in the Head’s opinion it is appropriate, recommend that the employee and employer resolve the matter between themselves; or
(c) shall, if the Head concludes that a danger exists as described in subsection 128(1), issue directions under subsection 145(2).
(5) Subsection 127.‍1(11) of the Act is replaced by the following:
Interpretation
(11) For greater certainty, nothing in this section limits the Head’s authority under section 145.
541 Subsection 128(16) of the Act is replaced by the following:
Information to Head
(16) If the employee continues the refusal under subsection (15), the employer shall immediately inform the Head and the work place committee or the health and safety representative of its decision and the continued refusal. The employer shall also provide a copy of the report on the matter prepared under subsection (7.‍1) to the Head along with a copy of any report referred to in subsection (10.‍1) or (10.‍2).
542 (1) The portion of subsection 129(1) of the Act before paragraph (a) is replaced by the following:
Head’s investigation
129 (1) If the Head is informed of the employer’s decision and the continued refusal under subsection 128(16), the Head shall investigate the matter unless the Head is of the opinion that
(2) Subsections 129(1.‍1) to (1.‍3) of the Act are replaced by the following:
Notices of decision not to investigate
(1.‍1) If the Head does not proceed with an investigation, the Head shall inform the employer and the employee in writing, as soon as feasible, of that decision. The employer shall then inform in writing, as the case may be, the members of the work place committee who were designated under subsection 128(10) or the health and safety representative and the person who is designated by the employer under that subsection of the Head’s decision.
Return to work
(1.‍2) On being informed of the Head’s decision not to proceed with an investigation, the employee is no longer entitled to continue their refusal under subsection 128(15).
Refusal of work during investigation
(1.‍3) If the Head proceeds with an investigation, the employee may continue to refuse, for the duration of the investigation, to use or operate the machine or thing, to work in the place or to perform the activity that may constitute a danger.
(3) The portion of subsection 129(1.‍4) of the Act before paragraph (a) is replaced by the following:
Persons present during the investigation
(1.‍4) If the Head proceeds with an investigation, the Head may do so in the presence of the employer, the employee and one other person who is
(4) Subsection 129(3) of the Act is replaced by the following:
Absence of any person
(3) The Head may proceed with an investigation in the absence of any person mentioned in subsection (1.‍4) or (2) if that person chooses not to be present.
(5) The portion of subsection 129(3.‍1) of the Act before paragraph (a) is replaced by the following:
Precedent
(3.‍1) During the Head’s investigation, the Head shall verify if there are previous or ongoing investigations in relation to the same employer that involve substantially the same issues and may
(6) Paragraph 129(3.‍1)‍(b) of the Act is replaced by the following:
(b) if there is an ongoing investigation, combine that investigation with the investigation the Head is conducting and issue a single decision.
(7) Subsection 129(4) of the Act is replaced by the following:
Decision of Head
(4) The Head shall, on completion of an investigation made under subsection (1), make one of the decisions referred to in paragraphs 128(13)‍(a) to (c) and shall immediately give written notification of the decision to the employer and the employee.
(8) The portion of subsection 129(5) of the Act before paragraph (a) is replaced by the following:
Continuation of work
(5) If the employee has exercised their right under subsection (1.‍3), the employer may, during the investigation and until the Head has issued a decision, require that the employee concerned remain at a safe location near the place in respect of which the investigation is being made or assign the employee reasonable alternative work, and shall not assign any other employee to use or operate the machine or thing, work in that place or perform the activity referred to in subsection (1) unless
(9) Subsections 129(6) and (7) of the Act are replaced by the following:
Directions by Head
(6) If the Head makes a decision referred to in paragraph 128(13)‍(a), the Head shall issue the directions under subsection 145(2) that the Head considers appropriate, and an employee may continue to refuse to use or operate the machine or thing, work in that place or perform that activity until the directions are complied with or until they are varied or rescinded under this Part.
Appeal
(7) If the Head makes a decision referred to in paragraph 128(13)‍(b) or (c), the employee is not entitled under section 128 or this section to continue to refuse to use or operate the machine or thing, work in that place or perform that activity, but the employee, or a person designated by the employee for the purpose, may appeal the decision, in writing, to the Board within 10 days after receiving notice of the decision.
543 Section 130 of the Act is replaced by the following:
When collective agreement exists
130 The Head may, on the joint application of the parties to a collective agreement, if the Head is satisfied that the agreement contains provisions that are at least as effective as those under sections 128 and 129 in protecting the employees to whom the agreement relates from danger to their health or safety, exclude the employees from the application of those sections for the period during which the agreement remains in force.
544 Subsection 133(3) of the Act is replaced by the following:
Restriction
(3) A complaint in respect of the exercise of a right under section 128 or 129 may not be made unless the employee has complied with subsection 128(6) or the Head has received the reports referred to in subsection 128(16), as the case may be, in relation to the matter that is the subject-matter of the complaint.
545 Subsection 134(2) of the Act is replaced by the following:
Enforcement of orders
(2) Any person affected by an order of the Board under subsection (1), or the Head on the request of such a person, may, after 14 days from the day on which the order is made, or from the day provided in the order for compliance, whichever is later, file in the Federal Court a copy of the order, exclusive of reasons.
546 Paragraph 134.‍1(4)‍(f) of the Act is replaced by the following:
(f) shall cooperate with the Head;
547 (1) The portion of subsection 135(6) of the Act before paragraph (b) is replaced by the following:
Exemption if agreement
(6) If, under a collective agreement or any other agreement between an employer and the employer’s employees, a committee of persons has been appointed and the committee has, in the opinion of the Head, a responsibility for matters relating to health and safety in the work place to such an extent that a work place committee established under subsection (1) for that work place would not be necessary,
(a) the Head may, in writing, exempt the employer from the requirements of subsection (1) in respect of that work place;
(2) Paragraph 135(7)‍(h) of the Act is replaced by the following:
(h) shall cooperate with the Head;
548 (1) Subsection 135.‍1(4) of the Act is replaced by the following:
Notification
(4) If a trade union fails to select a person under subparagraph (1)‍(b)‍(ii), the Head may notify in writing the local branch of the trade union, and shall send a copy of any such notification to the trade union’s national or international headquarters and to the employer, indicating that the committee is not established until a person is selected in accordance with that subparagraph.
(2) Subsection 135.‍1(9) of the Act is replaced by the following:
Records
(9) A committee shall ensure that accurate records are kept of all of the matters that come before it and that minutes are kept of its meetings. The committee shall make the minutes and records available to the Head at the Head’s request.
549 (1) Subsection 136(3) of the Act is replaced by the following:
Notification
(3) If a trade union fails to select a person under subsection (2), the Head may so notify in writing the local branch of the trade union. The Head shall send a copy of the notification to the trade union’s national or international headquarters and to the employer.
(2) Paragraph 136(5)‍(h) of the Act is replaced by the following:
(h) shall cooperate with the Head;
550 Section 137 of the Act is replaced by the following:
Committees or representatives — specified work places
137 Despite sections 135 and 136, if an employer controls more than one work place or the size or nature of the operations of the employer or those of the work place precludes the effective functioning of a single work place committee or health and safety representative, as the case may be, for those work places, the employer shall, subject to the approval or in accordance with the direction of the Head, establish or appoint in accordance with section 135 or 136, as the case may be, a work place committee or health and safety representative for the work places that are specified in the approval or direction.
551 Subsection 137.‍1(5) of the Act is replaced by the following:
Ineligibility
(5) No person to whom powers, duties or functions have been delegated under subsection 140(1) or (1.‍1), or under an agreement entered into under subsection 140(2), is eligible to be appointed to the Commission or as alternate chairperson under subsection (2.‍1), or to be designated for the purposes of subsection 137.‍2(1) or (2).
552 The heading before section 140 of the Act is replaced by the following:
Exercise of Powers in Relation to Health and Safety
553 (1) Section 140 of the Act is amended by adding the following after subsection (1):
Delegation — Head
(1.‍1) Subject to any terms and conditions specified by the Minister, the Head may delegate to any qualified person or class of persons any of the powers the Head is authorized to exercise or any of the duties or functions the Head is authorized to perform for the purposes of this Part. The Head may make the delegation subject to any terms and conditions that the Head considers appropriate.
(2) Subsections 140(2) and (3) of the Act are replaced by the following:
Agreements — delegating provincial employees
(2) Subject to subsection (3), the Minister may, with the approval of the Governor in Council, enter into an agreement with any province or any provincial body specifying the terms and conditions under which the Minister may delegate to a person employed by that province or provincial body the powers, duties or functions that the Minister or the Head is authorized to exercise or perform for the purposes of this Part.
Exception
(3) The powers, duties or functions provided for in section 130, subsections 135(3), 137.‍1(1) to (2.‍1), and (7) to (9), 137.‍2(4), 138(1) to (2) and (4) to (6), 140(1) to (2) and (4), 144(1) and 149(1), sections 152 and 155 and subsections 156.‍1(1), 157(3) and 159(2), shall not be the subject of an agreement under subsection (2).
(3) Subsection 140(5) of the Act is replaced by the following:
Certificate of authority — Head
(4.‍1) The Head may provide any person to whom powers, duties or functions have been delegated under subsection (1.‍1), or under an agreement entered into under subsection (2), with a certificate of authority and, when exercising those powers or performing those duties or functions, that person shall show the certificate to any person who asks to see it.
Limitation of liability
(5) A person to whom powers, duties or functions have been delegated under subsection (1) or (1.‍1), or under an agreement entered into under subsection (2), is not personally liable for anything done or omitted to be done by them in good faith in the actual or purported exercise of those powers or performance of those duties or functions.
554 (1) The portion of subsection 141(1) of the Act before paragraph (a) is replaced by the following:
Accessory powers
141 (1) Subject to section 143.‍2, the Head may, in carrying out the Head’s duties and at any reasonable time, enter any work place controlled by an employer and, in respect of any work place, may
(2) Paragraph 141(1)‍(c) of the English version of the Act is replaced by the following:
(c) be accompanied or assisted by any person and bring any equipment that the Head deems necessary to carry out the Head’s duties;
(3) Paragraphs 141(1)‍(f) to (j) of the Act are replaced by the following:
(f) direct the employer to ensure that any place or thing specified by the Head not be disturbed for a reasonable period pending an examination, test, inquiry, investigation or inspection in relation to the place or thing;
(g) direct any person not to disturb any place or thing specified by the Head for a reasonable period pending an examination, test, inquiry, investigation or inspection in relation to the place or thing;
(h) direct the employer to produce documents and information relating to the health and safety of the employer’s employees or the safety of the work place and to permit the Head to examine and make copies of or take extracts from those documents and that information;
(i) direct the employer or an employee to make or provide statements, in the form and manner that the Head may specify, respecting working conditions and material and equipment that affect the health or safety of employees;
(j) direct the employer or an employee or a person designated by either of them to accompany the Head while the Head, is in the work place; and
(4) Subsection 141(2) of the Act is replaced by the following:
Directions whether or not in work place
(2) The Head may issue a direction under subsection (1) whether or not the Head is in the work place at the time the direction is issued.
(5) Subsection 141(3) of the English version of the Act is replaced by the following:
Return of material and equipment
(3) On request by the person from whom material or equipment was taken or removed for testing under paragraph (1)‍(d), the Head shall return that material or equipment to the person after testing is completed unless it is required for the purposes of a prosecution under this Part.
(6) Subsections 141(4) to (6) of the Act are replaced by the following:
Investigation of deaths
(4) The Head shall investigate every death of an employee that occurred in the work place or while the employee was working, or that was the result of an injury that occurred in the work place or while the employee was working.
Investigation of motor vehicle accidents
(5) If the death results from a motor vehicle accident on a public road, as part of the investigation the Head shall obtain a copy of any police report as soon as possible after the accident.
Report
(6) Within 10 days after completing a written report on the findings of an inquiry or investigation, the Head shall provide the employer and the work place committee or the health and safety representative with a copy of the report.
555 (1) The portion of subsection 141.‍1(1) of the Act before paragraph (a) is replaced by the following:
Inspections
141.‍1 (1) If the Head conducts an inspection of the work place at the work place, it shall be done in the presence of
(2) Subsection 141.‍1(2) of the Act is replaced by the following:
Inspection not to be delayed
(2) The Head may proceed with an inspection in the absence of any person mentioned in subsection (1) if that person chooses not to be present.
556 (1) Paragraph 142(a) of the Act is replaced by the following:
(a) the Head to enable him or her to exercise his or her powers or to perform his or her duties or functions under this Part;
(2) Paragraph 142(b) of the Act is replaced by the following:
(b) every person to whom powers, duties or functions have been delegated under subsection 140(1) or (1.‍1), or under an agreement entered into under subsection 140(2), who is exercising those powers or performing those duties or functions.
557 (1) Paragraph 143(a) of the Act is replaced by the following:
(a) the Head in the exercise of his or her powers, or in the performance of his or her duties or functions, under this Part;
(2) Paragraph 143(b) of the Act is replaced by the following:
(b) any person to whom powers, duties or functions have been delegated under subsection 140(1) or (1.‍1), or under an agreement entered into under subsection 140(2), who is exercising those powers or performing those duties or functions.
558 (1) Paragraph 143.‍1(a) of the Act is replaced by the following:
(a) the Head in the exercise of his or her powers, or in the performance of his or her duties or functions under this Part;
(2) Paragraph 143.‍1(b) of the Act is replaced by the following:
(b) any person to whom powers, duties or functions have been delegated under subsection 140(1) or (1.‍1), or under an agreement entered into under subsection 140(2), who is exercising those powers or performing those duties or functions.
559 (1) Subsections 144(1) and (1.‍1) of the Act are replaced by the following:
Evidence in civil or administrative proceedings precluded
144 (1) No person to whom powers, duties or functions have been delegated under subsection 140(1) or (1.‍1), or under an agreement entered into under subsection 140(2), and no person who has accompanied or assisted that person in exercising those powers or performing those duties or functions may be required to give testimony in civil or administrative proceedings, other than proceedings under this Part, with regard to information obtained in exercising those powers or performing those duties or functions, except with the written permission of the Head, in which case subsection (5) does not apply to restrict the disclosure of the information.
Evidence in civil or administrative proceedings precluded — Head
(1.‍1) The Head shall not be required to give testimony in civil or administrative proceedings, other than proceedings under this Part, with regard to information obtained in the exercise of powers or the performance of duties or functions the Head is authorized to exercise or perform under this Part, except for those powers, duties or functions that shall not be the subject of an agreement entered into under subsection 140(2).
(2) Subsection 144(3) of the Act is replaced by the following:
Non-disclosure of information
(3) Subject to subsection (4), the Head, an external adjudicator or a member of the Board who is admitted to a work place under the powers conferred by section 141 — or a person who is admitted to a work place under the powers conferred by section 141 that are delegated to them under subsection 140(1.‍1) or under an agreement entered into under subsection 140(2) — and any person accompanying them, shall not disclose to any person any information obtained in the work place by the Head, external adjudicator or member or person with regard to any secret process or trade secret, except for the purposes of this Part or as required by law.
(3) Subsections 144(5) and (5.‍01) of the Act are replaced by the following:
Information not to be published
(5) No person shall, except for the purposes of this Part or for the purposes of a prosecution under this Part or unless the Head is satisfied that the publication or disclosure is in the interest of occupational health and safety or the public interest, publish or disclose any information obtained as a result of activities carried out under section 141.
Factors Head may consider
(5.‍01) Situations in which the Head may be so satisfied include, but are not limited to, situations in which the publication or disclosure is for the purposes of a coroner’s inquiry, the administration or enforcement of a federal or provincial law or the administration of a foreign law or international agreement.
560 (1) The portion of subsection 145(1) of the Act before paragraph (a) is replaced by the following:
Direction to terminate contravention
145 (1) If the Head is of the opinion that a provision of this Part is being contravened or has recently been contravened, the Head may direct the employer or employee concerned, or both, to
(2) Paragraph 145(1)‍(b) of the English version of the Act is replaced by the following:
(b) take steps, as specified by the Head and within the time that the Head may specify, to ensure that the contravention does not continue or re-occur.
(3) The portion of subsection 145(1.‍1) of the English version of Act before paragraph (b) is replaced by the following:
Confirmation in writing
(1.‍1) If the Head has issued a direction orally, the Head shall provide a written version of it
(a) before the Head leaves the work place, if the Head was in the work place when the direction was issued; or
(4) The portion of subsection 145(2) of the Act before paragraph (a) is replaced by the following:
Dangerous situations  — direction to employer
(2) If the Head considers that the use or operation of a machine or thing, a condition in a place or the performance of an activity constitutes a danger to an employee while at work,
(5) The portion of paragraph 145(2)‍(a) of the English version of the Act before subparagraph (i) is replaced by the following:
(a) the Head shall notify the employer of the danger and issue directions in writing to the employer directing the employer, immediately or within the period that the Head specifies, to take measures to
(6) Paragraph 145(2)‍(b) of the English version of the Act is replaced by the following:
(b) the Head may, if the Head considers that the danger or the hazard, condition or activity that constitutes the danger cannot otherwise be corrected, altered or protected against immediately, issue a direction in writing to the employer directing that the place, machine, thing or activity in respect of which the direction is issued not be used, operated or performed, as the case may be, until the Head’s directions are complied with, but nothing in this paragraph prevents the doing of anything necessary for the proper compliance with the direction.
(7) Subsections 145(2.‍1) to (4) of the Act are replaced by the following:
Dangerous situations  — direction to employee
(2.‍1) If the Head considers that the use or operation of a machine or thing by an employee, a condition in a place or the performance of an activity by an employee constitutes a danger to the employee or to another employee, the Head shall, in addition to the directions issued under paragraph (2)‍(a), issue a direction in writing to the employee to discontinue the use, operation or activity or cease to work in that place until the employer has complied with the directions issued under that paragraph.
Posting notice of danger
(3) If the Head issues a direction under paragraph (2)‍(a), the Head shall affix or cause to be affixed to or near the place, machine or thing in respect of which the direction is issued, or in the area in which the activity in respect of which the direction is issued is performed, a notice of danger in the form and containing the information that the Head may specify, and no person shall remove the notice unless authorized to do so by the Head.
Cessation of use
(4) If the Head issues a direction under paragraph (2)‍(b) in respect of a place, machine, thing or activity, the employer shall cause the use of the place, the use or operation of the machine or thing or the performance of the activity to be discontinued, and no person shall use or operate the machine or thing, work in that place or perform the activity until the measures directed by the Head have been taken.
(8) The portion of subsection 145(5) of the Act before paragraph (a) is replaced by the following:
Copies of directions and reports
(5) If the Head issues a direction in writing under subsection (1) or (2) or makes a report in writing to an employer on any matter under this Part, the employer shall without delay
(9) Subsections 145(6) to (8) of the Act are replaced by the following:
Copy to person who made complaint
(6) If the Head issues a direction under subsection (1), (2) or (2.‍1) or makes a report referred to in subsection (5) in respect of an investigation made by the Head following a complaint, the Head shall immediately provide a copy of the direction or report to each person, if any, whose complaint led to the investigation.
Copy to employer
(7) If the Head issues a direction to an employee under subsection (1) or (2.‍1), the Head shall immediately provide a copy of the direction to the employee’s employer.
Response to direction or report
(8) If the Head issues a direction under subsection (1), (2) or (2.‍1) or makes a report referred to in subsection (5), the Head may require the employer or the employee to whom the direction is issued or to whom the report relates to respond in writing to the direction or report, within the time that the Head may specify. The employer or employee shall provide a copy of the response to the policy committee and a copy to the work place committee or the health and safety representative.
561 Section 145.‍1 of the Act is replaced by the following:
Powers, duties and functions
145.‍1 For the purposes of sections 146 to 146.‍5, the Board has all of the powers, duties and functions of the Minister and the Head under this Part, except for those referred to in section 130, subsections 135(3) and (6), 137.‍1(1) to (2.‍1) and (7) to (9), 137.‍2(4), 138(1) to (2) and (4) to (6), section 139, subsections 140(1) to (2) and (4) and 144(1), section 146.‍01, subsection 149(1), sections 152 and 155 and subsections 156.‍1(1), 157(3) and 159(2).
562 Subsection 146(1) of the Act is replaced by the following:
Appeal of direction
146 (1) An employer, employee or trade union that feels aggrieved by a direction issued by the Head under this Part may appeal the direction to the Board, in writing, within 30 days after the day on which the direction was issued or confirmed in writing.
563 Section 146.‍01 of the Act is replaced by the following:
Head informed of appeal
146.‍01 (1) The Board shall inform the Head in writing when an appeal is brought under subsection 129(7) or section 146 and provide him or her with a copy of the request for appeal.
Documents provided to Board
(2) The Head shall, on request of the Board, provide to the Board a copy of any document that the Head relied on for the purpose of making the decision or issuing the direction being appealed.
Documents provided to Head
(3) The Board shall, on request of the Head, provide to the Head a copy of any document that is filed with the Board in the appeal.
Power of Head
(4) The Head may, in an appeal, present evidence and make representations to the Board.
564 Subsection 146.‍1(2) of the Act is replaced by the following:
Decision and reasons
(2) The Board shall provide a written decision, with reasons, and a copy of any direction to the employer, employee or trade union concerned and to the Head, and the employer shall, without delay, give a copy of the decision, the reasons, and any direction to the work place committee or health and safety representative.
565 Section 152 of the Act is replaced by the following:
Injunction proceedings
152 The Head may apply or cause an application to be made to a judge of a superior court for an order enjoining any person from contravening a provision of this Part, whether or not a prosecution has been instituted for an offence under this Part, or enjoining any person from continuing any act or default for which the person was convicted of an offence under this Part.
566 Section 154.‍1 of the Act is replaced by the following:
Publication
154.‍1 The Head may, subject to the regulations, make public the name of an employer convicted of an offence under this Part, the nature of the offence, the punishment imposed and any other prescribed information.
567 (1) Subsection 155(1) of the Act is replaced by the following:
Notice to provide information
155 (1) If a person is required to provide information for the purposes of this Part, the Head may require the information to be provided by a notice to that effect served personally or sent by registered mail addressed to the latest known address of the person, and the person shall comply with the notice within such reasonable time as is specified in it.
(2) The portion of subsection 155(2) of the Act before paragraph (a) is replaced by the following:
Proof of failure to provide information
(2) A certificate purporting to be signed by the Head or by a person authorized by the Head,
(3) Paragraph 155(2)‍(b) of the English version of the Act is replaced by the following:
(b) certifying that the information has not been provided as requested in the notice sent by the Head,
568 Subsection 157(6) of the Act is replaced by the following:
Compliance with standards
(6) Regulations made under this section that prescribe or incorporate a standard but that require the standard to be complied with only to the extent that compliance is practicable or reasonably practicable in circumstances governed by the standard may require the employer to report to the Head the reason that full compliance is not practicable or reasonably practicable in particular circumstances.
569 The definitions inspector and regional director in section 166 of the Act are repealed.
570 (1) Subsections 172.‍1(1) and (2) of the Act are replaced by the following:
Vote
172.‍1 (1) If a work schedule is established, modified or cancelled under subsection 170(2) or 172(2), any affected employee may, within ninety days after the new schedule or its modification or cancellation takes effect, request that the Head conduct a vote to determine whether seventy per cent of the affected employees approve the new schedule or its modification or cancellation.
Duty of Head
(2) If a request is made under subsection (1), the Head must conduct a secret vote to determine the percentage of the affected employees that approves the new schedule or the modification or cancellation.
(2) Subsection 172.‍1(4) to (6) of the Act are replaced by the following:
Counting of ballots
(4) The Head must count the ballots in the presence of a representative chosen by the affected employees and a representative chosen by the employer.
Communication of result of vote
(5) The Head must inform the employer, by written notice, of the result.
Effect of non-approval
(6) If the result of the vote indicates that less than 70% of the affected employees approve the new schedule or its modification or cancellation, the employer must comply with the result of the vote within 30 days after being informed of that result by the Head.
(3) Subsection 172.‍1(8) of the Act is replaced by the following:
Statutory Instruments Act not applicable
(8) The Statutory Instruments Act does not apply in respect of the written notice given by the Head to the employer under subsection (5).
571 (1) Subsections 176(1) and (2) of the Act are replaced by the following:
Excess hours under permit
176 (1) On the application of an employer or an employer’s organization, the Head, having regard to the conditions of employment in any industrial establishment and the welfare of the employees, may, by a permit in writing, authorize hours to be worked by any class of employees set out in the permit in excess of the maximum hours of work specified in or prescribed under section 171, established under section 172 or prescribed by regulations made under section 175.
Justifying permit
(2) No permit may be issued under subsection (1) unless the applicant has satisfied the Head
(a) that exceptional circumstances exist that justify the working of additional hours;
(b) that the employer had posted a notice of the application for the permit, for at least 30 days before its proposed effective date, in places readily accessible to the affected class of employees where they were likely to see it; and
(c) that the employer had informed the trade union in writing of the application for the permit, if those employees are represented by a trade union.
(2) Subsection 176(5) of the Act is replaced by the following:
Report
(5) If a permit has been issued under this section, the employer for whom or on whose behalf the permit was issued shall report in writing to the Head, within 15 days after the expiration of the period specified in the permit or within such time as the Head may fix in the permit, stating the number of employees who worked in excess of the maximum hours specified in or prescribed under section 171 or by regulations made under section 175 and the number of additional hours each of them worked.
572 Subsection 177(2) of the Act is replaced by the following:
Reporting additional work
(2) Where the maximum hours of work in an industrial establishment have been exceeded under the authority of subsection (1), the employer shall report in writing to the Head, and also to the trade union if the affected employees are subject to a collective agreement, within 15 days after the end of the month in which the maximum was exceeded, stating the nature of the circumstances in which the maximum was exceeded, the number of employees who worked in excess of the maximum and the number of additional hours each of them worked.
573 Subsection 182(2) of the Act is replaced by the following:
Report to Commission
(2) If the Head has reasonable grounds at any time for believing that an employer is engaging or has engaged in a discriminatory practice described in subsection (1), the Head may notify the Canadian Human Rights Commission or file a complaint with that Commission under section 40 of the Canadian Human Rights Act.
574 (1) Subsection 212(1) of the Act is replaced by the following:
Notice of group termination
212 (1) Any employer who terminates, either simultaneously or within any period not exceeding four weeks, the employment of a group of 50 or more employees employed by the employer within a particular industrial establishment, or of such lesser number of employees as prescribed by regulations applicable to the employer made under paragraph 227(b), shall, in addition to any notice required to be given under section 230, give notice to the Head, in writing, of his intention to so terminate at least 16 weeks before the date of termination of the employment of the employee in the group whose employment is first to be terminated.
(2) Subsection 212(2) of the Act is replaced by the following:
Copies of notice
(2) A copy of any notice given to the Head under subsection (1) must be given immediately by the employer to the Minister of Employment and Social Development and the Canada Employment Insurance Commission and any trade union representing a redundant employee, and if any redundant employee is not represented by a trade union, a copy of that notice must be given to the employee or immediately posted by the employer in a conspicuous place within the industrial establishment in which that employee is employed.
575 Section 213 of the Act is replaced by the following:
Cooperation with Commission
213 (1) An employer who gives notice to the Head under section 212 and any trade union to which a copy of that notice is given must give the Canada Employment Insurance Commission any information requested by it for the purpose of assisting any redundant employee and must cooperate with the Commission to facilitate the re-establishment in employment of that employee.
Statement of benefits
(2) An employer who gives notice to the Head under section 212 shall give each redundant employee, as soon as possible after the notice is so given but in any case not later than two weeks before the date of the termination of the employment of the employee, a statement in writing setting out, as at the date of the statement, his vacation benefits, wages, severance pay and any other benefits and pay arising from his employment with that employer.
576 Subsection 214(1) of the Act is replaced by the following:
Establishment of joint planning committee
214 (1) An employer who gives notice to the Head under section 212 must, as soon as possible after giving the notice, establish a joint planning committee consisting of any number of members that is required or permitted by this section and sections 215 and 217.
577 Sections 216 and 217 of the Act are replaced by the following:
Time for appointment
216 The members of a joint planning committee must be appointed and must convene for their first sitting within two weeks after the date of the notice given to the Head under section 212.
Failure to appoint
217 If a trade union fails, or redundant employees fail, to appoint a member to a joint planning committee as provided in sections 214 and 215, the Head may, on application of any redundant employee, appoint a member to the committee in lieu of that trade union or those employees, as the case may be, and that member is a representative of the redundant employees represented by the trade union or of the redundant employees who failed to appoint the member, as the case may be.
578 The portion of subsection 222(2) of the Act before paragraph (a) is replaced by the following:
Head
(2) The Head may
579 (1) Subsection 240(1) of the Act is replaced by the following:
Complaint
240 (1) Subject to subsections (2) and 242(3.‍1), a person who has been dismissed and considers the dismissal to be unjust may make a complaint in writing to the Head if the employee
(a) has completed 12 consecutive months of continuous employment by an employer; and
(b) is not a member of a group of employees subject to a collective agreement.
(2) The portion of subsection 240(3) of the Act before paragraph (b) is replaced by the following:
Extension of time
(3) The Head may extend the period set out in subsection (2)
(a) if the Head is satisfied that a complaint was made in that period to a government official who had no authority to deal with the complaint but that the person making the complaint believed the official had that authority; or
580 Section 241 of the Act is replaced by the following:
Reasons for dismissal
241 (1) If an employer dismisses a person described in subsection 240(1), the person who was dismissed or the Head may make a request in writing to the employer to provide a written statement giving the reasons for the dismissal, and any employer who receives such a request must provide the person who made the request with such a statement within 15 days after the request is made.
Head to assist parties
(2) On receipt of a complaint made under subsection 240(1), the Head must endeavour to assist the parties to the complaint to settle the complaint.
Complaint not settled within reasonable time
(3) If a complaint is not settled under subsection (2) within the period that the Head considers to be reasonable in the circumstances, the Head must, on the written request of the person who made the complaint that the complaint be referred to the Board, deliver to the Board the complaint made under subsection 240(1), any written statement giving the reasons for the dismissal provided under subsection (1) and any other statements or documents that the Head has that relate to the complaint.
Notice
(4) If the person who made the complaint does not reply to a written communication from the Head within a period that the Head considers to be reasonable in the circumstances and a period of at least 30 days, or any longer period that may be prescribed by regulation, have elapsed from the day on which the complaint was made, the Head may give written notice to the person who made the complaint that they have the period of 30 days, or any longer period that may be prescribed by regulation, set out in the notice to make a written request that the complaint be referred to the Board.
Time limit
(5) Subject to the regulations, if the person who made the complaint does not, within the period set out in the notice, make a written request that the complaint be referred to the Board, the Head may deem the complaint to be withdrawn.
581 Subsection 244(1) of the Act is replaced by the following:
Enforcement of orders
244 (1) Any person affected by an order of the Board under subsection 242(4), or the Head on the request of such a person, may, after 14 days from the day on which the order is made, or from the day provided in the order for compliance, whichever is later, file in the Federal Court a copy of the order, exclusive of reasons.
