Short Title Short title 1 This Act may be cited as the  Economic and Fiscal Update Implementation Act, 2021 . PART 1 R.S., c. 1 (5th Supp.) Income Tax Act Amendments to the Act 2 (1) Subsection 87(2) of the  Income Tax Act  is amended by adding the following after paragraph (g.7): COVID-19 — air quality improvement tax credit (g.8) for the purposes of section 127.43, the new corporation is deemed to be the same corporation as, and a continuation of, each predecessor corporation; (2) Subsection (1) is deemed to have come into force on September 1, 2021. 3 (1) Paragraph 110.7(1)(a) of the Act is replaced by the following: (a) the total of all amounts each of which is the amount, in respect of a particular period during the taxation year, determined by the formula A × B where A is the specified percentage for the particular area in which the taxpayer resided during the particular period, and B is the total trip costs to the taxpayer in respect of trips that begin during the particular period; and (2) Subsection 110.7(3) of the Act is replaced by the following: Restriction (3) The total of all amounts determined under paragraph (1)(a) for all taxpayers in a taxation year in respect of an individual shall not be in respect of more than two trips made by the individual that begin in the year (other than trips to obtain medical services that are not available in the locality in which the taxpayer resided). Additional restrictions (3.1) For the purpose of paragraph (1)(a), an amount may only be included in the amount determined for B for a particular area for a taxation year if (a) the amount is not otherwise deducted in computing the income for any taxation year of any individual (except by an employer under section 9 if it is included in an employee’s income); (b) the amount is not included in determining an amount deducted under subsection 118.2(1) for any taxation year; (c) the amount is in respect of trips made by the taxpayer or an eligible family member of the taxpayer that begin during the part of the year in which the taxpayer resided in the particular area; and (d) neither the taxpayer nor an eligible family member of the taxpayer is at any time entitled to a reimbursement or any form of assistance (other than a reimbursement or assistance included in computing the income of the taxpayer or the eligible family member) in respect of trips to which paragraph (c) applies. Additional restriction (3.2) If all amounts determined under paragraph 7304(2)(a) of the  Income Tax Regulations  are nil in respect of trips (beginning in the taxation year) made by an individual, the total of all amounts determined for B in paragraph (1)(a) in the taxation year for all taxpayers in respect of the individual must not exceed the standard amount for the individual for the taxation year. Deemed standard amount (3.3) If an employer-provided travel benefit was claimed by a taxpayer in respect of an individual in respect of the taxation year, the standard amount for the individual is deemed to be nil for the taxation year. (3) Section 110.7 of the Act is amended by adding the following after subsection (5): Definitions (6) The following definitions apply in this section. eligible family member  of a taxpayer, at any time, means a member of the taxpayer’s household who is at that time (a) the taxpayer’s spouse or common-law partner; (b) a child of the taxpayer (including a child of the taxpayer’s spouse or common-law partner) under the age of 18; or (c) another individual who is (i) related to the taxpayer, (ii) wholly dependent for support on the taxpayer, the taxpayer’s spouse or common-law partner, or both of them, and (iii) except in the case of a parent or grandparent of the taxpayer, so dependent by reason of mental or physical infirmity. ( membre de la famille admissible ) employer-provided travel benefits , to a taxpayer in respect of a trip made by the taxpayer or their eligible family member, means the total amount of (a) the value of travel assistance, if any, provided to the taxpayer in respect of the taxpayer’s employment in respect of travel expenses for the trip; and (b) the amount, if any, received by the taxpayer in respect of the taxpayer’s employment in respect of travel expenses for the trip. ( avantages relatifs aux voyages tirés de l’emploi ) standard amount , for an individual for a taxation year and subject to subsection (3.3), means $1,200. ( montant forfaitaire ) trip cost  has the meaning prescribed by regulation. ( frais de voyage ) (4) Subsections (1) to (3) apply to the 2021 and subsequent taxation years. 4 (1) Subparagraph (a)(ii) of the definition  eligible supplies expense  in subsection 122.9(1) of the Act is replaced by the following: (ii) directly consumed or used in the performance of the duties of the eligible educator’s employment; and (2) Subsection 122.9(2) of the Act is replaced by the following: Deemed overpayment (2) An eligible educator 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 year, on account of tax payable under this Part for the year, an amount equal to 25% of the least of (a) $1,000; (b) the total of all amounts each of which is an eligible supplies expense of the eligible educator for the year; and (c) if the eligible educator fails to provide the certificate referred to in subsection (3) in respect of the year, as and when requested by the Minister, nil. (3) Subsections (1) and (2) apply to the 2021 and subsequent taxation years. 5 (1) The Act is amended by adding the following after section 127.41: Definitions 127.42 (1) The following definitions apply in this section. designated province  means a province specified by the Minister of Finance for a calendar year. ( province déterminée ) eligible farming expenses , of a taxpayer for a designated province for a taxation year, means the amount determined by the formula A × B where A is (a) nil, if the total of all amounts deducted in the year by the taxpayer in computing income under this Part from farming activities, excluding any deductions arising from inventory adjustments under section 28 and from transactions with persons that do not deal at arm’s length with the taxpayer, is less than $25,000, and (b) in any other case, the total of all amounts deducted in the year by the taxpayer in computing income under this Part from farming activities, excluding any deductions arising from inventory adjustments under section 28 and from transactions with persons that do not deal at arm’s length with the taxpayer; and B is the taxpayer’s relevant proportion for the designated province for the taxation year. ( dépenses agricoles admissibles ) farming activities  means a farming business, including or excluding activities prescribed by regulation. ( activités agricoles ) payment rate , for a calendar year for a designated province, means the rate specified by the Minister of Finance for the calendar year for the designated province. ( taux de paiement ) relevant proportion , of eligible farming expenses of a taxpayer for a designated province for a taxation year, means  (a) if the taxpayer is an individual, the proportion determined by the formula A ÷ B where A is the individual’s income for the year from farming activities that is deemed to have been earned in the year in the designated province in accordance with Part XXVI of the  Income Tax Regulations , and B is the whole of the individual’s income from farming activities for the year; (b) if the taxpayer is a corporation, the proportion determined by the formula C ÷ D where C is the corporation’s taxable income that is deemed to have been earned in the year in the designated province in accordance with Part IV of the  Income Tax Regulations , and D is the whole of the corporation’s taxable income for the year; and (c) if the taxpayer is a partnership, the proportion determined by the formula E ÷ F where E is the partnership’s income for the fiscal period of the partnership from farming activities that would be deemed to have been earned in the year in the designated province, computed in accordance with Part XXVI of the  Income Tax Regulations  as if the partnership were an individual, and F is the whole of the partnership’s income from farming activities for the fiscal period of the partnership. ( proportion pertinente ) Deemed payment on account of tax (2) A taxpayer (other than a partnership) that files a prescribed form containing prescribed information with their return of income for a taxation year is deemed, on their balance-due day for the year, to have paid on account of their tax payable under this Part for the year, the total of all amounts each of which is an amount, for each designated province and for each calendar year a portion of which falls within the taxation year, determined by the formula (A × B) × (C ÷ D) where A is the payment rate for the calendar year for the designated province; B is the taxpayer’s eligible farming expenses for the designated province for the taxation year; C is the number of days within the taxation year that fall within the calendar year; and D is the number of days in the taxation year. Deemed payment on account of tax — partnership (3) If a taxpayer (other than a partnership) is a member of a partnership at the end of a fiscal period of the partnership that ends in a taxation year of the taxpayer — and the partnership files a prescribed form containing prescribed information for that fiscal period and the taxpayer files a prescribed form containing prescribed information with its return of income for the taxation year — the taxpayer is deemed, on the taxpayer’s balance-due day for the taxation year, to have paid on account of their tax payable under this Part for the year, the total of all amounts each of which is an amount, for each designated province and for each calendar year a portion of which falls within the partnership’s fiscal period, determined by the formula (A × B) × (C ÷ D) × E where A is the payment rate for the calendar year for the designated province; B is the partnership’s eligible farming expenses for the designated province for the fiscal period; C is the number of days within the fiscal period that fall within the calendar year; D is the number of days in the fiscal period; and E is the specified proportion of the taxpayer for the fiscal period. Partnerships (4) For the purposes of this section, (a) a taxpayer includes a partnership; (b) the fiscal period of a partnership is deemed to be its taxation year; and (c) if a taxpayer is a member of a particular partnership that is a member of another partnership, the taxpayer is deemed (i) to be a member of the other partnership, and (ii) to have a specified proportion in the other partnership for a fiscal period of the other partnership equal to its specified proportion of the particular partnership — for the last fiscal period of the particular partnership that ends in the fiscal period of the other partnership — multiplied by the particular partnership’s specified proportion of the other  partnership  for the fiscal period of the other partnership. Authority to specify (5) For the purposes of this section, the Minister of Finance may specify for a calendar year (a) the designated provinces; and (b) the payment rate for a designated province. Payment rate not specified (6) For the purposes of this section, if the Minister of Finance does not specify the payment rate for a designated province under paragraph (5)(b), the payment rate is deemed to be nil. When assistance received (7) For the purposes of this Act, and for greater certainty, an amount that a taxpayer is deemed under subsection (2) or (3) to have paid for a taxation year is assistance received by the taxpayer from a government immediately before the end of the year. Relevant proportion — special rule (8) For purposes of determining the relevant proportion of eligible farming expenses of a taxpayer for a designated province in a taxation year, (a) if the income of an individual or partnership from farming activities for the year is nil, the income for the year from farming activities that is deemed to have been earned in the year in the designated province shall be computed in accordance with Part XXVI of the  Income Tax Regulations  as if the individual or partnership earned $1,000,000 of income from farming activities; and (b) if the taxable income of a corporation is nil, the corporation’s taxable income that is deemed to have been earned in the year in the designated province shall be computed in accordance with Part IV of the  Income Tax Regulations  as if the corporation had taxable income for the year in the amount of $1,000,000. (2) Subsection (1) applies to the 2021 and subsequent taxation years. 6 (1) The Act is amended by adding the following after section 127.42: COVID-19 – Air Quality Improvement Tax Credit Definitions 127.43 (1) The following definitions apply in this section. assistance  means an amount, other than a prescribed amount or an amount deemed under subsection (2) to have been paid, that would be included under paragraph 12(1)(x) in computing an eligible entity’s income for any taxation year if that paragraph were read without reference to subparagraphs 12(1)(x)(v) to (vii). ( montant d’aide ) eligible entity , for a taxation year, means (a) a qualifying corporation for the taxation year; (b) an individual other than a trust; or (c) a partnership. ( entité déterminée ) qualifying corporation , for a particular taxation year, means a particular corporation that meets the following conditions: (a) it is a Canadian-controlled private corporation or would be a Canadian-controlled private corporation absent the application of subsection 136(1); and (b) it is the case that $15,000,000 > A + B where A is the particular corporation’s taxable capital employed in Canada (in this formula, within the meaning assigned by section 181.2 or 181.3) for its immediately preceding taxation year, and B is the total of all amounts, each of which is the taxable capital employed in Canada of a corporation that is associated in the particular taxation year with the particular corporation for the associated corporation’s last taxation year that ended before the beginning of the particular taxation year. ( société admissible ) qualifying expenditure  means an outlay or expense prescribed by regulation that is made or incurred by an eligible entity during the qualifying period in the course of the eligible entity’s ordinary commercial activities. ( dépense admissible ) qualifying location , of an eligible entity, means real or immovable property (other than property that is a self-contained domestic establishment, or part of such a self-contained domestic establishment, the land subjacent to the self-contained domestic establishment and such portion of any immediately contiguous land as can reasonably be regarded as contributing to the use and enjoyment of the self-contained domestic establishment as a residence) in Canada used by the eligible entity primarily in the course of its ordinary commercial activities. ( emplacement admissible ) qualifying period  means the period that begins on September 1, 2021 and ends on December 31, 2022. ( période d’admissibilité ) total per location expense , for a qualifying location of an eligible entity for a taxation year, means the lesser of  (a) the amount determined by the formula A − B where A is the total of all amounts, each of which is a qualifying expenditure of the eligible entity made or incurred in the taxation year in respect of the qualifying location (or, for the first taxation year that ends after 2021, the qualifying expenditures made or incurred in respect of the qualifying location from the start of the qualifying period to the end of that first taxation year), and B is the total of all amounts, each of which is an amount of assistance that (i) the eligible entity has received, is entitled to receive or can reasonably be expected to receive, in respect of amounts described in A, and (ii) has not been repaid before the end of the taxation year pursuant to a legal obligation to do so; and (b) the amount determined by the formula $10,000 − C where C is the total of all amounts, each of which is a qualifying expenditure in respect of the qualifying location and (i) is a qualifying expenditure of the eligible entity, in respect of which an amount under subsection (2) or (3) is deemed to have been paid in a prior taxation year, or (ii) is a qualifying expenditure of another eligible entity that is affiliated during the qualifying period with the eligible entity, in respect of which an amount under subsection (2) or (3) is deemed to have been paid in any taxation year. ( dépense totale par emplacement ) total ventilation expense , of an eligible entity for a taxation year, means the lesser of  (a) the total of all amounts, each of which is a total per location expense for a qualifying location of the eligible entity for the taxation year; and (b) the amount determined by the formula $50,000 × X − Y where X is (i) 100%, unless the eligible entity is affiliated at any time in the qualifying period with one or more other eligible entities that are deemed to have paid an amount under subsection (2) in respect of the qualifying period, or, in the case of a partnership, has a member that is deemed to have paid an amount under subsection (3) in respect of the partnership, (ii) a percentage assigned to the eligible entity under an agreement, if (A) the agreement is entered into by the eligible entity and each eligible entity that (I) is affiliated with the eligible entity in the qualifying period, and (II) is deemed to have paid an amount under subsection (2) in respect of the qualifying period, or, in the case of a partnership, has a member that is deemed to have paid an amount under subsection (3) in respect of the partnership, (B) the agreement is filed in prescribed form and manner with the Minister by the eligible entity and each eligible entity referred to in clause (A), (C) the agreement assigns, for the purposes of this definition, a percentage in respect of each eligible entity referred to in clause (A), and (D) the total of all the percentages assigned under the agreement does not exceed 100%, and (iii) in any other case, nil, and Y is the total of all amounts, each of which is the total ventilation expense of the eligible entity for a prior taxation year in respect of which an amount is deemed to have been paid under subsection (2) or (3). ( dépense totale de ventilation ) Refundable tax credit (2) An eligible entity (other than a partnership) that files a prescribed form containing prescribed information with its return of income for a taxation year that ends after 2021 is deemed to have, on its balance-due day for the year, paid on account of its tax payable under this Part for the year an amount equal to 25% of its total ventilation expense for the taxation year. Refundable tax credit — partnership (3) If an eligible entity (other than a partnership) is a member of a partnership at the end of a fiscal period of the partnership that ends after 2021 and that ends in a taxation year of the eligible entity — and the partnership files an information return in prescribed form containing prescribed information for that fiscal period and the eligible entity files a prescribed form containing prescribed information with its return of income for the taxation year — then the eligible entity is deemed to have paid, on the eligible entity’s balance-due day for the taxation year on account of the eligible entity’s tax payable under this Part for the taxation year, an amount determined by the formula 0.25 × A × B where A is the total ventilation expense of the partnership for the fiscal period; and B is the specified proportion of the eligible entity for the fiscal period of the partnership. Partnerships (4) For the purposes of this section, (a) the fiscal period of a partnership is deemed to be its taxation year; and (b) if an eligible entity is a member of a particular partnership that is a member of another partnership, the eligible entity is deemed (i) to be a member of the other partnership, and (ii) to have a specified proportion in the other partnership for a fiscal period of the other partnership equal to its specified proportion of the particular partnership — for the last fiscal period of the particular partnership that ends in the fiscal period of the other partnership — multiplied by the particular partnership’s specified proportion of the other partnership for the fiscal period of the other partnership. When assistance received (5) For the purposes of this Act other than this section, and for greater certainty, an amount that an eligible entity is deemed under subsection (2) or (3) to have paid is assistance received by it from a government immediately before the end of the taxation year to which it relates. Affiliated entities (6) For the purposes of this section, if two eligible entities are affiliated with the same eligible entity, they are deemed to be affiliated with each other. (2) Subsection (1) is deemed to have come into force on September 1, 2021. C.R.C., c. 945 Related Amendments to the  Income Tax Regulations 7 (1) The portion of subsection 7304(2) of the  Income Tax Regulations  before paragraph (c) is replaced by the following: (2) For the purposes of this section and section 110.7 of the Act, the trip cost to a taxpayer in respect of a trip made by an individual who, at the time the trip was made, was a member of the taxpayer’s household is the least of (a) the amount of  employer-provided travel benefits , as defined in subsection 110.7(6) of the Act, that is claimed by the taxpayer in respect of the trip; (b) the total of (i) the amount of travel assistance described in paragraph (a) of the definition  employer-provided travel benefits  in subsection 110.7(6) of the Act in respect of the trip, and (ii) travel expenses incurred by the taxpayer, or the spouse or common-law partner of the taxpayer, for the trip; and (2) Subsections 7304(3) and (4) of the Regulations are replaced by the following: (3) In determining the trip cost to the taxpayer in respect of the trip, if the amount determined under paragraph (2)(a) is nil, subsection (2) is to be read without reference to that paragraph. (4) For the purposes of subsection (2), the amounts claimed by the taxpayer in paragraph (2)(a) in respect of a trip are deemed to be nil, unless the taxpayer was dealing at arm’s length with the employer at the time that the  employer-provided travel benefits , as defined in subsection 110.7(6) of the Act, were provided to the taxpayer. (3) Subsections (1) and (2) apply to the 2021 and subsequent taxation years. 8 (1) Section 9600 of the Regulations is amended by striking out “and” at the end of paragraph (c) and by adding the following after paragraph (d): (e) calculators (including graphing calculators); (f) external data storage devices; (g) web cams, microphones and headphones; (h) multimedia projectors; (i) wireless pointer devices; (j) electronic educational toys; (k) digital timers; (l) speakers; (m) video streaming devices; (n) printers; and (o) laptop, desktop and tablet computers, provided that none of these items are made available to the eligible educator by their employer for use outside of the classroom. (2) Subsection (1) applies to the 2021 and subsequent taxation years. 