Short Title Short title 1 This Act may be cited as the  Budget Implementation Act, 2022, No. 1 . PART 1 Amendments to the Income Tax Act and Other Legislation R.S., c. 1 (5th Supp.) Income Tax Act 2 (1) Subsection 8(1) of the  Income Tax Act  is amended by striking out “and” at the end of paragraph (r), by adding “and” at the end of paragraph (s) and by adding the following after paragraph (s): Labour mobility deduction (t) if the taxpayer is an eligible tradesperson for the year, an amount equal to the lesser of (i) $4,000, and (ii) the total of all amounts each of which is a temporary relocation deduction of the taxpayer for the year in respect of an eligible temporary relocation of the taxpayer. (2) Section 8 of the Act is amended by adding the following after subsection (13): Labour mobility deduction — interpretation (14) For the purposes of this subsection and para­ graph (1)(t), (a) a taxpayer is an eligible tradesperson for a taxation year if, in the taxation year, the taxpayer has income from employment as a tradesperson or apprentice and performs their duties of employment in construction activities described in subsection 238(1) of the  Income Tax Regulations ; (b) a temporary work location of a taxpayer is a location in Canada (i) at which the taxpayer performs their duties of employment under a temporary employment contract, and (ii) that is not situated in the locality where the taxpayer is ordinarily employed or carrying on business; (c) an eligible temporary relocation of a taxpayer is a temporary relocation that meets the following conditions: (i) the relocation is undertaken by the taxpayer to enable the taxpayer to perform their duties of employment as an eligible tradesperson at one or more temporary work locations of the taxpayer within the same locality, (ii) prior to the relocation, the taxpayer ordinarily resided at a residence in Canada (in this subsection referred to as the “ordinary residence”), (iii) the taxpayer was required by their duties of employment referred to in subparagraph (i) to be away from the ordinary residence for a period of not less than 36 hours, (iv) during the temporary relocation, the taxpayer temporarily resided at one or more lodgings in Canada (in this subsection referred to as the “temporary lodging”), and (v) the distance between the ordinary residence and each temporary work location of the taxpayer referred to in subparagraph (i) is not less than 150 kilometres greater than the distance between each temporary lodging referred in subparagraph (iv) and each temporary work location of the taxpayer referred to in subparagraph (i); (d) subject to paragraph (e), an eligible temporary relocation expense of a taxpayer for a taxation year is a reasonable expense incurred by the taxpayer during the taxation year, the previous taxation year or prior to February 1 of the following taxation year, in respect of (i) transportation for one round trip per eligible temporary relocation by the taxpayer between the ordinary residence and the temporary lodging, (ii) meals consumed by the taxpayer during the round trip described in subparagraph (i), and (iii) the taxpayer’s temporary lodging if, throughout the period of the taxpayer’s temporary relocation, (A) the taxpayer maintains their ordinary residence as their principal place of residence, and (B) the ordinary residence remains available for the taxpayer’s occupancy and is not rented to any other person; (e) an eligible temporary relocation expense described in paragraph (d) does not include an expense incurred by the taxpayer to the extent that (i) the expense is deducted (other than under paragraph (1)(t)) in computing the taxpayer’s income for any taxation year, (ii) the expense was deductible under paragraph (1)(t) by the taxpayer for the immediately preceding taxation year, or (iii) the taxpayer is entitled to receive a reimbursement, allowance or any other form of assistance (other than an amount that is included in computing the income for any taxation year of the taxpayer and that is not deductible in computing the income of the taxpayer) in respect of the expense; and (f) a taxpayer’s temporary relocation deduction for a taxation year in respect of an eligible temporary relocation of the taxpayer is the lesser of (i) the total eligible temporary relocation expenses of the taxpayer for the taxation year incurred in respect of the eligible temporary relocation, and (ii) half of the taxpayer’s total income for the taxation year from employment as an eligible  tradesperson  at all temporary work locations referred to in subparagraph (c)(i) in respect of the eligible temporary relocation (computed without reference to this section). (3) Subsections (1) and (2) apply to the 2022 and subsequent taxation years. 