582 Subparagraph 246.‍1(1)‍(b)‍(ii) of the Act is replaced by the following:
(ii) has provided information regarding the wages, hours of work, annual vacation or conditions of work of any employee to the Head or provided any other assistance to the Minister or the Head in the exercise or performance of the Minister’s or the Head’s powers, duties and functions under this Part
583 Subsection 246.‍6(1) of the Act is replaced by the following:
Enforcement of orders
246.‍6 (1) Any person affected by an order of the Board under section 246.‍4, or the Head on the request of such a person, may, after 14 days from the day on which the order is made, or from the day provided in the order for compliance, whichever is later, file in the Federal Court a copy of the order, exclusive of reasons.
584 Subsection 247.‍5(4) of the Act is replaced by the following:
Exception
(4) Despite subsection (1), an employee is not entitled to a leave of absence under this Division if, in the opinion of the Head, it would adversely affect public health or safety or would cause undue hardship to the employer if the employee, as an individual or as a member of a class of employees, were to take leave.
585 (1) Subsections 247.‍99(1) to (6.‍1) of the Act are replaced by the following:
Complaint
247.‍99 (1) An employee who alleges that an employer has taken action against the employee in contravention of subsection 247.‍98(4) may make a complaint in writing to the Head.
Time for making complaint
(2) Subject to subsection (3), the complaint shall be made to the Head not later than 90 days after the day on which the complainant knew, or in the Head’s opinion ought to have known, of the action or circumstances giving rise to the complaint.
Extension of time
(3) The Head may extend the period of time referred to in subsection (2)
(a) if the Head is satisfied that a complaint was made in that period to a government official who had no authority to deal with the complaint but that the employee making the complaint believed the official had that authority; or
(b) in any other circumstance that is prescribed by regulation.
Head to assist parties
(4) On receipt of a complaint made under subsection (1), the Head shall endeavour to assist the parties to the complaint to settle the complaint.
Complaint not settled within reasonable time
(5) If a complaint is not settled under subsection (4) within the period that the Head considers to be reasonable in the circumstances, the Head must, on the written request of the employee who made the complaint that the complaint be referred to the Board, deliver to the Board the complaint made under subsection (1) and any other statements or documents that the Head has that relate to the complaint.
Notice
(6) If the employee who made the complaint does not reply to a written communication from the Head within a period that the Head considers to be reasonable in the circumstances and a period of at least 30 days, or any longer period that may be prescribed by regulation, have elapsed from the day on which the complaint was made, the Head may give written notice to the employee that they have the period of 30 days, or any longer period that may be prescribed by regulation, set out in the notice to make a written request that the complaint be referred to the Board.
Time limit
(6.‍1) Subject to the regulations, if the employee to whom notice is given under subsection (6) does not, within the period set out in the notice, make a written request that the complaint be referred to the Board, the Head may deem the complaint to be withdrawn.
(2) Paragraph 247.‍99(7)‍(b) of the Act is replaced by the following:
(b) send a copy of the decision with the reasons for the decision to each party to the complaint and to the Head.
586 Subsection 247.‍991(3) of the Act is replaced by the following:
Enforcement of orders
(3) Any person affected by an order of the Board under subsection 247.‍99(8), or the Head on the request of such a person, may, after 14 days from the day on which the order is made, or from the day provided in the order for compliance, whichever is later, file a copy of the order in the Federal Court, exclusive of reasons.
587 (1) Subsection 249(1) of the Act is replaced by the following:
Delegation
249 (1) Subject to any terms and conditions specified by the Minister, the Head may delegate to any qualified person or class of persons any of the powers the Head is authorized to exercise or any of the duties or functions the Head is authorized to perform for the purposes of this Part. The Head may make the delegation subject to any terms and conditions that the Head considers appropriate.
Certificate to be produced
(1.‍1) The Head shall furnish to every person to whom powers, duties or functions are delegated under subsection (1) a certificate of authority and, when entering any place used in connection with a federal work, undertaking or business the person, shall, when requested, show the certificate to the person in charge of that place.
(2) The portion of subsection 249(2) of the Act before paragraph (a) is replaced by the following:
Powers of Head
(2) For the purposes of this Part and the regulations, the Head may
(3) Paragraph 249(2)‍(d) of the English version of the Act is replaced by the following:
(d) require an employee to make full disclosure, production and delivery to the Head of all records, documents, statements, writings, books, papers, extracts therefrom or copies thereof or of other information, either orally or in writing, that are in the possession or under the control of the employee and that in any way relate to the wages, hours of work or conditions of his employment; and
(4) Subsections 249(3) to (8) of the Act are replaced by the following:
Right to enter premises
(3) The Head may, at any reasonable time, enter on any place used in connection with a federal work, undertaking or business for the purpose of making an inspection authorized under subsection (2), and may, for that purpose, question any employee apart from his employer.
Reasonable assistance
(4) The person in charge of any federal work, undertaking or business and every person employed in it or in connection with its operation shall give the Head all reasonable assistance to enable the Head to carry out the Head’s duties and functions under this Part or the regulations.
Head accompanied
(5) The Head may, in carrying out the Head’s duties and functions, be accompanied or assisted by any persons that the Head considers necessary.
Evidence precluded — Head
(6) The Head shall not be required to give testimony in any civil suit or civil proceedings, or in any proceeding under section 242, with regard to information obtained in carrying out those duties and functions.
Evidence precluded — other persons
(7) No person to whom powers, duties or functions have been delegated under subsection (1), and no person who has accompanied or assisted such a person or the Head in carrying out their duties and functions, shall be required to give testimony in any civil suit or civil proceedings, or in any proceeding under section 242, with regard to information obtained in carrying out those duties and functions or in accompanying or assisting the person, except with the written permission of the Head.
Not liable
(8) Neither the Head nor a person to whom powers, duties or functions have been delegated under subsection (1) is personally liable for anything done or omitted to be done by them in good faith under the authority or purported authority of this Part.
588 Section 250 of the Act is replaced by the following:
Administering oaths
250 The Head may administer all oaths and take and receive all affidavits and statutory declarations required with respect to the Head’s powers set out in subsection 249(2) and certify to the administration, taking or receiving of them.
589 Subsections 251(1) to (3) of the Act are replaced by the following:
Where underpayments found on inspection
251 (1) If the Head finds that an employer has failed to pay an employee any wages or other amounts to which the employee is entitled under this Part, the Head may determine the difference between the wages or other amounts actually paid to the employee under this Part and the wages or other amounts to which the employee is entitled under this Part.
For greater certainty
(1.‍1) For greater certainty, the Head may, when exercising the powers referred to in subsection (1), make any finding necessary to determine whether an employee is entitled to any wages or other amounts under this Part, including a finding that the employee was dismissed for just cause for the purposes of Division X or XI.
Evidence
(1.‍2) If the employer fails to make or keep any record in respect of an employee that the employer is required to make or keep under this Part — or fails to allow the Head to examine, take extracts from or make copies of such a record — the Head may, when exercising the powers referred to in subsection (1), rely on any other available evidence.
Where amount of underpayment agreed to
(2) If, under subsection (1), the Head determines that there is a difference between the wages or other amounts actually paid to an employee and the wages or other amounts to which the employee is entitled and the amount of that difference is agreed to in writing by the employee and his or her employer, the employer must, within five days after the date of the agreement, pay the amount
(a) to the employee on the direction of the Head; or
(b) to the Head.
Where amount paid to Head
(3) If an employer pays the amount under subsection (2) to the Head, the Head must, without delay after receiving it, pay it over to the employee who is entitled to the amount.
590 (1) The portion of subsection 251.‍001(1) of the Act before paragraph (a) is replaced by the following:
Internal audit order
251.‍001 (1) Subject to the regulations, the Head may, in writing, for the purpose of verifying compliance or preventing non-compliance with this Part, order an employer to, in accordance with the order,
(2) Paragraph 251.‍001(1)‍(b) of the Act is replaced by the following:
(b) provide a report of the results of the audit to the Head.
(3) The portion of subsection 251.‍001(2) of the Act before paragraph (a) is replaced by the following:
Contents of order
(2) The Head shall, in the internal audit order, specify
(4) Subsection 251.‍001(3) of the Act is replaced by the following:
Information to include in report
(3) The Head may also specify in the order that the report is to contain any information that the Head considers appropriate.
(5) Subsection 251.‍001(5) of the Act is replaced by the following:
Proof of service
(5) A certificate purporting to be signed by the Head certifying that a document referred to in subsection (4) was sent by registered mail or by any other means prescribed by regulation to the addressee, accompanied by a true copy of the document and by an identifying post office certificate of the registration or other proof, prescribed by regulation, that the document has been sent or received, is admissible in evidence and 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.
591 (1) The portion of subsection 251.‍01(1) of the Act before paragraph (a) is replaced by the following:
Making of complaint
251.‍01 (1) Any employee may make a complaint in writing to the Head if they believe that the employer has contravened
(2) The portion of subsection 251.‍01(3) of the Act before paragraph (b) is replaced by the following:
Extension of time
(3) The Head may, subject to the regulations, extend the period set out in subsection (2)
(a) if the Head is satisfied that a complaint was made within that period to a government official who had no authority to deal with the complaint and that the person making the complaint believed the official had that authority;
592 (1) Subsection 251.‍02(1) of the Act is replaced by the following:
Suspension of complaint
251.‍02 (1) If the Head is satisfied that the employee must take measures before the Head may continue to deal with the complaint made under section 251.‍01, the Head may, at any time, suspend consideration of the complaint, in whole or in part.
(2) The portion of subsection 251.‍02(2) of the English version of the Act before paragraph (a) is replaced by the following:
Notice
(2) If the Head suspends consideration of a complaint, the Head must notify the employee in writing and specify in the notice
(3) Subsection 251.‍02(3) of the English version of the Act is replaced by the following:
Extension of time
(3) The Head may, upon request, extend the time period specified in the notice.
(4) Subsection 251.‍02(4) of the Act is replaced by the following:
End of suspension
(4) The suspension ends when, in the Head’s opinion, the measures specified in the notice have been taken.
593 Sections 251.‍03 and 251.‍04 of the Act are replaced by the following:
Assistance — Head
251.‍03 After receipt of a complaint, the Head may assist the parties to the complaint to settle the complaint.
Settlement of amounts due
251.‍04 (1) If an employer and an employee who has made a complaint relating to the non-payment of wages or other amounts to which they are entitled under this Part reach a settlement in writing on the wages or other amounts to be paid, the employer may pay those amounts to the employee or to the Head.
If amount paid to Head
(2) If an employer pays the amounts to the Head, the Head must, without delay after receiving them, pay them over to the employee who is entitled to the amounts.
Minister’s consent required for prosecution
(3) No prosecution for failure to pay an employee the wages or other amounts that were the subject of the complaint may be instituted against an employer, without the written consent of the Minister, if the employer has paid the amounts referred to in subsection (1) to the employee or the Head.
594 (1) The portion of subsection 251.‍05(1) of the Act before paragraph (a) is replaced by the following:
Rejection of complaint
251.‍05 (1) The Head may reject a complaint made under section 251.‍01, in whole or in part,
(2) The portion of paragraph 251.‍05(1)‍(a) of the English version of the Act before subparagraph (i) is replaced by the following:
(a) if the Head is satisfied
(3) Subparagraph 251.‍05(1)‍(a)‍(iv) of the English version of the Act is replaced by the following:
(iv) that there are other means available to the employee to resolve the subject-matter of the complaint that the Head considers should be pursued,
(4) Paragraph 251.‍05(1)‍(b) of the English version of the Act is replaced by the following:
(b) if consideration of the complaint was suspended under subsection 251.‍02(1) and if, in the Head’s opinion, the other measures specified in the notice under subsection 251.‍02(2) were not taken within the specified time period.
(5) Subsections 251.‍05(1.‍1) to (6) of the Act are replaced by the following:
Notice
(1.‍1) If the employee does not reply to a written communication from the Head within a period that the Head considers to be reasonable in the circumstances and a period of at least 30 days, or any longer period that may be prescribed by regulation, have elapsed from the day on which the complaint was made, the Head may give written notice to the employee that they have the period of 30 days, or any longer period that may be prescribed by regulation, set out in the notice to indicate in writing that they wish to pursue their complaint.
Notice of rejection of complaint
(2) If a complaint has been rejected, the Head shall notify the employee in writing, with reasons.
Request for review
(3) The employee may, within 15 days after the day on which the employee is notified of the rejection, request in writing, with reasons, that the Head review the Head’s decision.
Review
(4) The Head may confirm the decision, or rescind it and re-examine the complaint.
Notice of Head’s decision
(5) The Head shall notify the employee in writing of the Head’s decision.
Reconsideration final
(6) The Head’s confirmation or rescission is final and conclusive and is not subject to appeal to or review by any court.
595 The heading before section 251.‍06 of the Act is repealed.
596 (1) Subsections 251.‍06(1) and (2) of the Act are replaced by the following:
Compliance order
251.‍06 (1) If the Head is of the opinion that an employer is contravening or has contravened a provision of this Part, its regulations or any condition of a permit issued under subsection 176(1), the Head may issue a compliance order in writing requiring the employer to terminate the contravention within the time that the Head may specify and take any step, as specified by the Head and within the time that the Head may specify, to ensure that the contravention does not continue or reoccur.
Limitation
(2) The Head shall not issue a compliance order under subsection (1) to take any measure that could be set out in an order made under subsection 242(4) or section 246.‍4 or to make any payment that may be the subject of an order made under subsection 251.‍1(1).
(2) Subsection 251.‍06(4) of the Act is replaced by the following:
Proof of service
(4) A certificate purporting to be signed by the Head certifying that a document referred to in subsection (3) was sent by registered mail or by any other means prescribed by regulation to the addressee, accompanied by a true copy of the document and by an identifying post office certificate of the registration or other proof, prescribed by regulation, that the document has been sent or received, is admissible in evidence and 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.
597 (1) Subsection 251.‍1(1) of the Act is replaced by the following:
Payment order
251.‍1 (1) If the Head finds that an employer has not paid an employee wages or other amounts to which the employee is entitled under this Part, the Head may issue a written payment order to the employer, or, subject to section 251.‍18, to a director of a corporation referred to in that section, ordering the employer or director to pay the amount in question, and the Head shall send a copy of any such payment order to the employee at the employee’s latest known address.
(2) Paragraph 251.‍1(1.‍1)‍(a) of the English version of the Act is replaced by the following:
(a) in the case where the employee made a complaint under subsection 251.‍01(1) that was not rejected under subsection 251.‍05(1), the 24 months, plus any extension of the period for making the complaint that is granted by the Head under subsection 251.‍01(3), immediately before the day on which the complaint was made or, if there was a termination of employment prior to the complaint being made, the 24 months immediately before the date of termination;
(3) Paragraph 251.‍1(1.‍1)‍(b) of the Act is replaced by the following:
(b) in any other case, the 24 months immediately before the day on which an inspection under this Part, during the course of which the Head made the finding referred to in subsection (1), began.
(4) Subsections 251.‍1(2) and (2.‍1) of the Act are replaced by the following:
If complaint unfounded
(2) If the Head deals with a complaint of non-payment of wages or other amounts to which an employee is entitled under this Part, the Head must notify the employee in writing that their complaint is unfounded if the Head concludes that the employer has paid to the employee all wages and other amounts to which the employee is entitled under this Part for the period of six months, plus any extension of the period for making the complaint that is granted by the Head under subsection 251.‍01(3), immediately before the day on which the complaint was made.
Notice of voluntary compliance
(2.‍1) If the Head deals with a complaint of non-payment of wages or other amounts to which an employee is entitled under this Part, the Head shall notify the employee in writing that the employer has voluntarily paid to the employee all wages and other amounts owing if
(a) the Head concludes that the employer has, since the complaint was made, paid to the employee all wages and other amounts owing for the period of 24 months, plus any extension of the period for making the complaint that is granted by the Head under subsection 251.‍01(3), immediately before the day on which the complaint was made and for any subsequent period specified by the Head; and
(b) the Head has not issued a payment order or a notice of unfounded complaint with respect to the complaint.
(5) Subsection 251.‍1(4) of the Act is replaced by the following:
Proof of service of documents
(4) A certificate purporting to be signed by the Head certifying that a document referred to in subsection (3) was sent by registered mail or by any other means prescribed by regulation to the addressee, accompanied by a true copy of the document and by an identifying post office certificate of the registration or other proof, prescribed by regulation, that the document has been sent or received, is admissible in evidence and 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.
598 The heading before section 251.‍101 of the Act is replaced by the following:
Orders — Review and Appeal
599 (1) The portion of subsection 251.‍101(1) of the Act before paragraph (a) is replaced by the following:
Request for review
251.‍101 (1) An employer to whom a compliance order has been issued or a person who is affected by a payment order, a notice of unfounded complaint or a notice of voluntary compliance may send a written request with reasons to the Head for a review of the Head’s decision
(2) Subsections 251.‍101(2) to (3) of the Act are replaced by the following:
Payment of amount and administrative fee
(2) An employer or a director of a corporation is not permitted to request a review of a payment order unless the employer or director pays to the Head the amount indicated in the payment order and, in the case of an employer, the administrative fee specified in the payment order in accordance with subsection 251.‍131(1), subject to, in the case of a director, the maximum amount of the director’s liability under section 251.‍18.
Security
(2.‍1) The Head may allow an employer or a director of a corporation to give security, in a form satisfactory to the Head and on any conditions specified by the Head, for all or part of the amount and fee referred to in subsection (2).
Review
(3) On receipt of the request for review, the Head may, in writing,
(a) confirm, rescind or vary, in whole or in part, the payment order or the compliance order; or
(b) confirm the notice of unfounded complaint or the notice of voluntary compliance, or rescind the notice, in which case the Head shall re-examine the complaint.
(3) Subsection 251.‍101(5) of the Act is replaced by the following:
Proof of service
(5) A certificate purporting to be signed by the Head certifying that a decision referred to in subsection (4) was sent by registered mail or by any other means prescribed by regulation to the addressee, accompanied by a true copy of the decision and by an identifying post office certificate of the registration or other proof, prescribed by regulation, that the decision has been sent or received, is admissible in evidence and 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.
(4) Subsection 251.‍101(7) of the Act is replaced by the following:
Request treated as an appeal
(7) The Head may, if the Head considers it appropriate in the circumstances, treat the request for review as an appeal of their decision, in which case the Head shall so inform any person who is affected by the payment order, the notice of unfounded complaint or the notice of voluntary compliance — or, in the case of a compliance order, the employer — and shall refer the request for review to the Board, and the Board shall be considered to have an appeal before it for the purposes of section 251.‍12.
600 Subsections 251.‍11(3) and (3.‍1) of the Act are replaced by the following:
Payment of amount and administrative fee
(3) An employer or director of a corporation is not permitted to appeal a decision confirming or varying a payment order unless the employer or director pays to the Head the amount indicated in the decision — and, in the case of an employer, the administrative fee specified in the decision in accordance with subsection 251.‍131(1) — less any amount and administrative fee paid under subsection 251.‍101(2).
Security
(3.‍1) The Head may allow an employer or a director of a corporation to give security, in a form satisfactory to the Head and on any conditions specified by the Head, for all or part of the amount and fee referred to in subsection (3).
601 Section 251.‍111 of the Act is replaced by the following:
Head informed of appeal
251.‍111 (1) The Board shall inform the Head in writing when an appeal is brought under subsection 251.‍11(1) and provide the Head with a copy of the request for appeal.
Documents provided to Board — decision
(2) In an appeal under this Part, the Head shall, on request of the Board, provide to the Board a copy of any document that the Head relied on for the purpose of making the decision being appealed.
Documents provided to Board — order or notice
(3) In an appeal under subsection 251.‍101(7), the Head shall, on request of the Board, provide to the Board a copy of any document that the Head relied on for the purpose of issuing the order or notice being appealed.
Documents provided to Head
(4) The Board shall, on request of the Head, provide to the Head a copy of any document that is filed with the Board in the appeal.
Power of Head
(5) The Head may, in an appeal under this Part, present evidence and make representations to the Board.
602 Subsection 251.‍12(2) of the Act is replaced by the following:
Copies of decision to be sent
(2) The Board shall send a copy of the decision, with reasons, to each party to the appeal and to the Head.
603 Subsections 251.‍13(1) and (1.‍1) of the Act are replaced by the following:
Order to debtor of employer
251.‍13 (1) The Head may issue a written order to a person who is or is about to become indebted to an employer to whom a payment order has been issued under subsection 251.‍1(1), to pay any amount owing to the employer, up to the amount and the administrative fee indicated in the payment order, directly to the Head within 15 days, in satisfaction of the payment order.
Order to debtor of director of corporation
(1.‍1) The Head may issue a written order to a person who is or is about to become indebted to a director of a corporation to whom a payment order has been issued under subsection 251.‍1(1) to pay any amount owing to the director of the corporation, up to the amount indicated in the payment order, directly to the Head within 15 days, in satisfaction of the payment order.
604 Subsection 251.‍131(2) of the Act is replaced by the following:
Payment
(2) The employer is liable only for the administrative fee that is specified in a final decision and shall pay it — less any administrative fee paid under subsection 251.‍101(2) or 251.‍11(3) — to the Head. In the case of any overpayment, the employer is entitled to its reimbursement.
605 The portion of section 251.‍132 of the Act before paragraph (a) is replaced by the following:
Return of security
251.‍132 The Head, after a final decision has been made in respect of which security was given,
606 Section 251.‍14 of the Act is replaced by the following:
Deposit of moneys
251.‍14 (1) If the Head receives moneys under this Division, the Head shall deposit those moneys to the credit of the Receiver General in the account known as the “Labour Standards Suspense Account” or in any other special account created for the purposes of this section and may authorize payments out of that account to any employee or other person who is entitled to that money.
Consolidated Revenue Fund
(1.‍1) The moneys that are equal to the administrative fees paid to the Head under this Part with respect to matters that are the subject of a final decision shall be debited from the account referred to in subsection (1) and credited to the Consolidated Revenue Fund no later than the fiscal year following the fiscal year in which the final decision is made.
Record
(2) The Head shall maintain a detailed record of all transactions relating to the account.
607 (1) Subsection 251.‍15(1) of the Act is replaced by the following:
Enforcement of orders
251.‍15 (1) Any person who is affected by a payment order issued under subsection 251.‍1(1) or confirmed or varied under subsection 251.‍101(3) or by an order of the Board made under subsection 251.‍12(1), or the Head, may, after the day provided in the order for compliance or after 15 days following the day on which the order is issued, made, confirmed or varied, whichever is later, file in the Federal Court a copy of the payment order, or a copy of the order of the Board, exclusive of reasons.
(2) Subsection 251.‍15(2) of the Act is replaced by the following:
Enforcement of orders to debtors
(2) After the expiration of the 15 day period specified in an order to a debtor of the employer or of the director of a corporation made under section 251.‍13, the Head may file a copy of the order in the Federal Court.
608 Subsections 252(1) and (2) of the Act are replaced by the following:
Information and returns
252 (1) Every employer shall furnish any information that the Head may require that relate to their employees, including their wages, their hours of work and their general holidays, annual vacations and conditions of work as well as any returns that the Head may require.
Records to be kept
(2) Every employer shall make and keep for a period of at least 36 months after work is performed the records required to be kept by regulations made under paragraph 264(1)‍(a) and those records shall be available at all reasonable times for examination by the Head.
609 Subsections 253(1) to (5) of the Act are replaced by the following:
Notice to furnish information
253 (1) Where the Head is authorized to require a person to furnish information under this Part or the regulations, the Head may require the information to be furnished by a notice to that effect served by personal service, by registered mail addressed to the latest known address of the addressee, or by any other means prescribed by regulation, and that person
(a) if the notice is sent by registered mail, is deemed to have received the notice on the seventh day after the day on which it was mailed; and
(b) shall furnish the information within such reasonable time as is specified in the notice.
Proof of service
(2) A certificate purporting to be signed by the Head certifying that a notice was sent by registered mail or by any other means prescribed by regulation to the addressee, accompanied by a true copy of the notice and by an identifying post office certificate of the registration or other proof, prescribed by regulation, that the notice has been sent or received, is admissible in evidence and 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.
Proof of failure to comply
(3) Where the Head is authorized to require a person to furnish information under this Part or the regulations, a certificate of the Head certifying that the information has not been furnished is admissible in evidence and in the absence of any evidence to the contrary is proof of the statements contained in it.
Proof of documents
(4) A certificate of the Head certifying that a document annexed to it is a document or a true copy of the document made by or on behalf of the Head shall be admitted in evidence and has the same force and effect as if it had been proven in the ordinary way.
Proof of authority
(5) A certificate under this section signed or purporting to be signed by the Head is admissible in evidence without proof of the Head’s appointment or signature.
610 (1) Subparagraph 256(1)‍(c)‍(ii) of the Act is replaced by the following:
(ii) has given any information to the Minister or the Head regarding the wages, hours of work, annual vacation or conditions of work of an employee.
(2) Paragraph 256(3)‍(b) of the Act is replaced by the following:
(b) refuses to make available for examination by the Head at any reasonable time any such record kept by the employer,
611 Section 259.‍2 of the Act is replaced by the following:
Publication
259.‍2 The Head may, subject to the regulations, make public the name of an employer convicted of an offence under this Part, the nature of the offence, the punishment imposed and any other information prescribed by regulation.
612 (1) Paragraphs 260(1)‍(b) and (c) of the Act are replaced by the following:
(b) the Head determines that the disclosure is in the public interest; or
(c) the Head determines that the disclosure is necessary for the investigation of the complaint to be carried out and the complainant consents to the disclosure in writing.
(2) Subsection 260(2) of the Act is replaced by the following:
Consent
(2) If a determination is made under paragraph (1)‍(c) and the complainant refuses to provide their consent after being requested to do so in writing, the Head may deem the complaint to be withdrawn.
613 (1) Paragraph 264(1)‍(a.‍2) of the Act is replaced by the following:
(a.‍2) respecting the information that an employer must provide to the Head for the purpose of establishing that the performance of activities referred to in subsection 167(1.‍2) fulfils the requirements of a program referred to in that subsection, and the circumstances in which an employer must provide it;
(2) Paragraph 264(1)‍(i) of the Act is replaced by the following:
(i) providing for the payment of any wages of an employee to the Head or to another person in the event that the employee cannot be found or in any other case;
614 The heading before section 271 and sections 271 and 272 of the Act are replaced by the following:
Head’s Powers
Powers regarding notices of violation
271 The Head may
(a) establish the form of notices of violation;
(b) designate persons, or classes of persons, who are authorized to issue notices of violation; and
(c) establish a short-form description for each violation to be used in notices of violation.
Delegation
272 Subject to any terms and conditions specified by the Minister, the Head may delegate to any qualified person or class of persons any of the powers the Head is authorized to exercise or any of the duties or functions the Head is authorized to perform for the purposes of this Part. The Head may make the delegation subject to any terms and conditions that the Head considers appropriate.
615 Sections 281 to 283 of the Act are replaced by the following:
Request for review
281 A person or a department that is served with a notice of violation may, within 30 days after the day on which the notice is served, or within any longer period that the Head allows, make a request, in the manner prescribed by regulation, to the Head for a review of the penalty or the facts of the alleged violation, or both.
Variation or cancellation of notice of violation
282 At any time before a request for review in respect of a notice of violation comes before the Head, a person designated under paragraph 271(b) may cancel the notice of violation or correct an error in it.
Review
283 (1) On receipt of a request for review made under section 281, the Head shall conduct the review of the notice of violation.
Rules of procedure
(2) The Head may make rules governing the procedure with respect to reviews under this Part.
Request treated as an appeal
(3) The Head may, if the Head considers it appropriate in the circumstances, treat the request for review as an appeal, in which case the Head shall so inform the applicant and refer the request for review to the Board, and the Board shall be considered to have an appeal before it for the purposes of this Part.
616 (1) Subsections 284(1) to (3) of the Act are replaced by the following:
Object of review
284 (1) The Head shall determine, as the case may be, whether the amount of the penalty for the violation was determined in accordance with the regulations or whether the applicant committed the violation, or both.
Correction of penalty
(2) If the Head determines that the amount of the penalty for the violation was not determined in accordance with the regulations, the Head shall correct the amount of the penalty.
Decision
(3) The Head shall make a decision in writing and serve the applicant with a copy of the decision, with reasons.
(2) Subsection 284(5) of the English version of the Act is replaced by the following:
Obligation to pay
(5) If the Head determines that the applicant committed the violation, the applicant is liable for the penalty that is set out in the decision.
617 Subsection 285(1) of the French version of the Act is replaced by the following:
Appel
285 (1) L’auteur présumé de la violation peut, par écrit, dans les quinze jours suivant la signification de la décision rendue par le chef en application de l’article 284, interjeter appel de celle-ci auprès du Conseil.
618 Section 286 of the Act is replaced by the following:
Head informed of appeal
286 (1) The Board shall inform the Head in writing when an appeal is brought under subsection 285(1) and provide the Head with a copy of the request for appeal.
Documents provided to Board
(2) The Head shall, on request of the Board, provide to the Board a copy of any document that the Head relied on for the purpose of making the decision being appealed.
Documents provided to Head
(3) The Board shall, on request of the Head, provide to the Head a copy of any document that is filed with the Board in the appeal.
Power of Head
(4) The Head may, in an appeal, present evidence and make representations to the Board.
619 Subsection 287(3) of the Act is replaced by the following:
Decision
(3) The Board shall make a decision in writing and provide the appellant and the Head with a copy of the decision, with reasons.
620 Subsection 292(1) of the Act is replaced by the following:
Certificate
292 (1) The Head may issue a certificate certifying the unpaid amount of any debt referred to in subsection 291(1).
621 Section 295 of the Act is replaced by the following:
Publication
295 The Head may, subject to the regulations, make public the name of an employer who committed a violation under this Part, the nature of the violation, the amount of the penalty imposed and any other information prescribed by regulation.
Coordinating Amendments
This Act
622 (1) On the first day on which both section 479 and subsection 574(1) are in force, subsection 212(1) of the Canada Labour Code is replaced by the following:
Notice — Head
212 (1) An employer must give notice to the Head, in writing, of any group termination of employment at least 16 weeks before the first date of termination of employment of an employee in the group.
(2) If section 479 comes into force before subsection 574(2), then that subsection 574(2) is deemed never to have come into force and is repealed.
(3) If section 479 and subsection 574(2) come into force on the same day, then that section 479 is deemed to have come into force before that subsection 574(2) and subsection (2) applies as a consequence.
(4) If section 480 comes into force before section 575, then that section 575 is deemed never to have come into force and is repealed.
(5) If section 480 and section 575 come into force on the same day, then that section 480 is deemed to have come into force before that section 575 and subsection (4) applies as a consequence.
(6) On the first day on which both subsection 498(2) and section 535 are in force, paragraph 251.‍01(2.‍1)‍(b) of the Canada Labour Code is replaced by the following:
(b) in any other case, the day on which the complainant knew, or in the Head’s opinion ought to have known, of the action or circumstances giving rise to the complaint.
(7) On the first day on which both subsections 498(3) and 591(2) are in force, the portion of subsection 251.‍01(3) of the Canada Labour Code before paragraph (a) is replaced by the following:
Extension of time
(3) The Head may, subject to the regulations, extend the period set out in subsection (2) or (2.‍1)
(8) On the first day on which both section 502 and section 535 are in force, subsection 253.‍1(1) of the Canada Labour Code is replaced by the following:
Copy — employee
253.‍1 (1) An employer must, within the first 30 days of an employee’s employment, provide the employee with a copy of any materials that the Head makes available and that contains information respecting employers’ and employees’ rights and obligations under this Part and, within 30 days after updated materials are made available, provide the employee with a copy of the updated materials.