9 (1) The Regulations are amended by adding the following after section 9600: PART XCVII COVID-19 — Air Quality Improvement Tax Credit Tax credit — air quality improvement 9700 (1) The following definitions apply in this section. HEPA filter  means a high-efficiency particulate air filter that has been tested to ensure efficiency equal to or exceeding 99.97% for removal of airborne particles having a mean aerodynamic diameter of 0.3 µm (micrometres) from the air. ( filtre HEPA ) HVAC system  means a mechanical heating, ventilating and air conditioning system that is installed in a building, and includes all of its equipment and components. ( système CVCA ) MERV  means the minimum efficiency reporting value parameters specified in ANSI/ASHRAE Standard 52.2-2017, Method of Testing General Ventilation Air-Cleaning Devices for Removal Efficiency by Particle Size, Section 12, Minimum Efficiency Reporting Value (MERV) for Air Cleaners, Table 12-1, Minimum Efficiency Reporting Value (MERV) Parameters. ( MERV ) (2) Subject to subsection (3), for the purposes of the definition  qualifying expenditure  in subsection 127.43(1) of the Act, the following outlays and expenses are prescribed to the extent that they are reasonable and intended primarily to increase outdoor air intake or to improve air cleaning: (a) outlays and expenses that are directly attributable to the purchase, installation, conversion or upgrade of a new or retrofitted HVAC system placed in service at a qualifying location that meets either of the following conditions: (i) the system is designed to filter air at a rate in excess of MERV 8 or an equivalent level of filtration, or (ii) the system is designed to filter air at a rate equal to MERV 8 or an equivalent level of filtration and the following conditions are met: (A) the system is designed to achieve an outdoor air supply rate in excess of what is required for the space by applicable building codes, and (B) in the case of an upgrade or conversion of an existing system, prior to the upgrade or conversion, the system was designed to filter air at a rate equal to MERV 8; and (b) outlays and expenses that are directly attributable to the purchase of a device that is placed in service at a qualifying location and designed to filter air using a HEPA filter. (3) The outlays and expenses in subsection (2) do not include an outlay or expense of an eligible entity (a) made or incurred under the terms of an agreement entered into before the start of the qualifying period; (b) that is the cost of recurring or routine repair or maintenance; (c) that can reasonably be expected to be paid or returned, directly or indirectly, in any manner whatever, to (i) the eligible entity, (ii) a person or partnership not dealing at arm’s length with the eligible entity, or (iii) another person or partnership at the direction of the eligible entity; (d) that is paid to a party with which the eligible entity does not deal at arm’s length; (e) that is salary or wages paid to an employee of the eligible entity; or (f) for financing costs. (2) Subsection (1) is deemed to have come into force on September 1, 2021. PART 2 Underused Housing Tax Act Enactment of Act Enactment 10 (1) The  Underused Housing Tax Act  is enacted as follows: An Act respecting the taxation of underused housing Short Title Short title 1 This Act may be cited as the  Underused Housing Tax Act . Part 1 Interpretation and General Rules of Application Definitions 2 The following definitions apply in this Act. assessment  means an assessment under this Act and includes a reassessment. ( cotisation ) bank  means a  bank  as defined in section 2 of the  Bank Act  or an  authorized foreign bank , as defined in that section, that is not subject to the restrictions and requirements referred to in subsection 524(2) of that Act. ( banque ) business number  means any number (other than a Social Insurance Number) used by the Minister to identify a person for the purposes of this Act. ( numéro d’entreprise ) citizen  has the same meaning as in subsection 2(1) of the  Citizenship Act . ( citoyen ) Commissioner  means, except in sections  21 ,  22  and  83 , the Commissioner of Revenue appointed under section 25 of the  Canada Revenue Agency Act . ( commissaire ) common-law partner  of an individual at any time means another individual who is the common-law  partner  of the individual at that time for the purposes of the  Income Tax Act . ( conjoint de fait ) confirmed delivery service  means certified or registered mail or any other delivery service that provides a record that a notice or document has been sent or delivered. ( service de messagerie ) credit union  means a  credit union  as defined in subsection 137(6) of the  Income Tax Act  or a corporation described in paragraph (a) of the definition  deposit insurance corporation  in subsection 137.1(5) of that Act. ( caisse de crédit ) disaster  means an earthquake, fire, flood, landslide, spill or leakage of oil, gas or another poisonous or dangerous substance or any other natural disaster or dangerous event. ( sinistre ) dwelling unit  means a residential unit that contains private kitchen facilities, a private bath and a private living area. ( local d’habitation ) excluded owner  of a residential property for a calendar year means a person (other than a prescribed person) that is on December 31 of the calendar year (a) Her Majesty in right of Canada or a province or an agent of Her Majesty in right of Canada or a province; (b) an individual who is a citizen or permanent resident, except to the extent that the individual is an owner of the residential property in their capacity as a trustee of a trust (other than a personal representative in respect of a deceased individual) or as a partner of a partnership; (c) a corporation incorporated under the laws of Canada or a province whose shares are listed on a stock exchange in Canada for which a designation under section 262 of the  Income Tax Act  is in effect; (d) a person that is an owner of the residential property in their capacity as a trustee of (i) a  mutual fund trust  as defined in subsection 248(1) of the  Income Tax Act , (ii) a  real estate investment trust  as defined in subsection 122.1(1) of that Act, or (iii) a  SIFT trust  as defined in subsection 122.1(1) of that Act; (e) a  registered charity  as defined in subsection 248(1) of the  Income Tax Act ; (f) a  cooperative housing corporation , a  hospital authority , a  municipality , a  public college , a  school authority , or a  university  as those terms are defined in subsection 123(1) of the  Excise Tax Act  or a  para-municipal organization  as defined in section 1 of Part VI of Schedule V to that Act; (g) an  Indigenous governing body  as defined in section 2 of the  Department of Indigenous Services Act  or a corporation wholly owned by such a body; or (h) a prescribed person. ( propriétaire exclu ) fair rent , in respect of a residential property for a calendar year, means (a) the amount determined in prescribed manner in respect of the residential property for the calendar year; and (b) in the absence of a manner prescribed under paragraph (a) in respect of the residential property for the calendar year, the amount that is 5% of the taxable value in respect of the residential property for the calendar year. ( loyer raisonnable ) hazardous condition , in respect of a residential property, means any of the following circumstances (other than prescribed circumstances): (a) a structural component of the residential property, including a roof, foundation, external walls, interior supporting walls, floors and staircases, is defective or damaged; (b) oil, gas or another poisonous or dangerous substance is present in the residential property; (c) any other condition relating to the residential property that is hazardous to the health or safety of its occupants; or (d) prescribed circumstances. ( condition dangereuse ) judge , in respect of any matter, means a judge of a superior court having jurisdiction in the province in which the matter arises or a judge of the Federal Court. ( juge ) long-term lease , in respect of land, means a lease, licence or similar arrangement under which continuous possession of the land is provided for a period of at least 20 years or a lease, licence or similar arrangement that contains an option to purchase the land. en ( bail de longue durée ) Minister  means the Minister of National Revenue. ( ministre ) month  means a period beginning on a particular day in a calendar month and ending on (a) the day immediately before the day in the next calendar month that has the same calendar number as the particular day; or (b) if the next calendar month does not have a day that has the same calendar number as the particular day, the last day of that next calendar month. ( mois ) officer  means, except in the definition  specified Canadian corporation  in this section and in section  59 , a person who is appointed or employed in the administration or enforcement of this Act. ( préposé ) owner  of a residential property means a person that is identified as an owner in respect of the residential property under the land registration system or other similar system applicable where the residential property is located, or that could reasonably be considered to be an owner in respect of the residential property based on such a system, and includes a person that (a) is a life tenant under a life estate in respect of the residential property, (b) is a life lease holder in respect of the residential property, (c) has, under a long-term lease, continuous possession of the land on which the residential property is situated, or (d) is a prescribed person, but does not include (e) a person that gives continuous possession of all the land on which the residential property is situated to persons referred to in paragraph (b) or (c), or (f) a prescribed person. ( propriétaire ) ownership percentage , in respect of a particular owner of a residential property for a calendar year, means (a) a prescribed percentage; or (b) if no percentage is prescribed under paragraph (a), (i) if there are two or more owners of the residential property on December 31 of the calendar year (A) if the land registration system or other similar system applicable where the residential property is located indicates that the particular owner holds a percentage of the ownership in respect of the residential property, that percentage, and (B) in any other case, the percentage that is equal to 100% divided by the number of owners of the residential property, and (ii) in any other case, 100%. ( pourcentage de propriété ) permanent resident  has the same meaning as in subsection 2(1) of the  Immigration and Refugee Protection Act . ( résident permanent ) personal representative , in respect of a deceased individual, means the executor of the individual’s will, the liquidator of the individual’s succession, the administrator of the estate of the individual or any person that is responsible under the appropriate law for the proper collection, administration, disposition and distribution of the assets of the estate or succession of the individual. ( représentant personnel ) prescribed  means (a) in the case of a form or the manner of filing a form, authorized by the Minister; (b) in the case of the information to be given on or with a form, specified by the Minister; (c) in the case of the manner of making or filing an election, authorized by the Minister; and (d) in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation. ( Version anglaise seulement ) property tax  means a tax levied by a province, provincial agency or municipality to finance services ordinarily provided by municipalities in Canada and computed by applying one or more rates to all or part of the assessed value of real or immovable property. ( impôt foncier ) record  means any material on which representations, in any form, of information or concepts are recorded or marked and that is capable of being read or understood by a person or a computer system or other device. ( registre ) residential property  means property (other than prescribed property) that is situated in Canada and that is (a) a detached house or similar building, containing not more than three dwelling units, together with that proportion of the appurtenances to the building and the land subjacent or immediately contiguous to the building that is reasonably necessary for its use and enjoyment as a place of residence for individuals; (b) a part of a building that is a semi-detached house, rowhouse unit, residential condominium unit or other similar premises that is, or is intended to be, a separate parcel or other division of real or immovable property owned, or intended to be owned, apart from any other unit in the building together with that proportion of any common areas and other appurtenances to the building and the land subjacent or immediately contiguous to the building that is attributable to the house, unit or premises and that is reasonably necessary for its use and enjoyment as a place of residence for individuals; or (c) a prescribed property. ( immeuble résidentiel ) specified Canadian corporation , in respect of a calendar year, means a corporation that is incorporated or continued under the laws of Canada or a province other than a corporation that is, on December 31 of the calendar year (a) a corporation in respect of which the following persons have ownership or control, directly or indirectly, of shares of the corporation representing 10% or more of the value of the equity in the corporation or carrying 10% or more of the voting rights under all or under some circumstances: (i) an individual who is neither a citizen nor a permanent resident, (ii) a corporation that is incorporated or continued otherwise than under the laws of Canada or a province, or (iii) any combination of individuals or corporations referred to in subparagraphs (i) and (ii); (b) a corporation without share capital having (i) a chairperson or other presiding officer who is neither a citizen nor a permanent resident, or (ii) 10% or more of its directors who are neither citizens nor permanent residents; or (c) a prescribed corporation. ( personne morale canadienne déterminée ) specified Canadian partnership , in respect of a calendar year, means (a) a partnership, each member of which is, on December 31 of the calendar year, an excluded owner or a specified Canadian corporation; or (b) a prescribed partnership. ( société de personnes canadienne déterminée ) specified Canadian trust , in respect of a calendar year and a residential property, means (a) a trust under which each beneficiary having a beneficial interest in the residential property is, on December 31 of the calendar year, an excluded owner or a specified Canadian corporation; or (b) a prescribed trust. ( fiducie canadienne déterminée ) tax  means tax payable under this Act. ( taxe ) taxable value , in respect of a residential property for a calendar year, means an amount that is  (a) a prescribed amount; or (b) if no amount is prescribed under paragraph (a), the greater of (i) the value established in respect of the residential property by an authority that has the power by or under an Act of Parliament or the legislature of a province to establish the assessed value of real or immovable property for the purpose of computing a property tax, and (ii) the residential property’s most recent sale price on or before December 31 of the calendar year. ( valeur imposable ) Meaning of administration or enforcement of this Act 3 For greater certainty, a reference in this Act to the administration or enforcement of this Act includes the collection of any amount payable under this Act. Arm’s length 4 (1) For the purposes of this Act, (a) related persons are deemed not to deal with each other at arm’s length; and (b) it is a question of fact whether persons not related to each other are, at any particular time, dealing with each other at arm’s length. Related persons (2) For the purposes of this Act, persons are deemed to be related to each other if they are related persons within the meaning of subsections 251(2) to (6) of the  Income Tax Act . Partnership (3) For the purposes of this Act, a member of a partnership is deemed to be related to the partnership. PART 2 Her Majesty Binding on Her Majesty 5 This Act is binding on Her Majesty in right of Canada or a province. Part 3 Application of Tax Meaning of  qualifying occupancy period 6 (1) In this section,  qualifying occupancy period , in respect of a residential property in relation to an owner of the residential property, means a period of at least one month in a calendar year during which one of the following individuals (other than an individual that is an excluded individual pursuant to paragraph (10)(b) or a prescribed individual) has continuous occupancy of a dwelling unit that is part of the residential property: (a) an individual who deals at arm’s length with the owner and with any spouse or common-law partner of the owner and who is given continuous occupancy of the dwelling unit under an agreement evidenced in writing; (b) an individual who does not deal at arm’s length with the owner or with any spouse or common-law partner of the owner and who is given continuous occupancy of the dwelling unit under an agreement evidenced in writing and for consideration that is not below the fair rent for the residential property, prorated for the period; (c) an individual who is the owner or the owner’s spouse or common-law partner, who is in Canada for the purpose of pursuing authorized work under a Canadian work permit and who occupies the dwelling unit in relation to that purpose; (d) an individual who is a spouse, common-law partner, parent or child of the owner and who is a citizen or permanent resident; or (e) a prescribed individual. Exclusion — qualifying occupancy period (2) Despite subsection (1), a qualifying occupancy period does not include a period that is a calendar month during which the only individuals who have continuous occupancy of a dwelling unit are the owner or a spouse, common-law partner, parent or child of the owner, if each of those individuals resides or lodges at a place other than the residential property for an equal or greater number of days than the number of days that they reside or lodge at the residential property. Tax payable (3) Subject to this Act, every person that is, on December 31 of a calendar year, an owner (other than an excluded owner) of a residential property must pay to Her Majesty in right of Canada tax in respect of the residential property for the calendar year in the amount determined by the formula A × B × C where A is 1%; B is (a) if the person has filed an election made under subsection (4) in respect of the residential property for the calendar year, the fair market value of the residential property, or (b) in any other case, the taxable value in respect of the residential property; and C is the ownership percentage in respect of the person in respect of the residential property for the calendar year. Election for fair market value (4) For the purpose of determining the tax under subsection (3) in respect of a residential property for a calendar year, a person may elect to use the fair market value of the residential property, as determined in a manner satisfactory to the Minister, at any time on or after  January 1  of the calendar year and on or before April 30 of the following calendar year. Form and manner of filing (5) An election under subsection (4) in respect of a residential property for a calendar year is to be made in prescribed form containing prescribed information and is to be filed with the Minister in prescribed manner on or before (a) April 30 of the following calendar year; or (b) any later day that the Minister may allow. When tax required to be paid (6) The tax payable by a person under subsection (3) in respect of a residential property for a calendar year must be paid by the person to the Receiver General on or before April 30 of the following calendar year. Tax not payable (7) No tax is payable under subsection (3) by a person in respect of a residential property (other than a prescribed residential property) for a calendar year if (a) the person is an owner of the residential property solely in their capacity as (i) a partner of a partnership that is a specified Canadian partnership in respect of the calendar year, or (ii) a trustee of a trust that is a specified Canadian trust in respect of the calendar year and the residential property; (b) the person is in respect of the calendar year a specified Canadian corporation; (c) the residential property is not suitable for year-round use as a place of residence; (d) the residential property is seasonally inaccessible because public access is not maintained year-round; (e) the residential property is uninhabitable for a period of at least 60 consecutive days in the calendar year as a result of a disaster or hazardous condition caused by circumstances beyond the reasonable control of an owner of the residential property and this paragraph did not apply in respect of the same disaster or hazardous condition for more than one prior calendar year; (f) a dwelling unit that is part of the residential property is uninhabitable for a period of at least 120 consecutive days in the calendar year as a result of a renovation to the residential property, any work in relation to the renovation is carried on without unreasonable delay and this paragraph did not apply in respect of the residential property for any of the nine prior calendar years; (g) the person becomes an owner of the residential property in the calendar year and was never an owner of the residential property in the prior nine calendar years; (h) the person died during the calendar year or the prior calendar year; (i) the person is the personal representative in respect of a deceased individual who was an owner of the residential property during the calendar year or the prior calendar year and the person was not otherwise an owner of the residential property in either of those calendar years; (j) the following conditions are met: (i) an individual who was an owner of the residential property died during the calendar year or the prior calendar year and the individual’s ownership percentage in respect of the residential property at the time of death was at least 25%, and (ii) the person was an owner of the residential property on the day the individual died; (k) the construction of the residential property is not substantially completed before April of the calendar year; (l) the construction of the residential property is substantially completed after March of the calendar year, the residential property is offered for sale to the public during the calendar year and the residential property has never been occupied by an individual as a place of residence or lodging during the calendar year; (m) the residential property is located in a prescribed area and prescribed conditions, if any, are met; or (n) the person is a prescribed person. Tax not payable — primary place of residence (8) Subject to subsection (10), no tax is payable under subsection (3) by an individual in respect of a residential property for a calendar year if a dwelling unit that is part of the residential property is, for the calendar year, the primary place of residence of (a) the individual or the individual’s spouse or common-law partner; or (b) a child of the individual or the individual’s spouse or common-law partner and the child occupies the residential property for the purposes of authorized study at a  designated learning institution  as defined in section 211.1 of the  Immigration and Refugee Protection Regulations . Tax not payable — qualifying occupancy (9) Subject to subsection (10), no tax is payable under subsection (3) by an owner of a residential property for a calendar year if the number of days during the calendar year that are included in a qualifying occupancy period in respect of the residential property in relation to the owner is 180 days or more. No single day is to be counted more than once in the determination of the number of days during the calendar year that are included in a qualifying occupancy period in respect of the residential property in relation to an owner. Exception — multiple residential properties (10) If, on December 31 of a calendar year, an individual who is neither a citizen nor a permanent resident is an owner of a particular residential property and either the individual or the individual’s spouse or common-law partner who is neither a citizen nor a permanent resident is an owner of one or more other residential properties (which particular and other residential properties are referred to as the “specified residential properties” in this subsection), the following rules apply: (a) subsection (8) does not apply to the specified residential properties for the calendar year, other than the residential property in respect of which an election made under subsection (11) or (12) has been filed under subsection (13) in respect of the calendar year; and (b) for the purposes of subsection (1), the individual and the individual’s spouse or common-law partner are excluded individuals in relation to an owner of any of the specified residential properties for the calendar year, other than the residential property in respect of which an election made under subsection (11) or (12) has been filed under subsection (13) in respect of the calendar year. Election (11) If, on December 31 of a calendar year, an individual who is neither a citizen nor a permanent resident is an owner of two or more residential properties and it is not the case that the individual has a spouse or common-law partner (other than a citizen or permanent resident) who is an owner of a residential property, the individual may elect to designate one of those residential properties for the calendar year for the purposes of subsection (10). Not more than one election may be made by the individual for the calendar year. Joint election (12) If, on December 31 of a calendar year, an individual who is neither a citizen nor a permanent resident and is an owner of one or more residential properties and the individual’s spouse or common-law partner who is neither a citizen nor a permanent resident is an owner of one or more residential properties, the individual and the individual’s spouse or common-law partner may jointly elect to designate one of those residential properties for the calendar year for the purposes of subsection (10). Not more than one joint election may be made by the individual and the individual’s spouse or common-law partner for the calendar year. Form and manner of filing (13) An election under subsection (11) or (12) to designate a residential property for a calendar year is to be made in prescribed form containing prescribed information and is to be filed with the Minister in prescribed manner on or before (a) April 30 of the following calendar year; or (b) any later day that the Minister may allow. Part 4 Returns Return required 7 (1) A person that is an owner (other than an excluded owner) of one or more residential properties on December 31 of a calendar year is required to file a return for each residential property for the calendar year. Return not required — regulations (2) Despite subsection (1), a person is not required to file a return for a residential property for a calendar year if the person is a prescribed person or if the residential property is a prescribed property. Return required — regulations (3) Despite subsection (1), a person is required to file a return for a residential property for a calendar year if the person is a prescribed person. Form and content 8 A person that is required under section  7  to file a return for a residential property for a calendar year must (a) make the return in prescribed form containing prescribed information and file it with the Minister in prescribed manner on or before April 30 of the following calendar year; and (b) indicate in the return the amount of tax, if any, determined by the formula in subsection  6 (3) in respect of the residential property for the calendar year. Definition of  electronic filing 9 (1) For the purposes of this section,  electronic filing  means using electronic media in a manner specified in writing by the Minister. Electronic filing of return (2) The Minister may require that a return under this Act be filed by way of electronic filing. Acceptance (3) A return under this Act filed by way of electronic filing is deemed to be filed with the Minister on the day on which the Minister acknowledges acceptance of it. Demand for return 10 The Minister may, on demand sent by the Minister, require a person to file, within any reasonable time stipulated in the demand, a return under this Act for any