2018, c. 22
623 (1) In this section, other Act means An Act to amend the Canada Labour Code (harassment and violence), the Parliamentary Employment and Staff Relations Act and the Budget Implementation Act, 2017, No. 1, chapter 22 of the Statutes of Canada, 2018.
(2) On the first day on which both subsection 3(1) of the other Act and subsection 537(1) of this Act are in force, subparagraph 125(1)‍(d)‍(iii) of the Canada Labour Code is replaced by the following:
(iii) any other information related to health and safety that is prescribed or that may be specified by the Head;
(3) On the first day on which both subsection 3(4) of the other Act and section 535 of this Act are in force, subsection 125(5) of the Canada Labour Code is replaced by the following:
Extension
(5) On application by a former employee, the Head may, in the prescribed circumstances, extend the time period referred to in subsection (4).
(4) If subsection 5(4) of the other Act comes into force before subsection 540(2) of this Act, then that subsection 540(2) is deemed never to have come into force and is repealed and, on the day on which section 535 of this Act comes into force,
(a) the portion of subsection 127.‍1(9) before paragraph (a) of the Canada Labour Code is replaced by the following;
Investigation
(9) The Head shall investigate the complaint referred to in subsection (8) unless it relates to an occurrence of harassment and violence and the Head is of the opinion that
(b) subsections 127.‍1(9.‍1) and (9.‍2) of the Canada Labour Code are replaced by the following;
Notice
(9.‍‍1) If the Head is of the opinion that the conditions described in paragraph (9)‍(a) or (b) are met, the Head shall inform the employer and the employee in writing, as soon as feasible, that the Head will not investigate.
Combining investigations — harassment and violence
(9.‍2) The Head may combine an investigation into a complaint relating to an occurrence of harassment and violence with an ongoing investigation relating to the same employer and involving substantially the same issues and, in that case, the Head may issue a single decision.
(5) If subsection 540(2) of this Act comes into force before subsection 5(4) of the other Act, then that subsection 5(4) is amended by
(a) replacing the portion of the subsection 127.‍1(9) that it enacts before paragraph (a) with the following;
Investigation
(9) The Head shall investigate the complaint referred to in subsection (8) unless it relates to an occurrence of harassment and violence and the Head is of the opinion that
(b) replacing the subsections 127.‍1(9.‍1) and (9.‍2) that it enacts with the following;
Notice
(9.‍‍1) If the Head is of the opinion that the conditions described in paragraph (9)‍(a) or (b) are met, the Head shall inform the employer and the employee in writing, as soon as feasible, that the Head will not investigate.
Combining investigations — harassment and violence
(9.‍2) The Head may combine an investigation into a complaint relating to an occurrence of harassment and violence with an ongoing investigation relating to the same employer and involving substantially the same issues and, in that case, the Head may issue a single decision.
(6) If subsection 5(4) of the other Act and subsection 540(2) of this Act come into force on the same day, then that subsection 540(2) is deemed to have come into force before that subsection 5(4) and subsection (5) applies as a consequence.
(7) On the first day on which both subsection 5(5) of the other Act and section 535 of this Act are in force, subsection 127.‍1(13) of the Canada Labour Code is replaced by the following:
Extension
(13) On application by a former employee, the Head may, in the prescribed circumstances, extend the time period referred to in subsection (12).
(8) On the first day on which both subsection 7(2) of the other Act and subsection 547(1) of this Act are in force, paragraph 135(6)‍(a) of the Canada Labour Code is replaced by the following:
(a) at an employer’s request, the Head may, in writing, exempt the employer from the requirements of subsection (1) in respect of that work place;
(9) On the first day on which both subsection 7(3) of the other Act and section 535 of this Act are in force, subsection 135(6.‍1) of the Canada Labour Code is replaced by the following:
Posting of request
(6.‍1) A request for an exemption must be posted in a conspicuous place or places where it is likely to come to the attention of employees, and be kept posted until the employees are informed of the Head’s decision in respect of the request.
(10) On the first day on which both section 8 of the other Act and section 535 of this Act are in force, subsection 135.‍11(1) of the Canada Labour Code is replaced by the following:
Information likely to reveal identity
135.‍‍11 (1) Neither the Head nor an employer shall, without the person’s consent, provide, under this Part, a policy committee or a work place committee with any information that is likely to reveal the identity of a person who was involved in an occurrence of harassment and violence in the work place. Neither a policy committee nor a work place committee shall have access to that information without the person’s consent.
(11) On the first day on which both section 11 of the other Act and section 535 of this Act are in force, subsection 136.‍1(1) of the Canada Labour Code is replaced by the following:
Information likely to reveal identity
136.‍1 (1) Neither the Head nor an employer shall, without the person’s consent, provide, under this Part, a health and safety representative with any information that is likely to reveal the identity of a person who was involved in an occurrence of harassment and violence in the work place. A health and safety representative shall not have access to that information without the person’s consent.
(12) On the first day on which both section 12 of the other Act and subsection 553(2) of this Act are in force, subsection 140(3) of the Canada Labour Code is replaced by the following:
Exception
(3) The powers, duties or functions provided for in section 130, subsections 137.‍‍1(1) to (2.‍‍1) and (7) to (9), 137.‍‍2(4), 138(1) to (2) and (4) to (6), 140(1) to (2) and (4), 144(1) and 149(1), sections 152 and 155 and subsections 156.‍‍1(1), 157(3) and 159(2) shall not be the subject of an agreement under subsection (2).
(13) On the first day on which both section 13 of the other Act and section 561 of this Act are in force, section 145.‍1 of the Canada Labour Code is replaced by the following:
Powers, duties and functions
145.‍1 For the purposes of sections 146 to 146.‍‍5, the Board has all of the powers, duties and functions of the Minister and the Head under this Part, except for those referred to in section 130, subsections 135(6), 137.‍‍1(1) to (2.‍‍1) and (7) to (9), 137.‍‍2(4), 138(1) to (2) and (4) to (6), section 139, subsections 140(1) to (2) and (4) and 144(1), section 146.‍‍01, subsection 149(1), sections 152 and 155 and subsections 156.‍‍1(1), 157(3) and 159(2).
(14) On the first day on which both section 21 of the other Act and section 535 of this Act are in force, the portion of section 88.‍1 of the Parliamentary Employment and Staff Relations Act before paragraph (a) is replaced by the following:
Head to notify Speakers
88.‍1 The Head, as defined in section 2 of the Canada Labour Code, shall notify the Speaker of the Senate or the Speaker of the House of Commons, or both, of the Head’s intention to enter, under subsection 141(1) of the Canada Labour Code, a work place controlled by an employer. The Head shall also notify the Speaker of the Senate or the Speaker of the House of Commons, or both, as soon as possible after the Head
2017, c. 20
624 On the first day on which both section 535 of this Act is in force and section 395 of the Budget Implementation Act, 2017, No 1 has produced its effects, paragraph 46(2)‍(c) of the Hazardous Materials Information Review Act is replaced by the following:
(c) any official of the Department of Employment and Social Development, the Canada Industrial Relations Board in the exercise of its powers or the performance of its duties or functions under Part II of the Canada Labour Code, other than the powers, duties and functions set out in sections 133 and 134 of that Act, or any person to whom powers, duties or functions have been delegated by the Minister of Labour or the Head of Compliance and Enforcement under subsection 140(1) or (1.‍1) of that Act, or under an agreement entered into under subsection 140(2) of that Act, for the purposes of the administration or enforcement of Part II of that Act;
Coming into Force
2017, c. 20, s. 377
625 This Subdivision comes into force on the first day on which both section 441 of this Act and section 377 of the Budget Implementation Act, 2017, No. 1 are in force.
DIVISION 16 
2005, c. 47, s. 1
Wage Earner Protection Program Act
Amendments to the Act
626 The long title of the Wage Earner Protection Program Act is replaced by the following:
An Act to establish a program to provide for payments to individuals in respect of wages owed to them by employers who are insolvent
627 (1) Subparagraph (a)‍(ii) of the definition eligible wages in subsection 2(1) of the Act is replaced by the following:
(ii) the period beginning on the day that is six months before one of the following days and ending on the date of the bankruptcy or the first day on which there was a receiver in relation to the former employer:
(A) the day on which a proposal is filed by or in respect of the employer under Division I of Part III of the Bankruptcy and Insolvency Act or, if a notice of intention to make a proposal is filed by or in respect of the employer under that Division, the day on which the notice of intention is filed,
(B) the day on which the most recent proceedings under the Companies’ Creditors Arrangement Act are commenced; and
(2) Paragraph (a) of the definition eligible wages in subsection 2(1) of the Act is amended by striking out “and” at the end of subparagraph (i) and by adding the following after subparagraph (ii):
(iii) the period beginning on the day that is six months before one of the following days and ending on the day on which a court makes a determination under subsection 5(5):
(A) the day on which a proposal is filed by or in respect of the employer under Division I of Part III of the Bankruptcy and Insolvency Act or, if a notice of intention to make a proposal is filed by or in respect of the employer under that Division, the day on which the notice of intention is filed,
(B) the day on which the most recent proceedings under the Companies’ Creditors Arrangement Act are commenced; and
(3) Paragraph (b) of the definition eligible wages in subsection 2(1) of the Act is replaced by the following:
(b) termination pay and severance pay that relate to employment that ended
(i) during the period referred to in paragraph (a), or
(ii) during the period beginning on the day after the day on which the period referred to in paragraph (a) ends and ending on the day on which the trustee is discharged or the receiver completes their duties, as the case may be. (salaire admissible)
(4) Section 2 of the Act is amended by adding the following after subsection (1):
Precision
(1.‍1) For the purpose of the definition eligible wages, a proposal does not include a proposal for which a certificate is given under section 65.‍3 of the Bankruptcy and Insolvency Act and a notice of intention to make a proposal does not include a notice of intention in respect of a proposal for which such a certificate is given.
(5) Section 2 of the Act is amended by adding the following after subsection (1.‍1):
Meaning of trustee
(1.‍2) In this Act, trustee includes a monitor as defined in subsection 2(1) of the Companies’ Creditors Arrangement Act.
(6) Paragraph 2(5)‍(a) of the French version of the Act is replaced by the following:
a) pour l’application de l’alinéa 6d), il est réputé n’exister aucun lien de dépendance si le ministre est convaincu, compte tenu des circonstances, notamment des modalités d’emploi de la personne physique auprès de son ancien employeur, de sa rétribution, ainsi que de la durée, la nature et l’importance du travail accompli, qu’il est raisonnable de conclure que celle-ci a conclu avec lui un contrat de travail en substance pareil à celui qu’elle aurait conclu n’eût été le lien de dépendance;
628 Section 4 of the Act is replaced by the following:
Establishment
4 The Wage Earner Protection Program is established to provide for payments to individuals in respect of wages owed to them by employers who are insolvent.
629 (1) Paragraph 5(b) of the Act is replaced by the following:
(b) one of the following applies:
(i) the former employer is bankrupt,
(ii) the former employer is subject to a receivership,
(iii) the former employer is the subject of a foreign proceeding that is recognized by a court under subsection 270(1) of the Bankruptcy and Insolvency Act and
(A) the court determines under subsection (2) that the foreign proceeding meets the criteria prescribed by regulation, and
(B) a trustee is appointed, or
(iv) the former employer is the subject of proceedings under Division I of Part III of the Bankruptcy and Insolvency Act or under the Companies’ Creditors Arrangement Act and a court determines under subsection (5) that the criteria prescribed by regulation are met; and
(2) Section 5 of the Act is renumbered as subsection 5(1) and is amended by adding the following:
Prescribed criteria — foreign proceeding
(2) On application by any person, a court may, in a proceeding under Part XIII of the Bankruptcy and Insolvency Act, determine that the foreign proceeding meets the criteria prescribed by regulation. If the court determines that the foreign proceeding meets the prescribed criteria, the court may appoint a trustee for the purposes of this Act.
Employment in Canada
(3) An individual who is eligible to receive a payment because of subparagraph (1)‍(b)‍(iii) is only eligible to receive a payment in respect of eligible wages earned for employment in Canada and termination pay and severance pay that relate to that employment.
Deemed bankruptcy
(4) For the purposes of this Act, if all of the conditions set out in subparagraph (1)‍(b)‍(iii) are met, the former employer is deemed to be bankrupt and the date of the bankruptcy is deemed to be the day on which all of those conditions are met.
Prescribed criteria — other proceedings
(5) On application by any person, a court may, in proceedings under Division I of Part III of the Bankruptcy and Insolvency Act or under the Companies’ Creditors Arrangement Act, determine that the former employer meets the criteria prescribed by regulation.
630 The portion of section 6 of the French version of the Act before paragraph (a) is replaced by the following:
Exceptions
6 La personne physique n’est pas admissible au versement de prestations à l’égard de tout salaire gagné au cours d’une période — ou qui s’y rapporte autrement — durant laquelle, selon le cas :
631 (1) Subsection 7(1) of the Act is replaced by the following:
Amount of payment
7 (1) The amount that may be paid under this Act to an individual is the amount of eligible wages owing to the individual up to a maximum of an amount equal to seven times the maximum weekly insurable earnings under the Employment Insurance Act, less any amount prescribed by regulation.
(2) Section 7 of the Act is replaced by the following:
Amount of payment
7 (1) The amount that may be paid under this Act to an individual is the amount of eligible wages owing to the individual up to a maximum of an amount equal to seven times the maximum weekly insurable earnings under the Employment Insurance Act.
Reduction
(1.‍1) Except in the circumstances prescribed by regulation, the amount that may be paid under this Act to an individual is to be reduced by any amounts provided for by regulation.
Greatest amount
(2) If more than one situation that is described in paragraph 5(1)‍(b) applies to the former employer, the amount that may be paid is the greatest of the amounts determined in respect of each of those situations.
632 Section 8 of the French version of the Act is replaced by the following:
Demande
8 Pour obtenir des prestations, la personne physique présente une demande au ministre selon les modalités — de temps et autres — prévues par règlement.
633 Section 10 of the Act is renumbered as subsection 10(1) and is amended by adding the following:
Notification to trustee or receiver
(2) The Minister is to inform the trustee or receiver of the applicant’s eligibility or ineligibility to receive a payment.
634 The Act is amended by adding the following after section 12:
Notification
12.‍1 The Minister is to inform the applicant and the trustee or receiver of a decision made under section 12.
635 Section 18 of the Act is replaced by the following:
Copies of decision
18 The adjudicator must send a copy of his or her decision, and the reasons for it, to each party to the appeal and to the trustee or receiver.
636 Section 19 of the Act is replaced by the following:
No review by certiorari, etc.
19 No order may be made to review, prohibit or restrain and no process entered or proceeding taken to question, review, prohibit or restrain in any court — whether by way of injunction, certiorari, prohibition, quo warranto or otherwise — an action of an adjudicator under any of sections 14 to 18.
637 (1) Paragraphs 21(1)‍(a) to (c) of the French version of the Act are replaced by the following:
a) d’identifier chaque personne physique qui est titulaire d’une créance au titre du salaire admissible;
b) de déterminer le montant du salaire admissible qui est dû à chaque personne physique;
c) d’informer chaque personne physique, sauf celle qui fait partie d’une catégorie réglementaire, de l’existence du programme établi à l’article 4 et des conditions auxquelles les prestations peuvent être versées au titre de la présente loi;
(2) Paragraph 21(1)‍(d) of the Act is replaced by the following:
(d) provide the Minister and each individual other than one who is in a class prescribed by regulation with the amount of eligible wages owing to the individual and any other information prescribed by regulation;
(3) Subsection 21(3) of the French version of the Act is replaced by the following:
Obligation d’assistance
(3) Sur demande, toute personne, autre que celle qui est visée au paragraphe (4), qui est en possession de renseignements visés à l’alinéa (1)d) ou a accès à de tels renseignements est tenue de les fournir au syndic ou au séquestre, selon le cas.
(4) Subsection 21(4) of the Act is replaced by the following:
Duty to assist — payroll contractors
(4) A person who is dealing at arm’s length with and providing payroll services to a bankrupt or insolvent person and who has or has access to information described in paragraph (1)‍(d) shall,
(a) if requested by the trustee or receiver, provide the trustee or receiver with a description of the information described in paragraph (1)‍(d) that they have or have access to and an estimate of the cost of providing the information; and
(b) if requested by the trustee or receiver, provide the trustee or receiver with the information described in paragraph (1)‍(d) that they have or have access to.
638 Section 22 of the Act is replaced by the following:
Fees and expenses
22 Subject to section 22.‍1, the trustee’s or receiver’s fees and expenses, in relation to the performance of their duties under this Act, are to be paid out of the estate of the bankrupt employer or the property of the insolvent employer, as the case may be.
Minister to pay fees and expenses
22.‍1 The Minister shall, in the circumstances prescribed by regulation, pay any fees or expenses of the trustee or receiver that are prescribed by regulation in relation to the performance of their duties under this Act or the performance of their duties and functions or the exercise of their powers under the Bankruptcy and Insolvency Act.
639 Sections 22 and 22.‍1 of the Act are replaced by the following:
Fees and expenses
22 Subject to section 22.‍1, the trustee’s or receiver’s fees and expenses, in relation to the performance of their duties under this Act, are to be paid out of the estate of the bankrupt employer or the property of the insolvent employer or by the insolvent employer.
Minister to pay fees and expenses
22.‍1 The Minister shall, in the circumstances prescribed by regulation, pay any fees or expenses of the trustee or receiver that are prescribed by regulation in relation to the performance of their duties under this Act or the performance of their duties and functions or the exercise of their powers under the Bankruptcy and Insolvency Act or the Companies’ Creditors Arrangement Act.
640 Section 29 of the French version of the Act is replaced by the following:
Numéro d’assurance sociale
29 Nul ne peut sciemment utiliser, communiquer ou permettre que soit communiqué le numéro d’assurance sociale d’une personne physique qui a été obtenu à une fin liée à une demande de prestations au titre de la présente loi, si ce n’est pour l’application de celle-ci ou de la Loi de l’impôt sur le revenu.
641 The Act is amended by adding the following after section 31:
No payment or partial payment
31.‍1 If the Minister determines that an individual did not receive all or part of a payment that they were eligible to receive, the Minister shall make a payment to them in an amount equal to the amount that they did not receive.
Overpayments
642 (1) The portion of subsection 32(1) of the French version of the Act before paragraph (a) is replaced by the following:
Trop-perçu
32 (1) S’il décide qu’une personne physique a perçu des sommes en trop, le ministre lui fait parvenir un avis écrit :
(2) Subsections 32(2) and (3) of the Act are replaced by the following:
Notification
(2) The Minister shall also inform the trustee or receiver of the determination and the amount that the individual was not eligible to receive.
643 Sections 33 and 34 of the Act are replaced by the following:
Request for review
32.‍1 An individual who is informed of the Minister’s determination under subsection 32(1), other than a determination made as a result of a review under section 12, may request a review of the determination.
Review
32.‍2 The Minister may confirm, vary or rescind a determination made under subsection 32(1).
Notification
32.‍3 The Minister shall inform the individual and the trustee or receiver of a decision made under section 32.‍2.
Review is final
32.‍4 Subject to the right of appeal under section 32.‍5, the Minister’s confirmation, variation or rescission, as the case may be, is final and may not be questioned or reviewed in any court.
Appeal on question of law or jurisdiction
32.‍5 The individual may appeal the decision made by the Minister under section 32.‍2 to an adjudicator only on a question of law or jurisdiction.
Appointment of adjudicator
32.‍6 An appeal is to be heard by an adjudicator appointed by the Minister.
Appeal on the record
32.‍7 The appeal is to be an appeal on the record and no new evidence is admissible.
Adjudicator’s decision
32.‍8 The adjudicator may confirm, vary or rescind the decision made by the Minister under section 32.‍2.
Copies of decision
32.‍9 The adjudicator must send a copy of his or her decision, and the reasons for it, to each party to the appeal and to the trustee or receiver.
No review by certiorari, etc.
32.‍91 No order may be made to review, prohibit or restrain and no process entered or proceeding taken to question, review, prohibit or restrain in any court — whether by way of injunction, certiorari, prohibition, quo warranto or otherwise — an action of an adjudicator under any of sections 32.‍5 to 32.‍9.
Decision is final
32.‍92 The adjudicator’s decision is final and may not be questioned or reviewed in any court.
Debt due to Her Majesty
32.‍93 (1) An amount determined to be owing under section 32, 32.‍2 or 32.‍8 constitutes a debt due to Her Majesty in right of Canada and the debt may be recovered by the Minister of National Revenue.
Certificate of default
(2) The amount of any debt referred to in subsection (1) may be certified by the Minister, and registration of the certificate in the Federal Court has the same effect as a judgment of that Court for the amount specified in the certificate and all related registration costs.
Garnishment
33 If the Minister is of the opinion that a person is or is about to become liable to pay an amount to an individual who is indebted to Her Majesty under subsection 32.‍93(1), the Minister may, by written notice, order the person to pay to the Receiver General on account of the individual’s liability all or part of the amount otherwise payable to the individual.
When debt may be recovered
34 Any action to recover a debt under subsection 32.‍93(2) or section 33 may be taken only after the end of the period within which an individual may request a review under section 32.‍1 or, if the individual requests a review within that period, after final disposition of the review and any appeals.
644 Sections 32.‍5 and 32.‍6 of the Act are replaced by the following:
Board
32.‍41 For the purposes of sections 32.‍5 to 32.‍92, the Board is considered to be composed of only the Chairperson and Vice-Chairpersons as its members.
Appeal on question of law or jurisdiction
32.‍5 (1) The individual may appeal the decision made by the Minister under section 32.‍2 to the Board only on a question of law or jurisdiction.
Regulations
(2) The Board may make regulations respecting the period during which and the manner in which an appeal may be made.
Assignment or appointment
32.‍51 (1) The Chairperson of the Board may assign a member of the Board or appoint an external adjudicator to determine an appeal that comes before the Board.
Powers, duties and functions
(2) A member of the Board and an external adjudicator have all the powers, duties and functions that are conferred on the Board by any of sections 32.‍5 to 32.‍9 with respect to any matter that has been assigned to them or for which they have been appointed, as the case may be, other than the power referred to in subsection 32.‍5(2).
Decision of member or external adjudicator
(3) A decision made by a member of the Board or an external adjudicator under any of sections 32.‍5 to 32.‍9 is deemed to be a decision made by the Board.
Limitation of liability
(4) A member of the Board and an external adjudicator are not personally liable, either civilly or criminally, for anything done or omitted to be done by them in good faith in the exercise or purported exercise of any power, or in the performance or purported performance of any duty or function, conferred on them under any of sections 32.‍5 to 32.‍9.
Remuneration and expenses — external adjudicator
(5) An external adjudicator shall be paid the remuneration and the fees that may be fixed by the Chairperson of the Board and is entitled to be paid reasonable travel and living expenses incurred by them in the course of their duties while absent from their ordinary place of residence.
Minister informed of appeal
32.‍6 (1) The Board shall inform the Minister in writing when an appeal is brought and provide him or her with a copy of the request for appeal.
Board provided with documents
(2) The Minister shall, on request of the Board, provide the Board with a copy of any document that the Minister relied on for the purpose of making the decision being appealed.
Minister provided with documents
(3) The Board shall, on request of the Minister, provide the Minister with a copy of any document that is filed with the Board in the appeal.
Power of Minister
(4) The Minister may, in an appeal, make representations to the Board in writing.
645 Sections 32.‍8 to 32.‍92 of the Act are replaced by the following:
Board’s decision
32.‍8 The Board may confirm, vary or rescind the decision made by the Minister under section 32.‍2.
Copies of decision
32.‍9 The Board shall send a copy of its decision, and the reasons for it, to each party to the appeal, to the Minister and to the trustee or receiver.
No review by certiorari, etc.
32.‍91 No order may be made to review, prohibit or restrain and no process entered or proceeding taken to question, review, prohibit or restrain in any court — whether by way of injunction, certiorari, prohibition, quo warranto or otherwise — an action of the Board under any of sections 32.‍5 to 32.‍9.
Decision is final
32.‍92 The Board’s decision is final and shall not be questioned or reviewed in any court.
646 (1) The portion of subsection 36(1) of the Act before paragraph (a) is replaced by the following:
Subrogation
36 (1) If a payment is made under this Act to an individual in respect of eligible wages, Her Majesty in right of Canada is, to the extent of the amount of the payment, subrogated to any rights the individual may have in respect of the eligible wages against
(2) Section 36 of the Act is amended by adding the following after subsection (1):
Notice to Minister
(1.‍1) Unless the Minister directs otherwise, an individual who received a payment under this Act shall notify the Minister, in writing, of any action or other proceeding, other than the one in respect of which the individual received the payment, to recover eligible wages, including an action or other proceeding that is commenced by another person or organization and of which the individual is aware. The notice shall contain any information prescribed by regulation.
Notice to Minister — decision or order
(1.‍2) Unless the Minister directs otherwise, an individual who received a payment under this Act shall also notify the Minister, in writing, of any final decision or order, of which they are aware, respecting the recovery of eligible wages. The notice shall contain any information prescribed by regulation.
647 The Act is amended by adding the following after section 36:
Payment to Her Majesty in right of Canada
36.‍1 (1) If, under a court judgment or for any other reason, a trustee, receiver or any other person is required to pay eligible wages to an individual who the trustee, receiver or other person has reason to believe has received a payment under this Act, the trustee, receiver or other person shall
(a) ascertain whether Her Majesty in right of Canada is subrogated to any rights the individual may have in respect of the eligible wages; and
(b) if Her Majesty in right of Canada is subrogated, pay to Her Majesty the amount in respect of which Her Majesty is subrogated before making any payment to the individual in respect of eligible wages.
Components of wages
(2) A trustee, receiver or other person who makes a payment under paragraph (1)‍(b) shall provide the Minister with information respecting the components of wages to which the payment relates.
648 (1) Paragraph 41(b) of the Act is replaced by the following:
(b) prescribing reasons for the purposes of paragraph 5(1)‍(a);
(b.‍1) prescribing criteria for the purposes of subsections 5(2) and (5);
(2) Paragraph 41(d) of the Act is replaced by the following:
(d) prescribing circumstances and providing for amounts for the purposes of subsection 7(1.‍1);
(3) Paragraph 41(g) of the Act is replaced by the following:
(g) respecting the period during which and the manner in which a review may be requested under section 11 or 32.‍1 or an appeal may be made under section 14 or 32.‍5;
(4) Paragraphs 41(h) and (i) of the French version of the Act are replaced by the following:
h) prévoir les catégories de personnes physiques que le syndic ou le séquestre est dispensé d’informer en application de l’alinéa 21(1)c) et celles à qui il est dispensé de transmettre les renseignements visés à l’alinéa 21(1)d);
i) régir les renseignements que le syndic ou le séquestre est tenu de transmettre au ministre et à la personne physique pour l’application de l’alinéa 21(1)d), ainsi que régir les modalités — de temps et autres — applicables à leur fourniture;
(5) Section 41 of the Act is amended by striking out “and” at the end of paragraph (j) and replacing paragraph (k) with the following:
(k) prescribing fees and expenses for the purposes of section 22.‍1 and the circumstances in which they are to be paid; and
(l) prescribing the period during which and the manner in which the Minister must be notified under subsection 36(1.‍1) or (1.‍2) and the information that must be contained in the notice.
Transitional Provisions
Application — subsection 7(1)
649 Subsection 7(1) of the Wage Earner Protection Program Act as amended by subsection 631(1) applies
(a) in respect of eligible wages owing to an individual by an employer who becomes bankrupt after February 26, 2018 but before the day on which subsection 631(2) comes into force; and
(b) in respect of eligible wages owing to an individual by an employer any of whose property comes under the possession or control of a receiver, within the meaning of subsection 243(2) of the Bankruptcy and Insolvency Act, after February 26, 2018 but before the day on which subsection 631(2) comes into force.
Application — definition eligible wages
650 The definition eligible wages as amended by subsections 627(1) and (3) applies in respect of wages owing to an individual by an employer only if
(a) the employer becomes bankrupt on or after the day on which those subsections come into force; or
(b) any of the employer’s property comes under the possession or control of a receiver, within the meaning of subsection 243(2) of the Bankruptcy and Insolvency Act, on or after that day.
Coordinating Amendments
This Act
651 If section 643 of this Act comes into force on the same day as sections 644 and 645 of this Act, then that section 643 is deemed to have come into force before those sections 644 and 645.
2017, c. 20
652 (1) In this section, other Act means the Budget Implementation Act, 2017, No. 1.
(2) On the first day on which both section 635 of this Act and section 380 of the other Act are in force, section 18 of the Wage Earner Protection Program Act is replaced by the following:
Copies of decision
18 The Board shall send a copy of its decision, and the reasons for it, to each party to the appeal, to the Minister and to the trustee or receiver.
(3) On the first day on which both section 636 of this Act and section 380 of the other Act are in force, section 19 of the Wage Earner Protection Program Act is replaced by the following:
No review by certiorari, etc.
19 No order may be made to review, prohibit or restrain and no process entered or proceeding taken to question, review, prohibit or restrain in any court — whether by way of injunction, certiorari, prohibition, quo warranto or otherwise — an action of the Board under any of sections 14 to 18.
(4) On the first day on which both section 644 of this Act and section 379 of the other Act are in force, subsections 14.‍1(2) to (4) of the Wage Earner Protection Program Act are replaced by the following:
Powers, duties and functions
(2) A member of the Board and an external adjudicator have all the powers, duties and functions that are conferred on the Board by any of sections 14 to 18 with respect to any matter that has been assigned to them or for which they have been appointed, as the case may be, other than the power referred to in subsection 14(2).
Decision of member or external adjudicator
(3) A decision made by a member of the Board or an external adjudicator under any of sections 14 to 18 is deemed to be a decision made by the Board.
Limitation of liability
(4) A member of the Board and an external adjudicator are not personally liable, either civilly or criminally, for anything done or omitted to be done by them in good faith in the exercise or purported exercise of any power, or in the performance or purported performance of any duty or function, conferred on them under any of sections 14 to 18.
(5) On the first day on which both subsection 648(3) of this Act and section 381 of the other Act are in force, paragraph 41(g) of the Wage Earner Protection Program Act is replaced by the following:
(g) respecting the period during which and the manner in which a review may be requested under section 11 or 32.‍1;
Coming into Force
Order in council
653 (1) Section 626, subsections 627(2) and (5), sections 628 and 629, subsection 631(2), section 639 and subsections 648(1) and (2) come into force on a day to be fixed by order of the Governor in Council.
2017, c. 20
(2) Sections 644 and 645 come into force on the day on which sections 379 and 380 of the Budget Implementation Act, 2017, No. 1 come into force or, if that day is before the day on which this Act receives royal assent, on the day on which this Act receives royal assent.
DIVISION 17 
International Financial Assistance
Amendments to Certain Acts
R.‍S.‍, c. B-7
Bretton Woods and Related Agreements Act
654 Section 13 of the Bretton Woods and Related Agreements Act is replaced by the following:
Annual report
13 The Minister of Finance shall cause to be laid before each House of Parliament within one year after the end of each fiscal year or, if either House is not sitting, on any of the first five days on which that House of Parliament is sitting, a report containing a general summary of operations under this Act and details of all those operations that directly affect Canada, including the resources and lending of the World Bank Group, the funds subscribed or contributed by Canada, borrowings in Canada and procurement of Canadian goods and services.