calendar year designated in the demand. Part 5 Trustees, Receivers and Representatives Definitions 11 (1) The following definitions apply in this section. bankrupt  has the same meaning as in section 2 of the  Bankruptcy and Insolvency Act . ( failli ) business  includes a part of a business. ( entreprise ) receiver  means a person that (a) under the authority of a debenture, bond or other debt security, of a court order or of an Act of Parliament or of the legislature of a province, is empowered to operate or manage a business or a property of another person; (b) is appointed by a trustee under a trust deed in respect of a debt security to exercise the authority of the trustee to manage or operate a business or a property of the debtor under the debt security; (c) is appointed by a bank to act as an agent or mandatary of the bank in the exercise of the authority of the bank under subsection 426(3) of the  Bank Act  in respect of property of another person; (d) is appointed as a liquidator to liquidate the assets of a corporation or to wind up the affairs of a corporation; or (e) is appointed as a committee, guardian, curator, tutor or mandatary in case of incapacity with the authority to manage and care for the affairs and assets of an individual who is incapable of managing those affairs and assets. It includes a person that is appointed to exercise the authority of a creditor under a debenture, bond or other debt security to operate or manage a business or a property of another person, but, if a person is appointed to exercise the authority of a creditor under a debenture, bond or other debt security to operate or manage a business or a property of another person, it does not include that creditor. ( séquestre ) relevant assets  of a receiver means (a) if the receiver’s authority relates to all the properties, businesses, affairs and assets of a person, all those properties, businesses, affairs and assets; and (b) if the receiver’s authority relates to only part of the properties, businesses, affairs or assets of a person, that part of the properties, businesses, affairs or assets. ( actif pertinent ) representative  means a person, other than a trustee in bankruptcy or a receiver, that is administering, winding up, controlling or otherwise dealing with any property, business, estate or succession of another person. ( représentant ) Trustee in bankruptcy — obligations (2) For the purposes of this Act, if on a particular day a person becomes a bankrupt, (a) the trustee in bankruptcy, and not the person, is liable for the payment of any amount (other than an amount that relates solely to activities in which the person begins to engage on or after the particular day and to which the bankruptcy does not relate) that is required to be paid by the person under this Act, during the period beginning on the day immediately after the day on which the trustee became the trustee in bankruptcy of the person and ending on the day on which the discharge of the trustee is granted under the  Bankruptcy and Insolvency Act , except that (i) the trustee is liable for the payment of any amount that is required to be paid by the person under this Act after the particular day in respect of calendar years that ended on or before the particular day but only to the extent of the property of the person in possession of the trustee available to satisfy the liability, (ii) the trustee is not liable for the payment of any amount for which a receiver is liable under subsection (3), and (iii) the payment by the person of an amount in respect of the liability discharges the liability of the trustee to the extent of that amount; (b) subject to paragraph (d), the trustee in bankruptcy must file with the Minister in the prescribed form and manner all returns in respect of the activities of the person to which the bankruptcy relates for the calendar years of the person ending in the period beginning on the day immediately after the particular day and ending on the day on which the discharge of the trustee is granted under the  Bankruptcy and Insolvency Act  and that are required under this Act to be filed by the person, as if those activities were the only activities of the person; (c) subject to paragraph (d), if the person has not on or before the particular day filed a return required under this Act to be filed by the person for a calendar year of the person ending on or before the particular day, the trustee in bankruptcy must, unless the Minister waives in writing the requirement for the trustee to file the return, file with the Minister in the prescribed form and manner a return for that calendar year of the person; and (d) if there is a receiver with authority in respect of any business, property, affairs or assets of the person, the trustee in bankruptcy is not required to include in any return any information that the receiver is required under subsection (3) to include in a return. Receiver’s obligations (3) For the purposes of this Act, if on a particular day a receiver is vested with authority to manage, operate, liquidate or wind up any business or property, or to manage and care for the affairs and assets, of a person, (a) if the relevant assets of the receiver are a part and not all of the person’s businesses, properties, affairs or assets, the relevant assets of the receiver are deemed to be, throughout the period during which the receiver is acting as receiver of the person, separate from the remainder of the businesses, properties, affairs or assets of the person as though the relevant assets were businesses, properties, affairs or assets, as the case may be, of a separate person; (b) the person and the receiver are jointly and severally, or solidarily, liable for the payment of any amount that is required to be paid by the person under this Act before or during the period during which the receiver is acting as receiver of the person to the extent that the amount can reasonably be considered to relate to the relevant assets of the receiver or to the businesses, properties, affairs or assets of the person that would have been the relevant assets of the receiver if the receiver had been acting as receiver of the person at the time the amount became payable except that (i) the receiver is liable for the payment of any amount that is required to be paid by the person under this Act before that period only to the extent of the property of the person in possession or under the control and management of the receiver after (A) satisfying the claims of creditors whose claims ranked, on the particular day, in priority to the claim of the Crown in respect of the amount, and (B) paying any amounts that the receiver is required to pay to a trustee in bankruptcy of the person, (ii) the person is not liable for the payment of any amount payable by the receiver, and (iii) the payment by the person or the receiver of an amount in respect of the liability discharges the joint and several, or solidary, liability to the extent of that amount; (c) the receiver must file with the Minister in the prescribed form and manner all returns in respect of the relevant assets of the receiver for calendar years ending in the period during which the receiver is acting as receiver and that are required under this Act to be made by the person, as if the relevant assets were the only businesses, properties, affairs and assets of the person; and (d) if the person has not on or before the particular day filed a return required under this Act to be filed by the person for a calendar year of the person ending on or before the particular day, the receiver must, unless the Minister waives in writing the requirement for the receiver to file the return, file with the Minister in the prescribed form and manner a return for that calendar year that relates to the businesses, properties, affairs or assets of the person that would have been the relevant assets of the receiver if the receiver had been acting as receiver of the person during that calendar year. Certificates for receivers and representatives (4) Every receiver and representative that controls property of another person that is required to pay any amount under this Act must, before distributing the property to any person, obtain a certificate from the Minister certifying that the following amounts have been paid or that security for the payment of them has, in accordance with this Act, been accepted by the Minister: (a) all amounts that are payable by the other person under this Act in respect of the calendar year during which the distribution is made, or any previous calendar year; and (b) all amounts that are, or can reasonably be expected to become, payable under this Act by the representative or receiver in that capacity in respect of the calendar year during which the distribution is made, or any previous calendar year. Liability for failure to obtain certificate (5) Any receiver or representative that distributes property without obtaining a certificate in respect of the amounts referred to in subsection (4) is personally liable for the payment of those amounts to the extent of the value of the property so distributed. Part 6 Anti-avoidance Definitions 12 (1) The following definitions apply in this section. tax benefit  means a reduction, an avoidance or a deferral of an amount of tax or other amount payable by a person under this Act or an increase in an amount payable to a person under this Act. ( avantage fiscal ) tax consequences  to a person means the amount of tax or other amount payable by, or payable to, the person under this Act or any other amount that is relevant for the purposes of computing that amount. ( attribut fiscal ) transaction  includes an arrangement or event. ( opération ) General anti-avoidance provision (2) If a transaction is an avoidance transaction, the tax consequences to a person must be determined as is reasonable in the circumstances in order to deny a tax benefit that, but for this section, would result directly or indirectly from that transaction or from a series of transactions that include that transaction. Avoidance transaction (3) An avoidance transaction means any transaction (a) that, but for this section, would result directly or indirectly in a tax benefit, unless the transaction may reasonably be considered to have been undertaken or arranged primarily for  bona fide  purposes other than to obtain the tax benefit; or (b) that is part of a series of transactions, which series, but for this section, would result directly or indirectly in a benefit, unless the transaction may reasonably be considered to have been undertaken or arranged primarily for  bona fide  purposes other than to obtain the tax benefit. Provision not applicable (4) For greater certainty, subsection (2) does not apply in respect of a transaction if it may reasonably be considered that the transaction would not result directly or indirectly in a misuse of the provisions of this Act or in an abuse having regard to the provisions of this Act (other than this section) read as a whole. Determination of tax consequences (5) Without restricting the generality of subsection (2), in determining the tax consequences to a person, as is reasonable in the circumstances, in order to deny a tax benefit that would, but for this section, result directly or indirectly from an avoidance transaction (a) the nature of any payment or other amount may be recharacterized; and (b) the effects that would otherwise result from the application of other provisions of this Act may be ignored. Exception (6) Despite any other provision of this Act, the tax consequences to any person following the application of this section must only be determined through an assessment, reassessment or additional assessment involving the application of this section. Definitions 13 (1) The following definitions apply in this section. parameter change  means a change in any of the following: (a) a rate; (b) words or expressions defined in a provision of this Act. ( modification d’un paramètre ) tax benefit  has the meaning assigned by subsection  12 (1). ( avantage fiscal ) transaction  has the meaning assigned by subsection  12 (1). ( opération ) Parameter change — transactions (2) If (a) a transaction, or a series of transactions, involving property is made between two or more persons, all of whom are not dealing with each other at arm’s length at the time any of those transactions are made, (b) the transaction, any of the transactions in the series of transactions or the series of transactions would in the absence of this section result directly or indirectly in a tax benefit to one or more of the persons involved in the transaction or series of transactions, and (c) it may not reasonably be considered that the transaction, or the series of transactions, has been undertaken or arranged primarily for  bona fide  purposes other than to obtain a tax benefit, arising from a parameter change, for one or more of the persons involved in the transaction or series of transactions, the amount of tax or other amount payable by, or payable to, any of those persons under this Act, or any other amount that is relevant for the purposes of computing that amount must be determined as is reasonable in the circumstances in order to deny the tax benefit to any of those persons. Denying benefit on transactions (3) Despite any other provision of this Act, a tax benefit must only be denied under subsection (2) through an assessment, reassessment or additional assessment. Part 7 Administration and Enforcement DIVISION 1 Payments Large payments 14 Every person that is required under this Act to pay an amount to the Receiver General must, if the amount is $50,000 or more, make the payment to the account of the Receiver General at (a) a bank; (b) a credit union; (c) a corporation authorized under the laws of Canada or a province to carry on the business of offering its services as a trustee to the public; or (d) a corporation that is authorized under the laws of Canada or a province to accept deposits from the public and that carries on the business of lending money on the security of real property or immovables or investing in indebtedness on the security of mortgages on real property or hypothecs on immovables. Small amounts owing 15 (1) If, at any time, the total of all unpaid amounts owing by a person to the Receiver General under this Act does not exceed $2.00, the amount owing by the person is deemed to be nil. Small amounts payable (2) If, at any time, the total of all amounts payable by the Minister to a person under this Act does not exceed $2.00, the Minister may apply those amounts against any amount owing, at that time, by the person to Her Majesty in right of Canada. However, if the person, at that time, does not owe any amount to Her Majesty in right of Canada, those amounts payable are deemed to be nil. Execution of returns, etc. 16 A return (other than a return filed by way of electronic filing under section  9 ), certificate or other document made under this Act by a person that is not an individual must be signed on behalf of the person by an individual duly authorized to do so by the person or the governing body of the person. Extension of time 17 (1) The Minister may at any time extend, in writing, the time for filing a return under this Act. Effect of extension (2) If the Minister extends the time within which a person must file a return under subsection (1), (a) the return must be filed within the time so extended; (b) any amount payable that the person is required to declare in the return must be paid within the time so extended; (c) any interest payable under section  23  on the amount referred to in paragraph (b) must be calculated as though the amount were required to be paid on the day on which the extended time expires; and (d) any penalty payable under section  47  in respect of the return must be calculated as though the return were required to be filed on the day on which the extended time expires. Statutory recovery rights 18 Except as specifically provided under this Act or the  Financial Administration Act , no person has a right to recover any money paid to Her Majesty in right of Canada as or on account of, or that has been taken into account by Her Majesty in right of Canada as, an amount payable under this Act. DIVISION 2 Administration and Officers Minister’s duty 19 The Minister must administer and enforce this Act and the Commissioner may exercise the powers and perform the duties of the Minister under this Act. Staff 20 (1) The persons that are necessary to administer and enforce this Act are to be appointed, employed or engaged in the manner authorized by law. Delegation of powers (2) The Minister may authorize any person employed or engaged by the Canada Revenue Agency or who occupies a position of responsibility in the Canada Revenue Agency to exercise powers or perform duties of the Minister, including any judicial or quasi-judicial power or duty of the Minister, under this Act. Administration of oaths 21 Any person, if designated by the Minister for the purpose, may administer oaths and take and receive affidavits, declarations and affirmations for the purposes of or incidental to the administration or enforcement of this Act, and every person so designated has for those purposes all the powers of a commissioner for administering oaths or taking affidavits. Inquiry 22 (1) The Minister may, for any purpose related to the administration or enforcement of this Act, authorize any person, whether or not the person is an officer of the Canada Revenue Agency, to make any inquiry that the Minister may deem necessary with reference to anything relating to the administration or enforcement of this Act. Appointment of hearing officer (2) If the Minister, under subsection (1), authorizes a person to make an inquiry, the Minister must forthwith apply to the Tax Court of Canada for an order appointing a hearing officer before whom the inquiry will be held. Powers of hearing officer (3) For the purposes of an inquiry authorized under subsection (1), a hearing officer appointed under subsection (2) in relation to the inquiry has all the powers conferred on a commissioner by sections 4 and 5 of the  Inquiries Act  and that may be conferred on a commissioner under section 11 of that Act. When powers to be exercised (4) A hearing officer appointed under subsection (2) in relation to an inquiry must exercise the powers conferred on a commissioner by section 4 of the  Inquiries Act  in relation to any persons that the person authorized to make the inquiry considers appropriate for the conduct of the inquiry, but the hearing officer is not to exercise the power to punish any person unless, on application by the hearing officer, a judge, including a judge of a county court, certifies that the power may be exercised in the matter disclosed in the application and the applicant has given to the person, in respect of whom the power is proposed to be exercised, 24 hours notice of the hearing of the application, or any shorter notice that the judge considers reasonable. Rights of witnesses (5) Any person who gives evidence in an inquiry authorized under subsection (1) is entitled to be represented by counsel and, on request made by the person to the Minister, to receive a transcript of that evidence. Rights of person investigated (6) Any person whose affairs are investigated in the course of an inquiry authorized under subsection (1) is entitled to be present and to be represented by counsel throughout the inquiry unless the hearing officer appointed under subsection (2), on application by the Minister or a person giving evidence, orders otherwise in relation to the whole or any part of the inquiry, on the ground that the presence of the person and the person’s counsel, or either of them, would be prejudicial to the effective conduct of the inquiry. DIVISION 3 Interest Specified rate of interest 23 (1) For the purposes of every provision of this Act that requires interest to be computed at a specified rate (a) if the interest is to be paid or applied on an amount payable by the Minister to a person, the specified rate in effect during a calendar quarter — being a period of three months beginning on the first day of January, April, July or October — is (i) the prescribed rate, or (ii) if no rate is prescribed under subparagraph (i), the interest rate determined for the calendar quarter under subsection 2(2) of the  Interest Rates (Excise Act, 2001) Regulations ; and (b) in any other case, the specified rate in effect during a calendar quarter is (i) the prescribed rate, or (ii) if no rate is prescribed under subparagraph (i), the interest rate determined for the calendar quarter under subsection 2(1) of the  Interest Rates (Excise Act, 2001) Regulations . Compound interest (2) If a person fails to pay an amount to the Receiver General as and when required under this Act, the person must pay to the Receiver General interest on the amount. The interest must be compounded daily at the specified rate and computed for the period that begins on the first day after the day on or before which the amount was required to be paid and that ends on the day the amount is paid. Payment of interest that is compounded (3) For the purposes of subsection (2), interest that is compounded on a particular day on an unpaid amount of a person is deemed to be required to be paid by the person to the Receiver General at the end of the particular day, and, if the person has not paid the interest so computed by the end of the day after the particular day, the interest must be added to the unpaid amount at the end of the particular day. Payment before specified date (4) If the Minister has served a demand that a person pay on or before a specified date all amounts payable by the person under this Act on the date of the demand, and the person pays the amount demanded on or before the specified date, the Minister must waive any interest that would otherwise apply in respect of the amount demanded for the period beginning on the first day following the date of the demand and ending on the day of payment. Compound interest on amounts owed by Her Majesty 24 Interest must be compounded daily at the specified rate on amounts owed under this Act by Her Majesty in right of Canada to a person and computed for the period beginning on the first day after the day on which the amount is required to be paid by Her Majesty in right of Canada and ending on the day on which the amount is paid or is applied against an amount owed by the person to Her Majesty in right of Canada. Interest if Act amended 25 For greater certainty, if a provision of an Act amends this Act and provides that the amendment comes into force on, or applies as of, a particular day that is before the day on which the provision is assented to, the provisions of this Act that relate to the calculation and payment of interest apply in respect of the amendment as though the provision had been assented to on the particular day. Waiving or reducing interest 26 (1) The Minister may, on or before the day that is 10 calendar years after the end of a calendar year of a person, or on application by the person on or before that day, waive, cancel or reduce any interest payable by the person under this Act on an amount that is required to be paid by the person under this Act in respect of the calendar year. Interest where amounts waived or reduced (2) If a person has paid an amount of interest and the Minister has waived or reduced under subsection (1) any portion of the amount, the Minister must pay interest at the specified rate on an amount equal to the portion of the amount that was waived or reduced beginning on the day that is 30 days after the day on which the Minister received a request in a manner satisfactory to the Minister to apply that subsection and ending on the day on which the portion is paid to the person. Cancellation of penalties and interest 27 If at any time a person pays all amounts under section  6  payable by the person under this Act for a calendar year of the person and, immediately before that time, the total, for the calendar year, of all interest payable by the person under section  23  and penalties payable under section  47  is not more than $25, the Minister may cancel the total of the penalties and interest. Dishonoured instruments 28 For the purposes of this Act and section 155.1 of the  Financial Administration Act , any charge that is payable at any time by a person under the  Financial Administration Act  in respect of an instrument tendered in payment or settlement of an amount that is payable under this Act is deemed to be an amount that is payable by the person at that time under this Act. In addition, Part II of the  Interest and Administrative Charges Regulations  does not apply to the charge and any debt under subsection 155.1(3) of the  Financial Administration Act  in respect of the charge is deemed to be extinguished at the time the total of the amount and any applicable interest under this Act is paid. DIVISION 4 Records and Information Keeping records 29 (1) Every person that pays or is required to pay an amount of tax and every person that is required under this Act to file a return must keep all records that are necessary to enable the determination of the person’s liabilities and obligations under this Act and whether the person has complied with this Act. Minister may specify information (2) The Minister may specify the form a record is to take and any information that the record must contain. Language and location of record (3) Unless otherwise authorized by the Minister, a record must be kept in Canada in English or in French. Electronic records (4) Every person required under this Act to keep a record that does so electronically must ensure that all equipment and software necessary to make the record intelligible are available during the retention period required for the record. Exemptions (5) The Minister may, on any terms and conditions that are acceptable to the Minister, exempt a person or a class of persons from the requirement in subsection (4). Inadequate