1991, c. 12
European Bank for Reconstruction and Development Agreement Act
655 Section 7 of the European Bank for Reconstruction and Development Agreement Act is replaced by the following:
Annual report
7 The Minister shall cause to be laid before each House of Parliament within one year after the end of each fiscal year or, if either House is not sitting, on any of the first five days on which that House of Parliament is sitting, a report of operations containing a general summary of all actions taken under the authority of this Act, including their sustainable development aspects within the meaning of Article 2 of the Agreement, and their human rights aspects.
2008, c.‍17
Official Development Assistance Accountability Act
656 The definition official development assistance in section 3 of the Official Development Assistance Accountability Act is repealed.
657 The Act is amended by adding the following after section 3:
Regulations
3.‍1 For the purposes of this Act, the Governor in Council may make regulations defining the expression “official development assistance”, in which case, the Governor in Council must take into account, among other things, the most recent definition of “official development assistance” formulated by the Development Assistance Committee of the Organisation for Economic Co-operation and Development.
658 (1) The portion of subsection 5(1) of the Act before paragraph (a) is replaced by the following:
Report to Parliament
5 (1) The Minister or the competent minister shall cause to be laid before each House of Parliament within one year after the end of each fiscal year or, if either House is not sitting, on any of the first five days on which that House of Parliament is sitting, a report containing
(2) Paragraph 5(1)‍(c) of the Act is replaced by the following:
(c) a summary of Canada’s activities under the Bretton Woods and Related Agreements Act that have contributed to carrying out the purpose of this Act; and
(3) Paragraph 5(1)‍(d) of the Act is repealed.
(4) Subsections 5(3) and (4) of the Act are repealed.
International Financial Assistance Act
Enactment of Act
659 The International Financial Assistance Act is enacted as follows:
An Act to support the delivery of international financial assistance
Short Title
Short title
1 This Act may be cited as the International Financial Assistance Act.
Interpretation
Definition of competent minister
2 In this Act, competent minister means the Minister of Foreign Affairs, or the Minister for International Development for the purposes of the role described in section 4 of the Department of Foreign Affairs, Trade and Development Act.
International Financial Assistance
International assistance — sovereign loans
3 (1) Subject to the regulations, for the purpose of supporting a federal sovereign loans program, the competent minister may
(a) make loans to a foreign state or to any person or entity;
(b) acquire and hold security or a security interest, including, in Quebec, a right in a security, of any kind and in any form, for the due discharge of obligations with respect to loans under paragraph (a);
(c) surrender the security, security interest or right in the security and acquire and hold, in exchange, a security or security interest, including, in Quebec, a right in a security, of any kind and in any form;
(d) realize the security, security interest or right in the security made, acquired and held for the due discharge of obligations with respect to loans made under paragraph (a);
(e) exchange, assign, sell or otherwise dispose of the security, security interest or right in the security, of any kind and in any form, for the due discharge of obligations with respect to loans under paragraph (a); and
(f) acquire, hold, assign, exchange, sell or otherwise dispose of shares within the meaning of paragraph 90(5)‍(e) of the Financial Administration Act.
Guarantee of sovereign loan
(2) Unless a loan referred to in paragraph (1)‍(a) is made to the government of a foreign state, it must be guaranteed by the government of a foreign state benefiting from the loan in favour of Her Majesty in right of Canada.
Innovative financing
4 Subject to the regulations, for the purpose of supporting a federal program that promotes international assistance through the use of innovative financing, the competent minister may, directly or indirectly,
(a) guarantee, in whole or in part, any obligation undertaken by a person or entity;
(b) acquire and hold security or a security interest, including, in Quebec, a right in a security, of any kind and in any form, for the due discharge of obligations guaranteed under paragraph (a);
(c) surrender the security, security interest or right in the security and acquire and hold, in exchange, a security or security interest, including, in Quebec, a right in a security, of any kind and in any form;
(d) realize the security, security interest or right in the security made, acquired and held with respect to obligations guaranteed under paragraph (a);
(e) exchange, assign, sell or otherwise dispose of the security, security interest or right in the security, of any kind and in any form, for the due discharge of obligations guaranteed under paragraph (a); and
(f) acquire, hold, assign, exchange, sell or otherwise dispose of shares within the meaning of paragraph 90(5)‍(e) of the Financial Administration Act.
Program for climate change
5 Subject to the regulations, for the purpose of supporting a federal international assistance program that promotes the mitigation of or adaptation to climate change through repayable contributions, the competent minister may, directly or indirectly, acquire, hold, assign, exchange, sell or otherwise dispose of shares within the meaning of paragraph 90(5)‍(e) of the Financial Administration Act.
Fees and interest
6 (1) The competent minister may charge fees and interest as determined under the regulations for the purposes of sections 3 and 4.
Service Fees Act
(2) For greater certainty, the Service Fees Act does not apply to any fees or interest referred to in subsection (1).
Provisions no longer applicable
7 (1) The Surplus Crown Assets Act and section 61 of the Financial Administration Act do not apply with respect to the exercising and carrying out of the powers, duties and functions conferred to the competent minister under paragraphs 3(1)‍(b) to (f) and 4(b) to (f) and section 5.
Provision no longer applicable
(2) For the purposes of section 90 of the Financial Administration Act, shares of a corporation that on acquisition would be held by, on behalf of or in trust for Her Majesty in right of Canada, may be acquired for the purposes of sections 3 to 5.
Regulations
Regulations
8 (1) The Governor in Council may, on the recommendation of the Minister of Foreign Affairs and the Minister for International Development and with the concurrence of the Minister of Finance, make regulations for the purposes of sections 3 to 6, including regulations
(a) prescribing eligibility criteria for recipients;
(b) establishing the maximum loan term, the terms and conditions of repayment and the manner in which applicable rates of interest are set;
(c) prescribing the type of security referred to in paragraphs 3(1)‍(b) to (e) and 4(b) to (e);
(d) prescribing the circumstances and the manner in which shares may be acquired, held, assigned, exchanged, sold or otherwise disposed of;
(e) prescribing the maximum amount of outstanding guarantees;
(f) prescribing the applicable fees or the manner in which fees are set, circumstances in which they are required and the manner in which fees are paid; and
(g) providing that certain transactions or classes of transactions require consultation with or the approval of the Minister of Finance.
Classes
(2) The regulations may establish classes of securities or guarantees and distinguish among those classes.
Coming into Force
Order in council
660 Sections 654 to 659 come into force on a day or days to be fixed by order of the Governor in Council.
DIVISION 18 
Department for Women and Gender Equality Act
Enactment of Act
Enactment
661 The Department for Women and Gender Equality Act is enacted as follows:
An Act to establish the Department for Women and Gender Equality
Preamble
Whereas section 15 of the Canadian Charter of Rights and Freedoms provides that every individual is equal before and under the law and has the right to the equal protection and benefit of the law without discrimination based on sex;
Whereas the Canadian Human Rights Act provides that all individuals should have an opportunity equal with other individuals to make for themselves the lives that they are able and wish to have and to have their needs accommodated, consistent with their duties and obligations as members of society, without being hindered in or prevented from doing so by discriminatory practices based on sex, sexual orientation, or gender identity or expression;
Whereas the Government of Canada recognizes the systemic and historical inequalities faced by women and girls, and gender-diverse people or those people of diverse sexual orientation;
Whereas the Government of Canada is committed to implementing the United Nations Declaration on the Rights of Indigenous Peoples, which provides that the rights and freedoms recognized in that declaration are guaranteed equally to Indigenous individuals, regardless of sex;
Whereas Canada ratified the United Nations Convention on the Elimination of All Forms of Discrimination against Women, in which the state parties condemn all discrimination against women, meaning any distinction, exclusion or restriction made on the basis of sex and Canada recognizes United Nations Human Rights Council Resolution 32/2 which reaffirms protection against violence and discrimination based on sexual orientation or gender identity;
Whereas the Government of Canada is committed to advancing gender equality through policies and programs that are compatible with Canada’s international obligations and take into account sex, sexual orientation, and gender identity or expression;
And whereas the Government of Canada is committed to assessing the impact of those policies and programs on groups of women, men and gender-diverse people by taking into consideration the intersection of sex and gender with other identity factors and to taking actions that contribute to an inclusive and democratic society and allow all Canadians to participate fully in all spheres of their lives;
Now, therefore, 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 Department for Women and Gender Equality Act.
Establishment of Department
Department established
2 (1) There is established a department of the Government of Canada called the Department for Women and Gender Equality over which the Minister for Women and Gender Equality, appointed by commission under the Great Seal, presides.
Minister
(2) The Minister holds office during pleasure and has the management and direction of the Department.
Deputy head
3 The Governor in Council may appoint an officer called the Deputy Minister for Women and Gender Equality to hold office during pleasure and to be the deputy head of the Department.
Powers, Duties and Functions of Minister
Powers, duties and functions
4 (1) The powers, duties and functions of the Minister extend to and include all matters over which Parliament has jurisdiction, not by law assigned to any other department, board or agency of the Government of Canada, relating to women and gender equality.
Particulars
(2) Without restricting the generality of subsection (1), the Minister’s powers, duties and functions include
(a) the advancement of equality, including social, economic and political equality, with respect to sex, sexual orientation, and gender identity or expression; and
(b) the promotion of a greater understanding of the intersection of sex and gender with other identity factors that include race, national and ethnic origin, Indigenous origin or identity, age, sexual orientation, socio-economic condition, place of residence and disability.
General duties and powers
(3) In exercising the powers and performing the duties and functions under this Act, the Minister
(a) is to initiate, recommend, coordinate, implement and promote policies and programs;
(b) is to undertake or promote research related to those policies and programs; and
(c) may, in accordance with terms and conditions approved by the Treasury Board, make grants and contributions in support of programs undertaken by the Minister.
Agreements
5 The Minister may, with the approval of the Governor in Council, enter into agreements with the government of any province or any agency of a province for the purpose of coordinating policies relating to women and gender equality.
Committees
Committees
6 (1) The Minister may establish advisory and other committees and provide for their membership, duties, functions and operation.
Remuneration
(2) The Governor in Council may fix the remuneration to be paid to the members of those committees in connection with their work.
Travel, living and other expenses
(3) Members of those committees are entitled to be reimbursed, in accordance with Treasury Board directives, for the travel, living and other expenses incurred in connection with their work for the committee while absent, in the case of full-time members, from their ordinary place of work or, in the case of part-time members, from their ordinary place of residence.
Transitional Provisions
Minister and Deputy Minister
7 (1) Any person who holds, immediately before the day on which this Act comes into force, the office of the Minister of Status of Women or the Co-ordinator, Status of Women is deemed to have been appointed under this Act as the Minister for Women and Gender Equality or Deputy Minister for Women and Gender Equality, respectively, on that day.
Persons who occupy a position
(2) Nothing in this Act is to be construed as affecting the status of any person who, immediately before the day on which this Act comes into force, occupies a position within the Office of the Co-ordinator, Status of Women, except that the person, as of that coming into force, occupies their position in the Department for Women and Gender Equality.
Managerial or confidential position
(3) For greater certainty, a person’s status includes whether or not they occupy a managerial or confidential position.
References
8 Every reference to the Minister of the Queen’s Privy Council for Canada designated to co-ordinate policy with respect to the status of women and administer related programs or to the Minister of Status of Women in any contract, instrument or act or other document is to be read as a reference to the Minister for Women and Gender Equality, unless the context otherwise requires.
Transfer of appropriation
9 Any amount that is appropriated by an Act of Parliament for the fiscal year in which this Act comes into force to defray the expenditures of the Office of the Co-ordinator, Status of Women and that is unexpended on that day is deemed to be an amount appropriated to defray the expenditures of the Department for Women and Gender Equality.
Consequential Amendments
1976, c. 102
Appropriation Act No. 3, 1976
662 Status of Women vote 65 of Appropriation Act No. 3, 1976 is repealed.
R.‍S.‍, c. A-1
Access to Information Act
663 Schedule I to the Access to Information Act is amended by adding the following in alphabetical order under the heading “Departments and Ministries of State”:
Department for Women and Gender Equality
Ministère des Femmes et de l’Égalité des genres
664 Schedule I to the Act is amended by striking out the following under the heading “Other Government Institutions”:
Office of the Co-ordinator, Status of Women
Bureau de la coordonnatrice de la situation de la femme
R.‍S.‍, c. F-11
Financial Administration Act
665 Schedule I to the Financial Administration Act is amended by adding the following in alphabetical order:
Department for Women and Gender Equality
Ministère des Femmes et de l’Égalité des genres
666 Schedule I.‍1 to the Act is amended by striking out, in column I, the reference to
Office of the Co-ordinator, Status of Women
Bureau de la coordonnatrice de la situation de la femme
and the corresponding reference in column II to ‘‘Minister of Status of Women’’.
667 Schedule IV to the Act is amended by striking out the following:
Office of the Co-ordinator, Status of Women
Bureau de la coordonnatrice de la situation de la femme
668 Part I of Schedule VI to the Act is amended by adding the following in alphabetical order:
Department for Women and Gender Equality
Ministère des Femmes et de l’Égalité des genres
669 Part II of Schedule VI to the Act is amended by striking out, in column I, the reference to
Office of the Co-ordinator, Status of Women
Bureau de la coordonnatrice de la situation de la femme
and the corresponding reference in column II to ‘‘Co-ordinator’’.
R.‍S.‍, c. P-21
Privacy Act
670 The schedule to the Privacy Act is amended by adding the following in alphabetical order under the heading “Departments and Ministries of State”:
Department for Women and Gender Equality
Ministère des Femmes et de l’Égalité des genres
671 The schedule to the Act is amended by striking out the following under the heading “Other Government Institutions”:
Office of the Co-ordinator, Status of Women
Bureau de la coordonnatrice de la situation de la femme
R.‍S.‍, c. S-3
Salaries Act
672 (1) Subsection 4.‍1(3) of the Salaries Act is amended by adding “and” after paragraph (z.‍7) and by repealing paragraph (z.‍8).
(2) Subsection 4.‍1(3) of the Act is amended by adding the following after paragraph (z.‍21):
(z.‍22) the Minister for Women and Gender Equality;
1991, c. 30
Public Sector Compensation Act
673 Schedule I to the Public Sector Compensation Act is amended by adding the following in alphabetical order under the heading “Departments”:
Department for Women and Gender Equality
Ministère des Femmes et de l’Égalité des genres
674 Schedule I to the Act is amended by striking out the following under the heading “Other Portions of the Public Service”:
Office of the Coordinator, Status of Women
Bureau de la coordonnatrice de la situation de la femme
DIVISION 19 
Addition of Lands to Reserves and Reserve Creation
Addition of Lands to Reserves and Reserve Creation Act
Enactment of Act
675 The Addition of Lands to Reserves and Reserve Creation Act is enacted as follows:
An Act to facilitate the setting apart of lands as reserves for the use and benefit of First Nations and the addition of lands to reserves
Short Title
Short title
1 This Act may be cited as the Addition of Lands to Reserves and Reserve Creation Act.
Interpretation
Definitions
2 The following definitions apply in this Act.
band has the same meaning as in subsection 2(1) of the Indian Act.‍ (bande)
First Nation means a band, or an Indigenous group that is party to a self-government agreement implemented by an Act of Parliament.‍ (première nation)
governing body in relation to a First Nation that is a band, means the council of the band, as defined in subsection 2(1) of the Indian Act, or, in relation to a First Nation that is an Indigenous group that is party to a self-government agreement implemented by an Act of Parliament, means the council, government or other entity that is referred to in the agreement as being authorized to act on behalf of the Indigenous group.‍ (corps dirigeant)
interest, in relation to lands in Canada elsewhere than in Quebec, means any estate, interest or right of any nature in or to the lands and includes an easement, a servitude, a lease and a licence, as defined in section 2 of the Federal Real Property and Federal Immovables Act. (intérêt)
Minister means the member of the Queen’s Privy Council for Canada designated under section 3. (ministre)
reserve has the same meaning as in subsection 2(1) of the Indian Act.‍ (réserve)
right, in relation to lands in Quebec, means any right of any nature in or to the lands and includes a licence, as defined in section 2 of the Federal Real Property and Federal Immovables Act, and the rights of a lessee. (droit)
Designation of Minister
Order
3 The Governor in Council may, by order, designate any member of the Queen’s Privy Council for Canada as the Minister for the purposes of this Act.
Setting Apart of Lands
Setting lands apart
4 (1) The Minister may, by order, at the request of the governing body of a First Nation, set apart as a reserve any lands the title to which is vested in Her Majesty in right of Canada or for which Her Majesty in right of Canada has the administration and control.
Interests or rights
(2) Lands set apart as a reserve under this section are subject to any interest or right of a person or entity in or to the lands if
(a) an agreement between the First Nation and Her Majesty in right of Canada — including an agreement in respect of which Part 2 of the Manitoba Claim Settlements Implementation Act applied, as that Part read immediately before its repeal, or in respect of which the Claim Settlements (Alberta and Saskatchewan) Implementation Act applied, as it read immediately before its repeal — contemplates the continuation of interests or rights of that kind, and any requirement of the agreement with respect to the continuation of the interest or right has been satisfied;
(b) the interest or right has been granted or conceded to the person or entity under the Federal Real Property and Federal Immovables Act; or
(c) the interest or right is granted to the person or entity in accordance with section 5 or 6.
Interest or right in reserve land
(3) As of the time when the Minister sets apart any lands as a reserve under this section, an interest or right referred to in paragraph (2)‍(a) or (b) is deemed to be an interest or right in or to the lands in the reserve.
Moneys paid to Her Majesty
(4) Any moneys paid to Her Majesty in right of Canada as a result of an interest or right referred to in subsection (2) are deemed to be moneys collected, received or held by her Majesty for the use and benefit of the First Nation.
Designation
5 (1) If the governing body of a First Nation has requested that the Minister set apart certain lands as a reserve, the First Nation may designate, conditionally or unconditionally, any interest or right in or to the lands, including for the purpose of the replacement of an existing interest or right in or to those lands. The designation may be made either
(a) before the title to the lands or the administration and control of the lands are transferred to Her Majesty in right of Canada; or
(b) before the lands are set apart as a reserve under section 4.
Application of Indian Act
(2) Sections 39.‍1, 40.‍1 and 41 of the Indian Act apply in respect of a designation under subsection (1), any references to Minister in those sections being read as references to Minister, as defined in this Act.
Power of Minister
(3) On the acceptance by the Minister of a designation made under subsection (1), the Minister may grant the designated interest or right to a person or entity.
Effect
(4) If a designation made under subsection (1) is accepted by the Minister, the designation takes effect at the time the lands are set apart as a reserve under section 4. Any resulting grant of the designated right or interest, if the grant is made before the lands are set apart as a reserve, also takes effect at the time the lands are set apart as a reserve.
Acts deemed to have been done under Indian Act
(5) As of the time when the Minister sets apart any lands as a reserve under section 4, any designation made under subsection (1), and any resulting grant that was made under subsection (3), are deemed to have been designated or made, as the case may be, under the Indian Act.
Issuance of permits by Minister
6 (1) If the governing body of a First Nation has requested that the Minister set apart certain lands as a reserve, the Minister may authorize, by permit, a person or entity for a period not exceeding one year or, with the consent of the governing body of the First Nation, for any longer period, to occupy, use or reside on any of those lands or exercise any other right on them, including for the purpose of replacing an existing interest or right of that person or entity in or to those lands. The permit may be issued either
(a) before the title to the lands or the administration and control of the lands are transferred to Her Majesty in right of Canada; or
(b) before the lands are set apart as a reserve under section 4.
Effect
(2) Permits issued under subsection (1) and the rights granted by those permits take effect at the time the lands are set apart as a reserve under section 4.
Acts deemed to have been done under Indian Act
(3) As of the time when the Minister sets apart any lands as a reserve under section 4, a permit issued under subsection (1) and any consent given under that subsection, are deemed to have been issued or given, as the case may be, under the Indian Act.
Authorization — transfer or grant
7 (1) If the governing body of a First Nation has requested that the Minister set apart certain lands as a reserve and an Act of Parliament or a provincial legislature authorizes Her Majesty in right of a province, a municipal or local authority or a corporation to take or to use lands or any interest or right in lands without the consent of the owner, the Minister may authorize, with the consent of the governing body, a transfer or grant of any of the lands that the governing body has requested be set apart as a reserve, or any interest or right in or to those lands, to a province, authority or corporation, subject to any terms that may be prescribed by the Minister. The authorization may be made either
(a) before the title to the lands or the administration and control of the lands are transferred to Her Majesty in right of Canada; or
(b) before the lands are set apart as a reserve under section 4.
Acts deemed to have been done under Indian Act
(2) If the Minister has made an authorization under subsection (1), as of the time when the Minister sets apart any lands as a reserve under section 4, the Governor in Council is deemed to have consented to the taking or using of the lands under subsection 35(1) of the Indian Act and the authorization is deemed to have been made, and any terms prescribed by the Minister under subsection (1) are deemed to have been prescribed, under subsection 35(3) of that Act.
Exchange
8 In the case where a First Nation has entered into an agreement that proposes that certain lands in the First Nation’s reserve be exchanged for lands that are to be set apart as a reserve, references to the Governor in Council in paragraph 39(1)‍(c) and section 40 of the Indian Act are to be read as references to the Minister if
(a) the Minister has approved the terms of the exchange; and
(b) the surrender made in respect of the exchanged lands is assented to by a majority of the electors of the First Nation in accordance with subparagraph 39(1)‍(b)‍(iii) of that Act.
Transitional Provisions
Request — setting lands apart
676 If, before the day on which this section comes into force, the governing body of a First Nation has requested that the Minister set apart certain lands as a reserve and, on that day, those lands have not been set apart as a reserve, the governing body is deemed to have made the request under subsection 4(1) of the Addition of Lands to Reserves and Reserve Creation Act.
Manitoba Claim Settlements Implementation Act
677 If the council of a First Nation has, by resolution, requested that the Minister set apart certain lands as a reserve under the Manitoba Claim Settlements Implementation Act and, on the day on which this section comes into force, those lands have not been set apart as a reserve,
(a) any designation or grant of an interest or right made under section 12 of the Manitoba Claim Settlements Implementation Act, as it read immediately before this section comes into force, is deemed to have been made under section 5 of the Addition of Lands to Reserves and Reserve Creation Act;
(b) any ongoing process conducted under the Indian Act, in accordance with Manitoba Claim Settlements Implementation Act, for the purposes of a proposed designation, is continued in accordance with the Addition of Lands to Reserves and Reserve Creation Act; and
(c) any permit issued or any consent given under section 13 of the Manitoba Claim Settlements Implementation Act, as it read immediately before this section comes into force, is deemed to have been issued or given, as the case may be, under section 6 of the Addition of Lands to Reserves and Reserve Creation Act.
Claim Settlements (Alberta and Saskatchewan) Implementation Act
678 If the council of a First Nation has, by resolution, requested that the Minister set apart certain lands as a reserve under the Claim Settlements (Alberta and Saskatchewan) Implementation Act and, on the day on which this section comes into force, those lands have not been set apart as a reserve,
(a) any designation or grant of an interest or right made under section 6 of the Claim Settlements (Alberta and Saskatchewan) Implementation Act, as it read immediately before this section comes into force, is deemed to have been made under section 5 of the Addition of Lands to Reserves and Reserve Creation Act;
(b) any ongoing process conducted under the Indian Act, in accordance with Claim Settlements (Alberta and Saskatchewan) Implementation Act, for the purposes of a proposed designation, is continued in accordance with the Addition of Lands to Reserves and Reserve Creation Act; and
(c) any permit issued or any consent given under section 7 of the Claim Settlements (Alberta and Saskatchewan) Implementation Act, as it read immediately before this section comes into force, is deemed to have been issued or given, as the case may be, under section 6 of the Addition of Lands to Reserves and Reserve Creation Act.
Consequential Amendments
1993, c. 11
Saskatchewan Treaty Land Entitlement Act
679 Section 9 of the Saskatchewan Treaty Land Entitlement Act is repealed.
2000, c. 33
Manitoba Claim Settlements Implementation Act
680 The long title of the Manitoba Claim Settlements Implementation Act is replaced by the following:
An Act respecting an agreement with the Norway House Cree Nation for the settlement of matters arising from the flooding of land
681 Section 1 of the Act is replaced by the following:
Short title
1 This Act may be cited as the Manitoba Claim Settlement Implementation Act (Norway House Cree Nation).
682 Part 2 of the Act is repealed.
683 The schedule to the Act is repealed.
Repeal
Repeal
684 The Claim Settlements (Alberta and Saskatchewan) Implementation Act, chapter 3 of the Statutes of Canada, 2002, is repealed.
Coming into Force
Order in council
685 This Division comes into force on a day to be fixed by order of the Governor in Council.
DIVISION 20 
R.‍S.‍, c. C-46
Criminal Code
686 (1) Paragraph 715.‍42(1)‍(c) of the Criminal Code is replaced by the following:
 
(c) a decision made under subsection (2) or (5) and the reasons for that decision.
(2) Subsection 715.‍42(2) of the Act is replaced by the following:
Decision not to publish
(2) The court may decide not to publish the agreement or any order or reasons referred to in paragraph (1)‍(b), in whole or in part, if it is satisfied that the non-publication is necessary for the proper administration of justice.
(3) Subsection 715.‍42(4) of the Act is replaced by the following:
Conditions
(4) The court may make its decision subject to any conditions that it considers appropriate, including a condition related to the duration of non-publication.
Review of decision
(5) On application by any person, the court must review the decision made under subsection (2) to determine whether the non-publication continues to be necessary for the proper administration of justice. If the court is satisfied that the non-publication is no longer necessary, it must publish the agreement, order or reasons, as the case may be, in whole or in part, as soon as practicable.
DIVISION 21 
Poverty Reduction Measures, Phase 1
Poverty Reduction Act
Enactment of Act
687 The Poverty Reduction Act is enacted as follows:
An Act respecting the reduction of poverty
Short title
1 This Act may be cited as the Poverty Reduction Act.
Poverty reduction targets
2 The targets for poverty reduction in Canada to which the Government of Canada aspires are the following:
(a) 20% below the level of poverty in 2015 by 2020; and
(b) 50% below the level of poverty in 2015 by 2030.
DIVISION 22 
2001, c. 26
Canada Shipping Act, 2001
Amendments to the Act
688 Section 8 of the Canada Shipping Act, 2001 is replaced by the following:
Application of this Part
8 This Part applies in respect of Canadian vessels everywhere and in respect of foreign vessels in Canadian waters. However
(a) regulations made under paragraph 35(1)‍(d) in respect of pollution also apply, if they so state, in respect of foreign vessels in waters in the exclusive economic zone of Canada; and
(b) subsections 10(2.‍1) and 35.‍1(1) also apply in respect of
(i) foreign vessels in waters in the exclusive economic zone of Canada, and
(ii) pleasure craft that are not Canadian vessels in Canadian waters or in waters in the exclusive economic zone of Canada.
689 (1) Paragraph 10(1)‍(c) of the Act is replaced by the following:
(c) enter into agreements or arrangements respecting the administration or enforcement of any provision of this Act or the regulations and authorize any person or organization — including a provincial government, a local authority and a government, council or other entity authorized to act on behalf of an Indigenous group — with whom or which an agreement or arrangement is entered into to exercise the powers or perform the duties and functions under this Act that are specified in the agreement or arrangement.
(2) Section 10 of the Act is amended by adding the following after subsection (2):
Exemption power of Minister of Transport
(2.‍1) The Minister of Transport may, with respect to his or her responsibilities under this Act, exempt for a period of not more than three years any person or vessel or class of persons or vessels from the application of any provisions of this Act or the regulations, subject to any conditions that the Minister considers appropriate, if the exemption would allow the undertaking of research and development, including in respect of any type of vessels, technologies, systems, components or procedures and practices that may, in the Minister’s opinion, enhance marine safety or environmental protection.
Publication
(2.‍2) The Minister of Transport shall publish, on the Department of Transport’s Internet site or by any other means that the Minister of Transport considers appropriate, a notice of every exemption granted under subsection (2.‍1), as soon as feasible after it is granted.
(3) Subsection 10(4) of the Act is replaced by the following:
Publication — Canada Gazette
(4) Notice of every exemption granted under subsection (2), (2.‍1) or (3) must be published in the Canada Gazette.
690 The Act is amended by adding the following after section 10:
Interim order — Minister of Transport
10.‍1 (1) The Minister of Transport may make an interim order that contains any provision that may be contained in a regulation made, under this Act, on the recommendation of only that Minister, if he or she believes that immediate action is required to deal with a direct or indirect risk to marine safety or to the marine environment.
Cessation of effect
(2) An interim order made under this section has effect from the time that it is made but ceases to have effect on the earliest of
(a) the day on which it is repealed;
(b) the day on which a regulation made under this Act that has the same effect as the interim order comes into force;
(c) one year after the interim order is made or any shorter period that may be specified in the interim order, unless the effective period is extended by the Governor in Council; and
(d) the day that is specified in the order of the Governor in Council, if the Governor in Council extends the effective period of the interim order.
Extension — Governor in Council
(3) The Governor in Council may extend the effective period of the interim order for a period of no more than two years after the end of the applicable period referred to in paragraph (2)‍(c).
Compliance with interim order
(4) Every person or vessel subject to an interim order shall comply with it.
Contravention of unpublished order
(5) No person or vessel may be found guilty of an offence consisting of a contravention of an interim order that, at the time of the alleged contravention, had not been published in the Canada Gazette unless it is proved that, at the time of the alleged contravention, the person or vessel had been notified of the interim order or reasonable steps had been taken to bring the purport of the interim order to the notice of those persons or vessels likely to be affected by it.
Statutory Instruments Act
(6) The Statutory Instruments Act does not apply to an interim order. However, the interim order shall be published in the Canada Gazette within 23 days after it is made.
Tabling of order
(7) The Minister of Transport shall ensure that a copy of each interim order is tabled in each House of Parliament within 15 days after it is made. The copy is to be sent to the Clerk of the House if the House is not sitting.
691 Subsection 34(2) of the Act is replaced by the following:
Statutory Instruments Act
(2) An order or direction referred to in subsection (1) is not a statutory instrument as defined in the Statutory Instruments Act.
692 The Act is amended by adding the following after section 35:
Regulations — protection of marine environment
35.‍1 (1) The Governor in Council may, on the recommendation of the Minister of Transport, make regulations respecting the protection of the marine environment from the impacts of navigation and shipping activities, including regulations
(a) respecting the design, construction, manufacture and maintenance of vessels or classes of vessels;
(b) specifying the machinery, equipment and supplies that are required or prohibited on board vessels or classes of vessels;
(c) respecting the design, construction, manufacture, maintenance, storage, testing, approval, arrangement and use of the machinery, equipment and supplies of vessels or classes of vessels;
(d) respecting the requirements that vessels, or classes of vessels, and their machinery and equipment are to meet;
(e) requiring the obtaining of certificates certifying that any of the requirements referred to in paragraph (d) are met;
(f) specifying the terms and conditions of certificates referred to in paragraph (e);
(g) respecting the inspections and testing of vessels, or classes of vessels, and their machinery, equipment and supplies;
(h) respecting procedures and practices that are to be followed;
(i) respecting the development, maintenance and implementation of a management system that sets out the manner in which marine environment protection measures are to be integrated into day-to-day navigation and shipping operations and the criteria to which that management system is to conform as well as the components that are to be included in the system;
(j) respecting compulsory routes and recommended routes;
(k) regulating or prohibiting the operation, navigation, anchoring, mooring or berthing of vessels or classes of vessels; and
(l) regulating or prohibiting the loading or unloading of a vessel or a class of vessels.
Amendment by Minister of Transport
(2) A regulation made under any of paragraphs (1)‍(h), (j) and (k) may
(a) authorize the Minister of Transport to amend, by order, that regulation; and
(b) set out the terms and conditions under which the regulation may be amended by that order.
Cessation of effect of order
(3) An order referred to in subsection (2) has effect from the time that it is made and ceases to have effect on the earliest of
(a) the day on which it is repealed; and
(b) one year after the order is made or any shorter period that may be specified in the order.
Statutory Instruments Act
(4) The Statutory Instruments Act does not apply to an order referred to in subsection (2).
Publication of order
(5) The Minister of Transport shall publish, on the Department of Transport’s Internet site or by any other means that the Minister of Transport considers appropriate, a notice of every order referred to in subsection (2), as soon as feasible after it is made.
693 The Act is amended by adding the following after section 40:
Contravention of interim order or regulations
40.‍1 (1) Every person who, or vessel that, contravenes any of the following commits an offence:
(a) subsection 10.‍1(4) (compliance with interim order); or
(b) a provision of a regulation made under subsection 35.‍1(1).
Punishment
(2) Every person who, or vessel that, commits an offence under subsection (1) is liable on summary conviction to a fine of not more than $1,000,000 or to imprisonment for a term of not more than 18 months, or to both.
694 Paragraph 120(1)‍(g) of the English version of the Act is replaced by the following:
(g) respecting the inspection and testing of vessels, or classes of vessels, and their machinery, equipment and supplies;
695 (1) Subsection 130(1) of the Act is replaced by the following:
Designation — search and rescue mission coordinators
130 (1) The Minister may designate persons as search and rescue mission coordinators to organize search and rescue operations.
(2) The portion of subsection 130(2) of the Act before paragraph (a) is replaced by the following:
Powers — search and rescue mission coordinators
(2) On being informed that a person, a vessel or an aircraft is in distress or is missing in Canadian waters or on the high seas off any of the coasts of Canada under circumstances that indicate that they may be in distress, a search and rescue mission coordinator may
(3) Paragraph 130(2)‍(a) of the English version of the Act is replaced by the following:
(a) direct all vessels within an area that the search and rescue mission coordinator specifies to report their positions;
(4) Paragraph 130(2)‍(c) of the English version of the Act is replaced by the following:
(c) give any other directions that the search and rescue mission coordinator considers necessary to carry out search and rescue operations for that person, vessel or aircraft; and
696 Paragraph 138(1)‍(i) of the Act is replaced by the following:
(i) subsection 130(3) (comply with direction of search and rescue mission coordinator); or
697 Section 147 of the Act is replaced by the following:
Salvage
147 Compliance with section 130 (direction of search and rescue mission coordinator), 131 (distress signals) or 132 (assisting a person found at sea) does not affect the right of a master or of any other person to salvage.
698 The definition oil pollution incident in section 165 of the Act is replaced by the following:
oil pollution incident means an occurrence, or a series of occurrences having the same origin, that results or may result in a discharge of oil.‍ (événement de pollution par les hydrocarbures)
699 The portion of section 168.‍3 of the Act before paragraph (a) is replaced by the following:
Minister may take measures
168.‍3 If the Minister believes on reasonable grounds that an oil handling facility has discharged, is discharging or may discharge oil, that the oil pollution prevention plan or the oil pollution emergency plan for an oil handling facility does not meet the requirements set out in the regulations or that the operator of an oil handling facility does not have the procedures, equipment and resources required by the regulations available for immediate use in the event of a discharge of oil during the loading or unloading of a vessel, the Minister may
700 Subsection 174.‍1(3) of the Act is repealed.
701 The portion of subsection 175.‍1(2) of the Act before paragraph (a) is replaced by the following:
Powers — discharge of pollutant
(2) If the pollution response officer believes on reasonable grounds that a vessel has discharged, is discharging or may discharge a pollutant, he or she may
702 (1) The portion of subsection 180(1) of the Act before paragraph (c) is replaced by the following:
Minister of Fisheries and Oceans — measures
180 (1) If the Minister of Fisheries and Oceans believes on reasonable grounds that a vessel or an oil handling facility has discharged, is discharging or may discharge a pollutant, he or she may
(a) take the measures that he or she considers necessary to repair, remedy, minimize or prevent pollution damage from the vessel or oil handling facility, including, in the case of a vessel, by removing — or by selling, dismantling, destroying or otherwise disposing of — the vessel or its contents;
(b) monitor the measures taken by any person or vessel to repair, remedy, minimize or prevent pollution damage from the vessel or oil handling facility; or
(2) Subsections 180(2) and (3) of the Act are replaced by the following:
Clear title
(2) When a vessel or its contents are disposed of under paragraph 180(1)‍(a), the Minister of Fisheries and Oceans may give the person acquiring them a valid title to the vessel or its contents free from any mortgage, hypothec, maritime lien or other interest or right that is in existence at the time of the disposition.
At risk and expense of owner
(2.‍1) The disposition is at the risk, cost and expense of the owner of the vessel or its contents.
Payment of proceeds
(2.‍2) When a vessel or its contents are disposed of under paragraph 180(1)‍(a), any surplus remaining from the proceeds of the disposition after deducting the costs and expenses incurred in respect of the disposition shall be paid to the Minister of Fisheries and Oceans, in respect of all costs and expenses incurred in taking any other measures under this Part, and to the holders, if known at the time of the disposition, of any mortgages, hypothecs, maritime liens or other interests or rights that are in existence at the time of the disposition, and any amount that remains after paying the Minister of Fisheries and Oceans and the holders shall be paid to the owner of the vessel or the contents.
Federal Court directions
(2.‍3) The Minister of Fisheries and Oceans may apply to the Federal Court for directions as to the allocation of the surplus referred to in subsection (2.‍2).
Compensation
(3) Compensation shall be paid by Her Majesty in right of Canada for the services of any person or vessel, other than the operator of an oil handling facility or vessel that had discharged, was discharging or may have discharged a pollutant, that has complied with a direction issued under paragraph (1)‍(c).
Priority
(4) A direction made by the Minister of Fisheries and Oceans under paragraph (1)‍(c) prevails over an order or direction made under any Act of Parliament, to the extent of any inconsistency.
703 The Act is amended by adding the following after section 180:
Entry on private property
180.‍1 (1) The Minister of Fisheries and Oceans or a pollution response officer may enter private property – other than a dwelling-house – and pass through it, including with vehicles and equipment, for the purposes of exercising their powers or performing their duties or functions under this Part.
Accompanying persons
(2) If the Minister of Fisheries and Oceans or a pollution response officer enters private property and passes through it, they may be accompanied by any person who they believe is necessary to help them in exercising their powers or performing their duties or functions under this Part.
Use of property
(3) If required, the Minister of Fisheries and Oceans or the pollution response officer may use property adjacent to or in the vicinity of a vessel or oil handling facility — other than a dwelling-house — for the purposes of exercising their powers or performing their duties or functions under this Part, and any person accompanying that Minister or the pollution response officer may use such property to help that Minister or officer exercise their powers or perform their duties or functions under this Part.
Compensation
(4) Her Majesty in right of Canada may compensate the owner of the property referred to in subsection (3), or any person that has, either by law or by contract, the rights of the owner of that property in respect of its possession and use, for any loss or damage caused by the use of that property under subsection (3) that exceeds the value of the benefit derived by the owner or person from that use.
Statutory Instruments Act
180.‍2 An order or direction given under this Part by the Minister of Fisheries and Oceans or a pollution response officer is not a statutory instrument as defined in the Statutory Instruments Act.
704 (1) Subsection 181(1) of the Act is replaced by the following:
Immunity — taking or refraining from taking measures
181 (1) A person who, or vessel that, is directed to take or refrain from taking measures under paragraph 180(1)‍(c) is not personally liable, either civilly or criminally, for anything they do or omit to do in the course of complying with the direction, unless it is established that the act or omission was not reasonable in the circumstances.
Immunity — providing assistance
(1.‍1) A person who provides assistance or advice in taking or refraining from taking any measure under section 180 is not personally liable, either civilly or criminally, for anything that they do or omit to do in the course of providing the assistance or advice, unless it is established that the act or omission was not reasonable in the circumstances.
Immunity — accompanying Minister or officer
(1.‍2) A person who accompanies the Minister of Fisheries and Oceans or a pollution response officer under subsection 180.‍1(2) or (3) is not personally liable, either civilly or criminally, for anything that they do or omit to do in the exercise of their powers under that subsection in accompanying the Minister or officer, unless it is established that the act or omission was not reasonable in the circumstances.
(2) Subsection 181(3) of the Act is replaced by the following:
Exception
(3) Nothing in subsection (1) affects the liability of the owner of a vessel, or of the vessel, that had discharged, was discharging or may have discharged a pollutant in respect of
(a) the occurrence that resulted in the taking of the measures referred to in subsection 180(1); and
(b) any act or omission in the course of complying with a direction given under paragraph 180(1)‍(c).
705 The Act is amended by adding the following after section 181:
Immunity — civil liability
181.‍1 The following persons are not civilly liable for anything they do or omit to do in good faith under this Part:
(a) a servant of the Crown, as those terms are defined in section 2 of the Crown Liability and Proceedings Act; and
(b) a pollution response officer.
706 The definition oil pollution incident in section 185 of the Act is replaced by the following:
oil pollution incident means an occurrence, or a series of occurrences having the same origin, that results or may result in a discharge of oil.‍ (événement de pollution par les hydrocarbures)
707 Paragraph 190(1)‍(m) of the English version of the Act is replaced by the following:
(m) respecting the inspection and testing of vessels, or classes of vessels, and their machinery, equipment and supplies.
708 Section 243 of the Act is replaced by the following:
When compliance agreement in effect
243 If a violation arising out of the contravention of any provision of Part 4, 8 or 9 or the regulations made under those Parts is committed while an agreement or arrangement is in effect between the Minister and the authorized representative of a Canadian vessel that provides that inspections of the vessel to ensure compliance with that provision will be carried out by the authorized representative or a person or an organization acting on their behalf, the penalty or range of penalties fixed under paragraph 244(h) in respect of the violation is doubled.
709 Paragraph 244(h) of the Act is replaced by the following:
(h) designating violations that may be proceeded with by issuing notices of violation and fixing a penalty or a range of penalties in respect of each such violation, up to a maximum of $250,000 but in any event not greater than the maximum fine if the violation were proceeded with by way of summary conviction;
710 Section 268.‍1 of the Act is replaced by the following:
Crown not relieved
268.‍1 Subsections 11(5) and 12(5), section 45, subsection 154(3), paragraph 181.‍1(a) and subsection 195(3) do not, by reason of section 10 of the Crown Liability and Proceedings Act, relieve the Crown of liability in respect of a tort or extracontractual civil liability to which the Crown would otherwise be subject.
Transitional Provision
Deemed violation
711 (1) A contravention of subsection 10.‍1(4) of the Canada Shipping Act, 2001 (in this section referred to as “the Act”), as enacted by section 690 of this Act, is deemed to be a violation for the purposes of sections 229 to 243 of the Act and the provisions of any regulations made under section 244 of the Act.
Range of penalties
(2) The range of penalties in respect of a violation referred to in subsection (1) is $250 to $250,000.
Continued violation
(3) A violation referred to in subsection (1) constitutes a separate violation for each day on which it is continued.
Repeal
(4) This section is repealed on the day on which a regulation under section 244 of the Act that designates a contravention of subsection 10.‍1(4) of the Act, as enacted by section 690 of this Act, as a violation for the purposes of section 228 of the Act comes into force.
Coordinating Amendments
Bill C-64
712 (1) Subsections (2) to (4) apply if Bill C-64, introduced in the 1st session of the 42nd Parliament and entitled the Wrecked, Abandoned or Hazardous Vessels Act (in this section referred to as the “other Act”), receives royal assent.
(2) If section 55 of the other Act comes into force before section 697 of this Act, then that section 697 is repealed.
(3) If section 55 of the other Act comes into force on the same day as section 697 of this Act, then that section 55 is deemed to have come into force before that section 697 and subsection (2) applies as a consequence.
(4) On the first day on which both section 710 of this Act and section 150 of the other Act are in force, section 268.‍1 of the Canada Shipping Act, 2001 is replaced by the following:
Crown not relieved
268.‍1 Subsections 11(5) and 12(5), section 45, paragraph 181.‍1(a) and subsection 195(3) do not, by reason of section 10 of the Crown Liability and Proceedings Act, relieve the Crown of liability in respect of a tort or extracontractual civil liability to which the Crown would otherwise be subject.
DIVISION 23 
2001, c. 6
Marine Liability Act
Amendments to the Act
713 Section 51 of the Act is renumbered as subsection 51(1) and is amended by adding the following:
Liability — grave and imminent threat of pollution damage
(2) For the purposes of subsection (1), with respect to the costs and expenses incurred by the Minister of Fisheries and Oceans or any other person, including in respect of preventive measures referred to in paragraph (1)‍(b), the owner of a ship is liable only for the costs and expenses related to an occurrence — or series of occurrences having the same origin — that causes pollution damage or creates a grave and imminent threat of causing such damage.
714 Section 71 of the Act is renumbered as subsection 71(1) and is amended by adding the following:
Liability — grave and imminent threat of pollution damage
(2) For the purposes of subsection (1), with respect to the costs and expenses incurred by the Minister of Fisheries and Oceans or any other person, including in respect of preventive measures referred to in paragraph (1)‍(b), the owner of a ship is liable only for the costs and expenses related to an occurrence — or series of occurrences having the same origin — that causes pollution damage or creates a grave and imminent threat of causing such damage.
715 (1) The portion of paragraph 77(1)‍(c) of the Act before subparagraph (i) is replaced by the following:
(c) in relation to pollutants, for the costs and expenses incurred by
(2) Section 77 of the Act is amended by adding the following after subsection (1):
Liability — grave and imminent threat of pollution damage
(1.‍1) For the purposes of subsection (1), with respect to the costs and expenses incurred by the Minister of Fisheries and Oceans or any other person, including in respect of preventive measures referred to in paragraph (1)‍(c), the owner of a ship is liable only for the costs and expenses related to an occurrence — or series of occurrences having the same origin — that causes pollution damage or creates a grave and imminent threat of causing such damage.
Words and expressions defined
(1.‍2) For the purposes of subsection (1.‍1), words and expressions used in that subsection have the same meaning as in the Civil Liability Convention, as defined in subsection 47(1).
716 Subsection 91(1) of the Act is amended by adding the following in alphabetical order:
receiver means a receiver as defined in paragraph 4(a) of Article 1 of the Hazardous and Noxious Substances Convention.‍ (réceptionnaire)
significant incident means a discharge of oil that, due to its severity, size or location and to its impact — actual or potential — on the environment, requires extraordinary resources to respond to it.‍ (événement significatif)
717 (1) Paragraph 92(2)‍(a) of the Act is replaced by the following:
(a) all payments received under sections 114.‍1 and 114.‍2 and amounts recovered under section 115;
(2) Subsection 92(2) of the Act is amended by striking out “and” at the end of paragraph (b) and by replacing paragraph (c) with the following:
(b.‍1) the amount of every sum credited to that Fund under section 93.‍1 or subsection 111(1) or 111.‍1(1), (2) or (3);
(c) any amounts recovered by the Administrator under paragraph 106(3)‍(c) or 106.‍3(5)‍(b);
(d) any amounts received by the Administrator further to the notice given under subsection 106.‍4(3) or paragraph 106.‍6(1)‍(b) or recovered under section 106.‍7; and
(e) interest computed in accordance with section 111.‍2.
(3) Paragraphs 92(3)‍(a) and (b) of the Act are replaced by the following:
(a) an amount equal to every amount required to repay, in accordance with any terms and conditions specified by the Minister of Finance, an amount charged to the Consolidated Revenue Fund under section 93.‍1;
(a.‍1) all amounts that are directed to be paid under paragraph 106(3)‍(a), subsection 106.‍3(4), paragraph 108(1)‍(a), subsection 108(6) or section 117 or under a settlement;
(a.‍2) all amounts that are charged to the Ship-source Oil Pollution Fund under subsection 110(1) or (2);
(b) all amounts for which the Administrator is liable under subsection 117.‍2(4);
(4) Paragraph 92(3)‍(d) of the Act is replaced by the following:
(d) every amount paid out of the Consolidated Revenue Fund under subsection 98(1.‍2);
(5) Paragraph 92(3)‍(f) of the English version of the Act is replaced by the following:
(f) the amount of any judgment and any costs awarded against the Ship-source Oil Pollution Fund in litigation.
718 The Act is amended by adding the following after section 93:
Consolidated Revenue Fund
93.‍1 If the amount to the credit of the Ship-source Oil Pollution Fund is insufficient to pay any amount that is charged to that Fund under any of paragraphs 92(3)‍(a) to (f), the Minister of Finance may, subject to any terms and conditions that he or she considers appropriate, direct that a sum equal to the amount required to be paid be charged to the Consolidated Revenue Fund and credited to the Ship-source Oil Pollution Fund.
719 Sections 97 and 98 of the Act are replaced by the following:
Conflict of interest
97 (1) The Administrator or Deputy Administrator shall not accept or hold any office or employment, or carry on any activity, that is inconsistent with his or her powers, duties and functions under this Part.
Effect of contravention
(2) If the Administrator or Deputy Administrator contravenes subsection (1), his or her appointment is terminated on a date fixed by the Governor in Council that is not later than 30 days after the day on which the notice of the contravention is received by the Minister, but the contravention does not affect the validity of any act performed by the Administrator or Deputy Administrator, as the case may be, under this Part between the date of the contravention and the date that the appointment is terminated.
Remuneration
98 (1) The Administrator and the Deputy Administrator are to be paid, for the exercise of their powers and the performance of their duties and functions, the remuneration fixed by the Governor in Council.
Travelling, living and other expenses
(1.‍1) The Administrator and the Deputy Administrator are to be paid, in accordance with Treasury Board directives, reasonable travel, living and other expenses incurred in exercising their powers or performing their duties and functions under this Part while absent from their ordinary place of work.
Payment out of Consolidated Revenue Fund
(1.‍2) On the direction of the Minister of Finance, the remuneration and expenses referred to in subsections (1) and (1.‍1) and all other costs and expenses incurred by the Administrator and the Deputy Administrator in exercising their powers and performing their duties and functions under this Part are to be paid out of the Consolidated Revenue Fund and charged to the Ship-source Oil Pollution Fund as provided for by paragraph 92(3)‍(d).
Taxation
(2) The Admiralty Court’s assessment officers may, at the Minister of Justice’s request, tax any account for costs and expenses, other than expenses referred to in subsection (1.‍1), incurred by the Administrator and the Deputy Administrator in exercising their powers or performing their duties and functions as if they were acting for Her Majesty in proceedings in that Court.
720 The Act is amended by adding the following before section 101:
Process for Claims
721 (1) The portion of subsection 101(1) of the Act before paragraph (a) is replaced by the following:
Liability of Ship-source Oil Pollution Fund
101 (1) Subject to the other provisions of this Part, the Ship-source Oil Pollution Fund is liable in relation to oil for the matters referred to in sections 51, 71 and 77, Article III of the Civil Liability Convention and Article 3 of the Bunkers Convention in respect of any kind of loss, damage, costs or expenses — including economic loss caused by oil pollution suffered by persons whose property has not been polluted — if
(2) Section 101 of the Act is amended by adding the following after subsection (1):
Additional liability of Ship-source Oil Pollution Fund
(1.‍1) Subject to the other provisions of this Part, the Ship-source Oil Pollution Fund is liable for the costs and expenses incurred by the Minister of Fisheries and Oceans or any other person in respect of measures taken under subsection 180(1) of the Canada Shipping Act, 2001 with respect to oil, or for loss or damage caused by those measures, for which neither the owner of a ship, the International Fund nor the Supplementary Fund is liable by reason of the fact that the occurrence or series of occurrences for which those costs and expenses were incurred did not create a grave and imminent threat of causing oil pollution damage.
722 (1) Paragraph 102(1)‍(a) of the Act is replaced by the following:
 
(a) the Administrator may, either before or after receiving a claim under section 103 or 106.‍1, commence an action in rem against the ship that is the subject of the claim, or against any proceeds of sale of the ship that have been paid into court; and
(2) Subsection 102(2) of the Act is replaced by the following:
Subrogation
(2) The Administrator may continue the action only if he or she has become subrogated to the rights of the claimant under paragraph 106(3)‍(c) or 106.‍3(5)‍(b).
723 (1) Subsection 103(1) of the Act is replaced by the following:
Claims filed with Administrator
103 (1) In addition to any right against the Ship-source Oil Pollution Fund under section 101, a person may file a claim with the Administrator for the loss, damage, costs or expenses if the person has suffered loss or damage, or incurred costs or expenses, referred to in section 51, 71 or 77, Article III of the Civil Liability Convention or Article 3 of the Bunkers Convention in respect of any kind of loss, damage, costs or expenses arising out of actual or anticipated oil pollution damage, including economic loss caused by oil pollution suffered by persons whose property has not been polluted.
Claims filed with Administrator — costs or expenses under subsection 101(1.‍1)
(1.‍1) In addition to any right against the Ship-source Oil Pollution Fund under subsection 101(1.‍1), if the Minister of Fisheries and Oceans or any other person has suffered loss or damage, or incurred costs or expenses, referred to in that subsection, that Minister or that person may file a claim with the Administrator for the loss, damage, costs or expenses.
(2) The portion of subsection 103(2) of the Act before paragraph (a) is replaced by the following:
Limitation or prescription period
(2) The claim must be made
(3) Subsection 103(3) of the Act is replaced by the following:
Multiple occurrences
(2.‍1) For the purposes of subsection (2), if an incident as a result of which oil pollution damage occurs or in respect of which oil pollution damage is anticipated consists of a series of occurrences, the period of five years referred to in that subsection begins on the day of the first occurrence in that series.
Exception
(3) Subsections (1) and (1.‍1) do not apply to a response organization referred to in paragraph 51(1)‍(a), 71(1)‍(a) or 77(1)‍(b) or to a person in a state other than Canada.
724 Paragraph 105(3)‍(a) of the Act is replaced by the following:
(a) whether it is for loss, damage, costs or expenses referred to in subsection 103(1) or (1.‍1), as the case may be; and
725 The Act is amended by adding the following after section 106:
Expedited Process for Small Claims
Expedited claims — small amounts
106.‍1 (1) A person may file a claim with the Administrator under this section if the claim meets the following conditions:
(a) the claim is for loss, damage, costs or expenses referred to in subsection 103(1) — other than economic loss referred to in that subsection — or (1.‍1) suffered or incurred by the claimant;
(b) the claim is the first one that the claimant has filed in respect of a given occurrence for loss, damage, costs or expenses referred to in paragraph (a) and does not exceed $35,000 or, if any other amount is fixed by regulations made under paragraph 106.‍8(b), that amount; and
(c) the claim did not result, wholly or partially, from an act done or omitted to be done by the claimant with intent to cause damage or from the claimant’s negligence.
Contents of claim
(2) The claim must set out
(a) a description of the occurrence that gives rise to the claim, as well as of the loss or damage suffered, or costs or expenses incurred, by the claimant that the claim is for;
(b) the amount claimed for the loss, damage, costs and expenses;
(c) the claimant’s attestation to
(i) the truth of the facts set out in the claim,
(ii) their having no reason to believe that the occurrence was not caused by a ship,
(iii) their ability to provide the Administrator, on request, with supporting documents in respect of the loss, damage, costs or expenses, and
(iv) any other information prescribed by the regulations; and
(d) any other information prescribed by the regulations.
Significant incident —  increased claim limit
(3) If, in the Administrator’s opinion, a discharge of oil from a ship constitutes a significant incident, the Administrator may, by order, specify that the amount set out in paragraph (1)‍(b) for a claim in respect of that significant incident is $50,000 or, if any other amount is fixed by regulations made under paragraph 106.‍8(d), that amount. If the Administrator makes the order, then he or she shall ensure that a notice to that effect is made available to the public.
Limitation or prescription period
(4) A claim under subsection (1) must be made
(a) within one year after the day of the occurrence that causes the oil pollution damage; or
(b) if no oil pollution damage occurs, within one year after the occurrence in respect of which oil pollution damage is anticipated.
Multiple occurrences
(5) For the purposes of subsection (4), if an incident as a result of which oil pollution damage occurs or in respect of which oil pollution damage is anticipated consists of a series of occurrences, the one-year period referred to in that subsection is the year after the day of the first occurrence in that series.
Exception
(6) Subsection (1) does not apply to a response organization referred to in paragraph 51(1)‍(a), 71(1)‍(a) or 77(1)‍(b) or to a person in a state other than Canada.
Liability — exception
106.‍2 Section 106.‍1 does not apply in respect of actual or anticipated oil pollution damage on or in any place referred to in paragraph 104(a) or (b).
Administrator’s duties
106.‍3 (1) Within 60 days beginning on the day of receipt of a claim under subsection 106.‍1(1), the Administrator shall assess the claim.
Disallowance of claim
(2) If the Administrator has reason to suspect that the claim does not meet one or more of the conditions set out in subsection 106.‍1(1) or does not comply with subsection 106.‍1(2), the Administrator shall, within the 60-day period, disallow the claim and notify the claimant of its disallowance in writing.
Disallowed claim — other rights unaffected
(3) The disallowance of a claim under subsection (2) does not prevent the claimant from exercising their rights under this Act — other than under section 106.‍1 — in respect of the loss, damage, costs and expenses for which the disallowed claim was filed.
Payment of claim
(4) If the Administrator does not have reason to suspect that the claim does not meet one or more of the conditions set out in subsection 106.‍1(1) or does not comply with subsection 106.‍1(2), the Administrator shall, within the period referred to in subsection (1), direct payment to be made to the claimant of the amount of the claim out of the Ship-source Oil Pollution Fund.
Subrogation
(5) Once the Administrator directs the payment to be made,
(a) the claimant is precluded from pursuing any rights — except for economic loss referred to in subsection 103(1) — that they may have had against the Ship-source Oil Pollution Fund or any person in respect of matters referred to in sections 51, 71 and 77, subsections 101(1.‍1) and 103(1.‍1), Article III of the Civil Liability Convention and Article 3 of the Bunkers Convention in relation to the occurrence to which the payment relates; and
(b) the Administrator is, to the extent of the payment to the claimant, subrogated to any of the claimant’s rights for any part of that payment that may be recovered from the owner of the ship, the International Fund, the Supplementary Fund or any other person liable.
Recovery of amount of payment
(6) If the Administrator directs a payment to be made under subsection (4), he or she shall take all reasonable measures to recover the part of the payment referred to in paragraph (5)‍(b) and, for that purpose, may, among other things, commence an action in the Administrator’s or the claimant’s name, commence a claim against the fund of the owner of a ship established under the Civil Liability Convention and enforce any security provided to or enforceable by the claimant.
Supporting documents
106.‍4 (1) If the Administrator directs a payment to be made to a claimant under subsection 106.‍3(4), the Administrator may, within three years after the day of the occurrence in respect of which the payment was directed to be made, request the claimant to provide the Administrator with the supporting documents referred to in subparagraph 106.‍1(2)‍(c)‍(iii).
Period
(2) If the Administrator requests supporting documents under subsection (1), the claimant must provide them to the Administrator within 30 days beginning on the day on which the claimant receives the request or within any longer period agreed to by the Administrator and the claimant.
Failure to provide supporting documents
(3) If the claimant does not provide the Administrator with the supporting documents within the applicable period, the Administrator may give the claimant a notice that they are required to repay to the Administrator the amount of the payment made to them under subsection 106.‍3(4), in the manner and within the period set out in the notice.
Post-payment investigation and reassessment
106.‍5 (1) The Administrator may, within three years after the day of the occurrence in respect of which the claim was made, investigate and reassess any claim for which a payment was made under subsection 106.‍3(4).
Administrator’s powers
(2) For the purpose of investigating and reassessing a claim, the Administrator has the powers of a commissioner under Part I of the Inquiries Act.
Factors to be considered
(3) When investigating and reassessing a claim, the Administrator may consider only whether the claim meets the conditions set out in subsection 106.‍1(1).
Result of investigation and reassessment
106.‍6 (1) As soon as feasible after completing the investigation and reassessment, the Administrator shall give the claimant notice that
(a) the Administrator will take no further action in respect of the claimant’s claim; or
(b) the claimant is required to pay to the Administrator the overpayment set out in the notice, in the manner and within the period set out in the notice.
Overpayments
(2) The following amounts paid under subsection 106.‍3(4) constitute an overpayment to the claimant:
(a) an amount paid in respect of a claim that the Administrator is satisfied was not for loss, damage, costs or expenses referred to in paragraph 106.‍1(1)‍(a);
(b) an amount that was paid in respect of a claim that the Administrator is satisfied was not the first one that the claimant has filed in respect of a given occurrence for loss, damage, costs or expenses referred to in that paragraph;
(c) an amount that was paid in respect of a claim that the Administrator is satisfied resulted from an act done or omitted to be done by the claimant with intent to cause damage or from the claimant’s negligence; and
(d) an amount that was paid in respect of a claim, if the Administrator is satisfied on the evidence that the occurrence that gave rise to the claim was not caused by a ship.
Overpayments — limitation or prescription period exceeded
(3) The Administrator may, in his or her discretion, determine that an amount paid under subsection 106.‍3(4) constitutes an overpayment to the claimant if the Administrator is satisfied that the amount was paid in respect of a claim that was not filed within the period set out in subsection 106.‍1(4).
Appeal to Admiralty Court
(4) A claimant may, within 60 days after receiving a notice under paragraph (1)‍(b), appeal to the Admiralty Court the requirement to pay the overpayment set out in the notice referred to in that paragraph.
Debts due to Her Majesty
106.‍7 Unless the claimant under subsection 106.‍1(1) is a minister of the Crown in right of Canada, all amounts and overpayments payable under subsection 106.‍4(3) or paragraph 106.‍6(1)‍(b), respectively, constitute debts due to Her Majesty in right of Canada that may be recovered in a court of competent jurisdiction from the person who is required to pay them.
Regulations
106.‍8 The Governor in Council may make regulations
(a) respecting claims filed under subsection 106.‍1(1);
(b) fixing an amount for the purposes of paragraph 106.‍1(1)‍(b);
(c) prescribing information for the purposes of subparagraph 106.‍1(2)‍(c)‍(iv) or paragraph 106.‍1(2)‍(d); and
(d) fixing an amount for the purposes of subsection 106.‍1(3).
Definitions
106.‍9 In sections 106.‍1 to 106.‍6, incident and occurrence have the meaning assigned by the definition incident in Article I of the Civil Liability Convention.