records (6) If a person fails to keep adequate records for the purposes of this Act, the Minister may, in writing, require the person to keep any records that the Minister may specify, and the person must keep the records specified by the Minister. General period for retention (7) Every person that is required to keep records must retain them until the expiry of six years after the end of the year to which they relate or for any other period that may be prescribed. Objection or appeal (8) If a person that is required under this Act to keep records serves a notice of objection or is a party to an appeal or reference under this Act, the person must retain every record that pertains to the subject-matter of the objection, appeal or reference until the objection, appeal or reference is finally disposed of. Demand by Minister (9) If the Minister is of the opinion that it is necessary for the administration or enforcement of this Act, the Minister may, by a demand served personally or confirmed delivery service, require any person required under this Act to keep records to retain those records for any period that is specified in the demand, and the person must comply with the demand. Permission for earlier disposal (10) A person that is required under this Act to keep records may dispose of them before the expiry of the period during which they are required to be kept if written permission for their disposal is given by the Minister. Electronic funds transfer 30 For greater certainty, information obtained by the Minister under Part XV.1 of the  Income Tax Act  may be used for the purposes of this Act. Requirement to provide information or record 31 (1) Despite any other provision of this Act, the Minister may, subject to subsection (3), for any purpose related to the administration or enforcement of this Act, by a notice served or sent in accordance with subsection (2), require any person to provide any information or record. Notice (2) A notice referred to in subsection (1) may be (a) served personally; (b) sent by confirmed delivery service; or (c) sent electronically to a bank or credit union that has provided written consent to receive notices under subsection (1) electronically. Unnamed persons (3) The Minister must not impose on any person (in this section referred to as a “third party”) a requirement to provide information or any record relating to one or more unnamed persons unless the Minister first obtains the authorization of a judge under subsection (4). Judicial authorization (4) A judge of the Federal Court may, on application by the Minister and subject to any conditions that the judge considers appropriate, authorize the Minister to impose on a third party a requirement under subsection (1) relating to an unnamed person or more than one unnamed person (in this subsection referred to as the “group”) if the judge is satisfied by information on oath that (a) the person or group is ascertainable; and (b) the requirement is made to verify compliance by the person or persons in the group with any obligation under this Act. Definitions 32 (1) The following definitions apply in this section. authorized person  means a person who is engaged or employed, or who was formerly engaged or employed, by or on behalf of Her Majesty in right of Canada to assist in carrying out the provisions of this Act. ( personne autorisée ) confidential information  means information of any kind and in any form that relates to one or more persons and that is (a) obtained by or on behalf of the Minister for the purposes of this Act, or (b) prepared from information referred to in paragraph (a), but does not include information that does not directly or indirectly reveal the identity of the person to whom it relates and, for the purposes of applying subsections (3), (13) and (14) to a representative of a government entity that is not an official, includes only the information described in subsection (6). ( renseignement confidentiel ) court of appeal  has the same meaning as in section 2 of the  Criminal Code . ( cour d’appel ) government entity  means (a) a department or agency of the government of Canada or of a province; (b) a municipality; (c) an  aboriginal government  as defined in subsection 2(1) of the  Federal-Provincial Fiscal Arrangements Act ; (d) a corporation all of the shares (except directors’ qualifying shares) of the capital stock of which are owned by one or more persons each of which is (i) Her Majesty in right of Canada, (ii) Her Majesty in right of a province, (iii) a municipality, or (iv) a corporation described in this paragraph; or (e) a board or commission, established by Her Majesty in right of Canada or a province, that performs an administrative or regulatory function of government, or by a municipality, that performs an administrative or regulatory function of a municipality. ( entité gouvernementale ) municipality  means an incorporated city, town, village, metropolitan authority, township, district, county or rural municipality or other incorporated municipal body however designated. ( municipalité ) official  means a person that is employed in the service of, that occupies a position of responsibility in the service of, or that is engaged by or on behalf of Her Majesty in right of Canada or a province, or a person that was formerly so employed, that formerly occupied such a position or that formerly was so engaged. ( fonctionnaire ) representative  of a government entity means a person that is employed in the service of, that occupies a  position  of responsibility in the service of, or that is engaged by or on behalf of, a government entity, and includes, for the purposes of subsections (2), (3), (13) and (14), a person that was formerly so employed, that formerly occupied such a position or that formerly was so engaged. ( représentant ) Provision of confidential information (2) Except as authorized under this section, an official or other representative of a government entity must not knowingly (a) provide, or allow to be provided, to any person any confidential information; (b) allow any person to have access to any confidential information; or (c) use any confidential information other than in the course of the administration or enforcement of this Act. Confidential information evidence not compellable (3) Despite any other Act of Parliament or other law, no official or other representative of a government entity is required, in connection with any legal proceedings, to give or produce evidence relating to any confidential information. Communications — proceedings have been commenced (4) Subsections (2) and (3) do not apply in respect of (a) criminal proceedings, either by indictment or on summary conviction, that have been commenced by the laying of an information or the preferring of an indictment, under an Act of Parliament; or (b) any legal proceedings relating to the administration or enforcement of this Act, any other Act of Parliament or law of a province that provides for the imposition of a duty or tax, the  Canada Pension Plan , the  Employment Insurance Act  or Part 1 of the  Greenhouse Gas Pollution Pricing Act . Authorized provision of confidential information (5) The Minister may provide appropriate persons with any confidential information that may reasonably be regarded as necessary solely for a purpose relating to the life, health or safety of an individual or to the environment in Canada or any other country. Disclosure of confidential information (6) An official may provide any confidential information to a person identified in subsection 211(6) of the  Excise Act, 2001 , but only to the extent that the information is described in that subsection and solely for the applicable purposes identified in that subsection with any modifications that the circumstances require, including reading references to the  Excise Act, 2001  as references to this Act. Restrictions on information sharing (7) No information may be provided to a representative of a government entity under subsection (6) in connection with a program, activity or service provided or undertaken by the government entity unless the government entity uses the business number as an identifier in connection with the program, activity or service. Public disclosure (8) The Minister may, in connection with a program, activity or service provided or undertaken by the Minister, make available to the public the business number of, and the name of (including any trade name or other name used by), the holder of a business number. Public disclosure by representative of government entity (9) A representative of a government entity may, in connection with a program, activity or service provided or undertaken by the government entity, make available to the public the business number of, and the name of (including any trade name or other name used by), the holder of a business number, if (a) a representative of the government entity was provided with that information under subsection (6); and (b) the government entity uses the business number as an identifier in connection with the program, activity or service. Serious offences (10) An official may provide information to a law enforcement officer of an appropriate police organization in the circumstances described in subsection 211(6.4) of the  Excise Act, 2001 . Threats to security (11) An official may provide information to the head, or their delegate, of a recipient Government of Canada institution listed in Schedule 3 to the  Security of Canada  Information  Sharing Act  in the circumstances described in subsection 211(6.5) of the  Excise Act, 2001 . Measures to prevent unauthorized use or disclosure (12) The person presiding at a legal proceeding relating to the supervision, evaluation or discipline of an authorized person may order any measures that are necessary to ensure that confidential information is not used or provided to any person for any purpose not relating to that proceeding, including (a) holding a hearing  in camera ; (b) banning the publication of the information; (c) concealing the identity of the person to whom the information relates; and (d) sealing the records of the proceeding. Disclosure to person or on consent (13) An official or other representative of a government entity may provide confidential information relating to a person (a) to that person; and (b) with the consent of that person, to any other person. Appeal from order or direction (14) An order or direction that is made in the course of or in connection with any legal proceedings and that requires an official or other representative of a government entity to give or produce evidence relating to any confidential information may, by notice served on all interested parties, be appealed forthwith by the Minister or by the person against whom the order or direction is made to (a) the court of appeal of the province in which the order or direction is made, in the case of an order or direction made by a court or other tribunal established under the laws of the province, whether that court or tribunal is exercising a jurisdiction conferred by the laws of Canada; and (b) the Federal Court of Appeal, in the case of an order or direction made by a court or other tribunal established under the laws of Canada. Disposition of appeal (15) The court to which an appeal is taken under subsection (14) may allow the appeal and quash the order or direction appealed from or may dismiss the appeal, and the rules of practice and procedure from time to time governing appeals to the courts must apply, with any modifications that the circumstances require, in respect of an appeal instituted under subsection (14). Stay (16) An appeal instituted under subsection (14) must stay the operation of the order or direction appealed from until judgment is pronounced. DIVISION 5 Assessments Assessment 33 (1) The Minister may assess a person for any amount of tax or other amount payable by the person under this Act and may, despite any previous assessment covering, in whole or in part, the same matter, vary the assessment, reassess the person or make any additional assessments that the circumstances require. Liability not affected (2) The liability of a person to pay an amount under this Act is not affected by an incorrect or incomplete assessment or by the fact that no assessment has been made. Minister not bound (3) The Minister is not bound by any return, or information provided by or on behalf of any person and may make an assessment despite any return, or information provided or not provided. Assessment valid and binding (4) An assessment, subject to being vacated on an objection or appeal under this Act and subject to a reassessment, is deemed to be valid and binding. Assessment deemed valid (5) Subject to being reassessed or vacated as a result of an objection or appeal under this Act, an assessment is deemed to be valid and binding despite any error, defect or omission in the assessment or in any proceeding under this Act relating to it. Refund on reassessment (6) If a person has paid an amount assessed under this section and the amount paid exceeds the amount determined on reassessment to have been payable by the person, the Minister must refund to the person the amount of the excess, together with interest at the specified rate for the period beginning on the day the amount was paid by the person and ending on the day the refund is paid. Interest on cancelled amounts (7) Despite subsection (6), if a person has paid an amount of interest or penalty and the Minister waives or cancels that amount under section  26  or  48 , the Minister must pay the amount to the person, together with interest on the amount at the specified rate for the period beginning on the day that is 30 days after the day on which the Minister received a request in a manner satisfactory to the Minister to apply that section and ending on the day on which the amount is paid. Restriction on payment by Minister 34 An amount under section  33  is not to be paid to a person by the Minister at any time, unless all returns of which the Minister has knowledge and that are required to be filed at or before that time by the person under this Act, the  Excise Tax Act , the  Income Tax Act , the  Excise Act, 2001 , the  Air Travellers Security Charge Act  and Part 1 of the  Greenhouse Gas Pollution Pricing Act  have been filed with the Minister. Notice of assessment 35 (1) After making an assessment under this Act, the Minister must send to the person assessed a notice of the assessment. Payment of remainder (2) If the Minister has assessed a person for an amount, any portion of that amount then remaining unpaid is payable to the Receiver General as of the date of the notice of assessment. Limitation period for assessments 36 (1) Subject to subsections (2) to (6) and (9), no assessment in respect of an amount of tax or other amount payable by a person under this Act must be made more than four years after it became payable by the person under this Act. Exception — objection or appeal (2) A variation of an assessment, or a reassessment, in respect of an amount of tax or other amount payable by a person under this Act may be made at any time if the variation or reassessment is made (a) to give effect to a decision on an objection or appeal; (b) with the written consent of an appellant to dispose of an appeal; or (c) to give effect to an alternative basis or argument advanced by the Minister under subsection (6). Exception — neglect or fraud (3) An assessment in respect of any matter may be made at any time if the person to be assessed has, in respect of that matter, (a) made a misrepresentation that is attributable to their neglect, carelessness or wilful default; or (b) committed fraud with respect to a return filed under this Act. Exception — other year (4) If, in making an assessment, the Minister determines that a person has paid in respect of any matter an amount as or on account of tax payable for a particular calendar year of the person that was in fact payable for another calendar year of the person, the Minister may at any time make an assessment for that other year in respect of that matter. Exception — failure to file return (5) An assessment in respect of a residential property of a person for a calendar year may be made at any time if the person to be assessed has not filed a return in respect of that property for the calendar year. Alternative basis or argument (6) The Minister may advance an alternative basis or argument in support of an assessment of a person, or in support of all or any portion of the total amount determined on assessment to be payable by a person under this Act, at any time after the period otherwise limited by subsection (1) for making the assessment unless, on an appeal under this Act, (a) there is relevant evidence that the person is no longer able to adduce without leave of the court; and (b) it is not appropriate in the circumstances for the court to order that the evidence be adduced. Limitation (7) If a reassessment of a person is made that gives effect to an alternative basis or argument advanced by the Minister under subsection (6) in support of a particular assessment of the person, the Minister is not to reassess for an amount that is greater than the total amount of the particular assessment. Exception (8) Subsection (7) does not apply to any portion of an amount determined on reassessment that the Minister would be entitled to reassess under this Act at any time after the period otherwise limited by subsection (1) for making the reassessment if this Act were read without reference to subsection (6). Exception — waiver (9) An assessment in respect of any matter specified in a waiver filed under subsection (10) may be made at any time within the period specified in the waiver unless the waiver has been revoked under subsection (11), in which case an assessment may be made at any time during the 180 days that the waiver remains in effect. Filing waiver (10) Any person may, within the time otherwise limited by subsection (1) for an assessment, waive the application of subsection (1) by filing with the Minister a waiver in the prescribed form specifying the period for which, and the matter in respect of which, the person waives the application of that subsection. Revoking waiver (11) Any person that has filed a waiver may revoke it by filing with the Minister a notice of revocation of the waiver in the prescribed form and manner. The waiver remains in effect for 180 days after the day on which the notice is filed. DIVISION 6 Objections to Assessment Objection to assessment 37 (1) Any person that has been assessed and that objects to the assessment may, within 90 days after the day notice of the assessment is sent to the person, file with the Minister a notice of objection in the prescribed form and manner setting out the reasons for the objection and all relevant facts. Limitation on objections (2) Despite subsection (1), no objection may be made by a person in respect of an issue for which the right of objection has been waived in writing by the person. Acceptance of objection (3) The Minister may accept a notice of objection even though it was not filed in the prescribed form and manner. Consideration of objection (4) On receipt of a notice of objection, the Minister must, without delay, reconsider the assessment and vacate or confirm it or make a reassessment. Waiving reconsideration (5) If, in a notice of objection, a person that wishes to appeal directly to the Tax Court of Canada requests the Minister not to reconsider the assessment objected to, the Minister may confirm the assessment without reconsideration. Notice of decision (6) After reconsidering an assessment under subsection (4) or confirming an assessment under subsection (5), the Minister must notify the person objecting to the assessment of the Minister’s decision in writing. Extension of time by Minister 38 (1) If no objection to an assessment is filed under section  37  within the time limited under this Act, a person may make an application to the Minister to extend the time for filing a notice of objection and the Minister may grant the application. Contents of application (2) An application must set out the reasons why the notice of objection was not filed within the time limited under this Act for doing so. How application made (3) An application must be made by delivering or mailing, to the Assistant Commissioner of the Appeals Branch of the Canada Revenue Agency, the application accompanied by a copy of the notice of objection. Defect in application (4) The Minister may accept an application even though it was not made in accordance with subsection (3). Duties of Minister (5) On receipt of an application, the Minister must, without delay, consider the application and grant or refuse it, and must notify the person of the decision in writing. Date of objection if application granted (6) If an application is granted, the notice of objection is deemed to have been filed on the day of the decision of the Minister. Conditions — grant of application (7) An application is not to be granted under this section unless (a) the application is made within one year after the expiry of the time limited under this Act for objecting; and (b) the person demonstrates that (i) within the time limited under this Act for objecting, the person (A) was unable to act or to give a mandate to act in their name, or (B) had a  bona fide  intention to object to the assessment, (ii) given the reasons set out in the application and the circumstances of the case, it would be just and equitable to grant the application, and (iii) the application was made as soon as circumstances permitted it to be made. DIVISION 7 Appeal Extension of time by Tax Court of Canada 39 (1) A person that has made an application under section  38  may apply to the Tax Court of Canada to have the application granted after either (a) the Minister has refused the application; or (b) 90 days have elapsed after the day on which the application was made and the Minister has not notified the person of the Minister’s decision. When application may not be made (2) No application may be made after the expiry of  30 days  after the day on which the decision referred to in subsection 38(5) is sent to the person. How application made (3) An application must be made by filing in the Registry of the Tax Court of Canada, in accordance with the  Tax Court of Canada Act , three copies of the documents delivered or mailed under subsection  38 (3). Copy to Commissioner (4) The Tax Court of Canada must send a copy of the application to the Commissioner. Powers of Tax Court of Canada (5) The Tax Court of Canada may dispose of an application by dismissing or granting it and, in granting it, the Court may impose any terms that it considers just or order that the notice of objection be deemed to be a valid objection as of the date of the order. When application to be granted (6) An application must not be granted under this section unless (a) the application under subsection  38 (1) was made within one year after the expiry of the time limited under this Act for objecting; and (b) the person demonstrates that (i) within the time limited under this Act for objecting, the person (A) was unable to act or to give a mandate to act in their name, or (B) had a  bona fide  intention to object to the assessment, (ii) given the reasons set out in the application under this section and the circumstances of the case, it would be just and equitable to grant the application, and (iii) the application under subsection  38 (1) was made as soon as circumstances permitted it to be made. Appeal to Tax Court of Canada 40 (1) Subject to subsection (2), a person that has filed a notice of objection to an assessment may appeal to the Tax Court of Canada to have the assessment vacated or a reassessment made after (a) the Minister has confirmed the assessment or has reassessed; or (b) 180 days have elapsed after the day on which the notice of objection was filed and the Minister has not notified the person that the Minister has vacated or confirmed the assessment or has reassessed. No appeal (2) No appeal under subsection (1) may be instituted after the expiry of 90 days after the day on which notice that the Minister has reassessed or confirmed the assessment is sent to the person under subsection  37 (6). Amendment of appeal (3) The Tax Court of Canada may, on any terms that it sees fit, authorize a person that has instituted an appeal in respect of a matter to amend the appeal to include any further assessment in respect of the matter that the person is entitled under this section to appeal. Extension of time to appeal 41 (1) If no appeal to the Tax Court of Canada under section  40  has been instituted within the time limited by that section for doing so, a person may make an application to the Tax Court of Canada for an order extending the time within which an appeal may be instituted, and the Court may make an order extending the time for appealing and may impose any terms that it considers just. Contents of application (2) An application must set out the reasons why the appeal was not instituted within the time limited under section  40  for doing so. How application made (3) An application must be made by filing in the Registry of the Tax Court of Canada, in accordance with the  Tax Court of Canada Act , three copies of the application together with three copies of the notice of appeal. Copy to Deputy Attorney General of Canada (4) The Tax Court of Canada must send a copy of the application to the office of the Deputy Attorney General of Canada. When order to be made (5) An order must not be made under this section unless (a) the application is made within one year after the expiry of the time limited under section  40  for appealing; and (b) the person demonstrates that (i) within the time limited under section  40  for appealing, the person (A) was unable to act or to give a mandate to act in their name, or (B) had a  bona fide  intention to appeal, (ii) given the reasons set out in the application and the circumstances of the