726 (1) The portion of subsection 107(3) of the Act before paragraph (a) is replaced by the following:
Filing of claim with Administrator
(3) Subject to this section, a claimant who suffers or will suffer a loss of income, or in the case of an individual described in paragraph (2)‍(d), a loss of a source of food or animal skins, resulting from a discharge of oil from a ship that is not recoverable under Part 6 or any other provision of this Part may file a claim with the Administrator for that loss or future loss
(2) Subsection 107(6) of the Act is repealed.
727 The heading before section 110 and sections 110 and 111 of the Act are replaced by the following:
Emergency Funds
Request by Minister of Fisheries and Oceans for funds — $10 million
110 (1) If, in the opinion of the Minister of Fisheries and Oceans, emergency funds are necessary to respond to a significant incident involving the discharge of oil from a ship, the Minister of Transport may, after consultation with the Administrator, direct the amount of funds requested by the Minister of Fisheries and Oceans, or a lesser amount, to be charged to the Ship-source Oil Pollution Fund to enable the Minister of Fisheries and Oceans to respond to the significant incident, to a maximum of $10 million per fiscal year.
Additional funds — $50 million
(2) If the maximum amount has been charged to the Ship-source Oil Pollution Fund under subsection (1) and, in the opinion of the Minister of Fisheries and Oceans, additional emergency funds are necessary to respond to a significant incident in that fiscal year involving the discharge of oil from a ship, the Governor in Council may, on the recommendation of the Minister of Transport made after consultation with the Administrator, issue an order in council directing the additional funds requested by the Minister of Fisheries and Oceans, or a lesser amount, to be charged to the Ship-source Oil Pollution Fund to enable the Minister of Fisheries and Oceans to respond to the significant incident, to a maximum of $50 million per fiscal year.
Exclusions
(3) For greater certainty, the Minister of Fisheries and Oceans may not request emergency funds under subsection (1) or (2) for
(a) measures taken or to be taken under paragraph 180(1)‍(a) of the Canada Shipping Act, 2001 in respect only of a discharge of oil by a small vessel that is dilapidated or abandoned; or
(b) the carrying out by that Minister of only minor monitoring of measures under paragraph 180(1)‍(b) of that Act.
Use of emergency funds
(4) The Minister of Fisheries and Oceans may use emergency funds only to respond to a significant incident involving the discharge of oil from a ship, including paying third parties. For greater certainty, that Minister may not use such funds for any
(a) measures taken or to be taken under paragraph 180(1)‍(a) of the Canada Shipping Act, 2001 in respect only of a discharge of oil by a small vessel that is dilapidated or abandoned; or
(b) measures referred to in subsection 101(1.‍1).
Reimbursement of amount of emergency funds
111 (1) If emergency funds are charged to the Ship-source Oil Pollution Fund under subsection 110(1) or (2), the amount of the emergency funds shall be credited to the Ship-source Oil Pollution Fund, out of appropriations for the Department of Fisheries and Oceans under an appropriation Act, within two years after the day on which the oil pollution damage resulting from the significant incident occurs or within any longer period agreed to by the Administrator and the Minister of Fisheries and Oceans.
Rights unaffected
(2) Nothing in subsection (1) affects the rights of the Minister of Fisheries and Oceans under sections 51, 71, 77 and 101, Article III of the Civil Liability Convention and Article 3 of the Bunkers Convention with respect to loss and damage suffered, and costs and expenses incurred, in respect of the significant incident.
Claim under section 103
111.‍1 (1) If the Minister of Fisheries and Oceans files a claim with the Administrator under section 103 for loss and damage suffered, and costs and expenses incurred, in respect of the significant incident for which emergency funds were charged to the Ship-source Oil Pollution Fund under subsection 110(1) or (2), then, despite subsection 111(1), it is only any portion of the emergency funds that is unused at the time of the filing of the claim that is to be credited to the Ship-source Oil Pollution Fund within two years after the day on which the oil pollution damage resulting from the significant incident occurs or within any longer period agreed to by the Administrator and the Minister of Fisheries and Oceans.
Offer of compensation less than zero
(2) If the offer of compensation made by the Administrator to the Minister of Fisheries and Oceans under paragraph 105(1)‍(b) is less than zero, then, unless that Minister appeals the adequacy of the offer under subsection 106(2), an amount equal to the amount of the offer shall be credited to the Ship-source Oil Pollution Fund, out of appropriations for the Department of Fisheries and Oceans under an appropriation Act, within six months after the day on which that Minister receives the offer or within any longer period agreed to by the Administrator and that Minister.
Offer of compensation refused
(3) If the Minister of Fisheries and Oceans refuses the offer of compensation made under paragraph 105(1)‍(b), then, as soon as feasible after that Minister receives the offer, an amount equal to the amount of the emergency funds charged to the Ship-source Oil Pollution Fund under subsection 110(1) or (2) shall be credited to the Ship-source Oil Pollution Fund, out of appropriations for the Department of Fisheries and Oceans under an appropriation Act, less any unused portion of the emergency funds credited to the Ship-source Oil Pollution Fund under subsection (1).
Definition of offer of compensation
(4) If emergency funds are charged to the Ship-source Oil Pollution Fund under subsection 110(1) or (2), then, for the purposes of sections 105, 106 and this section, offer of compensation means, with respect to the Minister of Fisheries and Oceans, the amount determined in accordance with the formula
A – (B – C)
where
A
is the amount that the Administrator assessed under paragraph 105(1)‍(a);
B
is the amount of emergency funds charged to the Ship-source Oil Pollution Fund under subsection 110(1) or (2); and
C
is the amount of any unused portion of emergency funds credited to the Ship-source Oil Pollution Fund under subsection (1).
Interest
111.‍2 Interest accrues, at a rate determined in accordance with regulations made under paragraph 155.‍1(6)‍(a) of the Financial Administration Act, beginning on the day on which the emergency funds were charged to the Ship-source Oil Pollution Fund under subsection 110(1) or (2), on any portion of those funds that are required to be credited to the Ship-source Oil Pollution Fund under subsection 111(1) or 111.‍1(1) or (2) and have not been so credited within the time within which they are required to be so credited under that subsection.
Reports
111.‍3 On request by the Minister of Transport, the Minister of Fisheries and Oceans shall provide the Minister of Transport and the Administrator with information about costs and expenses incurred with emergency funds charged to the Ship-source Oil Pollution Fund under subsection 110(1) or (2).
728 Section 112 of the Act is replaced by the following:
Definitions
112 The definitions in this section apply in sections 113, 114.‍1, 117.‍1 and 117.‍3.
contributing oil has the same meaning as in paragraph 3 of Article 1 of the Fund Convention. (hydrocarbures donnant lieu à contribution)
non-persistent oil means the oils that are referred to in paragraph 1(a)‍(ii) of Article 19 of the Hazardous and Noxious Substances Convention. (hydrocarbures non persistants)
729 (1) Subsection 113(1) of the Act is replaced by the following:
Amount of levy
113 (1) The levy is 52.‍38 cents in the year ending on March 31, 2019 in respect of each metric ton of contributing oil or non-persistent oil received or exported, as the case may be, in bulk as cargo.
(2) Subsection 113(4) of the Act is replaced by the following:
Adjusted levy to be published annually
(4) The Minister shall cause the levy referred to in subsection (1) to be published in the Canada Gazette each year as soon as it is adjusted in accordance with this section, and the levy so published is admissible in any proceeding under this Act as conclusive proof of the levy for the year in question.
730 Subsection 114(1) of the Act is replaced by the following:
Imposition and discontinuation of levy
114 (1) The Minister, after consultation with the Minister of Fisheries and Oceans, may, by order, impose, discontinue or re-impose the levy referred to in section 113, indefinitely or until a time specified in the order.
Contents of order
(1.‍1) An order imposing or re-imposing the levy shall set out
(a) the day by which an amount equal to the amount of the levy is to be paid in the year in which the levy is imposed or re-imposed; and
(b) in respect of each subsequent year — if any — for which the levy is imposed or re-imposed, a reference date for the purposes of the levy in that year.
Reference date
(1.‍2) In any year referred to in paragraph (1.‍1)‍(b), the day by which an amount equal to the amount of the levy is to be paid is the 60th day after the reference date, or any other day after the reference date that is specified in the order imposing or re-imposing the levy.
731 (1) The Act is amended by adding the following after section 114:
Amount of levy — general rules
114.‍1 (1) For the purposes of paragraphs (2)‍(a) and (b), the amount to be paid under those paragraphs in respect of the levy for a given year is determined by the following rules:
(a) in the year in which the levy is imposed or re-imposed by order made under subsection 114(1),
(i) the number of metric tons of oil is the number that was required to be reported in the most recent information return that, on the day on which the order is made, was required to be filed under section 117.‍1, and
(ii) the levy referred to in subsection 113(1), as adjusted under subsection 113(2), is the levy that is in effect on the day on which the order is made; and
(b) in any subsequent year for which the levy is imposed or re-imposed by the order,
(i) the number of metric tons of oil is the number that was required to be reported in the most recent information return that, on the reference date set out in the order for that year, was required to be filed under section 117.‍1, and
(ii) the levy referred to in subsection 113(1), as adjusted under subsection 113(2), is the levy that is in effect on the reference date set out in the order for that year.
Obligation to pay
(2) If a levy determined in accordance with section 113 is imposed or re-imposed by an order made under subsection 114(1), then the following persons shall pay to the Receiver General an amount equal to the amount of the levy:
(a) every person who is referred to in Article 10 of the Fund Convention; and
(b) every person who is a receiver and receives, in a calendar year, more than 20 000 metric tons — or, if any lesser quantity is fixed by regulations made under paragraph 125(b), that quantity — of non-persistent oil in bulk as cargo.
Definition of person
(3) In subsection (2), person includes two or more persons who are associated persons.
Definition of associated persons
(4) In subsection (3), associated persons means
(a) persons who are deemed to be associated persons under section 60, in the case of persons who are referred to in Article 10 of the Fund Convention; and
(b) persons who are deemed to be associated persons under section 74.‍3, in the case of persons who are receivers.
Additional levy
114.‍2 (1) If an amount is charged to the Consolidated Revenue Fund under section 93.‍1, the Minister may, by order, impose an additional levy — whether or not he or she has made an order under subsection 114(1) imposing or re-imposing a levy — that the Minister specifies in the order on every person referred to in paragraphs 114.‍1(2)‍(a) and (b), in which case each of those persons shall pay to the Receiver General, in accordance with the order, an amount equal to the amount of the additional levy.
Revocation
(2) If such an order is made, the Minister shall revoke it as soon as feasible after an amount equal to the amount charged to the Consolidated Revenue Fund under section 93.‍1 has been credited to the Consolidated Revenue Fund out of amounts standing to the credit of the Ship-source Oil Pollution Fund and the Minister is satisfied that the terms and conditions in relation to the charging of that amount under that section have been met.
(2) The portion of subsection 114.‍1(1) of the Act before paragraph (a) is replaced by the following:
Amount of levy — general rules
114.‍1 (1) For the purposes of paragraphs (2)‍(a) to (d), the amount to be paid under those paragraphs in respect of the levy for a given year is determined by the following rules:
(3) Subsection 114.‍1(2) of the Act is amended by striking out “and” at the end of paragraph (a) and by adding the following after paragraph (b):
(c) every person who exports, in a calendar year, more than 150 000 metric tons — or, if any lesser quantity is fixed by regulations made under paragraph 125(b), that quantity — of contributing oil in bulk as cargo; and
(d) every person who exports, in a calendar year, more than 20 000 metric tons — or, if any lesser quantity is fixed by regulations made under paragraph 125(b), that quantity — of non-persistent oil in bulk as cargo.
(4) Subsection 114.‍1(4) of the Act is amended by striking out “and” at the end of paragraph (a), by adding “and” at the end of paragraph (b) and by adding the following after paragraph (b):
(c) persons each of whom is an affiliate of the other as defined in section 2 of the Canada Business Corporations Act, in the case of persons who export.
(5) Section 114.‍1 of the Act is amended by adding the following after subsection (4):
Exporter — agent or mandatary
(5) For the purposes of paragraph (2)‍(d), if the person who exports the oil acts as an agent or mandatary for another person who is in Canada and the agent or mandatary discloses the principal or mandator to the Administrator, then the principal or mandator is deemed to be the exporter.
Exception — receiver
(6) No amount is payable by a person referred to in paragraph (2)‍(b) in respect of a shipment of non-persistent oil in bulk as cargo in respect of which an amount will be payable by a person referred to in paragraph (2)‍(d).
(6) Subsection 114.‍2(1) of the Act is replaced by the following:
Additional levy
114.‍2 (1) If an amount is charged to the Consolidated Revenue Fund under section 93.‍1, the Minister may, by order, impose an additional levy — whether or not he or she has made an order under subsection 114(1) imposing or re-imposing a levy — that the Minister specifies in the order on every person referred to in paragraphs 114.‍1(2)‍(a) to (d), in which case each of those persons shall pay to the Receiver General, in accordance with the order, an amount equal to the amount of the additional levy.
732 Section 115 of the Act is replaced by the following:
Debt due to Her Majesty
115 All amounts payable under sections 114.‍1 and 114.‍2 are debts due to Her Majesty in right of Canada and may be recovered in any court of competent jurisdiction from the person who is required to pay them.
733 Subsections 117(1.‍1) to (7) of the Act are repealed.
734 (1) The Act is amended by adding the following after section 117:
Information returns — receivers
117.‍1 (1) The following persons shall file with the Minister or the Administrator, in accordance with the regulations, information returns in respect of the oil in question:
(a) every person who is referred to in Article 10 of the Fund Convention; and
(b) every person who is a receiver and receives non-persistent oil in a calendar year in a quantity that is greater than that prescribed by regulations made under paragraph (4)‍(b).
Definition of person
(2) In subsection (1), person includes two or more persons who are associated persons.
Definition of associated persons
(3) In subsection (2), associated persons means
(a) persons who are deemed to be associated persons under section 60, in the case of persons who are referred to in Article 10 of the Fund Convention; and
(b) persons who are deemed to be associated persons under section 74.‍3, in the case of persons who are receivers.
Regulations
(4) The Governor in Council may make regulations
(a) respecting, for the purposes of subsection (1), information returns; and
(b) respecting, for the purposes of paragraph (1)‍(b), a quantity of non-persistent oil.
Communication of information
117.‍2 (1) The Administrator shall,
(a) in accordance with Article 15 of the Fund Convention, communicate the information referred to in that Article to the Minister and the Director of the International Fund; and
(b) in accordance with Article 13 of the Supplementary Fund Protocol, communicate the information referred to in that Article to the Minister and the Director of the Supplementary Fund.
Communication to Minister
(2) The Administrator shall communicate to the Minister the information referred to in subsection 74.‍4(4) that relates to oils described in paragraph 5(a)‍(i) of Article 1 of the Hazardous and Noxious Substances Convention and that is necessary to enable the Minister to discharge his or her obligation under that subsection.
Communication to Minister and Director of HNS Fund
(3) The Administrator shall, in accordance with Article 21 of the Hazardous and Noxious Substances Convention, communicate to the Minister and the Director of the HNS Fund the information referred to in that Article that relates to oils described in paragraph 5(a)‍(i) of Article 1 of that Convention.
Administrator’s liability
(4) The Administrator is liable for any financial loss to the International Fund or the Supplementary Fund, as the case may be, as a result of a failure to communicate the information.
Administrator’s powers
117.‍3 (1) The Administrator may,
(a) for the purposes of subsection 117.‍1(1) or 117.‍2(1), (2) or (3), at any reasonable time, enter a place in which he or she has reasonable grounds to believe there are any records, books of account, accounts, vouchers or other documents relating to information referred to in Article 15 of the Fund Convention, Article 13 of the Supplementary Fund Protocol or Article 21 or 45 of the Hazardous and Noxious Substances Convention, as the case may be;
(b) for the purposes of subsection 117.‍1(1) or 117.‍2(1), (2) or (3), examine anything at the place and copy or take away for further examination or copying any record, book of account, account, voucher or other document that he or she has reasonable grounds to believe contains any such information; and
(c) for the purposes of subsection 117.‍1(1) or 117.‍2(1), (2) or (3), require the owner, occupier or person in charge of the place to give the Administrator all reasonable assistance in connection with the examination and to answer all proper questions relating to the examination and, for that purpose, require the owner, occupier or person in charge to attend at the place with the Administrator.
No obstruction or false statements
(2) No person shall knowingly obstruct or hinder the Administrator in the exercise of any powers under subsection (1) or knowingly make a false or misleading statement, either orally or in writing, to the Administrator while he or she is exercising those powers.
Warrant required to enter dwelling place
(3) A dwelling place may not be entered under subsection (1) unless it is entered with the occupant’s consent or under the authority of a warrant issued under subsection (4).
Authority to issue warrant
(4) On ex parte application, a justice, as defined in section 2 of the Criminal Code, may issue a warrant authorizing the Administrator to enter a dwelling place, subject to any conditions that may be specified in the warrant, if the justice is satisfied by information on oath that
(a) the dwelling place is a place referred to in paragraph (1)‍(a);
(b) entry to the dwelling place is necessary for the purposes of subsection 117.‍1(1) or 117.‍2(1), (2) or (3); and
(c) entry to the dwelling place has been refused or there are reasonable grounds to believe that it will be refused.
(2) Subsection 117.‍1(2) of the Act is replaced by the following:
Information returns — exporters
(1.‍1) The following persons shall file with the Administrator, in accordance with the regulations, information returns in respect of the oil in question:
(a) every person who exports, in a calendar year, contributing oil in bulk as cargo in a quantity that is greater than that prescribed by regulations made under paragraph (4)‍(c); and
(b) every person who exports, in a calendar year, non-persistent oil in bulk as cargo in a quantity that is greater than that prescribed by regulations made under paragraph (4)‍(d).
Definition of person
(2) In subsections (1) and (1.‍1), person includes two or more persons who are associated persons.
(3) Subsection 117.‍1(3) of the Act is amended by striking out “and” at the end of paragraph (a), by adding “and” at the end of paragraph (b) and by adding the following after paragraph (b):
(c) persons each of whom is an affiliate of the other as defined in section 2 of the Canada Business Corporations Act, in the case of persons who export.
(4) Paragraph 117.‍1(4)‍(a) of the Act is replaced by the following:
(a) respecting, for the purposes of subsections (1) and (1.‍1), information returns;
(5) Subsection 117.‍1(4) of the Act is amended by adding the following after paragraph (b):
(c) respecting, for the purposes of paragraph (1.‍1)‍(a), a quantity of contributing oil; and
(d) respecting, for the purposes of paragraph (1.‍1)‍(b), a quantity of non-persistent oil.
(6) Paragraphs 117.‍3(1)‍(b) and (c) of the Act are replaced by the following:
(a.‍1) for the purposes of subsection 117.‍1(1.‍1), at any reasonable time, enter a place in which he or she has reasonable grounds to believe there are any records, books of account, accounts, vouchers or other documents relating to the export of contributing oil or non-persistent oil in bulk as cargo;
(b) for the purposes of subsection 117.‍1(1) or (1.‍1) or 117.‍2(1), (2) or (3), examine anything at the place and copy or take away for further examination or copying any record, book of account, account, voucher or other document that he or she has reasonable grounds to believe contains any such information; and
(c) for the purposes of subsection 117.‍1(1) or (1.‍1) or 117.‍2(1), (2) or (3), require the owner, occupier or person in charge of the place to give the Administrator all reasonable assistance in connection with the examination and to answer all proper questions relating to the examination and, for that purpose, require the owner, occupier or person in charge to attend at the place with the Administrator.
(7) Paragraphs 117.‍3(4)‍(a) and (b) of the Act are replaced by the following:
(a) the dwelling place is a place referred to in paragraph (1)‍(a) or (a.‍1);
(b) entry to the dwelling place is necessary for the purposes of subsection 117.‍1(1) or (1.‍1) or 117.‍2(1), (2) or (3); and
735 (1) Subsections 118(1) and (2) of the Act are replaced by the following:
Records — filers of information returns
118 (1) Every person who is required to file information returns under subsection 117.‍1(1) shall keep at their place of business in Canada, or at any other place in Canada that is designated by the Minister, in relation to the oil that they are required to file information returns in respect of, records that
(a) set out the type and quantity of the oil received or exported, as the case may be; and
(b) contain any other information or documents that the Minister directs them to provide under section 118.‍1.
Records and books of account — payers of levy
(1.‍1) Every person referred to in subsection (1) who is required to pay an amount under section 114.‍1 or 114.‍2 shall keep at their place of business in Canada, or at any other place in Canada that is designated by the Minister, records and books of account that set out, in addition to the information referred to in subsection (1),
(a) the amounts that are payable by that person under section 114.‍1 or 114.‍2 in respect of the types and quantities of oil referred to in subsection (1); and
(b) proof of payment for each payment made with respect to an amount referred to in paragraph (a), including the date of each payment made.
Disposal of records
(2) Every person who is required by this section to keep records or books of account shall, unless otherwise authorized by the Minister, retain those records or books of account, and every account or voucher necessary to verify the information contained in them, until the expiry of six years after the end of the year to which the records or books of account relate.
(2) The portion of subsection 118(1) of the Act before paragraph (a) is replaced by the following:
Records — filers of information returns
118 (1) Every person who is required to file information returns under subsection 117.‍1(1) or (1.‍1) shall keep at their place of business in Canada, or at any other place in Canada that is designated by the Minister, in relation to the oil that they are required to file information returns in respect of, records that
(3) Subsection 118(3) of the English version of the Act is replaced by the following:
Examination of records
(3) Every person who is required by this section to keep records or books of account shall, at all reasonable times, make the records or books of account, and every account or voucher necessary to verify the information contained in them, available to any person designated in writing by the Minister and give that person every facility necessary to examine them.
736 The Act is amended by adding the following after section 118:
Power to require information
118.‍1 If the Minister directs that a person referred to in subsection 118(1) provide, in the specified form and within the specified period, information or documents that the Minister considers necessary for the purposes of ensuring compliance with this Part, the person shall provide that information in that form and within that period.
737 The portion of subsection 119(1) of the Act before paragraph (a) is replaced by the following:
Inspection
119 (1) Any person so designated in writing by the Minister may, at any reasonable time, enter any place in which the person has reasonable grounds to believe that there are any records, books of account, accounts, vouchers or other documents referred to in section 118 and
738 (1) Paragraphs 120(1)‍(a) and (b) of the Act are replaced by the following:
(a) records and books of account to be kept in relation to the Ship-source Oil Pollution Fund; and
(b) control and information systems and management practices, in respect of financial and management matters, to be maintained in relation to the Ship-source Oil Pollution Fund.
(2) Subsection 120(2) of the Act is replaced by the following:
Administrator’s responsibilities
(2) The Administrator shall cause the books, records, systems and practices to be kept or maintained, as the case may be, in a manner that provides reasonable assurance that
(a) the Administrator’s and Deputy Administrator’s powers, duties and functions under this Part are exercised and performed effectively and in accordance with this Part;
(b) the assets used by them are safeguarded and controlled; and
(c) the financial, human and physical resources used by them are managed economically and efficiently.
739 (1) Subsection 121(1) of the Act is replaced by the following:
Annual report
121 (1) The Administrator shall as soon as feasible, but in any case within three months after the end of each fiscal year, submit an annual report, in any form that the Minister directs, on the Administrator’s activities in that year to the Minister, who shall cause a copy of the report to be laid before each House of Parliament on any of the first 15 days on which that House is sitting after he or she receives it.
(2) Paragraphs 121(2)‍(a) and (b) of the Act are replaced by the following:
(a) a statement of the amounts charged and credited to the Ship-source Oil Pollution Fund during the fiscal year;
(a.‍1) a statement of the costs and expenses incurred during the fiscal year by the Administrator and the Deputy Administrator in exercising their powers and performing their duties and functions under this Part;
(a.‍2) a statement of the fees for services rendered by the Administrator and the Deputy Administrator during the fiscal year;
(b) the auditor’s report with respect to the statements referred to in paragraphs (a) to (a.‍2); and
(3) Paragraph 121(2)‍(c) of the French version of the Act is replaced by the following:
c) les frais de préparation du rapport du vérificateur.
740 (1) Subsection 122(1) of the Act is replaced by the following:
Special examination
122 (1) The Administrator shall cause a special examination to be carried out in respect of the Ship-source Oil Pollution Fund to determine if the Fund’s systems and practices referred to in paragraph 120(1)‍(b) were, in the period under examination, maintained in a manner that provided reasonable assurance that they met the requirements of paragraphs 120(2)‍(b) and (c).
(2) Subsection 122(2) of the French version of the Act is replaced by the following:
Périodicité
(2) Les examens spéciaux par l’administrateur sont au moins quinquennaux; des examens spéciaux complémentaires ont lieu à la demande du gouverneur en conseil ou du ministre.
(3) Subsections 122(3) and (4) of the Act are replaced by the following:
Examiner
(3) The Administrator shall appoint a person to act as examiner for the purpose of conducting a special examination. However, if a special examination is required by the Governor in Council or the Minister, the Governor in Council or the Minister, as the case may be, shall make the appointment.
Conflict of interest
(4) The examiner shall not accept or hold any office or employment, or carry on any activity, that is inconsistent with their duties and functions under this section and section 123.
741 Subsection 123(1) of the Act is replaced by the following:
Report
123 (1) On the conclusion of the special examination, an examiner shall provide a written report of their findings to the Minister and the Administrator.
742 (1) Subsection 124(1) of the Act is replaced by the following:
Right to information
124 (1) If the examiner considers it necessary to enable them to prepare a report as required by this Part, they may direct that present or former Administrators, Deputy Administrators, employees or agents or mandataries of the Ship-source Oil Pollution Fund provide the examiner with the following to the extent they are reasonably able to do so:
(a) information and explanations; and
(b) access to any records, books of account, accounts, vouchers and other documents related to the Fund.
(2) The portion of subsection 124(2) of the Act before paragraph (a) is replaced by the following:
Administrator’s responsibilities
(2) On receiving the examiner’s direction, the Administrator shall
(3) Paragraph 124(2)‍(b) of the Act is replaced by the following:
(b) obtain from any former Administrator or the present or any former Deputy Administrator, employees or agents or mandataries of that Fund any information and explanations that the examiner considers necessary to enable the examiner to prepare any report that is required by this Part and that the former Administrator or the present or former Deputy Administrator, employees or agents or mandataries are reasonably able to provide and provide the examiner with the information and explanations so obtained.
743 (1) Paragraphs 125(a) and (b) of the Act are replaced by the following:
(a) respecting the payment of the levy under section 114.‍1 and of the additional levy under section 114.‍2;
(b) prescribing, for the purposes of paragraph 114.‍1(2)‍(b), a quantity of oil that is less than the quantity set out in that paragraph;
(c) exempting classes of persons from the application of paragraph 114.‍1(2)‍(a) or (b);
(c.‍1) prescribing classes of persons for the purposes of regulations made under paragraph (c);
(c.‍2) amending the definition receiver in subsection 91(1); and
(2) Paragraphs 125(b) and (c) of the Act are replaced by the following:
(b) prescribing, for the purposes of any of paragraphs 114.‍1(2)‍(b) to (d), a quantity of oil that is less than the quantity set out in that paragraph;
(c) exempting classes of persons from the application of any of paragraphs 114.‍1(2)‍(a) to (d);
(3) Section 125 of the Act is amended by striking out “and” at the end of paragraph (c.‍2) and by adding the following after that paragraph:
(c.‍3) prescribing classes of persons who export, in a calendar year, more than 150 000 metric tons of contributing oil that is shipped in bulk as cargo after being exported and deeming those persons to have exported the contributing oil in bulk as cargo in that year;
(c.‍4) prescribing classes of persons who export, in a calendar year, more than 20 000 metric tons of non-persistent oil that is shipped in bulk as cargo after being exported and deeming those persons to have exported the non-persistent oil in bulk as cargo in that year;
(c.‍5) prescribing, for the purposes of paragraph (c.‍3) or (c.‍4), a quantity of oil that is less than the quantity set out in that paragraph; and
744 (1) The Act is amended by adding the following after section 130:
Administrative Monetary Penalties
Assurances of Compliance and Notices of Violation
Violation
130.‍01 (1) Every person who contravenes any of the following provisions commits a violation and is liable to a penalty:
(a) subsections 74.‍4(2) and (3), paragraphs 114.‍1(2)‍(a) and (b), subsections 114.‍2(1), 117.‍1(1), 117.‍3(2) and 118(1) and (1.‍1), section 118.‍1 and subsection 129(7); and
(b) a provision of this Act or of the regulations the contravention of which is designated as a violation by a regulation made under paragraph 130.‍19(a).
Penalty
(2) The maximum amount payable as the penalty for each violation set out in subsection (1) is, in the case of an individual, $50,000 and, in the case of any other person, $250,000.
Clarification
(3) If a contravention of a provision may be proceeded with as a violation or as an offence, proceeding with it in one manner precludes proceeding with it in the other.
Nature of violation
(4) For greater certainty, a violation is not an offence and, accordingly, section 126 of the Criminal Code does not apply in respect of a violation.
Due diligence defence
(5) A person shall not be found to be liable for a violation under this Act, other than in relation to a contravention of subsection 117.‍3(2) or 118(1) or (1.‍1), if they establish that they exercised due diligence to prevent its commission.
Assurance of compliance or notice of violation
130.‍02 (1) If the Minister has reasonable grounds to believe that a person has committed a violation, the Minister may
(a) enter into an assurance of compliance with the person that
(i) identifies the violation and provides that the person will comply with the provision to which the violation relates within the period, and be subject to the terms and conditions, specified in the assurance,
(ii) sets out the amount and form of any security that, pending compliance with the assurance, is to be deposited with the Minister, and
(iii) sets out the penalty that the person would have been liable to pay for the violation if the assurance had not been entered into; or
(b) issue, and cause to be served on the person, a notice of violation that names them, identifies the violation and sets out
(i) the penalty that the person is liable to pay for the violation,
(ii) the period, being 30 days after the day on which the notice is served, within which the penalty is to be paid or a review is to be requested, and
(iii) particulars of the manner in which, and the address at which, the penalty is to be paid or a review is to be requested.
Extension of period
(2) The Minister may extend the period specified under subparagraph (1)‍(a)‍(i) if the Minister is satisfied that the person is unable to comply with the assurance of compliance for reasons beyond the person’s control.
Short-form descriptions in notices of violation
(3) The Minister may establish, in respect of each violation, a short-form description to be used in notices of violation.
Deemed violation
130.‍03 (1) A person who enters into an assurance of compliance under paragraph 130.‍02(1)‍(a) is, unless a review is requested under subsection (2), deemed to have committed the violation in respect of which the assurance was entered into.
Request for review
(2) A person who enters into an assurance of compliance may, within 48 hours after the assurance is signed, unless a notice of default is served within that period under subsection 130.‍05(1), file a request with the Transportation Appeal Tribunal of Canada for a review of the facts of the violation, in which case the assurance is deemed to be a notice of violation and the person is deemed to have filed a written request for a review of the facts of the violation and the amount of the penalty under paragraph 130.‍09(1)‍(b).
When assurance of compliance complied with
130.‍04 If the Minister is satisfied that a person who has entered into an assurance of compliance under paragraph 130.‍02(1)‍(a) has complied with it, he or she shall cause a notice to that effect to be served on the person and, on the service of the notice,
(a) no further proceedings may be taken against the person with respect to the violation in respect of which the assurance was entered into; and
(b) any security deposited under subparagraph 130.‍02(1)‍(a)‍(ii) shall be returned to the person.
When assurance of compliance not complied with
130.‍05 (1) If the Minister is of the opinion that a person who has entered into an assurance of compliance under paragraph 130.‍02(1)‍(a) has not complied with it, he or she may cause a notice of default to be served on the person to the effect that, unless a member of the Transportation Appeal Tribunal of Canada determines under section 130.‍07 that the assurance has been complied with, or an appeal panel of that Tribunal decides under section 130.‍1 that the assurance has been complied with,
(a) the person is liable to pay double the amount of the penalty set out in the assurance; or
(b) the security deposited under subparagraph 130.‍02(1)‍(a)‍(ii) is forfeited to Her Majesty in right of Canada.
Contents of notice
(2) The notice shall include the address at which, and the date — being 30 days after the day on which the notice is served — on or before which, a request for a review may be filed and the particulars concerning the procedure for requesting a review.
Effect of notice of default
(3) Once served with the notice of default, the person may not deduct from the amount set out in the notice any amount that the person spent under the assurance of compliance.
Manner of service
130.‍06 (1) A notice referred to in any of sections 130.‍02, 130.‍04, 130.‍05 and 130.‍18 is to be served
(a) in the case of an individual,
(i) by leaving a copy of it with the individual at any place or with someone who appears to be an adult member of the same household at the individual’s last known address or usual place of residence or, in the case of an individual under the age of 18, with a parent or other person having custody of them or exercising parental authority over them, or
(ii) by sending a copy of it by registered mail, courier or electronic means to the individual’s last known address or usual place of residence; and
(b) in the case of a person other than an individual,
(i) by leaving a copy of it with their representative or with an officer or other individual who appears to control or manage the person’s or representative’s head office or place of business, or
(ii) by sending a copy of it by registered mail, courier or electronic means to their representative, to an individual referred to in subparagraph (i) or to the person’s or representative’s head office or place of business.
Proof of service
(2) Service may be proved by
(a) an acknowledgement of service signed by or on behalf of the person served, specifying the date and location of service;
(b) a certificate of service, signed by the person who effected the service, indicating the name of the person served and the means by which and day on which service was effected; or
(c) a record of electronic transmission setting out the date and time of transmission.
Date service effective
(3) In the absence of an acknowledgement of service or a certificate of service, service is considered effective,
(a) in the case of service by registered mail or courier, on the 10th day after the day on which the notice is sent, as indicated on the receipt issued by the postal or courier service; and
(b) in the case of service by electronic means, on the day on which it is sent, as indicated on the record of transmission.
Request for review
130.‍07 (1) A person served with a notice under subsection 130.‍05(1) may, no later than the date specified in the notice or within any further time that the Transportation Appeal Tribunal of Canada on application allows, file a written request for a review of the Minister’s decision made under that subsection with the Tribunal.
Time and place for review
(2) On receipt of the request, the Transportation Appeal Tribunal of Canada shall specify a time and place for the review and notify the Minister and the person who filed the request of that time and place in writing.
Review procedure
(3) The member of the Transportation Appeal Tribunal of Canada who is assigned to conduct the review shall provide the Minister and the person with an opportunity that is consistent with procedural fairness and natural justice to present evidence and make representations at the review.
Burden of proof
(4) The burden is on the Minister to establish that the person did not comply with the assurance of compliance referred to in the notice. The person is not required, and shall not be compelled, to give any evidence or testimony in the matter.
Certain defences not available
(5) Despite subsection 130.‍01(5), a person does not have a defence by reason that the person exercised due diligence to comply with the assurance of compliance.
Determination by member
(6) At the conclusion of the review, the member who conducts the review shall confirm the Minister’s decision or determine that the person has complied with the assurance of compliance and shall without delay inform the parties of his or her decision.
Return of security
130.‍08 Any security deposited under subparagraph 130.‍02(1)‍(a)‍(ii) shall be returned to the person if
(a) a notice is served under subsection 130.‍05(1) and the person pays double the amount of the penalty set out in the assurance of compliance; or
(b) a member of the Transportation Appeal Tribunal of Canada determines under subsection 130.‍07(6), or an appeal panel of that Tribunal decides under subsection 130.‍1(3), that the assurance has been complied with.
Notice of violation — options
130.‍09 (1) A person served with a notice of violation under paragraph 130.‍02(1)‍(b) shall
(a) pay the amount of the penalty; or
(b) within 30 days after the day on which the notice is served or any further time that the Transportation Appeal Tribunal of Canada on application allows, file with the Tribunal a written request for a review of the facts of the violation or the amount of the penalty.
Amount paid or no review requested
(2) If a review is not requested within the period referred to in paragraph (1)‍(b), or the amount of the penalty is paid, the person is considered to have committed the violation in respect of which the notice was served and any proceedings in respect of the violation are ended.
Time and place for review
(3) On receipt of a request filed under paragraph (1)‍(b), the Transportation Appeal Tribunal of Canada shall specify a time and place for the review and notify the Minister and the person who filed the request of that time and place in writing.
Review procedure
(4) The member of the Transportation Appeal Tribunal of Canada who is assigned to conduct the review shall provide the Minister and the person with an opportunity that is consistent with procedural fairness and natural justice to present evidence and make representations at the review.
Burden of proof
(5) In every case when the facts of a violation are reviewed, the burden is on the Minister to establish that the person committed the violation referred to in the notice. The person is not required, and shall not be compelled, to give any evidence or testimony in the matter.
Determination by member
(6) At the conclusion of the review, the member who conducts the review shall, without delay and in writing, inform the Minister and the person who is alleged to have committed a violation of the member’s determination.
Determination — no violation
(7) If the member determines that the person has not committed a violation, then, subject to section 130.‍1, no further proceedings under this Act may be taken against the person in respect of the alleged violation.
Determination — violation
(8) If the member determines that the person has committed a violation, then the member shall inform the Minister and the person, subject to subsection 130.‍01(2) and regulations made under paragraph 130.‍19(b), of the amount determined by the member to be payable to the Transportation Appeal Tribunal of Canada by or on behalf of the person and the period within which it is to be paid.
Right of appeal
130.‍1 (1) The Minister or the person who requested the review may, within 30 days after the day on which a determination is made under subsection 130.‍07(6) or 130.‍09(6), appeal the determination to the Transportation Appeal Tribunal of Canada.
Loss of right of appeal
(2) A party that does not appear at the review hearing is not entitled to appeal the determination, unless they establish that there was sufficient reason to justify their absence.
Disposition of appeal
(3) At the conclusion of the review, the appeal panel of the Transportation Appeal Tribunal of Canada that is assigned to hear the appeal shall
(a) in the case of a determination made under subsection 130.‍07(6), dismiss the appeal or allow the appeal and substitute its own decision; or
(b) in the case of a determination made under subsection 130.‍09(6), dismiss the appeal or allow the appeal and, subject to subsection 130.‍01(2) and regulations made under paragraph 130.‍19(b), substitute its own decision.
The appeal panel shall inform the parties of its decision without delay and specify the period within which any amount determined by the appeal panel to be payable to the Transportation Appeal Tribunal of Canada is to be paid.
Recovery of Debts
Debts due to Her Majesty
130.‍11 (1) The following amounts constitute debts due to Her Majesty in right of Canada that may be recovered in the Admiralty Court or any other court of competent jurisdiction:
(a) the amount of a penalty set out in a notice of violation referred to in paragraph 130.‍02(1)‍(b), from the expiry of the period specified in the notice for the payment of that amount, unless a review is requested under paragraph 130.‍09(1)‍(b);
(b) the amount referred to in paragraph 130.‍05(1)‍(a) that a person is liable to pay, from the time the notice of default referred to in subsection 130.‍05(1) is served, unless a review is requested under subsection 130.‍07(1);
(c) the amount of a penalty determined by a member under section 130.‍09 or an appeal panel under section 130.‍1, from the expiry of the period specified in the decision for the payment of that amount; and
(d) the amount of any costs and expenses referred to in subsection (3).
Limitation or prescription period
(2) Proceedings to recover a debt referred to in subsection (1) may be commenced no later than five years after the day on which the debt becomes payable.
Liability
(3) A person who is liable to pay an amount referred to in any of paragraphs (1)‍(a) to (c) is also liable for the amount of any costs and expenses incurred in attempting to recover that amount.
Certificate of default
130.‍12 (1) All or part of a debt referred to in subsection 130.‍11(1) in respect of which there is a default of payment may be certified by the Minister or the Transportation Appeal Tribunal of Canada, as the case may be.
Effect of registration
(2) On production to the Admiralty Court, a certificate made under subsection (1) is to be registered in that Court and, when registered, has the same force and effect, and proceedings may be taken in connection with it, as if it were a judgment obtained in that Court for a debt of the amount specified in it and all costs and expenses attendant on its registration.
General
Party to violation committed by corporation
130.‍13 If a corporation commits a violation under this Act, any director, officer or agent or mandatary of the corporation that directed, authorized, assented to, acquiesced in or participated in the commission of the violation is a party to and liable for the violation, whether or not the corporation has been identified or proceeded against under sections 130.‍02 to 130.‍12.
Violation by employee or agent or mandatary
130.‍14 A person is liable for a violation that is committed by the person’s employee or agent or mandatary, whether or not the employee or agent or mandatary who actually committed the violation is identified or proceeded against under this Act.
Limitation or prescription period
130.‍15 No notice of violation may be issued more than two years after the day on which the Minister becomes aware of the violation.
Certificate
130.‍16 A document that purports to have been issued by the Minister and that certifies the day on which he or she became aware of the violation is admissible in evidence without proof of the signature or official character of the person appearing to have signed it and, in the absence of any evidence to the contrary, is evidence that the Minister became aware of the violation on that day.
Public Record
Notices of violation and of default
130.‍17 The Minister may keep a public record of notices of violation and notices of default, including, with respect to each violation or default, the nature of the violation or default, the name of the person who committed it and the amount of the penalty.
Notations removed
130.‍18 (1) Unless the Minister is of the opinion that it is not in the public interest to do so, the Minister shall remove from the public record of notices of violation and notices of default, on the fifth anniversary of the day on which a person has paid every penalty that they are liable to pay under this Act, the notice of violation or notice of default along with all the other information kept in the public record with respect to the violation or default.
Notice
(2) If the Minister is of the opinion that the removal is not in the public interest, he or she shall give notice of that fact to the person in writing and provide the grounds for that opinion.
Contents of notice
(3) The notice shall include the address at which, and the date — being 30 days after the day on which the notice is served — on or before which, a request for a review may be filed and the particulars concerning the procedure for requesting a review.
Request for review
(4) The person may, no later than the date specified in the notice or within any further time that the Transportation Appeal Tribunal of Canada on application may allow, file with the Tribunal a written request for a review of the Minister’s decision made under subsection (2).
Time and place for review
(5) On receipt of the request, the Transportation Appeal Tribunal of Canada shall specify a time and place for the review and notify the Minister and the person who filed the request of that time and place in writing.
Review procedure
(6) The member of the Transportation Appeal Tribunal of Canada who is assigned to conduct the review shall provide the Minister and the person with an opportunity that is consistent with procedural fairness and natural justice to present evidence and make representations at the review.
Determination by member
(7) The member who conducts the review shall confirm the Minister’s decision or refer the matter back to the Minister for reconsideration.
Right of appeal
(8) The person who requested the review may, within 30 days after the day on which a determination is made under subsection (7), appeal the determination to the Transportation Appeal Tribunal of Canada.
Loss of right of appeal
(9) If the person does not appear at the review hearing, the person is not entitled to appeal the determination, unless they establish that there was sufficient reason to justify their absence.
Disposition of appeal
(10) The appeal panel of the Transportation Appeal Tribunal of Canada that is assigned to hear the appeal shall dismiss it or refer the matter back to the Minister for reconsideration.
Regulations
Governor in Council
130.‍19 For the purposes of sections 130.‍01 to 130.‍18, the Governor in Council may, on the recommendation of the Minister, make regulations
(a) designating as a violation the contravention of any specified provision of this Act or of the regulations;
(b) establishing a penalty or a range of penalties in respect of a violation up to the maximum amount set out in subsection 130.‍01(2); and
(c) if a range of penalties is established by regulations made under paragraph (b), respecting the method of determining the amount payable as the penalty for the violation, including the criteria to be taken into account.
(2) Paragraph 130.‍01(1)‍(a) of the Act is replaced by the following:
(a) subsections 74.‍4(2) and (3), any of paragraphs 114.‍1(2)‍(a) to (d), subsections 114.‍2(1), 117.‍1(1) and (1.‍1), 117.‍3(2) and 118(1) and (1.‍1), section 118.‍1 and subsection 129(7);
745 (1) Sections 131 and 132 of the Act are replaced by the following:
Contraventions
131 Every person or ship that contravenes subsection 55(1) or (2), 73(1) or (2), 128(2) or 129(6) or (7) or regulations made under section 39 is guilty of an offence and liable on summary conviction to a fine not exceeding $250,000.
Failure to pay
132 (1) Every person who contravenes paragraph 114.‍1(2)‍(a) or (b) or subsection 114.‍2(1) is guilty of an offence and liable on summary conviction to a fine not exceeding $250,000.
False or misleading information return — receiver
(2) Every receiver who files an information return under subsection 74.‍4(2) that contains a material statement that they know or ought reasonably to know is false or misleading is guilty of an offence and liable on summary conviction to a fine not exceeding $250,000.
Falsifying or destroying books of account
(3) Every person who knowingly destroys, mutilates or falsifies, or who knowingly makes any false or misleading entry or statement in, any record or book of account required to be kept under subsection 118(1) or (1.‍1) is guilty of an offence and liable on summary conviction to a fine not exceeding $250,000.
Omission from books of account
(3.‍1) Every person who knowingly omits a material entry or statement from any record or book of account required to be kept under subsection 118(1) or (1.‍1) is guilty of an offence and liable on summary conviction to a fine not exceeding $250,000.
Contraventions
(4) Every person who contravenes subsection 74.‍4(7) or 117.‍3(2), section 118 or subsection 119(9) is guilty of an offence and liable on summary conviction to a fine not exceeding $250,000.
Failure to file information return — receiver
(4.‍1) Every receiver who contravenes subsection 74.‍4(2) is guilty of an offence and liable on summary conviction to a fine not exceeding $250,000.
False or misleading information
(5) Every person who files a claim under subsection 106.‍1(1) that includes information that they know or ought reasonably to know is false or misleading is guilty of an offence and liable on summary conviction to a fine not exceeding $250,000.
Failure to file information return — person
(6) Every person who contravenes subsection 117.‍1(1) or section 118.‍1 is guilty of an offence and liable on summary conviction to a fine not exceeding $250,000.
False or misleading information return — person
(7) Every person who files an information return under subsection 117.‍1(1) that contains a material statement that they know or ought reasonably to know is false or misleading is guilty of an offence and liable on summary conviction to a fine not exceeding $250,000.
False or misleading information
(8) Every person who provides information or a document under section 118.‍1 that contains a material statement that they know or ought reasonably to know is false or misleading is guilty of an offence and liable on summary conviction to a fine not exceeding $250,000.
Due diligence defence
132.‍1 A person shall not be found guilty of an offence under section 131 or any of subsections 132(1), (4.‍1) and (6) if they establish that they exercised due diligence to prevent the commission of the offence.
(2) Subsection 132(1) of the Act is replaced by the following:
Failure to pay
132 (1) Every person who contravenes any of paragraphs 114.‍1(2)‍(a) to (d) or subsection 114.‍2(1) is guilty of an offence and liable on summary conviction to a fine not exceeding $250,000.
(3) Subsections 132(6) and (7) of the Act are replaced by the following:
Failure to file information return — person
(6) Every person who contravenes subsection 117.‍1(1) or (1.‍1) or section 118.‍1 is guilty of an offence and liable on summary conviction to a fine not exceeding $250,000.
False or misleading information return — person
(7) Every person who files an information return under subsection 117.‍1(1) or (1.‍1) that contains a material statement that they know or ought reasonably to know is false or misleading is guilty of an offence and liable on summary conviction to a fine not exceeding $250,000.
Coordinating Amendments
2014, c. 29
746 (1) In this section, other Act means the Safeguarding Canada’s Seas and Skies Act.
(2) On the first day on which both section 33 of the other Act and section 713 of this Act are in force,
(a) section 74.‍24 of the Marine Liability Act is renumbered as subsection 74.‍24(1) and is amended by adding the following:
Liability — grave and imminent threat of pollution damage
(2) For the purposes of subsection (1), with respect to the costs and expenses incurred by the Minister of Fisheries and Oceans or any other person, including in respect of preventive measures referred to in paragraph (1)‍(b), the owner of a ship is liable only for the costs and expenses related to any occurrence, or series of occurrences having the same origin, that causes pollution damage or creates a grave and imminent threat of causing such damage.
(b) subsection 111(2) of the Marine Liability Act is replaced by the following:
Rights unaffected
(2) Nothing in subsection (1) affects the rights of the Minister of Fisheries and Oceans under sections 51, 71, 74.‍24, 77 and 101, Article III of the Civil Liability Convention, Article 3 of the Bunkers Convention and Article 7 of the Hazardous and Noxious Substances Convention with respect to loss and damage suffered, and costs and expenses incurred, in respect of the significant incident.
(3) On the first day on which both subsection 41(1) of the other Act and section 721 of this Act are in force,
(a) the portion of subsection 101(1) of the Marine Liability Act before paragraph (a) is replaced by the following:
Liability of Ship-source Oil Pollution Fund
101 (1) Subject to the other provisions of this Part, the Ship-source Oil Pollution Fund is liable in relation to oil for any kind of loss, damage, costs or expenses — including liability for economic loss caused by oil pollution suffered by persons whose property has not been polluted, but not including liability for loss in relation to damage as defined in paragraph 6(a) of Article 1 of the Hazardous and Noxious Substances Convention — for the matters referred to in sections 51, 71, 74.‍24 and 77, Article III of the Civil Liability Convention, Article 3 of the Bunkers Convention and Article 7 of the Hazardous and Noxious Substances Convention, if
(b) subsection 101(1.‍1) of the Marine Liability Act is replaced by the following:
Additional liability of Ship-source Oil Pollution Fund
(1.‍1) Subject to the other provisions of this Part, the Ship-source Oil Pollution Fund is liable for the costs and expenses incurred by the Minister of Fisheries and Oceans or any other person in respect of measures taken under subsection 180(1) of the Canada Shipping Act, 2001 with respect to oil, or for loss or damage caused by those measures, if, by reason of the fact that the occurrence or series of occurrences for which those costs and expenses were incurred did not create a grave and imminent threat of causing oil pollution damage, neither the owner of a ship, the International Fund, the Supplementary Fund nor the HNS Fund is liable for those costs and expenses.
(4) If subsection 42(1) of the other Act comes into force before subsection 722(1) of this Act, then the French version of that subsection 722(1) is replaced by the following:
722 (1) L’alinéa 102(1)a) de la même loi est remplacé par ce qui suit :
a) d’une part, même avant d’avoir reçu la demande visée à l’article 103 ou 106.‍1, intenter une action réelle contre le navire qui fait l’objet de la demande ou à l’égard du produit de la vente de celui-ci déposé au tribunal;
(5) If subsection 722(1) of this Act comes into force before subsection 42(1) of the other Act, then paragraph 102(1)‍(a) of the Marine Liability Act, as enacted by that subsection 42(1), is replaced by the following:
(a) the Administrator may, either before or after receiving a claim under section 103 or 106.‍1, commence an action in rem against the ship that is the subject of the claim, or against any proceeds of sale of the ship that have been paid into court; and
(6) If subsection 722(1) of this Act and subsection 42(1) of the other Act come into force on the same day, then that subsection 722(1) is deemed to have come into force before that subsection 42(1) and subsection (5) applies as a consequence.
(7) On the first day on which both subsection 43(1) of the other Act and subsection 723(1) of this Act are in force, subsection 103(1) of the Marine Liability Act is replaced by the following:
Claims filed with Administrator
103 (1) In addition to any right against the Ship-source Oil Pollution Fund under section 101, a person may file a claim with the Administrator for the loss, damage, costs or expenses if the person has suffered loss or damage or incurred costs or expenses referred to in sections 51, 71, 74.‍24 and 77, Article III of the Civil Liability Convention, Article 3 of the Bunkers Convention and Article 7 of the Hazardous and Noxious Substances Convention in respect of any kind of loss, damage, costs or expenses arising out of actual or anticipated oil pollution damage, including economic loss caused by oil pollution suffered by persons whose property has not been polluted but not including loss in respect of damage as defined in paragraph 6(a) of Article 1 of the Hazardous and Noxious Substances Convention.
(8) On the first day on which both subsection 43(2) of the other Act and subsection 723(3) of this Act are in force,
(a) subsection 103(3) of the Marine Liability Act is replaced by the following:
Exception
(3) Subsections (1) and (1.‍1) do not apply to a response organization referred to in paragraph 51(1)‍(a), 71(1)‍(a), 74.‍24(1)‍(a) or 77(1)‍(b) or to a person in a state other than Canada.
(b) subsection 106.‍1(6) of the Marine Liability Act is replaced by the following:
Exception
(6) Subsection (1) does not apply to a response organization referred to in paragraph 51(1)‍(a), 71(1)‍(a), 74.‍24(1)‍(a) or 77(1)‍(b) or to a person in a state other than Canada.
(9) On the first day on which both section 31 of the other Act and section 725 of this Act are in force, paragraph 106.‍1(1)‍(b) of the Marine Liability Act is replaced by the following:
(b) the claim is the first one that the claimant has filed — other than one in relation to damage as defined in paragraph 6(a) of Article 1 of the Hazardous and Noxious Substances Convention — in respect of a given occurrence for loss, damage, costs or expenses referred to in paragraph (a) and does not exceed $35,000 or, if any other amount is fixed by regulations made under paragraph 106.‍8(b), that amount; and
(10) On the first day on which both subsection 45(1) of the other Act and section 725 of this Act are in force, paragraph 106.‍3(5)‍(a) of the Marine Liability Act is replaced by the following:
(a) the claimant is precluded from pursuing any rights — except for economic loss referred to in subsection 103(1) — that they may have had, except in relation to damage as defined in paragraph 6(a) of Article 1 of the Hazardous and Noxious Substances Convention, against the Ship-source Oil Pollution Fund or any person in respect of matters referred to in sections 51, 71, 74.‍24 and 77, subsections 101(1.‍1) and 103(1.‍1), Article III of the Civil Liability Convention, Article 3 of the Bunkers Convention and Article 7 of the Hazardous and Noxious Substances Convention in relation to the occurrence to which the payment relates;
(11) On the first day on which both subsection 45(2) of the other Act and section 725 of this Act are in force,
(a) paragraph 106.‍3(5)‍(b) of the Marine Liability Act is replaced by the following:
(b) the Administrator is, to the extent of the payment to the claimant, subrogated to any of the claimant’s rights for any part of that payment that may be recovered from the owner of the ship, the International Fund, the Supplementary Fund, the HNS Fund or any other person liable.
(b) subsection 106.‍3(6) of the Marine Liability Act is replaced by the following:
Recovery of amount of payment
(6) If the Administrator directs a payment to be made under subsection (4), he or she shall take all reasonable measures to recover the part of the payment referred to in paragraph (5)‍(b) and, for that purpose, may commence an action in the Administrator’s or the claimant’s name, including a claim against the fund of the owner of a ship established under the Civil Liability Convention or the Hazardous and Noxious Substances Convention and may enforce any security provided to or enforceable by the claimant.
(12) If section 728 of this Act comes into force before section 48 of the other Act, then that section 48 is repealed.
(13) If section 728 of this Act comes into force on the same day as section 48 of the other Act, then that section 48 is deemed to have come into force before that section 728.
(14) If subsection 50(5) of the other Act comes into force before subsection 734(1) of this Act, then, on the day on which that subsection 734(1) comes into force, subsection 117.‍2(4) of the Marine Liability Act is replaced by the following:
Administrator’s liability
(4) The Administrator is liable for any financial loss to the International Fund, the Supplementary Fund or the HNS Fund, as the case may be, as a result of a failure to communicate information under subsection (1) or (3).
(15) If subsection 734(1) of this Act comes into force before subsection 50(5) of the other Act, then that subsection 50(5) is replaced by the following:
(5) Subsection 117.‍2(4) of the Act is replaced by the following:
Administrator’s liability
(4) The Administrator is liable for any financial loss to the International Fund, the Supplementary Fund or the HNS Fund, as the case may be, as a result of a failure to communicate information under subsection (1) or (3).
(16) If subsection 734(1) of this Act comes into force on the same day as subsection 50(5) of the other Act, then that subsection 50(5) is deemed to have come into force before that subsection 734(1) and subsection (14) applies as a consequence.
(17) On the first day on which both section 53 of the other Act and subsection 745(1) of this Act are in force, section 131 of the Marine Liability Act is replaced by the following:
Contraventions
131 Every person or ship that contravenes subsection 55(1) or (2), 73(1) or (2), 74.‍28(1) or (2), 128(2) or 129(6) or (7) or regulations made under section 39 is guilty of an offence and liable on summary conviction to a fine not exceeding $250,000.
Coming into Force
Order in council
747 The provisions of this Division, other than sections 713 to 730, subsection 731(1), sections 732 and 733, subsections 734(1) and 735(1) and (3), sections 736 to 742, subsections 743(1), 744(1) and 745(1) and section 746, come into force on a day to be fixed by order of the Governor in Council.