case, it would be just and equitable to grant the application, (iii) the application was made as soon as circumstances permitted it to be made, and (iv) there are reasonable grounds for the appeal. No appeal if waiver 42 Despite section  40 , a person may not appeal to the Tax Court of Canada to have an assessment vacated or varied in respect of an issue for which the right of objection or appeal has been waived in writing by the person. Institution of appeals 43 An appeal to the Tax Court of Canada under this Act must be instituted in accordance with the  Tax Court of Canada Act . Disposition of appeal 44 The Tax Court of Canada may dispose of an appeal from an assessment by (a) dismissing it; or (b) allowing it and (i) vacating the assessment, or (ii) referring the assessment back to the Minister for reconsideration and reassessment. References to Tax Court of Canada 45 (1) If the Minister and another person agree in writing that a question arising under this Act, in respect of any assessment or proposed assessment of the person, should be determined by the Tax Court of Canada, that question must be determined by that Court. Time during consideration not to count (2) For the purpose of making an assessment of a person that agreed in writing to the determination of a question, filing a notice of objection to an assessment or instituting an appeal from an assessment, the time between the day on which proceedings are instituted in the Tax Court of Canada to have a question determined and the day on which the question is finally determined must not be counted in the computation of (a) the four-year period referred to in subsection  36 (1); (b) the period within which a notice of objection to an assessment may be filed under section  37 ; or (c) the period within which an appeal may be instituted under section  40 . Reference of common questions to Tax Court of Canada 46 (1) If the Minister is of the opinion that a question arising out of one and the same transaction or occurrence or series of transactions or occurrences is common to assessments or proposed assessments in respect of two or more persons, the Minister may apply to the Tax Court of Canada for a determination of the question. Contents of application (2) An application must set out (a) the question in respect of which the Minister requests a determination; (b) the names of the persons that the Minister seeks to have bound by the determination; and (c) the facts and reasons on which the Minister relies and on which the Minister based or intends to base assessments of each person named in the application. Service (3) A copy of the application must be served by the Minister on each of the persons named in it and on any other person that, in the opinion of the Tax Court of Canada, is likely to be affected by the determination of the question. Determination by Tax Court of Canada (4) If the Tax Court of Canada is satisfied that a determination of a question set out in an application will affect assessments or proposed assessments in respect of two or more persons that have been served with a copy of the application and that are named in an order of the Tax Court of Canada under this subsection, it may (a) if none of the persons named in the order has appealed from such an assessment, proceed to determine the question in any manner that it considers appropriate; or (b) if one or more of the persons named in the order has or have appealed, make any order that it considers appropriate joining a party or parties to that appeal or those appeals and proceed to determine the question. Determination final and conclusive (5) Subject to subsection (6), if a question set out in an application is determined by the Tax Court of Canada, the determination is final and conclusive for the purposes of any assessments of persons named by the Court under subsection (4). Appeal (6) If a question set out in an application is determined by the Tax Court of Canada, the Minister or any of the persons that have been served with a copy of the application and that are named in an order of the Court under subsection (4) may, in accordance with the provisions of this Act, the  Tax Court of Canada Act  or the  Federal Courts Act , as they relate to appeals from or applications for judicial review of decisions of the Tax Court of Canada, appeal from the determination. Parties to appeal (7) The parties that are bound by a determination are parties to any appeal from the determination. Time during consideration not counted (8) For the purpose of making an assessment of a person, filing a notice of objection to an assessment or  instituting  an appeal from an assessment, the periods described in subsection (9) must not be counted in the computation of (a) the four-year period referred to in subsection  36 (1); (b) the period within which a notice of objection to an assessment may be filed under section  37 ; or (c) the period within which an appeal may be instituted under section  40 . Excluded periods (9) The period that is not to be counted in the computation of the periods described in paragraphs (8)(a) to (c) is the time between the day on which an application that is made under this section is served on a person under subsection (3) and (a) in the case of a person named in an order of the Tax Court of Canada under subsection (4), the day on which the determination becomes final and conclusive and not subject to any appeal; and (b) in the case of any other person, the day on which the person is served with a notice that the person has not been named in an order of the Tax Court of Canada under subsection (4). DIVISION 8 Penalties Failure to file 47 (1) Every person that fails to file a return as and when required under section  7  is liable to a penalty equal to the greater of (a) $5,000 if the person is an individual or $10,000 if the person is not an individual, and (b) the amount that is the total of (i) 5% of the tax calculated under section  6  payable by the person in respect of the residential property for the calendar year, and (ii) the product obtained when 3% of the tax calculated under section  6  payable by the person in respect of the residential property for the calendar year is multiplied by the number of complete months from the date on which the return was required to be filed. Failure to file (2) If a person fails to file a return in respect of a residential property for a particular calendar year by December 31 of the following calendar year, for the purpose of calculating the total referred to paragraph (1)(b), the tax calculated under section  6  in respect of the residential property for the particular calendar year is to be determined without reference to paragraphs  6 (7)(c) to (f) and subsections  6 (8) and (9). Waiving or cancelling penalties 48 (1) The Minister may, on or before the day that is  10 calendar  years after the end of a calendar year of a person, or on application by the person on or before that day, waive or cancel all or any portion of any penalty under this Act payable by the person in respect of the calendar year. Interest if amount waived or cancelled (2) If a person has paid an amount of penalty and the Minister waives or cancels that amount under sub­ section (1),  the Minister must pay interest on the amount paid by the person beginning on the day that is 30 days after the day on which the Minister received a request in a manner satisfactory to the Minister to apply that subsection and ending on the day on which the amount is paid to the person. General penalty 49 Every person that fails to comply with any provision of this Act for which no other penalty is specified is liable to a penalty of $250. Failure to file on demand 50 Every person that fails to file a return as and when required under a demand issued under section  10  is liable to a penalty of $500. Failure to provide information 51 Every person that fails to provide any information or record as and when required under this Act is liable to a penalty of $250 for every failure unless, in the case of information required in respect of another person, a reasonable effort was made by the person to obtain the information. False statements or omissions 52 Every person that knowingly, or under circumstances amounting to gross negligence, makes or participates in, assents to or acquiesces in the making of a false  statement  or omission in a return, application, form, certificate, statement, invoice or answer (each of which is in this section referred to as a “return”) is liable to a penalty of the greater of $500 and 25% of the total of (a) if the false statement or omission is relevant to the determination of an amount payable under this Act by the person, the amount, if any, by which (i) the amount payable exceeds (ii) the amount that would be payable by the person if the amount payable were determined on the basis of the information provided in the return, and (b) if the false statement or omission is relevant to the determination of an amount that may be obtained under this Act, the amount, if any, by which (i) the amount that would be the amount payable to the person if the amount were determined on the basis of the information provided in the return exceeds (ii) the amount payable to the person. DIVISION 9 Offences and Punishment Offence for failure to file return or to comply with demand or order 53 (1) Every person that fails to file or make a return as and when required under this Act or that fails to comply with an obligation under subsection  29 (6) or (9) or section  31 , or an order made under section  58 , is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to a fine of not less than $2,000 and not more than $40,000 or to imprisonment for a term not exceeding 12 months, or to both. Saving (2) A person that is convicted of an offence under subsection (1) for a failure to comply with a provision of this Act is not liable to pay a penalty under this Act for the same failure, unless a notice of assessment for the penalty was issued before the information or complaint giving rise to the conviction was laid or made. Offences for false or deceptive statement 54 (1) Every person commits an offence that (a) makes, or participates in, assents to or acquiesces in the making of, a false or deceptive statement in a return, application, certificate, statement, document, record or answer filed or made as required under this Act; (b) for the purposes of evading payment of any amount payable under this Act, or obtaining the payment of an amount under this Act to which the person is not entitled, (i) destroys, alters, mutilates, conceals or otherwise disposes of any records of a person, or (ii) makes, or assents to or acquiesces in the making of, a false or deceptive entry, or omits, or assents to or acquiesces in the omission, to enter a material particular in the records of a person; (c) intentionally, in any manner, evades or attempts to evade compliance with this Act or payment of an amount payable under this Act; (d) intentionally, in any manner, obtains or attempts to obtain the payment of an amount under this Act to which the person is not entitled; or (e) conspires with any person to commit an offence described in any of paragraphs (a) to (d). Punishment (2) Every person that commits an offence under subsection (1) is guilty of an offence punishable on summary conviction and, in addition to any penalty otherwise provided, is liable to (a) a fine of not less than 50%, and not more than 200%, of the amount payable that was sought to be evaded, or of the payment sought, or, if the amount that was sought to be evaded cannot be ascertained, a fine of not less than $2,000 and not more than $40,000; (b) imprisonment for a term not exceeding two years; or (c) both a fine referred to in paragraph (a) and imprisonment for a term not exceeding two years. Prosecution on indictment (3) Every person that is charged with an offence described in subsection (1) may, at the election of the Attorney General of Canada, be prosecuted on indictment and, if convicted, is, in addition to any penalty otherwise provided, liable to (a) a fine of not less than 100%, and not more than 200%, of the amount payable that was sought to be evaded, or of the payment sought, or, if the amount that was sought to be evaded cannot be ascertained, a fine of not less than $5,000 and not more than $100,000; (b) imprisonment for a term not exceeding five years; or (c) both a fine referred to in paragraph (a) and imprisonment for a term not exceeding five years. Penalty on conviction (4) A person that is convicted of an offence under this section is not liable to pay a penalty imposed under this Act for the same evasion or attempt unless a notice of assessment for that penalty was issued before the information or complaint giving rise to the conviction was laid or made. Stay of appeal (5) If, in any appeal under this Act, substantially the same facts are at issue as those that are at issue in a prosecution under this section, the Minister may file a stay of proceedings with the Tax Court of Canada and, upon that filing, the proceedings before the Tax Court of Canada are stayed pending a final determination of the outcome of the prosecution. Definition of  confidential information 55 (1) In this section,  confidential information  has the same meaning as in subsection  32 (1). Offence — confidential information (2) A person is guilty of an offence and liable on summary conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months, or to both, if that person (a) contravenes subsection  32 (2); or (b) knowingly contravenes an order made under subsection  32 (12). Offence — confidential information (3) Every person to whom confidential information has been provided for a particular purpose under subsection  32 (6) and that for any other purpose knowingly uses, provides to any person, allows the provision to any person of, or allows any person access to, that information is guilty of an offence and liable on summary conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months, or to both. Failure to pay tax 56 Every person that intentionally fails to pay an amount of tax as and when required under this Act is guilty of an offence punishable on summary conviction and liable, in addition to any penalty or interest otherwise provided, to (a) a fine not exceeding the aggregate of $1,000 and an amount equal to 20% of the amount of tax that should have been paid; (b) imprisonment for a term not exceeding six months; or (c) both a fine referred to in paragraph (a) and imprisonment for a term not exceeding six months. General offence 57 Every person that fails to comply with any provision of this Act for which no other offence is specified in this Act is guilty of an offence punishable on summary conviction and liable to a fine of not more than $100,000 or to imprisonment for a term of not more than 12 months, or to both. Compliance orders 58 If a person is convicted by a court of an offence for a failure to comply with a provision of this Act, the court may make any order that it deems appropriate to enforce compliance with the provision. Officers of corporations, etc. 59 If a person other than an individual commits an offence under this Act, every officer, director or representative of the person that directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and guilty of the offence and liable on conviction to the punishment provided for the offence, whether or not the person has been prosecuted or convicted. No power to decrease punishment 60 Despite the  Criminal Code  or any other law, the court has, in any prosecution or proceeding under this Act, neither the power to impose less than the minimum fine fixed under this Act nor the power to suspend sentence. Information or complaint 61 (1) An information or complaint under this Act may be laid or made by any officer of the Canada Revenue Agency, by a member of the Royal Canadian Mounted Police or by any person authorized to do so by the Minister and, if an information or complaint purports to have been laid or made under this Act, it is deemed to have been laid or made by a person so authorized by the Minister and must not be called into question for lack of authority of the informant or complainant, except by the Minister or a person acting for the Minister or for Her Majesty in right of Canada. Two or more offences (2) An information or complaint in respect of an offence under this Act may be for one or more offences, and no information, complaint, warrant, conviction or other proceeding in a prosecution under this Act is objectionable or insufficient by reason of the fact that it relates to two or more offences. Territorial jurisdiction (3) An information or complaint in respect of an offence under this Act may be heard, tried or determined by any court having territorial jurisdiction where the accused is resident, carrying on a commercial activity, found, apprehended or in custody, despite that the matter of the information or complaint did not arise within that territorial jurisdiction. Limitation of prosecutions (4) No proceeding by way of summary conviction in respect of an offence under this Act may be instituted more than five years after the day on which the subject matter of the proceedings arose, unless the prosecutor and the defendant agree that they may be instituted after the five years. DIVISION 10 Inspections By whom 62 (1) A person authorized by the Minister to do so may, at all reasonable times, for any purpose related to the administration or enforcement of this Act, inspect, audit or examine the records, processes, property or premises of a person that may be relevant in determining the obligations of that or any other person under this Act, or any amount to which that or any other person is entitled under this Act and whether that person or any other person is in compliance with this Act. Powers of authorized person (2) For the purposes of an inspection, audit or examination, the authorized person may (a) enter any place in which the authorized person reasonably believes the person keeps or should keep records, carries on any activity to which this Act applies or does anything in relation to that activity; and (b) require any individual to be present during the inspection, audit or examination and require that individual to answer all proper questions and to give to the authorized person all reasonable assistance. Prior authorization (3) If any place referred to in paragraph (2)(a) is a dwelling-house, the authorized person may not enter that dwelling-house without the consent of the occupant, except under the authority of a warrant issued under subsection (4). Warrant to enter dwelling-house (4) A judge may issue a warrant authorizing a person to enter a dwelling-house subject to the conditions specified in the warrant if, on  ex parte  application by the Minister, a judge is satisfied by information on oath that (a) there are reasonable grounds to believe that the dwelling-house is a place referred to in para­ graph (2)(a); (b) entry into the dwelling-house is necessary for any purpose related to the administration or enforcement of this Act; and (c) entry into the dwelling-house has been, or there are reasonable grounds to believe that entry will be, refused. Orders if entry not authorized (5) If the judge is not satisfied that entry into the dwelling-house is necessary for any purpose related to the administration or enforcement of this Act, the judge may, to the extent that access was or may be expected to be refused and that a record or property is or may be expected to be kept in the dwelling-house, (a) order the occupant of the dwelling-house to provide a person with reasonable access to any record or property that is or should be kept in the dwelling-house; and (b) make any other order that is appropriate in the circumstances to carry out the purposes of this Act. Definition of  dwelling-house (6) In this section,  dwelling-house  means the whole or any part of a building or structure that is kept or occupied as a permanent or temporary residence, and includes (a) a building within the curtilage of a dwelling-house that is connected to it by a doorway or by a covered and enclosed passageway; and (b) a unit that is designed to be mobile and to be used as a permanent or temporary residence and that is being used as such a residence. Compliance order 63 (1) On summary application by the Minister, a judge may, despite section  58 , order a person to provide any access, assistance, information or record sought by the Minister under section  31  or  62  if the judge is satisfied that the person was required under section  31  or  62  to provide the access, assistance, information or record and did not do so. Notice required (2) An application under subsection (1) is not to be heard before the end of five clear days from the day on which the notice of application is served on the person against which the order is sought. Judge may impose conditions (3) The judge making an order under subsection (1) may impose any conditions in respect of the order that the judge considers appropriate. Contempt of court (4) If a person fails or refuses to comply with an order, a judge may find the person in contempt of court and the person is subject to the processes and the punishments of the court to which the judge is appointed. Appeal (5) An order by a judge under subsection (1) may be appealed to a court having appellate jurisdiction over  decisions  of the court to which the judge is appointed. An appeal does not suspend the execution of the order unless it is so ordered by a judge of the court to which the appeal is made. Search warrant 64 (1) A judge may, on  ex parte  application by the Minister, issue a warrant authorizing any person named in the warrant to enter and search any building, receptacle or place for any record or thing that may afford evidence of the commission of an offence under this Act and to seize the record or thing and, as soon as is practicable, bring it before, or make a report in respect of the record or thing to, the judge or, if that judge is unable to act, another judge of the same court, to be dealt with by the judge in accordance with this section. Evidence on oath (2) An application under subsection (1) must be supported by information on oath establishing the facts on which the application is based. Issue of warrant (3) A judge may issue a warrant referred to in subsection (1) if the judge is satisfied that there are reasonable grounds to believe that (a) an offence under this Act has been committed; (b) a record or thing that may afford evidence of the commission of the offence is likely to be found; and (c) the building, receptacle or place specified in the application is likely to contain a record or thing referred to in paragraph (b). Contents of warrant (4) A warrant issued under subsection (1) must refer to the offence for which it is issued, identify the building, receptacle or place to be searched and the person that is alleged to have committed the offence, and it must be reasonably specific as to any record or thing to be searched for and seized. Seizure (5) Any person that executes a warrant issued under subsection (1) may seize, in addition to the record or thing referred to in that subsection, any other record or thing that the person believes on reasonable grounds affords evidence of the commission of an offence under this Act and must, as soon as is practicable, bring the record or thing before, or make a report in respect of the record or thing, the judge that issued the warrant or, if that judge is unable to act, another judge of the same court, to be dealt with by the judge in accordance with this section. Retention (6) Subject to subsection (7), if any record or thing seized under subsection (1) or (5) is brought before a judge or a report in respect of the record or thing is made to a judge, the judge must, unless the Minister waives retention, order that it be retained by the Minister, that must take reasonable care to ensure that it is preserved until the conclusion of any investigation into the offence in relation to which the record or thing was seized or until it is required to be produced for the purposes of a criminal proceeding. Return of records or things seized (7) If any record or thing seized under subsection (1) or (5) is brought before a judge or a report in respect of the record or thing is made to a judge, the judge may, on the judge’s own motion or on summary application by a person with an interest in the record or thing on three clear days notice of application to the Deputy Attorney General of Canada, order that the record or thing be returned to the person from which it was seized or the person that is otherwise legally entitled to the record or thing, if the judge is satisfied that the record or thing (a) will not be required for an investigation or a criminal proceeding; or (b) was not seized in accordance with the warrant or this section. Access and copies (8) The person from which any record or thing is seized under this section is entitled, at all reasonable times and subject to any reasonable conditions that may be imposed by the Minister, to inspect the record or thing and, in the case of a document, to obtain one copy of the record at the expense of the Minister. Definition of  foreign-based information or record 65 (1) For the purposes of this section,  foreign-based information or record  means any information or record that is available or located outside Canada and that may be relevant to the administration or enforcement of this Act. Requirement to provide foreign-based information (2) Despite any other provision of this Act, the Minister may, by a notice served or sent in accordance with  subsection  (4), require a person resident in Canada or a non-resident person that carries on business in Canada to provide any foreign-based information or record. Notice (3) A notice referred to in subsection (2) must set out (a) a reasonable period of not less than 90 days for the provision of the information or record; (b) a description of the information or record being sought; and (c) the consequences under subsection (9) to the person of the failure to provide the information or record being sought within the period set out in the notice. Notice (4) A notice referred to in subsection (2) may be (a) served personally; (b) sent by confirmed delivery service; or (c) sent electronically to a bank or credit union that has provided written consent to receive notices under subsection (2) electronically. Review of foreign information requirement (5) If a person is served or sent a notice of a requirement under subsection (2), the person may, within 90 days after the day on which the notice was served or sent, apply to a judge for a review of the requirement. Powers on review (6) On hearing an application under subsection (5) in respect of a requirement, a judge may (a) confirm the requirement; (b) vary the requirement if the judge is satisfied that it is appropriate in the circumstances; or (c) set aside the requirement if the judge is satisfied that it is unreasonable. Related person (7) For the purposes of subsection (6), a requirement to provide information or a record is not to be considered to be unreasonable because the information or record is under the control of, or available to, a non-resident person that is not controlled by the person on which the notice of the requirement under subsection (2) is served, or to which that notice is sent, if that person is related to the non-resident person. Time during consideration not to count (8) The period between the day an application for the review of a requirement is made under subsection (5) and the day the review is decided must not be counted in the computation of (a) the period set out in the notice of the requirement; and (b) the period within which an assessment may be made under section  33 . Consequence of failure (9) If a person fails to comply substantially with a notice served or sent under subsection (2) and if the notice is not set aside under subsection (6), any court having jurisdiction in a civil proceeding relating to the administration or enforcement of this Act must, on motion of the Minister, prohibit the introduction by that person of any foreign-based information or record covered by that notice. Copies 66 If any record is seized, inspected, audited, examined or provided under any of sections  22 ,  31  and  62  to  64 , the person by whom it is seized, inspected, audited or examined or to whom it is provided or any officer of the Canada Revenue Agency may make or cause to be made one or more copies of it and, in the case of an electronic record, make or cause to be made a print-out of the electronic record, and any record purporting to be certified by the Minister or an authorized person to be a copy of the record, or to be a print-out of an electronic record, made under this section is evidence of the nature and content of the original record and has the same probative force as the original record would have if it were proven in the ordinary way. Compliance 67 Every person must, unless the person is unable to do so, do everything the person is required to do by or in accordance with any of sections  31  and  62  to  66  and no person is to, physically or otherwise, do or attempt to do any of the following: (a) interfere with, hinder or molest any officer doing anything the officer is authorized to do under this Act; or (b) prevent any officer from doing anything the officer is authorized to do under this Act. DIVISION 11 Collection Definitions 68 (1) The following definitions apply in this section. action  means an action to collect a tax debt of a person and includes a proceeding in a court and anything done by the Minister under any of sections  72  to  77 . ( action ) legal representative  of a person means a trustee in bankruptcy, an assignee, a liquidator, a curator, a receiver of any kind, a trustee, an heir, an administrator, an executor, a liquidator of a succession, a committee, or any other like person, administering, winding up, controlling or otherwise dealing in a representative or fiduciary capacity with any property, business, commercial activity or estate or succession that belongs or belonged to, or that is or was held for the benefit of, the person or the person’s estate or succession. ( représentant légal ) tax debt  means any amount payable by a person under this Act. ( dette fiscale ) Debts to Her Majesty (2) A tax debt is a debt due to Her Majesty in right of Canada and is recoverable as such in the Federal Court or any other court of competent jurisdiction or in any other manner provided under this Act. Court proceedings (3) The Minister may not commence a proceeding in a court to collect a tax debt of a person in respect of an amount that may be assessed under this Act, unless when the proceeding is commenced the person has been or may be assessed for that amount. No actions after limitation period (4) The Minister may not commence an action to collect a tax debt after the end of the limitation period for the collection of the tax debt. Limitation period (5) The limitation period for the collection of a tax debt of a person (a) begins (i) if a notice of assessment in respect of the tax debt, or a notice referred to in subsection  78 (1) in respect of the tax debt, is sent to or served on the person, on the last day on which one of those notices is sent or served, and (ii) if no notice referred to in subparagraph (i) in respect of the tax debt was sent or served, on the earliest day on which the Minister can commence an action to collect that tax debt; and (b) ends, subject to subsection (9), on the day that is 10 years after the day on which it begins. Limitation period restarted (6) The limitation period described in subsection (5) for the collection of a tax debt of a person restarts (and ends, subject to subsection (9), on the day that is 10 years after the day on which it restarts) on any day, before it would otherwise end, on which (a) the person acknowledges the tax debt in accordance with subsection (7); (b) the Minister commences an action to collect the tax debt; or (c) the Minister assesses, under this Act, another person in respect of the tax debt. Acknowledgement of tax debts (7) A person acknowledges a tax debt if the person (a) promises, in writing, to pay the tax debt; (b) makes a written acknowledgement of the tax debt, whether or not a promise to pay can be inferred from the acknowledgement and whether or not it contains a refusal to pay; or (c) makes a payment, including a purported payment by way of a negotiable instrument that is dishonoured, on account of the tax debt. Agent or mandatary or legal representative (8) For the purposes of this section, an acknowledgement made by a person’s agent or mandatary or legal representative has the same effect as if it were made by the person. Extension of limitation period (9) In computing the day on which a limitation period ends, there must be added the number of days on which one or more of the following is the case: (a) the Minister has postponed collection action against the person under subsection (12) in respect of the tax debt; (b) the Minister has accepted and holds security in lieu of payment of the tax debt; (c) if the person was resident in Canada on the applicable date described in paragraph (5)(a) in respect of the tax debt, the person is non-resident; (d) the Minister may not, because of any of subsections  70 (2) to (5), take any of the actions described in subsection  70 (1) in respect of the tax debt; and (e) an action that the Minister may otherwise take in respect of the tax debt is restricted or not permitted under any provision of the  Bankruptcy and Insolvency Act , of the  Companies’ Creditors Arrangement Act  or of the  Farm Debt Mediation Act . Assessment before collection (10) The Minister may not take any collection action under sections  72  to  77  in respect of any amount payable by a person that may be assessed under this Act, other than interest under section  23 , unless the amount has been assessed. Payment of remainder (11) If the Minister sends a notice of assessment to a person, any amount assessed then remaining unpaid is payable forthwith by the person to the Receiver General. Minister may postpone collection (12) The Minister may, subject to any terms and conditions that the Minister may stipulate, postpone collection action against a person in respect of all or any part of any amount assessed that is the subject of a dispute between the Minister and the person. Interest on judgments (13) If a judgment is obtained for any amount payable under this Act, including a certificate registered under section  72 , the provisions of this Act by which interest is payable for a failure to pay an amount apply, with any modifications that the circumstances require, to the failure to pay the judgment debt, and the interest is recoverable in like manner as the judgment debt. Litigation costs (14) If an amount is payable by a person to Her Majesty in right of Canada because of an order, judgment or award of a court in respect of the costs of litigation relating to a matter to which this Act applies, sections  69  and  72  to  78  apply to the amount as if it were payable under this Act. Security 69 (1) The Minister may, if the Minister considers it advisable, accept security in an amount and a form satisfactory to the Minister for the payment of any amount that is or may become payable under this Act. Surrender of excess security (2) If a person that has given security, or on whose behalf security has been given, under this section requests in writing that the Minister surrender the security or any part of it, the Minister must surrender the security to the extent that its value exceeds, at the time the request is received by the Minister, the amount that is sought to be secured. Collection restrictions 70 (1) If a person is liable for the payment of an amount under this Act, the Minister must not, for the purpose of collecting the amount, take any of the following actions until the end of 90 days after the date of a notice of assessment under this Act in respect of the amount: (a) commence legal proceedings in a court; (b) certify the amount under section  72 ; (c) require a person to make a payment under subsection  73 (1); (d) require an institution or a person to make a payment under subsection  73 (2); (e) require a person to turn over moneys under subsection  76 (1); or (f) give a notice, issue a certificate or make a direction under subsection  77 (1). No action after service of notice of objection (2) If a person has served a notice of objection under this Act to an assessment of an amount payable under this Act, the Minister must not, for the purpose of collecting the amount in controversy, take any of the actions described in subsection (1) until the end of 90 days after the date of the notice to the person that the Minister has confirmed or varied the assessment. No action after making appeal to Tax Court (3) If a person has appealed to the Tax Court of Canada from an assessment of an amount payable under this Act, the Minister must not, for the purpose of collecting the amount in controversy, take any of the actions described in subsection (1) before the earlier of the day on which a copy of the decision of the Court is mailed to the person and the day on which the person discontinues the appeal. No action pending determination by Tax Court (4) If a person has agreed under subsection  45 (1) that a question should be determined by the Tax Court of Canada, or if a person is served with a copy of an application made under subsection  46 (1) to that Court for the determination of a question, the Minister must not take any of the actions described in subsection (1) for the purpose of collecting that part of an amount assessed, the liability for payment of which could be affected by the determination of the question, before the day on which the question is determined by the Court. Action after judgment (5) Despite any other provision in this section, if a person has served a notice of objection under this Act to an assessment or has appealed to the Tax Court of Canada from an assessment and agrees in writing with the Minister to delay proceedings on the objection or appeal, as the case may be, until judgment has been given in another action before the Tax Court of Canada, the Federal Court of Appeal or the Supreme Court of Canada in which the issue is the same or substantially the same as that raised in the objection or appeal of the person, the Minister may take any of the actions described in subsection (1) for the purpose of collecting the amount assessed, or a part of it, determined in a manner consistent with the judgment of the Court in the other action at any time after the Minister notifies the person in writing that the judgment has been given by the Court in the other action. Collection of large amounts (6) Despite subsections (1) to (5), if, at any time, the total of all amounts that a person has been assessed under this Act and that remain unpaid exceeds $1,000,000, the Minister may collect up to 50% of the total. Over $1,000,000 — security 71 (1) The Minister may, by sending a notice to a person, require security in a form satisfactory to the Minister and in an amount up to a specified amount that is the greater of zero dollars and the amount that is determined by the formula [(A ÷ 2) – B] – $1,000,000 where A is the total of all amounts, each of which is an amount that the person has been assessed under this Act in respect of which a portion remains unpaid; and B is the greater of zero dollars and the amount that is determined by the formula C – (D ÷ 2) where C is the total of all amounts that the person has paid against the amount determined for A, and D is the amount determined for A. When security to be given (2) The security required under subsection (1) (a) must be given to the Minister no later than 60 days after the day on which the Minister required the security; and (b) must be in a form satisfactory to the Minister. Failure to comply (3) Despite subsections  70 (1) to (5), the Minister may collect an amount equivalent to the amount of security that was required under subsection (1) if the security required under that subsection is not given to the Minister as set out in this section. Certificates 72 (1) Any amount payable by a person (in this section referred to as the “debtor”) under this Act that has not been paid as and when required under this Act may be certified by the Minister as an amount payable by the debtor. Registration in court (2) On production to the Federal Court, a certificate made under subsection (1) in respect of a debtor must be registered in the Court and when so registered has the same effect, and all proceedings may be taken on the certificate, as if it were a judgment obtained in the Court against the debtor for a debt in the amount certified plus interest on the amount as provided under this Act to the day of payment and, for the purposes of those proceedings, the certificate is deemed to be a judgment of the Court against the debtor for a debt due to Her Majesty in right of Canada and enforceable as such. Costs (3) All reasonable costs and charges incurred or paid for the registration in the Federal Court of a certificate made under subsection (1) or in respect of any proceedings taken to collect the amount certified are recoverable in like manner as if they had been included in the amount certified in the certificate when it was registered. Charge on property (4) A document issued by the Federal Court evidencing a registered certificate in respect of a debtor, a writ of that Court issued pursuant to the certificate or any notification of the document or writ (which document, writ or notification is in this section referred to as a “memorial”) may be filed, registered or otherwise recorded for the purpose of creating a charge, lien or priority on, or a binding interest in property in a province, or any interest in, or for civil law any right in, such property, held by the debtor, in the same manner as a document evidencing (a) a judgment of the superior court of the province against a person for a debt owing by the person, or (b) an amount payable or required to be remitted by a person in the province in respect of a debt owing to Her Majesty in right of the province may be filed, registered or otherwise recorded in accordance with the law of the province to create a charge, lien or priority on, or a binding interest in, the property or interest. Creation of charge (5) If a memorial has been filed, registered or otherwise recorded under subsection (4), (a) a charge, lien or priority is created on, or a binding interest is created in, property in the province, or any interest in, or for civil law any right in, such property, held by the debtor, or (b) such property, or interest or right in the property, is otherwise bound, in the same manner and to the same extent as if the memorial were a document evidencing a judgment referred to in paragraph (4)(a) or an amount referred to in paragraph (4)(b), and the charge, lien, priority or binding interest created is subordinate to any charge, lien, priority or binding interest in respect of which all steps necessary to make it effective against other creditors were  taken  before the time the memorial was filed, registered or otherwise recorded. Proceedings in respect of memorial (6) If a memorial is filed, registered or otherwise recorded in a province under subsection (4), proceedings may be taken in the province in respect of the memorial, including proceedings (a) to enforce payment of the amount evidenced by the memorial, interest on the amount and all costs and charges paid or incurred in respect of (i) the filing, registration or other recording of the memorial, and (ii) proceedings taken to collect the amount, (b) to renew or otherwise prolong the effectiveness of the filing, registration or other recording of the memorial, (c) to cancel or withdraw the memorial wholly or in respect of any of the property, or interests or rights, affected by the memorial, or (d) to postpone the effectiveness of the filing, registration or other recording of the memorial in favour of any right, charge, lien or priority that has been or is intended to be filed, registered or otherwise recorded in respect of any property, or interest or rights, affected by the memorial, in the same manner and to the same extent as if the memorial were a document evidencing a judgment referred to in paragraph (4)(a) or an amount referred to in paragraph (4)(b), except that, if in any such proceeding or as a condition precedent to any such proceeding, any order, consent or ruling is required under the law of the province to be made or given by the superior court of the province or by a judge or official of the court, a like order, consent or ruling may be made or given by the Federal Court or by a judge or official of the Federal Court and, when so made or given, has the same effect for the purposes of the proceeding as if it were made or given by the superior court of the province or by a judge or official of the court. Presentation of documents (7) If (a) a memorial is presented for filing, registration or other recording under subsection (4), or a document relating to the memorial is presented for filing, registration or other recording for the purpose of any proceeding described in subsection (6), to any official in the land registry system, personal property or movable property registry system, or other registry system, of a province, or (b) access is sought to any person, place or thing in a province to make the filing, registration or other recording, the memorial or document must be accepted for filing, registration or other recording or the access must be granted, as the case may be, in the same manner and to the same extent as if the memorial or document relating to the memorial were a document evidencing a judgment referred to in paragraph (4)(a) or an amount referred to in paragraph (4)(b) for the purpose of a like proceeding, except that, if the memorial or document is issued by the Federal Court or signed or certified by a judge or official of the Court, any affidavit, declaration or other evidence required under the law of the province to be provided with or to accompany the memorial or document in the proceedings is deemed to have been provided with or to have accompanied the memorial or document as so required. Prohibition — disposition without consent (8) Despite any law of Canada or of a province, a sheriff or other person must not, without the written consent of the Minister, sell or otherwise dispose of any property or publish any notice or otherwise advertise in respect of any sale or other disposition of any property pursuant to any process issued or charge, lien, priority or binding interest created in any proceeding to collect an amount certified in a certificate made under subsection (1), interest on the amount or costs. However, if that consent is subsequently given, any property that would have been affected by that process, charge, lien, priority or binding interest if the Minister’s consent had been given at the time that process was issued or the charge, lien, priority or binding interest was created, as the case may be, is bound, seized, attached, charged or otherwise affected as it would be if that consent had been given at the time that process was issued or the charge, lien, priority or binding interest was created, as the case may be. Completion of notices, etc. (9) If information required to be set out by any sheriff or other person in a minute, notice or document required to be completed for any purpose cannot, because of  subsection  (8), be so set out without the written consent of the Minister, the sheriff or other person must complete the minute, notice or document to the extent possible without that information and, when that consent of the Minister is given, a further minute, notice or document setting out all the information must be completed for the same purpose, and the sheriff or other person, having complied with this subsection, is deemed to have complied with this Act, regulation or rule requiring the information to be set out in the minute, notice or document. Application for order (10) A sheriff or other person that is unable, because of subsection (8) or (9), to comply with any law or rule of court is bound by any order made by a judge of the Federal Court, on an  ex parte  application by the Minister, for the purpose of giving effect to the proceeding, charge, lien, priority or binding interest. Secured claims (11) If a charge, lien, priority or binding interest created under subsection (5) by filing, registering or otherwise recording a memorial under subsection (4) is registered in accordance with subsection 87(1) of the  Bankruptcy and Insolvency Act , it is deemed (a) to be a claim that is secured by a security and that, subject to subsection 87(2) of that Act, ranks as a secured claim under that Act; and (b) to also be a claim referred to in paragraph 86(2)(a) of that Act. Details in certificates and memorials (12) Despite any law of Canada or of a province, in any certificate in respect of a debtor, any memorial evidencing a certificate or any writ or document issued for the purpose of collecting an amount certified, it is sufficient for all purposes (a) to set out, as the amount payable by the debtor, the total of amounts payable by the debtor without setting out the separate amounts making up that total; and (b) to refer to the rate of interest or penalty to be charged on the separate amounts making up the amount payable in general terms (i) in the case of interest, as interest at the specified rate under this Act applicable from time to time on amounts payable to the Receiver General, without indicating the specific rates of interest to be charged on each of the separate amounts or to be charged for any period, and (ii) in the case of a penalty, the penalty calculated under section  47  on amounts payable to the Receiver General. Garnishment 73 (1) If the Minister has knowledge or suspects that a person is, or will be within one year, liable to make a payment to another person that is liable to pay an amount under this Act (in this section referred to as a “debtor”), the Minister may, by notice in writing, require the person to pay without delay, if the money is immediately payable, and in any other case, as and when the money is payable, the money otherwise payable to the debtor in whole or in part to the Receiver General on account of the debtor’s liability under this Act. Garnishment of loans or advances (2) Without limiting the generality of subsection (1), if the Minister has knowledge or suspects that within  90 days (a) a bank, credit union, trust company or other similar person (in this section referred to as an “institution”) will loan or advance money to, or make a payment on behalf of, or make a payment in respect of a negotiable instrument issued by, a debtor that is indebted to the institution and that has granted security in respect of the indebtedness, or (b) a person, other than an institution, will loan or advance money to, or make a payment on behalf of, a debtor that the Minister knows or suspects (i) is employed by, or is engaged in providing services or property to, that person or was or will be, within 90 days, so employed or engaged, or (ii) if that person is a corporation, is not dealing at arm’s length with that person, the Minister may, by notice in writing, require the institution or person, as the case may be, to pay in whole or in part to the Receiver General on account of the debtor’s liability under this Act the money that would otherwise be so loaned, advanced or paid. Effect of receipt (3) A receipt issued by the Minister for money paid as required under this section is a good and sufficient discharge of the original liability to the extent of the payment. Effect of requirement (4) If the Minister has, under this section, required a person to pay to the Receiver General, on account of the liability under