SCHEDULE 1 
(Section 122)
Most-Favoured-Nation Tariff
            Preferential Tariff
Tariff Item
Description of Goods
Initial Rate
Final Rate
Initial Rate
Final Rate
0204.‍22.‍00
--Other cuts with bone in
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: N/A
CIAT: N/A 
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: N/A
NT: N/A 
SLT: N/A
SLT: N/A 
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: Free
AUT: Free (A)
NZT: Free
NZT: Free (A)
0511.‍99.‍00
--Other
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: N/A
CIAT: N/A 
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
0713.‍90.‍00
-Other
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: N/A
CIAT: N/A 
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: N/A
NT: N/A 
SLT: N/A
SLT: N/A 
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
0810.‍20.‍00
-Raspberries, blackberries, mulberries and 
Free
Free (A)
UST: Free
UST: Free (A)
 loganberries
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: N/A
NT: N/A 
SLT: N/A
SLT: N/A 
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
0810.‍40.‍00
-Cranberries, bilberries and other fruits of the
Free
Free (A)
UST: Free
UST: Free (A)
 genus Vaccinium
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: N/A
SLT: N/A 
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
1106.‍10.‍00
-Of the dried leguminous vegetables of
Free
Free (A)
UST: Free
UST: Free (A)
 heading 07.‍13
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: N/A
NT: N/A 
SLT: N/A
SLT: N/A 
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
2009.‍11.‍00
--Frozen
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: N/A
NT: N/A 
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
2009.‍19.‍00
--Other
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: N/A
NT: N/A 
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
2207.‍10.‍00
-Undenatured ethyl alcohol of an alcoholic
Free
Free (A)
UST: Free
UST: Free (A)
 strength by volume of 80% vol or higher
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: N/A
CIAT: N/A 
CRT: Free
CRT: Free (A)
IT: N/A
IT: N/A 
NT: N/A
NT: N/A 
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: N/A
GPT: N/A 
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
2917.‍19.‍00
--Other
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
3302.‍10.‍00
-Of a kind used in the food or drink industries
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: Free
AUT: Free (A)
NZT: Free
NZT: Free (A)
3506.‍91.‍00
--Adhesives based on polymers of headings 
Free
Free (A)
UST: Free
UST: Free (A)
 
 39.‍01 to 39.‍13 or on rubber
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
3701.‍30.‍00
-Other plates and film, with any side
Free
Free (A)
UST: Free
UST: Free (A)
 exceeding 255 mm
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
3701.‍99.‍00
--Other
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
3707.‍90.‍00
-Other
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
3901.‍10.‍00
-Polyethylene having a specific gravity of less
Free
Free (A)
UST: Free
UST: Free (A)
 than 0.‍94
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
3901.‍20.‍00
-Polyethylene having a specific gravity of 0.‍94
Free
Free (A)
UST: Free
UST: Free (A)
 or more
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
3902.‍90.‍00
-Other
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
3909.‍20.‍00
-Melamine resins
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
3923.‍10.‍00
-Boxes, cases, crates and similar articles
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
4105.‍10.‍00
-In the wet state (including wet-blue)
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: Free
AUT: Free (A)
NZT: Free
NZT: Free (A)
4106.‍21.‍00
--In the wet state (including wet-blue)
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: Free
AUT: Free (A)
NZT: Free
NZT: Free (A)
4106.‍31.‍00
--In the wet state (including wet-blue)
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: Free
AUT: Free (A)
NZT: Free
NZT: Free (A)
4203.‍21.‍00
--Specially designed for use in sports
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: Free
AUT: Free (A)
NZT: Free
NZT: Free (A)
4408.‍10.‍00
-Coniferous
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
4408.‍90.‍00
-Other
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
4412.‍10.‍00
-Of bamboo
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
4412.‍94.‍00
--Blockboard, laminboard and battenboard
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5106.‍10.‍00
-Containing 85% or more by weight of wool
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5107.‍10.‍00
-Containing 85% or more by weight of wool
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: Free
AUT: Free (A)
NZT: Free
NZT: Free (A)
5107.‍20.‍00
-Containing less than 85% by weight of wool
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5111.‍11.‍00
--Of a weight not exceeding 300 g/m²
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5204.‍11.‍00
--Containing 85% or more by weight of cotton
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5205.‍11.‍00
--Measuring 714.‍29 decitex or more
Free
Free (A)
UST: Free
UST: Free (A)
 (not exceeding 14 metric number)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5205.‍12.‍00
--Measuring less than 714.‍29 decitex but
Free
Free (A)
UST: Free
UST: Free (A)
 not less than 232.‍56 decitex (exceeding 14 
MT: Free
MT: Free (A)
 metric number but not exceeding 43 metric
MUST: N/A
MUST: N/A 
 number)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5205.‍13.‍00
--Measuring less than 232.‍56 decitex but not less 
Free
Free (A)
UST: Free
UST: Free (A)
 than 192.‍31 decitex (exceeding 43 metric 
MT: Free
MT: Free (A)
 number but not exceeding 52 metric number)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5205.‍14.‍00
--Measuring less than 192.‍31 decitex but not less 
Free
Free (A)
UST: Free
UST: Free (A)
 than 125 decitex (exceeding 52 metric number 
MT: Free
MT: Free (A)
 but not exceeding 80 metric number)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5205.‍21.‍00
--Measuring 714.‍29 decitex or more (not
Free
Free (A)
UST: Free
UST: Free (A)
 exceeding 14 metric number)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5205.‍22.‍00
--Measuring less than 714.‍29 decitex but not
Free
Free (A)
UST: Free
UST: Free (A)
 less than 232.‍56 decitex (exceeding 14 metric
MT: Free
MT: Free (A)
 number but not exceeding 43 metric number)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5205.‍23.‍00
--Measuring less than 232.‍56 decitex but not 
Free
Free (A)
UST: Free
UST: Free (A)
 less than 192.‍31 decitex (exceeding 43 metric 
MT: Free
MT: Free (A)
 number but not exceeding 52 metric number)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5205.‍24.‍00
--Measuring less than 192.‍31 decitex but not 
Free
Free (A)
UST: Free
UST: Free (A)
 less than 125 decitex (exceeding 52 metric 
MT: Free
MT: Free (A)
 number but not exceeding 80 metric number)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5205.‍31.‍00
--Measuring per single yarn 714.‍29 decitex or 
Free
Free (A)
UST: Free
UST: Free (A)
 more (not exceeding 14 metric number per 
MT: Free
MT: Free (A)
 single yarn)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5205.‍32.‍00
--Measuring per single yarn less than 714.‍29
Free
Free (A)
UST: Free
UST: Free (A)
 decitex but not less than 232.‍56 decitex
MT: Free
MT: Free (A)
 (exceeding 14 metric number but not
MUST: N/A
MUST: N/A 
 exceeding 43 metric number per single yarn)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5205.‍41.‍00
--Measuring per single yarn 714.‍29 decitex or
Free
Free (A)
UST: Free
UST: Free (A)
 more (not exceeding 14 metric number per 
MT: Free
MT: Free (A)
 single yarn)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5205.‍42.‍00
--Measuring per single yarn less than 714.‍29
Free
Free (A)
UST: Free
UST: Free (A)
 decitex but not less than 232.‍56 decitex
MT: Free
MT: Free (A)
 (exceeding 14 metric number but not exceeding 
MUST: N/A
MUST: N/A 
 43 metric number per single yarn)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5210.‍49.‍00
--Other fabrics
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: N/A
GPT: N/A 
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5211.‍12.‍00
--3-thread or 4-thread twill, including cross twill
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: N/A
GPT: N/A 
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5211.‍20.‍00
-Bleached
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: N/A
GPT: N/A 
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5211.‍32.‍00
--3-thread or 4-thread twill, including cross twill
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: N/A
GPT: N/A 
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5211.‍41.‍00
--Plain weave
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: N/A
GPT: N/A 
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5211.‍43.‍00
--Other fabrics of 3-thread or 4-thread twill, 
Free
Free (A)
UST: Free
UST: Free (A)
 including cross twill
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: N/A
GPT: N/A 
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5211.‍52.‍00
--3-thread or 4-thread twill, including cross twill
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: N/A
GPT: N/A 
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5212.‍11.‍00
--Unbleached
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5212.‍12.‍00
--Bleached
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5212.‍13.‍00
--Dyed
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5212.‍14.‍00
--Of yarns of different colours
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5212.‍15.‍00
--Printed
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5212.‍21.‍00
--Unbleached
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5212.‍22.‍00
--Bleached
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5212.‍23.‍00
--Dyed
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5212.‍24.‍00
--Of yarns of different colours
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5212.‍25.‍00
--Printed
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5308.‍90.‍00
-Other
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5402.‍11.‍00
--Of aramids
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5402.‍19.‍00
--Other
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5402.‍20.‍00
-High tenacity yarn of polyesters, whether 
Free
Free (A)
UST: Free
UST: Free (A)
 or not textured
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5402.‍31.‍00
--Of nylon or other polyamides, measuring per 
Free
Free (A)
UST: Free
UST: Free (A)
 single yarn not more than 50 tex
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5402.‍32.‍00
--Of nylon or other polyamides, measuring per 
Free
Free (A)
UST: Free
UST: Free (A)
 single yarn more than 50 tex
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5402.‍33.‍00
--Of polyesters
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5402.‍34.‍00
--Of polypropylene
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5402.‍51.‍00
--Of nylon or other polyamides
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5402.‍62.‍00
--Of polyesters
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5407.‍10.‍00
-Woven fabrics obtained from high tenacity yarn
Free
Free (A)
UST: Free
UST: Free (A)
 of nylon or other polyamides or of polyesters
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5407.‍30.‍00
-Fabrics specified in Note 9 to Section XI
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: N/A
GPT: N/A 
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5407.‍41.‍00
--Unbleached or bleached
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5407.‍42.‍00
--Dyed
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5407.‍52.‍00
--Dyed
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5407.‍61.‍10
---Solely of polyester single yarns measuring not
Free
Free (A)
UST: Free
UST: Free (A)
 less than 75 decitex but not more than 
MT: Free
MT: Free (A)
 80 decitex, having 24 filaments per yarn and a
MUST: N/A
MUST: N/A 
 twist of 900 or more turns per metre
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: N/A
GPT: N/A 
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5407.‍61.‍90
---Other
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5407.‍69.‍00
--Other
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5407.‍73.‍00
--Of yarns of different colours
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5407.‍82.‍00
--Dyed
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5407.‍91.‍00
--Unbleached or bleached
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: N/A
GPT: N/A 
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5407.‍94.‍00
--Printed
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5408.‍22.‍20
---Of cuprammonium rayon
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5408.‍22.‍90
---Other
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5408.‍23.‍10
---Of cuprammonium rayon
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: N/A
GPT: N/A 
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5408.‍23.‍90
---Other
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: N/A
GPT: N/A 
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5408.‍24.‍10
---Of cuprammonium rayon
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5408.‍24.‍90
---Other
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5508.‍10.‍00
-Of synthetic staple fibres
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: N/A
GPT: N/A 
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5509.‍12.‍00
--Multiple (folded) or cabled yarn
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5509.‍21.‍00
--Single yarn
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5509.‍22.‍00
--Multiple (folded) or cabled yarn
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5509.‍32.‍00
--Multiple (folded) or cabled yarn
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5509.‍41.‍00
--Single yarn
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5509.‍52.‍00
--Mixed mainly or solely with wool or fine
Free
Free (A)
UST: Free
UST: Free (A)
 animal hair
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5509.‍53.‍00
--Mixed mainly or solely with cotton
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5510.‍11.‍00
--Single yarn
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5510.‍12.‍00
--Multiple (folded) or cabled yarn
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5510.‍20.‍00
-Other yarn, mixed mainly or solely with wool 
Free
Free (A)
UST: Free
UST: Free (A)
 or fine animal hair
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5510.‍30.‍00
-Other yarn, mixed mainly or solely with cotton
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5512.‍11.‍00
--Unbleached or bleached
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5512.‍19.‍00
--Other
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5512.‍21.‍00
--Unbleached or bleached
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: N/A
GPT: N/A 
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5512.‍29.‍00
--Other
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: N/A
GPT: N/A 
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5512.‍91.‍00
--Unbleached or bleached
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: N/A
GPT: N/A 
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5512.‍99.‍00
--Other
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5513.‍11.‍00
--Of polyester staple fibres, plain weave
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: N/A
GPT: N/A 
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5513.‍12.‍00
--3-thread or 4-thread twill, including cross twill, 
Free
Free (A)
UST: Free
UST: Free (A)
 of polyester staple fibres
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: N/A
GPT: N/A 
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5513.‍13.‍00
--Other woven fabrics of polyester staple fibres
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: N/A
GPT: N/A 
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5513.‍23.‍00
--Other woven fabrics of polyester staple fibres
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: N/A
GPT: N/A 
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5513.‍31.‍00
--Of polyester staple fibres, plain weave
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5513.‍39.‍00
--Other woven fabrics
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5513.‍41.‍00
--Of polyester staple fibres, plain weave
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5514.‍23.‍00
--Other woven fabrics of polyester staple fibres
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: N/A
GPT: N/A 
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5514.‍43.‍00
--Other woven fabrics of polyester staple fibres
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: N/A
GPT: N/A 
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5514.‍49.‍00
--Other woven fabrics
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: N/A
GPT: N/A 
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5515.‍11.‍00
--Mixed mainly or solely with viscose rayon
Free
Free (A)
UST: Free
UST: Free (A)
 staple fibres
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5515.‍19.‍00
--Other
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: N/A
GPT: N/A 
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5515.‍21.‍00
--Mixed mainly or solely with man-made 
Free
Free (A)
UST: Free
UST: Free (A)
 filaments
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: N/A
GPT: N/A 
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5515.‍29.‍00
--Other
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: N/A
GPT: N/A 
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5515.‍91.‍00
--Mixed mainly or solely with man-made 
Free
Free (A)
UST: Free
UST: Free (A)
 filaments
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: N/A
GPT: N/A 
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5515.‍99.‍00
--Other
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5516.‍12.‍00
--Dyed
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: N/A
GPT: N/A 
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5516.‍13.‍00
--Of yarns of different colours
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: N/A
GPT: N/A 
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5516.‍14.‍00
--Printed
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5516.‍21.‍00
--Unbleached or bleached
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5516.‍23.‍00
--Of yarns of different colours
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5516.‍24.‍00
--Printed
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5516.‍91.‍00
--Unbleached or bleached
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5516.‍94.‍00
--Printed
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: N/A
GPT: N/A 
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5602.‍10.‍00
-Needleloom felt and stitch-bonded fibre fabrics
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5602.‍21.‍00
--Of wool or fine animal hair
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5602.‍90.‍00
-Other
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5604.‍90.‍00
-Other
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5811.‍00.‍00
Quilted textile products in the piece, composed 
Free
Free (A)
UST: Free
UST: Free (A)
of one or more layers of textile materials
MT: Free
MT: Free (A)
assembled with padding by stitching or 
MUST: N/A
MUST: N/A 
otherwise, other than embroidery of 
CT: Free
CT: Free (A)
heading 58.‍10.
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: N/A
GPT: N/A 
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5901.‍10.‍00
-Textile fabrics coated with gum or amylaceous
Free
Free (A)
UST: Free
UST: Free (A)
 substances, of a kind used for the outer
MT: Free
MT: Free (A)
 covers of books or the like
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5903.‍10.‍10
---Textile fabrics not containing man-made fibres
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5903.‍10.‍20
---Textile fabrics containing man-made fibres
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5903.‍20.‍10
---Textile fabrics not containing man-made fibres
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5903.‍20.‍20
---Textile fabrics containing man-made fibres
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5903.‍90.‍20
---Textile fabrics containing man-made fibres
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5906.‍10.‍00
-Adhesive tape of a width not exceeding 20 cm
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5906.‍91.‍00
--Knitted or crocheted
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5906.‍99.‍10
---Textile fabrics not containing man-made fibres
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5906.‍99.‍20
---Textile fabrics containing man-made fibres
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5907.‍00.‍10
---Textile fabrics otherwise impregnated, coated
Free
Free (A)
UST: Free
UST: Free (A)
 or covered
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5911.‍10.‍00
-Textile fabrics, felt and felt-lined woven fabrics, 
Free
Free (A)
UST: Free
UST: Free (A)
 coated, covered or laminated with rubber,
MT: Free
MT: Free (A)
 leather or other material, of a kind used for
MUST: N/A
MUST: N/A 
 card clothing, and similar fabrics of a kind used 
CT: Free
CT: Free (A)
 for other technical purposes, including narrow 
CIAT: Free
CIAT: Free (A)
 fabrics made of velvet impregnated with rubber, 
CRT: Free
CRT: Free (A)
 for covering weaving spindles (weaving beams)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5911.‍20.‍00
-Bolting cloth, whether or not made up
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
5911.‍40.‍00
-Straining cloth of a kind used in oil presses or
Free
Free (A)
UST: Free
UST: Free (A)
 the like, including that of human hair
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
6001.‍10.‍00
-“Long pile” fabrics
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
6001.‍29.‍00
--Of other textile materials
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
6001.‍92.‍00
--Of man-made fibres
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
6001.‍99.‍00
--Of other textile materials
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
6002.‍40.‍00
-Containing by weight 5% or more of elastomeric
Free
Free (A)
UST: Free
UST: Free (A)
 yarn but not containing rubber thread
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
6002.‍90.‍00
-Other
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
6003.‍10.‍00
-Of wool or fine animal hair
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
6003.‍20.‍00
-Of cotton
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
6003.‍30.‍00
-Of synthetic fibres
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
6003.‍40.‍00
-Of artificial fibres
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
6003.‍90.‍00
-Other
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
6004.‍10.‍00
-Containing by weight 5% or more of elastomeric
Free
Free (A)
UST: Free
UST: Free (A)
 yarn but not containing rubber thread
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
6004.‍90.‍00
-Other
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
6005.‍21.‍00
--Unbleached or bleached
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
6005.‍22.‍00
--Dyed
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
6005.‍23.‍00
--Of yarns of different colours
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
6005.‍24.‍00
--Printed
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
6005.‍36.‍00
--Other, unbleached or bleached
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
6005.‍37.‍00
--Other, dyed
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
6005.‍38.‍00
--Other, of yarns of different colours
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
6005.‍39.‍00
--Other, printed
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
6005.‍41.‍00
--Unbleached or bleached
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
6005.‍42.‍00
--Dyed
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
6005.‍43.‍00
--Of yarns of different colours
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
6005.‍44.‍00
--Printed
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
6005.‍90.‍00
-Other
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
6006.‍23.‍20
---Circular knit, solely of cotton yarns measuring 
Free
Free (A)
UST: Free
UST: Free (A)
 less than 100 decitex per single yarn
MT: Free
MT: Free (A)
 (100 metric number or more per single yarn)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: N/A
GPT: N/A 
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
6006.‍31.‍00
--Unbleached or bleached
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
6006.‍32.‍00
--Dyed
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
6006.‍33.‍00
--Of yarns of different colours
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
6006.‍34.‍00
--Printed
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
6006.‍41.‍00
--Unbleached or bleached
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
6006.‍42.‍00
--Dyed
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
6006.‍43.‍00
--Of yarns of different colours
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
6006.‍44.‍00
--Printed
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
6006.‍90.‍00
-Other
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: N/A
GPT: N/A 
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
6209.‍90.‍00
-Of other textile materials
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: N/A
GPT: N/A 
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: Free
AUT: Free (A)
NZT: Free
NZT: Free (A)
6211.‍33.‍00
--Of man-made fibres
18%
18% (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: N/A
GPT: N/A 
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: 11%
AUT: 11% (A)
NZT: 11%
NZT: 11% (A)
6217.‍10.‍00
-Accessories
15%
15% (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: N/A
GPT: N/A 
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
6217.‍90.‍00
-Parts
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: N/A
GPT: N/A 
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: Free
AUT: Free (A)
NZT: Free
NZT: Free (A)
6302.‍53.‍00
--Of man-made fibres
18%
18% (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: N/A
MUST: N/A 
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: N/A
GPT: N/A 
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
6402.‍12.‍00
--Ski-boots, cross-country ski footwear and
Free
Free (A)
UST: Free
UST: Free (A)
 snowboard boots
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: Free
AUT: Free (A)
NZT: Free
NZT: Free (A)
6403.‍12.‍00
--Ski-boots, cross-country ski footwear and 
Free
Free (A)
UST: Free
UST: Free (A)
 snowboard boots
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: Free
AUT: Free (A)
NZT: Free
NZT: Free (A)
7019.‍40.‍00
-Woven fabrics of rovings
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: Free
AUT: Free (A)
NZT: Free
NZT: Free (A)
7101.‍10.‍00
-Natural pearls
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
7101.‍22.‍00
--Worked
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
7304.‍41.‍00
--Cold-drawn or cold-rolled (cold-reduced)
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: Free
AUT: Free (A)
NZT: Free
NZT: Free (A)
7407.‍10.‍10
---Hollow profiles
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
7407.‍10.‍90
---Other
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
7407.‍21.‍20
---Hollow profiles
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
7407.‍29.‍00
--Other
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
7408.‍11.‍10
---Not exceeding 9.‍5 mm
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
7408.‍11.‍30
---Exceeding 12.‍7 mm
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
7607.‍20.‍00
-Backed
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
8102.‍95.‍00
--Bars and rods, other than those obtained 
Free
Free (A)
UST: Free
UST: Free (A)
 simply by sintering, profiles, plates, sheets,
MT: Free
MT: Free (A)
 strip and foil
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
8111.‍00.‍00
Manganese and articles thereof, including 
Free
Free (A)
UST: Free
UST: Free (A)
waste and scrap.
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
8410.‍11.‍00
--Of a power not exceeding 1,000 kW
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
8410.‍12.‍00
--Of a power exceeding 1,000 kW but not 
Free
Free (A)
UST: Free
UST: Free (A)
 exceeding 10,000 kW
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
8410.‍13.‍00
--Of a power exceeding 10,000 kW
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
8410.‍90.‍00
-Parts, including regulators
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
8411.‍82.‍00
--Of a power exceeding 5,000 kW
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
8413.‍70.‍00
-Other centrifugal pumps
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: Free
AUT: Free (A)
NZT: Free
NZT: Free (A)
8415.‍90.‍30
---Chassis, chassis bases or outer cabinets
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: Free
AUT: Free (A)
NZT: Free
NZT: Free (A)
8415.‍90.‍90
---Other
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: Free
AUT: Free (A)
NZT: Free
NZT: Free (A)
8421.‍31.‍00
--Intake air filters for internal combustion engines
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
8427.‍20.‍10
---Rider-type, counterbalanced fork-lift trucks
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
8461.‍50.‍10
---Numerically controlled
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: Free
AUT: Free (A)
NZT: Free
NZT: Free (A)
8461.‍50.‍90
---Other
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: Free
AUT: Free (A)
NZT: Free
NZT: Free (A)
8462.‍91.‍90
---Other
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: Free
AUT: Free (A)
NZT: Free
NZT: Free (A)
8462.‍99.‍10
---Numerically controlled
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: Free
AUT: Free (A)
NZT: Free
NZT: Free (A)
8476.‍89.‍00
--Other
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
8477.‍80.‍00
-Other machinery
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
8482.‍99.‍10
---Inner or outer races or rings
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
8502.‍39.‍00
--Other
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
8508.‍70.‍00
-Parts
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
8517.‍69.‍00
--Other
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: Free
AUT: Free (A)
NZT: Free
NZT: Free (A)
8518.‍29.‍00
--Other
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: Free
AUT: Free (A)
NZT: Free
NZT: Free (A)
8518.‍30.‍90
---Other
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
8518.‍40.‍00
-Audio-frequency electric amplifiers
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: Free
AUT: Free (A)
NZT: Free
NZT: Free (A)
8518.‍90.‍00
-Parts
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: Free
AUT: Free (A)
NZT: Free
NZT: Free (A)
8519.‍81.‍00
--Using magnetic, optical or semiconductor 
Free
Free (A)
UST: Free
UST: Free (A)
 media
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
8519.‍89.‍00
--Other
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
8521.‍90.‍00
-Other
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
8523.‍29.‍00
--Other
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: Free
AUT: Free (A)
NZT: Free
NZT: Free (A)
8523.‍41.‍00
--Unrecorded
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
8523.‍49.‍00
--Other
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
8523.‍51.‍00
--Solid-state non-volatile storage devices
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
8523.‍59.‍00
--Other
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
8523.‍80.‍00
-Other
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
8527.‍12.‍00
--Pocket-size radio cassette-players
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
8527.‍13.‍00
--Other apparatus combined with sound 
Free
Free (A)
UST: Free
UST: Free (A)
 recording or reproducing apparatus
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
8527.‍91.‍00
--Combined with sound recording or 
Free
Free (A)
UST: Free
UST: Free (A)
 reproducing apparatus
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
8527.‍92.‍00
--Not combined with sound recording or
Free
Free (A)
UST: Free
UST: Free (A)
 reproducing apparatus but combined with
MT: Free
MT: Free (A)
 a clock
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
8527.‍99.‍00
--Other
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: Free
AUT: Free (A)
NZT: Free
NZT: Free (A)
8528.‍49.‍00
--Other
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: Free
AUT: Free (A)
NZT: Free
NZT: Free (A)
8528.‍71.‍00
--Not designed to incorporate a video display 
Free
Free (A)
UST: Free
UST: Free (A)
 or screen
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: Free
AUT: Free (A)
NZT: Free
NZT: Free (A)
8529.‍90.‍10
---Printed circuit assemblies
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
8529.‍90.‍60
---Other parts of goods of heading 85.‍25 or
Free
Free (A)
UST: Free
UST: Free (A)
 85.‍27, excluding parts of cellular 
MT: Free
MT: Free (A)
 telephones
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
8531.‍90.‍00
-Parts
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
8536.‍50.‍10
---Motor starters
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
8536.‍50.‍90
---Other
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
8539.‍39.‍00
--Other
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
8544.‍60.‍00
-Other electric conductors, for a voltage
Free
Free (A)
UST: Free
UST: Free (A)
  exceeding 1,000 V
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
8802.‍60.‍00
-Spacecraft (including satellites) and suborbital
Free
Free (A)
UST: Free
UST: Free (A)
 and spacecraft launch vehicles
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
9001.‍90.‍00
-Other
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
9002.‍19.‍00
--Other
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
9002.‍20.‍00
-Filters
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
9002.‍90.‍00
-Other
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
9010.‍50.‍00
-Other apparatus and equipment for 
Free
Free (A)
UST: Free
UST: Free (A)
 photographic  (including cinematographic)
MT: Free
MT: Free (A)
 laboratories;  negatoscopes
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
9014.‍10.‍00
-Direction finding compasses
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
9014.‍80.‍00
-Other instruments and appliances
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
9015.‍80.‍00
-Other instruments and appliances
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: Free
AUT: Free (A)
NZT: Free
NZT: Free (A)
9025.‍80.‍00
-Other instruments
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
9027.‍80.‍00
-Other instruments and apparatus
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
9028.‍90.‍00
-Parts and accessories
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
9506.‍11.‍00
--Skis
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
9506.‍32.‍00
--Balls
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
9506.‍39.‍00
--Other
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
9506.‍62.‍00
--Inflatable
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
9506.‍69.‍00
--Other
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: Free
AUT: Free (A)
NZT: Free
NZT: Free (A)
9506.‍91.‍00
--Articles and equipment for general physical
Free
Free (A)
UST: Free
UST: Free (A)
 exercise, gymnastics or athletics
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
9506.‍99.‍00
--Other
Free
Free (A)
UST: Free
UST: Free (A)
MT: Free
MT: Free (A)
MUST: Free
MUST: Free (A)
CT: Free
CT: Free (A)
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: Free
GPT: Free (A)
LDCT: Free
LDCT: Free (A)
CCCT: Free
CCCT: Free (A)
AUT: Free
AUT: Free (A)
NZT: Free
NZT: Free (A)
9985.‍00.‍00
Clerical or ecclesiastical garments, vestments
7.‍5%
7.‍5% (A)
UST: Free
UST: Free (A)
or accessories (including footwear and headgear) 
MT: Free
MT: Free (A)
and parts thereof of Chapter 61, 62, 64 or 65;
MUST: N/A
MUST: N/A 
furnishing articles of Chapter 63 for decorating 
CT: Free
CT: Free (A)
religious buildings
CIAT: Free
CIAT: Free (A)
CRT: Free
CRT: Free (A)
IT: Free
IT: Free (A)
NT: Free
NT: Free (A)
SLT: Free
SLT: Free (A)
JT: Free
JT: Free (A)
PT: Free
PT: Free (A)
COLT: Free
COLT: Free (A)
PAT: Free
PAT: Free (A)
HNT: Free
HNT: Free (A)
KRT: Free
KRT: Free (A)
CEUT: Free
CEUT: Free (A)
UAT: Free
UAT: Free (A)
GPT: 6.‍5%
GPT: 6.‍5% (A)
LDCT: Free
LDCT: Free (A)
CCCT: N/A
CCCT: N/A 
AUT: N/A
AUT: N/A 
NZT: N/A
NZT: N/A 
SCHEDULE 2 
(Section 383)
SCHEDULE 1 
(Subsections 2(1) and 45(1), (3) and (4))
Names of First Nations that Have Signed Framework Agreement
Province
First Nation
Ontario
Alderville
Algonquins of Pikwakanagan
Animbiigoo Zaagi’igan Anishinaabek
Beausoleil
Big Grassy First Nation
Big Island (also known as Anishnaabeg of Naongashiing)
Bingwi Neyaashi Anishinaabek
Brunswick House
Chapleau Cree First Nation
Chippewas of Georgina Island
Chippewas of Kettle and Stony Point
Chippewas of Rama (also known as Chippewas of Mnjikaning)
Chippewas of the Thames First Nation
Dokis
Fort William
Garden River
Henvey Inlet
Hiawatha First Nation
Long Lake No. 58 First Nation
Magnetawan
Mattagami First Nation
M’Chigeeng First Nation
Mississauga
Moose Deer Point
Nipissing Band of Ojibways (also known as Nipissing)
Rainy River First Nations
Saugeen First Nation
Scugog (also known as Mississaugas of Scugog Island)
Serpent River
Shawanaga
Sheshegwaning First Nation
Temagami First Nation
Wasauksing First Nation
Wiikwemkoong Unceded Territory
Whitefish Lake
Quebec
Innue Essipit
Listuguj Mi’gmaq Government
Montagnais du Lac St-Jean
Odanak
Première Nation des Abénakis de Wôlinak
Nova Scotia
Membertou
Paq’tnkek Mi’kmaw Nation
New Brunswick
Kingsclear
Madawaska Maliseet First Nation
Saint Mary’s
Woodstock First Nation
Manitoba
Brokenhead Ojibway
Buffalo Point
Chemawawin
Fisher River
Fort Alexander
Long Plain
Misipawistik Cree Nation
Nisichawayasihk Cree Nation
Norway House Cree Nation
Swan Lake
The Pas (also known as Opaskwayak Cree)
British Columbia
?Akisq’nuk First Nation
Aitchelitz
Anderson Lake (also known as N’Quatqua)
Beecher Bay
Burrard
Campbell River
Chawathil
Cheam
Cowichan Tribes
Ditidaht First Nation
Fort George (also known as Lheit-Lit’en and Lheidli T’enneh)
Fort Nelson First Nation
Haisla
Homalco
Iskut Band
Katzie
Kitselas
Kitsumkalum
K’ómoks First Nation
Kwantlen
Kwaw-kwaw-Apilt First Nation
Lake Cowichan First Nation
Leq’á:mel (also known as Leqamel)
Lower Nicola
Lytton First Nation
Malahat First Nation
Matsqui
McLeod Lake
Metlakatla
Mount Currie
Musqueam
Nak’azdli
Namgis First Nation
Nanoose
Neskonlith
Okanagan
Osoyoos
Pavilion
Penelakut Tribe
Penticton
Scowlitz
Seabird Island
Shuswap
Shxwhá:y Village (also known as Sqay Village)
Shxw’ow’hamel
Skawahlook
Skeetchestn
Skowkale
Songhees
Soowahlie
Splatsin Indian Band
Squamish
Squiala
St. Mary’s
Sts’ailes
Stz’uminus
Sumas
Tahltan
T’it’q’et First Nation
Tsartlip First Nation
Tsawout
T’Sou-ke (also known as Tsouke)
Tzeachten
We Wai Kai (also known as Cape Mudge)
Williams Lake
Yakweakwioose
Prince Edward Island
Saskatchewan
Carry The Kettle
Cowessess
English River First Nation
Flying Dust
George Gordon
James Smith Cree Nation
John Smith (also known as Muskoday)
Kahkewistahaw
Kinistin
Lac La Ronge Indian Band
Mistawasis
Muskeg Lake
One Arrow
Pasqua
Sakimay First Nations
Wahpeton Dakota Nation
Whitecap No. 94
Yellow Quill
Alberta
Alexis Nakota Sioux
Enoch Cree Nation
Fort McKay First Nation
Fort McMurray #468 First Nation
Loon River First Nation
Siksika Nation
Tsuu T’ina
Newfoundland and Labrador
Miawpukek
Yukon
Northwest Territories
K’at’l’Odeeche First Nation
Nunavut
SCHEDULE 2 
(Subsections 45(2), (3) and (4))
Names of First Nations and Coming-into-force Dates of Land Codes
Province
First Nation
Land Code Coming-into-force Date
Ontario
Big Island (also known as Anishnaabeg of Naongashiing)
August 1, 2011
Bingwi Neyaashi Anishinaabek
April 1, 2015
Chippewas of Georgina Island
January 1, 2000
Chippewas of Rama (also known as Chippewas of Mnjikaning)
May 1, 2018
Dokis
April 1, 2014
Henvey Inlet
January 1, 2010
Long Lake No. 58 First Nation
April 1, 2017
Magnetawan
September 1, 2015
Mississauga
August 1, 2009
Nipissing Band of Ojibways (also known as Nipissing)
July 1, 2003
Scugog (also known as Mississaugas of Scugog Island)
January 1, 2000
Shawanaga
July 1, 2015
Temagami First Nation
September 1, 2017
Wasauksing First Nation
June 1, 2017
Whitefish Lake
March 1, 2009
Quebec
Première Nation des Abénakis de Wôlinak
April 1, 2017
Nova Scotia
New Brunswick
Madawaska Maliseet First Nation
January 1, 2018
Manitoba
Brokenhead Ojibway
April 1, 2015
Chemawawin
September 6, 2010
Long Plain
April 1, 2018
Misipawistik Cree Nation
June 1, 2017
Nisichawayasihk Cree Nation
October 23, 2017
Swan Lake
October 1, 2010
The Pas (also known as Opaskwayak Cree)
August 1, 2002
British Colombia
Aitchelitz
May 1, 2014
Beecher Bay
August 1, 2003
Burrard
June 6, 2007
Campbell River
January 31, 2013
Chawathil
November 25, 2016
Cheam
September 1, 2016
Fort George (also known as Lheit-Lit’en and Lheidli T’enneh)
November 1, 2000
Haisla
November 6, 2015
Katzie
December 1, 2017
Kitselas
November 25, 2005
K’ómoks First Nation
November 30, 2016
Kwantlen
November 1, 2015
Kwaw-kwaw-Apilt First Nation
June 1, 2018
Lake Cowichan First Nation
June 9, 2017
Leq’á:mel (also known as Leqamel)
February 1, 2010
Lower Nicola
December 1, 2016
Malahat First Nation
March 31, 2015
Matsqui
February 26, 2009
McLeod Lake
May 20, 2003
Metlakatla
December 1, 2016
Musqueam
June 5, 2017
Nak’azdli
December 1, 2016
Nanoose
March 1, 2015
Pavilion
May 1, 2004
Scowlitz
September 1, 2016
Seabird Island
September 1, 2009
Shuswap
February 1, 2015
Shxwhá:y Village (also known as Sqay Village)
January 8, 2007
Shxw’ow’hamel
March 25, 2015
Skawahlook
August 5, 2010
Skowkale
May 1, 2014
Songhees
October 1, 2011
Soowahlie
June 1, 2016
Squiala
July 29, 2008
St. Mary’s
July 1, 2014
Sts’ailes
October 23, 2018
Stz’uminus
August 30, 2014
Sumas
November 11, 2011
Tsawout
May 29, 2007
T’Sou-ke (also known as Tsouke)
February 1, 2007
Tzeachten
August 21, 2008
We Wai Kai (also known as Cape Mudge)
December 7, 2009
Williams Lake
July 1, 2014
Yakweakwioose
May 1, 2014
Prince Edward Island
Saskatchewan
Flying Dust
October 6, 2013
John Smith (also known as Muskoday)
January 1, 2000
Kahkewistahaw
December 22, 2011
Kinistin
February 1, 2005
Mistawasis
April 1, 2017
Muskeg Lake
September 1, 2005
One Arrow
September 1, 2014
Whitecap No. 94
January 1, 2004
Yellow Quill
March 22, 2017
Alberta
Newfoundland and Labrador
Miawpukek
December 1, 2017
Yukon
Northwest Territories
Nunavut
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