this Act of a debtor, money otherwise payable by the person to the debtor as interest, rent, remuneration, a dividend, an annuity or other periodic payment, the requirement applies to all such payments to be made by the person to the debtor until the liability under this Act is satisfied and operates to require payments to the Receiver General out of each such payment of any amount that is stipulated by the Minister in a notice in writing. Failure to comply (5) Every person that fails to comply with a requirement under subsection (1) or (4) is liable to pay to Her Majesty in right of Canada an amount equal to the amount that the person was required under that subsection to pay to the Receiver General. Failure to comply (6) Every institution or person that fails to comply with a requirement under subsection (2) with respect to money to be loaned, advanced or paid is liable to pay to Her Majesty in right of Canada an amount equal to the lesser of (a) the total of money so loaned, advanced or paid, and (b) the amount that the institution or person was required under that subsection to pay to the Receiver General. Assessment (7) The Minister may assess any person for any amount payable under this section by the person to the Receiver General and, if the Minister sends a notice of assessment, sections  15  and  33  to  46  apply with any modifications that the circumstances require. Time limit (8) An assessment of an amount payable under this section by a person to the Receiver General is not to be made more than four years after the notice from the Minister requiring the payment was received by the person. Effect of payment as required (9) If an amount that would otherwise have been advanced, loaned or paid to or on behalf of a debtor is paid by a person to the Receiver General in accordance with a notice from the Minister issued under this section or with an assessment under subsection (7), the person is deemed for all purposes to have advanced, loaned or paid the amount to or on behalf of the debtor. Recovery by deduction or set-off 74 If a person is indebted to Her Majesty in right of Canada under this Act, the Minister may require the retention by way of deduction or set-off of any amount that the Minister may specify out of any amount that may be or become payable to that person by Her Majesty in right of Canada. Acquisition of debtor’s property 75 For the purpose of collecting debts owed by a person to Her Majesty in right of Canada under this Act, the Minister may purchase or otherwise acquire any interest in, or for civil law any right in, the person’s property that the Minister is given a right to acquire in legal proceedings or under a court order or that is offered for sale or redemption and may dispose of any interest or right so acquired in any manner that the Minister considers reasonable. Money seized from debtor 76 (1) If the Minister has knowledge or suspects that a person is holding money that was seized by a police officer in the course of administering or enforcing the criminal law of Canada from another person that is liable to pay any amount under this Act (in this section referred to as the “debtor”) and that is restorable to the debtor, the Minister may in writing require the person to turn over the money otherwise restorable to the debtor, in whole or in part, to the Receiver General on account of the debtor’s liability under this Act. Receipt of Minister (2) A receipt issued by the Minister for money turned over as required under this section is a good and sufficient discharge of the requirement to restore the money to the debtor to the extent of the amount so turned over. Seizure 77 (1) If a person fails to pay an amount as required under this Act, the Minister may in writing give 30 days notice to the person, addressed to their latest known address, of the Minister’s intention to direct that the person’s things be seized and disposed of. If the person fails to make the payment before the expiry of the 30 days, the Minister may issue a certificate of the failure and direct that the person’s things be seized. Disposition (2) Things that have been seized under subsection (1) must be kept for 10 days at the expense and risk of the person. If the person does not pay the amount due together with all expenses within the 10 days, the Minister may dispose of the things in a manner the Minister considers appropriate in the circumstances. Proceeds of disposition (3) Any surplus resulting from a disposition of a person’s things, after deduction of the amount owing and all expenses, must be paid or returned to the person. Exemptions from seizure (4) Any thing of any person in default that would be exempt from seizure under a writ of execution issued by a superior court of the province in which the seizure is made is exempt from seizure under this section. Person leaving Canada or defaulting 78 (1) If the Minister suspects that a person has left or is about to leave Canada, the Minister may, before the day otherwise fixed for payment, by notice to the person served personally or sent by confirmed delivery service addressed to their latest known address, demand payment of any amount for which the person is liable under this Act or would be so liable if the time for payment had arrived, and the amount must be paid without delay despite any other provision of this Act. Seizure (2) If a person fails to pay an amount required under subsection (1), the Minister may direct that things of the person be seized, and subsections  77 (2) to (4) apply, with any modifications that the circumstances require. Authorization to assess and take collection action 79 (1) Despite section  70 , if, on  ex parte  application by the Minister relating to a calendar year made on or after the last day of the calendar year, a judge is satisfied that there are reasonable grounds to believe that tax for the calendar year will be required to be paid to the Receiver General under subsection  6 (3) and that the collection of all or any part of that tax would be jeopardized by a delay in its collection, the judge must, on any terms that the judge considers reasonable in the circumstances, authorize the Minister to, without delay, (a) assess the tax for the calendar year, determined in accordance with subsection (2); and (b) take any of the actions described in sections  72  to  77  in respect of that amount. Effect of authorization (2) For the purposes of this Act, if an authorization is granted under subsection (1) in respect of an application relating to a calendar year of a person (a) the particular day on or before which the person is required to file a return under section  7  for the calendar year is deemed to be the day on which a judge hears the application for the authorization; (b) the tax for the calendar year is deemed to have become due to the Receiver General on the particular day; and (c) sections  23 ,  47 ,  49 ,  51  and  52  apply as if the tax for the calendar year were not required to be paid, and the return for that calendar year were not required to be filed, until the last day of the period described in subsection (8). Affidavits (3) Statements contained in an affidavit filed in the context of an application under this section may be based on belief in which case it must include the grounds for that belief. Service of authorization and notice of assessment (4) An authorization granted under subsection (1) in respect of a person must be served by the Minister on the person within 72 hours after it is granted, except if the judge orders the authorization to be served at some other time specified in the authorization, and a notice of assessment for the calendar year must be served on the person together with the authorization. How service effected (5) For the purpose of subsection (4), service on a person must be effected by personal service on the person or service in accordance with the directions of a judge. Application to judge for direction (6) If service cannot reasonably be effected as and when required under this section, the Minister may, as soon as practicable, apply to a judge for further direction. Review of authorization (7) If a judge of a court has granted an authorization under subsection (1) in respect of a person, the person may, on six clear days notice to the Deputy Attorney General of Canada, apply to a judge of the court to review the authorization. Limitation period for review application (8) An application by a person under subsection (7) to review an authorization must be made (a) within 30 days after the day on which the authorization was served on the person in accordance with this section; or (b) within any further time that a judge may allow, on being satisfied that the application was made as soon as practicable. Hearing  in camera (9) An application by a person under subsection (7) may, on the application of the person, be heard in private, if the person establishes to the satisfaction of the judge that the circumstances of the case justify proceedings heard in private. Disposition of application (10) On an application under subsection (7), the judge must determine the question summarily and may confirm, vary or set aside the authorization and make any other order that the judge considers appropriate. Effect of setting aside authorization (11) If an authorization is set aside under subsection (10), subsection (2) does not apply in respect of the authorization and any assessment made as a result of the authorization is deemed to be void. Directions (12) If any question arises as to the course to be followed in connection with anything done or being done under this section and there is no relevant direction in this section, a judge may give any direction with regard to the course to be followed that, in the opinion of the judge, is appropriate. No appeal from review order (13) No appeal lies from an order of a judge made under subsection (10). Tax liability — transfers not at arm’s length 80 (1) If at any time a person transfers property, either directly or indirectly, by means of a trust or by any other means, to (a) the transferor’s spouse or common-law partner or an individual that has since become the transferor’s spouse or common-law partner, (b) an individual that was under 18 years of age, or (c) another person with whom the transferor was not dealing at arm’s length, the transferee and transferor are jointly and severally, or solidarily, liable to pay under this Act an amount equal to the lesser of (d) the amount determined by the formula A – B where A is the amount, if any, by which the fair market value of the property at that time exceeds the fair market value at that time of the consideration given by the transferee for the transfer of the property, and B is the amount, if any, by which the amount assessed the transferee under subsection 325(2) of the  Excise Tax Act , paragraph 97.44(1)(b) of the  Customs Act , subsection 160(2) of the  Income Tax Act , subsection 297(3) of the  Excise Act, 2001  or subsection 161(3) of the  Greenhouse Gas Pollution Pricing Act  in respect of the property exceeds the amount paid by the transferor in respect of the amount so assessed, and (e) the total of all amounts each of which is (i) an amount that the transferor is liable to pay under this Act for the calendar year of the transferor that includes that time or any preceding calendar year of the transferor, or (ii) interest or penalty for which the transferor is liable as of that time, but nothing in this subsection limits the liability of the transferor under this Act. Fair market value of undivided interest (2) For the purpose of this section, the fair market value at any time of an undivided interest in a property, expressed as a proportionate interest in that property, is, subject to subsection (5), deemed to be equal to the same proportion of the fair market value of that property at that time. Assessment (3) The Minister may at any time assess a transferee in respect of any amount payable by reason of this section, and the provisions of sections  15  and  33  to  46  apply, with any modifications that the circumstances require. Rules applicable (4) If a transferor and transferee have, by reason of subsection (1), become jointly and severally, or solidarily, liable in respect of part or all of the liability of the transferor under this Act, the following rules apply: (a) a payment by the transferee on account of the transferee’s liability must, to the extent of the payment, discharge their liability; and (b) a payment by the transferor on account of the transferor’s liability only discharges the transferee’s liability to the extent that the payment operates to reduce the transferor’s liability to an amount less than the amount in respect of which the transferee was, by subsection (1), made jointly and severally, or solidarily, liable. Transfers to spouse or common-law partner (5) Despite subsection (1), if at any time an individual transfers property to the individual’s spouse or common-law partner under a decree, order or judgment of a competent tribunal or under a written separation agreement and, at that time, the individual and the individual’s spouse or common-law partner were separated and living apart as a result of the breakdown of their marriage or  common-law partnership  as defined in subsection 248(1) of the  Income Tax Act , for the purposes of paragraph (1)(d), the fair market value at that time of the property so transferred is deemed to be nil, but nothing in this subsection limits the liability of the individual under this Act. DIVISION 12 Evidence and Procedure Service 81 (1) If the Minister is authorized or required to serve, issue or send a notice or other document on or to a person that carries on business under a name or style other than the name of the person, the notice or document may be addressed to the name or style under which the person carries on business. Personal service (2) If the Minister is authorized or required to serve, issue or send a notice or other document on or to a person that carries on a business, the notice or document is deemed to have been validly served, issued or sent if it is left with an adult person employed at the place of business of the person. Timing of receipt 82 (1) For the purposes of this Act and subject to subsection (2), anything sent by confirmed delivery service or first class mail is deemed to have been received by the person to which it was sent on the day it was mailed or sent. Timing of payment (2) A person that is required under this Act to pay an amount is deemed not to have paid it until it is received by the Receiver General. Proof of service 83 (1) If, under this Act, provision is made for sending by confirmed delivery service a request for information, a notice or a demand, an affidavit of an officer of the Canada Revenue Agency, sworn before a commissioner or other person authorized to take affidavits, is evidence of the sending and of the request, notice or demand if the affidavit sets out that (a) the officer has knowledge of the facts in the particular case; (b) the request, notice or demand was sent by confirmed delivery service on a specified day to a specified person and address; and (c) the officer identifies as exhibits attached to the affidavit a true copy of the request, notice or demand and (i) if the request, notice, or demand was sent by registered or certified mail, the post office certificate of registration of the letter or a true copy of the relevant portion of the certificate, and (ii) in any other case, the record that the document has been sent or a true copy of the relevant portion of the record. Proof of personal service (2) If, under this Act, provision is made for personal service of a request for information, a notice or a demand, an affidavit of an officer of the Canada Revenue Agency, sworn before a commissioner or other person authorized to take affidavits, is evidence of the personal service and of the request, notice or demand if the affidavit sets out that (a) the officer has knowledge of the facts in the particular case; (b) the request, notice or demand was served personally on a named day on the person to whom it was directed; and (c) the officer identifies as an exhibit attached to the affidavit a true copy of the request, notice or demand. Proof of electronic delivery (3) If, under this Act, provision is made for sending a notice to a person electronically, an affidavit of an officer of the Canada Revenue Agency, sworn before a commissioner or other person authorized to take affidavits, is evidence of the sending and of the notice if the affidavit sets out that (a) the officer has knowledge of the facts in the particular case; (b) the notice was sent electronically to the person on a named day; and (c) the officer identifies as exhibits attached to the affidavit copies of (i) an electronic message confirming that the notice has been sent to the person, and (ii) the notice. Proof — failure to comply (4) If, under this Act, a person is required to make a return, an application, a statement, an answer or a certificate, an affidavit of an officer of the Canada Revenue Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and that, after a careful examination and search of the records, the officer has been unable to find in a given case that the return, application, statement, answer or certificate has been made by that person, is evidence that in that case the person did not make the return, application, statement, answer or certificate. Proof — time of compliance (5) If, under this Act, a person is required to make a return, an application, a statement, an answer or a certificate, an affidavit of an officer of the Canada Revenue Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and that, after a careful examination of the records, the officer has found that the return, application, statement, answer or certificate was filed or made on a particular day, is evidence that it was filed or made on that day. Proof of documents (6) An affidavit of an officer of the Canada Revenue Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and that a document attached to the affidavit is a document or true copy of a document, or a printout of an electronic document, made by or on behalf of the Minister or a person exercising the powers of the Minister or by or on behalf of a person, is evidence of the nature and contents of the document. Proof of no appeal (7) An affidavit of an officer of the Canada Revenue Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and has knowledge of the practice of the Canada Revenue Agency and that an examination of the records shows that a notice of assessment was mailed or otherwise sent to a person on a particular day under this Act and that, after a careful examination and search of the records, the officer has been unable to find that a notice of objection or of appeal from the assessment, as the case may be, was received within the time allowed, is evidence of the statements contained in the affidavit. Presumption (8) If evidence is offered under this section by an affidavit from which it appears that the person making the affidavit is an officer of the Canada Revenue Agency, it is not necessary to prove the signature of the person or that the person is such an officer, nor is it necessary to prove the signature or official character of the person before whom the affidavit was sworn. Proof of documents (9) Every document purporting to have been executed under or in the course of the administration or enforcement of this Act over the name in writing of the Minister, the Commissioner or an officer authorized to exercise the powers or perform the duties of the Minister under this Act is deemed to be a document signed, made and issued by the Minister, the Commissioner or the officer, unless it has been called into question by the Minister or a  person  acting for the Minister or for Her Majesty in right of Canada. Mailing or sending date (10) For the purposes of this Act, if a notice or demand that the Minister is required or authorized under this Act to send to a person is mailed, or sent electronically, to the person, the day of mailing or sending, as the case may be, is presumed to be the date of the notice or demand. Date electronic notice sent (11) For the purposes of this Act, if a notice or other communication in respect of a person is made available in electronic format such that it can be read or perceived by a person or a computer system or other similar device, the notice or other communication is presumed to be sent to the person and received by the person on the date that an electronic message is sent, to the electronic address most recently provided before that date by the person to the Minister for the purposes of this subsection, informing the person that a notice or other communication requiring the person’s immediate attention is available in the person’s secure electronic account. A notice or other communication is considered to be made available if it is posted by the Minister in the person’s secure electronic account and the person has authorized that notices or other communications may be made available in this manner and has not before that date revoked that authorization in a manner specified by the Minister. Date assessment made (12) If a notice of assessment has been sent by the Minister as required under this Act, the assessment is deemed to have been made on the day of sending of the notice of assessment. Proof of return (13) In a prosecution for an offence under this Act, the production of a return, an application, a certificate, a statement or an answer required under this Act, purporting to have been filed or delivered by or on behalf of the person charged with the offence or to have been made or signed by or on behalf of that person, is evidence that the return, application, certificate, statement or answer was filed or delivered by or on behalf of that person or was made or signed by or on behalf of that person. Proof of return — printouts (14) For the purposes of this Act, a document presented by the Minister purporting to be a printout of the information in respect of a person received under section  9  by the Minister is to be received as evidence and, in the  absence  of evidence to the contrary, is proof of the return filed by the person under that section. Proof of return — production of returns (15) In a proceeding under this Act, the production of a return, an application, a certificate, a statement or an answer required under this Act, purporting to have been filed, delivered, made or signed by or on behalf of a person, is evidence that the return, application, certificate, statement or answer was filed, delivered, made or signed by or on behalf of that person. Evidence (16) In a prosecution for an offence under this Act, an affidavit of an officer of the Canada Revenue Agency, sworn before a commissioner or other person authorized to take affidavits, setting out that the officer has charge of the appropriate records and that an examination of the records shows that an amount required under this Act to be paid to the Receiver General has not been received by the Receiver General, is evidence of the statements contained in the affidavit. PART 8 Regulations Regulations 84 (1) The Governor in Council may make regulations (a) prescribing anything that, by this Act, is to be prescribed or is to be determined or regulated by regulation; (b) requiring any person to provide any information, including the person’s name and address to any class of persons required to make a return containing that information; (c) requiring any individual to provide the Minister with the individual’s Social Insurance Number; (d) requiring any class of persons to make returns respecting any class of information required in connection with the administration or enforcement of this Act; (e) distinguishing among any class of persons, property or activities; and (f) generally to carry out the purposes and provisions of this Act. Effect (2) A regulation made under this Act is to have effect from the date it is published in the  Canada Gazette  or at any time after that time as may be specified in the regulation, unless the regulation provides otherwise and (a) has a non-tightening effect only; (b) corrects an ambiguous or deficient enactment that was not in accordance with the objects of this Act; (c) is consequential on an amendment to this Act that is applicable before the date the regulation is published in the  Canada Gazette ; or (d) gives effect to a public announcement, in which case the regulation must not, except if any of paragraphs (a) to (c) apply, have effect before the date the announcement was made. Incorporation by reference — limitation removed 85 The limitation set out in paragraph 18.1(2)(a) of the  Statutory Instruments Act , to the effect that a document must be incorporated as it exists on a particular date, does not apply to any power to make regulations under this Act. (2) Subsection (1) comes into force, or is deemed to have come into force, on January 1, 2022. Consequential Amendments R.S., c. A-1 Access to Information Act 11 (1) Schedule II to the  Access to Information Act  is amended by adding, in alphabetical order, a reference to Underused Housing Tax Act Loi sur la taxe sur les logements sous-utilisés and a corresponding reference to “section 32”. (2) Subsection (1) comes into force, or is deemed to have come into force, on January 1, 2022. R.S., c. B-3; 1992, c. 27, s. 2 Bankruptcy and Insolvency Act 12 (1) Subsection 149(3) of the  Bankruptcy and Insolvency Act  is amended by striking out “and” at the end of paragraph (f), by adding “and” at the end of paragraph (g) and by adding the following after that paragraph: (h) the  Underused Housing Tax Act . (2) Subsection (1) comes into force, or is deemed to have come into force, on January 1, 2022. R.S., c. C-46 Criminal Code 13 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 Part IX of the  Excise Tax Act , the  Income Tax Act , the  Excise Act, 2001  or the  Underused Housing Tax Act  to which access is sought or that is proposed to be examined or communicated; and R.S., c. E-15 Excise Tax Act 14 (1) Section 77 of the  Excise Tax Act  is replaced by the following: Restriction on refunds and credits 77 A refund shall not be paid, and a credit shall not be allowed, to a person under this Act until the person has filed with the Minister all returns and other records of which the Minister has knowledge that are required to be filed under the  Excise Tax Act , the  Income Tax Act , the  Air Travellers Security Charge Act , the  Excise Act, 2001  or the  Underused Housing Tax Act . (2) Subsection (1) comes into force, or is deemed to have come into force, on January 1, 2022. 15 (1) Subsection 229(2) of the Act is replaced by the following: Restriction (2) A net tax refund for a reporting period of a person shall not be paid to the person under subsection (1) at any time, unless all returns of which the Minister has knowledge and that are required to be filed at or before that time by the person under this Act, the  Income Tax Act , the  Air Travellers Security Charge Act , the  Excise Act, 2001  and the  Underused Housing Tax Act  have been filed with the Minister. (2) Subsection (1) comes into force, or is deemed to have come into force, on January 1, 2022. 16 (1) Subsection 230(2) of the Act is replaced by the following: Restriction (2) An amount paid on account of net tax for a reporting period of a person shall not be refunded to the person under subsection (1) at any time, unless all returns of which the Minister has knowledge and that are required to be filed at or before that time by the person under this Act, the  Income Tax Act , the  Air Travellers Security Charge Act , the  Excise Act, 2001  and the  Underused Housing Tax Act  have been filed with the Minister. (2) Subsection (1) comes into force, or is deemed to have come into force, on January 1, 2022. 17 (1) Subparagraph 238.1(2)(c)(iii) of the Act is replaced by the following: (iii) all amounts required under this Act (other than this Part), sections 21 and 33 of the  Canada Pension Plan , the  Excise Act , the  Customs Act , the  Income Tax Act , section 82 and Part VII of the  Employment Insurance Act , the  Customs Tariff , the  Excise Act, 2001  and the  Underused Housing Tax Act  to be remitted or paid before that time by the registrant have been remitted or paid, and (2) Subsection (1) comes into force, or is deemed to have come into force, on January 1, 2022. 18 (1) Section 263.02 of the Act is replaced by the following: Restriction on rebate 263.02 A rebate under this Part shall not be paid to a person at any time, unless all returns of which the Minister has knowledge and that are required to be filed at or before that time by the person under this Act, the  Income Tax Act , the  Air Travellers Security Charge Act , the  Excise Act, 2001  and the  Underused Housing Tax Act  have been filed with the Minister. (2) Subsection (1) comes into force, or is deemed to have come into force, on January 1, 2022. 19 (1) Subsection 296(7) of the Act is replaced by the following: Restriction on refunds (7) An amount under this section shall not be refunded to a person at any time, unless all returns of which the Minister has knowledge and that are required to be filed at or before that time by the person under this Act, the  Income Tax Act , the  Air Travellers Security Charge Act , the  Excise Act, 2001  and the  Underused Housing Tax Act  have been filed with the Minister. (2) Subsection (1) comes into force, or is deemed to have come into force, on January 1, 2022. R.S., c. F-11 Financial Administration Act 20 (1) Paragraph 155.2(6)(c) of the  Financial Administration Act  is replaced by the following: (c) an amount owing by a person to Her Majesty in right of Canada, or payable by the Minister of National Revenue to any person, under the  Excise Tax Act , the  Income Tax Act , the  Air Travellers Security Charge Act , the  Excise Act, 2001 , the  Softwood Lumber Products Export Charge Act, 2006  or the  Underused Housing Tax Act . (2) Subsection (1) comes into force, or is deemed to have come into force, on January 1, 2022. R.S., c. T-2 Tax Court of Canada Act 21 (1) Subsection 12(1) of the  Tax Court of Canada Act  is replaced by the following: Jurisdiction 12 (1) The Court has exclusive original jurisdiction to hear and determine references and appeals to the Court on matters arising under the  Canada Pension Plan , the  Cultural Property Export and Import Act , Part IX of the  Excise Tax Act , the  Old Age Security Act , the  Petroleum and Gas Revenue Tax Act , Part V.1 of the  Customs Act , the  Income Tax Act , the  Employment Insurance Act , the  Air Travellers Security Charge Act , the  Excise Act, 2001 , the  Softwood Lumber Products Export Charge Act, 2006 , the  Disability Tax Credit Promoters Restrictions Act , Part 1 of the  Greenhouse Gas Pollution Pricing Act  and the  Underused Housing Tax Act  when references or appeals to the Court are provided for in those Acts. (2) Subsections 12(3) and (4) of the Act are replaced by the following: Further jurisdiction (3) The Court has exclusive original jurisdiction to hear and determine questions referred to it under section 310 or 311 of the  Excise Tax Act , section 97.58 of the  Customs Act , section 173 or 174 of the  Income Tax Act , section 51 or 52 of the  Air Travellers Security Charge Act , section 204 or 205 of the  Excise Act, 2001 , section 62 or 63 of the  Softwood Lumber Products Export Charge Act, 2006 , section 121 or 122 of the  Greenhouse Gas Pollution Pricing Act  or section 45 or 46 of the  Underused Housing Tax Act . Extensions of time (4) The Court has exclusive original jurisdiction to hear and determine applications for extensions of time under subsection 28(1) of the  Canada Pension Plan , section 33.2 of the  Cultural Property Export and Import Act , section 304 or 305 of the  Excise Tax Act , section 97.51 or 97.52 of the  Customs Act , section 166.2 or 167 of the  Income Tax Act , subsection 103(1) of the  Employment Insurance Act , section 45 or 47 of the  Air Travellers Security Charge Act , section 197 or 199 of the  Excise Act, 2001 , section 115 or 117 of the  Greenhouse Gas Pollution Pricing Act  or section 39 or 41 of the  Underused Housing Tax Act . (3) Subsections (1) and (2) come into force, or are deemed to have come into force, on January 1, 2022. 22 (1) Paragraph 18.29(3)(a) of the Act is amended by striking out “or” at the end of subparagraph (vii), by replacing “and” at the end of  subparagraph  (viii) with “or” and by adding the following after subparagraph (viii): (ix) section 39 or 41 of the  Underused Housing Tax Act ; and (2) Subsection (1) comes into force, or is deemed to have come into force, on January 1, 2022. 23 (1) Subsection 18.31(2) of the Act is replaced by the following: Determination of a question (2) If it is agreed under section 310 of the  Excise Tax Act , section 97.58 of the  Customs Act , section 51 of the  Air Travellers Security Act , section 204 of the  Excise Act, 2001 , section 62 of the  Softwood Lumber Products Export Act, 2006 , section 121 of the  Greenhouse Gas Pollution Pricing Act  or section 45 of the  Underused Housing Tax Act  that a question should be determined by the Court, sections 17.1, 17.2 and 17.4 to 17.8 apply, with any modifications that the circumstances require, in respect of the determination of the question. (2) Subsection (1) comes into force, or is deemed to have come into force, on January 1, 2022. 24 (1) Subsection 18.32(2) of the Act is replaced by the following: Provisions applicable to determination of a question (2) If an application has been made under section 311 of the  Excise Tax Act , section 52 of the  Air Travellers Security Charge Act , section 205 of the  Excise Act, 2001 , section 63 of the  Softwood Lumber Products Export Charge Act, 2006 , section 122 of the  Greenhouse Gas Pollution Pricing Act  or section 46 of the  Underused Housing Tax Act  for the determination of a question, the application or determination of the question must, subject to sec­ tion 18.33,  be determined in accordance with sections 17.1, 17.2 and 17.4 to 17.8, with any modifications that the circumstances require. (2) Subsection (1) comes into force, or is deemed to have come into force, on January 1, 2022. R.S., c. 1 (2nd Supp.) Customs Act 25 (1) The description of B in paragraph 97.29(1)(a) of the  Customs Act  is replaced by the following: B is the amount, if any, by which the amount assessed the transferee under subsection 325(2) of the  Excise Tax Act , subsection 160(2) of the  Income Tax Act , subsection 297(3) of the  Excise Act, 2001  and subsection 80(3) of the  Underused Housing Tax Act  in respect of the property exceeds the amount paid by the transferor in respect of the amount so assessed, and (2) Subsection (1) comes into force, or is deemed to have come into force, on January 1, 2022. 26 (1) Paragraph 107(5)(g.1) of the Act is replaced by the following: (g.1) an official of the Canada Revenue Agency solely for a purpose relating to the administration or enforcement of the  Canada Pension Plan , the  Excise Act , the  Excise Tax Act , the  Income Tax Act , the  Employment Insurance Act , the  Excise Act, 2001  or the  Underused Housing Tax Act ; (2) Subsection (1) comes into force, or is deemed to have come into force, on January 1, 2022. R.S., c. 1 (5th Supp.) Income Tax Act 27 (1) Paragraph 18(1)(t) of the  Income Tax Act  is amended by striking out “or” at the end of subparagraph (ii), by adding “or” at the end of subparagraph (iii) and by adding the following after subparagraph (iii): (iv) as interest under the  Underused Housing Tax Act ; (2) Subsection (1) comes into force, or is deemed to have come into force, on January 1, 2022. 28 (1) Subsection 164(2.01) of the Act is replaced by the following: Withholding of refunds (2.01) The Minister shall not, in respect of a taxpayer, refund, repay, apply to other debts or set-off amounts under this Act at any time unless all returns of which the Minister has knowledge and that are required to be filed by the taxpayer at or before that time under this Act, the  Excise Tax Act , the  Air Travellers Security Charge Act , the  Excise Act, 2001  and the  Underused Housing Tax Act  have been filed with the Minister. (2) Subsection (1) comes into force, or is deemed to have come into force, on January 1, 2022. 29 (1) The portion of subsection 221.2(2) of the Act before paragraph (a) is replaced by the following: Re-appropriation of amounts (2) If a particular amount was appropriated to an amount (in this section referred to as the “debt”) that is or may become payable by a person under this Act, the  Excise Tax Act , the  Air Travellers Security Charge Act , the  Excise Act, 2001  or the  Underused Housing Tax Act , the Minister may, on application by the person, appropriate the particular amount, or a part of it, to another amount that is or may become payable under any of those Acts and, for the purposes of any of those Acts, (2) Subsection (1) comes into force, or is deemed to have come into force, on January 1, 2022. 1999, c. 17; 2005, c. 38, s. 35 Canada Revenue Agency Act 30 (1) Paragraph (a) of the definition  program legislation  in section 2 of the  Canada Revenue Agency Act  is replaced by the following: (a) that the Governor in Council or Parliament authorizes the Minister, the Agency, the Commissioner or an employee of the Agency to administer or enforce, including (i) the  Excise Act , (ii) the  Excise Tax Act , (iii) the  Customs Act , (iv) the  Income Tax Act , (v) the  Air Travellers Security Charge Act , (vi) the  Excise Act, 2001 , (vii) the  Softwood Lumber Products Export Charge Act, 2006 , (viii) the  Greenhouse Gas Pollution Pricing Act , and (ix) the  Underused Housing Tax Act ; or (2) Subsection (1) comes into force, or is deemed to have come into force, on January 1, 2022. 2002, c. 9, s. 5 Air Travellers Security Charge Act 31 (1) Subsection 40(4) of the  Air Travellers Security Charge Act  is replaced by the following: Restriction (4) A refund shall not be paid until the person has filed with the Minister all returns and other records of which the Minister has knowledge that are required to be filed under this Act, the  Excise Tax Act , the  Income Tax Act , the  Excise Act, 2001  and the  Underused Housing Tax Act . (2) Subsection (1) comes into force, or is deemed to have come into force, on January 1, 2022. 2002 c. 22 Excise Act, 2001 32 (1) Paragraph 188(6)(a) of the  Excise Act, 2001  is replaced by the following: (a) the Minister under this Act, the  Excise Act , the  Excise Tax Act , the  Income Tax Act , the  Air Travellers Security Charge Act  and the  Underused Housing Tax Act ; or (2) Subsection (1) comes into force, or is deemed to have come into force, on January 1, 2022. 33 (1) Clause 188(7)(b)(ii)(A) of the Act is replaced by the following: (A) the Minister under this Act, the  Excise Act , the  Excise Tax Act , the  Income Tax Act , the  Air Travellers Security Charge Act  and the  Underused Housing Tax Act , or (2) Subsection (1) comes into force, or is deemed to have come into force, on January 1, 2022. 34 (1) Subsection 189(4) of the Act is replaced by the following: Restriction (4) A refund shall not be paid until the person has filed with the Minister or the Minister of Public Safety and Emergency Preparedness all returns and other records of which the Minister has knowledge and that are required to be filed under this Act, the  Excise Act , the  Excise Tax Act , the  Customs Act , the  Income Tax Act , the  Air Travellers Security Charge Act  and the  Underused Housing Tax Act . (2) Subsection (1) comes into force, or is deemed to have come into force, on January 1, 2022. 35 (1) The description of B in paragraph 297(1)(d) of the Act is replaced by the following: B is the amount, if any, by which the total of all amounts, if any, the transferee was assessed under subsection 325(2) of the  Excise Tax Act , subsection 160(2) of the  Income Tax Act  or subsec­ tion 80(3)  of the  Underused Housing Tax Act  in respect of the property exceeds the amount paid by the transferor in respect of the amounts so assessed, and (2) Subsection (1) comes into force, or is deemed to have come into force, on January 1, 2022. 2018, c. 12, s. 186 Greenhouse Gas Pollution Pricing Act 36 (1) Section 51 of the  Greenhouse Gas Pollution Pricing Act  is replaced by the following: Restriction on rebate 51 A rebate under this Division is not to be paid to a person at any time unless all returns of which the Minister has knowledge and that are required to be filed at or before that time by the person under this Part, the  Excise Tax Act , the  Income Tax Act , the  Air Travellers Security Charge Act , the  Excise Act, 2001  and the  Underused Housing Tax Act  have been filed with the Minister. (2) Subsection (1) comes into force, or is deemed to have come into force, on January 1, 2022. 37 (1) Section 54 of the Act is replaced by the following: Restriction — bankruptcy 54 If a trustee is appointed under the  Bankruptcy and Insolvency Act  to act in the administration of the estate or succession of a bankrupt, a rebate under this Part that the bankrupt was entitled to claim before the appointment must not be paid after the appointment unless all returns required to be filed in respect of the bankrupt under this Part, the  Excise Tax Act , the  Income Tax Act , the  Air Travellers Security Charge Act , the  Excise Act, 2001  and the  Underused Housing Tax Act  in respect of periods ending before the appointment have been filed and all amounts required under this Part and those Acts to be paid by the bankrupt in respect of those periods have been paid. (2) Subsection (1) comes into force, or is deemed to have come into force, on January 1, 2022. 38 (1) Subsection 108(7) of the Act is replaced by the following: Restriction on rebates (7) An amount under this section must not be rebated to a person at any time, unless all returns of which the Minister has knowledge and that are required to be filed at or before that time by the person under this Part, the  Excise Tax Act , the  Income Tax Act , the  Air Travellers Security Charge Act , the  Excise Act, 2001  and the  Underused Housing Tax Act  have been filed with the Minister. (2) Subsection (1) comes into force, or is deemed to have come into force, on January 1, 2022. 39 (1) Subsection 109(5) of the Act is replaced by the following: Restriction (5) An amount under this section must not be rebated to a person at any time, unless all returns of which the Minister has knowledge and that are required to be filed at or before that time by the person under this Part, the  Excise Tax Act , the  Income Tax Act , the  Air Travellers Security Charge Act , the  Excise Act, 2001  and the  Underused Housing Tax Act  have been filed with the Minister. (2) Subsection (1) comes into force, or is deemed to have come into force, on January 1, 2022. 40 (1) The description of B in paragraph 161(1)(d) of the Act is replaced by the following: B is the amount, if any, by which the amount assessed the transferee under subsection 325(2) of the  Excise Tax Act , paragraph 97.44(1)(b) of the  Customs Act , subsection 160(2) of the  Income Tax Act , subsection 297(3) of the  Excise Act, 2001  or subsection 80(3) of the  Underused Housing Tax Act  in respect of the property exceeds the amount paid by the transferor in respect of the amount so assessed, and (2) Subsection (1) comes into force, or is deemed to have come into force, on January 1, 2022. PART 3 Canada Emergency Business Account Definition of  CEBA loan 41 In this Part,  CEBA loan  means a loan provided by a Canadian financial institution as part of the Canada Emergency Business Account program established by Export Development Canada pursuant to an authorization made under subsection 23(1) of the  Export Development Act . Limitation or prescription period 42 (1) Subject to subsections (4) and (6), any action or proceedings to recover money owing under a CEBA loan must be taken no more than six years after the date of the default. Default (2) For the purposes of subsection (1), the date of the default is the earlier of the day on which the person making the claim first knew, or ought reasonably to have known, that the default had occurred. Deduction, set-off or compensation (3) Money owing by a person under a CEBA loan may be recovered at any time by way of deduction from, set-off against or compensation against any sum of money that may be payable by Her Majesty in right of Canada to the person, other than an amount payable under sec­ tion 122.61  of the  Income Tax Act . Acknowledgment of liability (4) If a person’s liability for money owing under a CEBA loan is acknowledged in accordance with subsection (5) at any time during or after the limitation or prescription period described in subsection (1), an action or proceedings to recover the money may, subject to subsection (6), be brought within six years after the date of the acknowledgment. Types of acknowledgment (5) An acknowledgment of liability means (a) a promise to pay the money owing, made by the person or their agent or mandatary or other representative; (b) an acknowledgment of the money owing, made by the person or their agent or mandatary or other representative, whether or not a promise to pay can be implied from it and whether or not it contains a refusal to pay; (c) a part payment by the person or their agent or mandatary or other representative of the money owing; or (d) an acknowledgment of the money owing, made in the course of proceedings under the  Bankruptcy and Insolvency Act  or any other legislation dealing with the payment of debts, by the person, their agent or mandatary or other representative or the trustee or administrator. Limitation or prescription period suspended (6) The running of a limitation or prescription period is suspended during any period in which it is prohibited to commence or continue an action or other proceedings against the person to recover money owing under a CEBA loan. Enforcement proceedings (7) This section does not apply in respect of an action or proceeding relating to the execution, renewal or enforcement of a judgment. Application 43 Section  42  applies irrespective of whether (a) the date of default is before the day on which this Part comes into force or on or after that day; and (b) the limitation or prescription period applicable before that day has expired. PART 4 School Ventilation Improvement Maximum payment of $100 million 44 (1) The Minister of Finance may make the following payments to the provinces and territories for the purpose of supporting ventilation improvement projects in schools: (a) to Ontario, a sum not exceeding $36,226,000; (b) to Quebec, a sum not exceeding $21,023,000; (c) to Nova Scotia, a sum not exceeding $2,674,000; (d) to New Brunswick, a sum not exceeding $2,294,000; (e) to Manitoba, a sum not exceeding $4,465,000; (f) to British Columbia, a sum not exceeding $11,906,000; (g) to Prince Edward Island, a sum not exceeding $898,000; (h) to Saskatchewan, a sum not exceeding $3,979,000; (i) to Alberta, a sum not exceeding $12,983,000; (j) to Newfoundland and Labrador, a sum not exceeding $1,631,000; (k) to Yukon, a sum not exceeding $607,000; (l) to the Northwest Territories, a sum not exceeding $635,000; and (m) to Nunavut, a sum not exceeding $679,000. Payments out of C.R.F. (2) Any amount payable under subsection (1) may be paid by the Minister of Finance out of the Consolidated Revenue Fund, at the times and in the manner, and on any terms and conditions, that the Minister of Finance considers appropriate. PART 5 Proof of Vaccination Maximum payment of $300 million 45 (1) The Minister of Health may make payments to the provinces and territories not exceeding $300 million in total for the purpose of supporting their coronavirus disease 2019 (COVID-19) proof-of-vaccination initiatives, with the amount of each payment to be determined by the Minister of Health. Payments out of C.R.F. (2) Any amount payable under subsection (1) may be paid by the Minister of Health out of the Consolidated Revenue Fund, at the times and in the manner, and on any terms and conditions, that the Minister of Health considers appropriate. PART 6 COVID-19 Tests Payments out of C.R.F. 46 (1) The Minister of Health may make payments, the total of which may not exceed $1.72 billion, out of the Consolidated Revenue Fund for any expenses incurred on or after April 1, 2021 in relation to coronavirus disease 2019 (COVID-19) tests. Report (2) Within three months after the day on which this section comes into force, and every three months
after that, the Minister of Health must prepare a report setting out the number of payments made and
the total amount paid under subsection (1) should any payments be made under the Act during that
period, the number of tests purchased and how they were distributed, and cause it to be tabled in each
House of Parliament on any of the first 15 days on which that House is sitting after the report is
completed. PART 7 1996, c. 23 Employment Insurance Act 47 Subsections 12(2.3) to (2.5) of the  Employment Insurance Act  are replaced by the following: General maximum — exception for seasonal workers (2.3) Despite subsection (2), the maximum number of weeks for which benefits may be paid in a benefit period to a claimant because of a reason other than those mentioned in subsection (3) shall be determined in accordance with the table set out in Schedule V by reference to the regional rate of unemployment that applies to the claimant and the number of hours of insurable employment of the claimant in their qualifying period if (a) the following conditions are met: (i) the date on which a benefit period for the claimant is established falls within the period beginning on September 26, 2021 and ending on October 29, 2022, (ii) on the date on which the benefit period is established, the claimant is ordinarily resident in a region described in Schedule VI, (iii) in the 260 weeks before the date on which the benefit period referred to in subparagraph (i) begins, at least three benefit periods were established during which regular benefits were paid or payable, and (iv) at least two of the benefit periods referred to in subparagraph (iii) began around the same time of year as the benefit period referred to in subparagraph (i) began; or (b) the conditions referred to in subparagraphs (a)(i) and (ii) are met and the claimant had met the criteria set out in paragraphs 77.992(2)(b) to (d) of the  Employment Insurance Regulations  — taking into  account  subsections 77.992(3) and (4) of those Regulations — in respect of a benefit period established for the claimant on a date within the period referred to in paragraph 77.992(2)(a) of those Regulations. Establishment of benefit period — presumption (2.4) For the purposes of subparagraph (2.3)(a)(iii), a claimant’s benefit period established before the beginning of the 260-week period is considered to have been established within the 260-week period if the claimant received a notification of payment or non-payment with respect to any week that falls within that 260-week period. Beginning of benefit period — presumption (2.5) For the purposes of subparagraph (2.3)(a)(iv), a benefit period in a previous year is considered to have begun around the same time of year if it began during the period that begins eight weeks before and ends eight weeks after the week that is (a) 52 weeks before the first week of the benefit period referred to in subparagraph (2.3)(a)(i); (b) 104 weeks before the first week of the benefit period referred to in subparagraph (2.3)(a)(i); (c) 156 weeks before the first week of the benefit period referred to in subparagraph (2.3)(a)(i); (d) 208 weeks before the first week of the benefit period referred to in subparagraph (2.3)(a)(i); or (e) 260 weeks before the first week of the benefit period referred to in subparagraph (2.3)(a)(i). 48 Schedule VI to the Act is amended by replacing the reference after the heading “SCHEDULE VI” with the following: (Subparagraph 12(2.3)(a)(ii))