3 (1) Subsection 13(2) of the Act is replaced by the following: Recapture — Class 10.1 Passenger Vehicle (2) Notwithstanding subsection 13(1), where an excess amount is determined under that subsection at the end of a taxation year in respect of a passenger vehicle having a cost to a taxpayer in excess of $20,000 or such other amount as may be prescribed, unless it was, at any time,  designated immediate expensing property  as defined in subsection 1104(3.1) of the  Income Tax Regulations , that excess amount shall not be included in computing the taxpayer’s income for the year but shall be deemed, for the purposes of B in the definition  undepreciated capital cost  in subsection 13(21), to be an amount included in the taxpayer’s income for the year by reason of this section. (2) The portion of paragraph 13(7)(i) of the Act before subparagraph (ii) is replaced by the following: (i) if the cost to a taxpayer of a  zero-emission passenger vehicle  exceeds the prescribed amount in subsection 7307(1.1) of the  Income Tax Regulations , or if the cost of a passenger vehicle that was, at any time,  designated immediate expensing property  as defined in subsection 1104(3.1) of the  Income Tax Regulations  exceeds the prescribed amount in subsection 7307(1) of the  Income Tax Regulations , (i) the capital cost to the taxpayer of the vehicle is deemed to be equal to the prescribed amount under subsection 7307(1) or (1.1), as the case may be, and (3) Subsections (1) and (2) are deemed to have come into force for taxation years ending on or after April 19, 2021. 4 (1) The portion of paragraph 81(1)(h) before subparagraph (i) of the Act is replaced by the following: Social assistance (h) where the taxpayer is an individual (other than a trust), a social assistance payment (other than a prescribed payment) ordinarily made on the basis of a means, needs or income test under a program provided for by an Act of Parliament, a law of a province or a law of an  Indigenous governing body  (as defined in section 2 of the  Children’s Special Allowances Act ), to the extent that it is received directly or indirectly by the taxpayer for the benefit of another individual (other than the taxpayer’s spouse or common-law partner or a person who is related to the taxpayer or to the taxpayer’s spouse or common-law partner), if (2) The portion of paragraph 81(1)(h.1) before subparagraph (i) of the Act is replaced by the following: Social assistance for informal care programs (h.1) if the taxpayer is an individual (other than a trust), a social assistance payment ordinarily made on the basis of a means, needs or income test provided for under a program of the Government of Canada, the government of a province or of an  Indigenous governing body  (as defined in section 2 of the  Children’s Special Allowances Act ), to the extent that it is received directly or indirectly by the taxpayer for the benefit of a particular individual, if (3) Subsections (1) and (2) are deemed to have come into force on January 1, 2020. 5 (1) Paragraph (a) of the description of B in subsection 118.041(3) of the Act is replaced by the following: (a) $20,000, and (2) Paragraphs 118.041(5)(a) and (b) of the Act are replaced by the following: (a) a maximum of $20,000 of qualifying expenditures for a taxation year in respect of a qualifying individual can be claimed under subsection (3) by the qualifying individual and all eligible individuals in respect of the qualifying individual; (b) if there is more than one qualifying individual in respect of an eligible dwelling, a maximum of $20,000 of qualifying expenditures for a taxation year in respect of the eligible dwelling can be claimed under subsection (3) by the qualifying individuals and all eligible individuals in respect of the qualifying individuals; and (3) Subsections (1) and (2) apply to the 2022 and subsequent taxation years. 6 (1) Subparagraph 118.3(1)(a.1)(ii) of the Act is replaced by the following: (ii) is required to be administered at least two times each week for a total duration averaging not less than 14 hours a week, and (2) The portion of subsection 118.3(1.1) of the Act before paragraph (a) is replaced by the following: Time spent on therapy (1.1) For the purpose of paragraph 118.3(1)(a.1), in determining whether therapy is required to be administered at least two times each week for a total duration averaging not less than an average of 14 hours a week, the time spent on administering therapy (3) Paragraphs 118.3(1.1)(b) to (d) of the Act are replaced by the following: (b) in the case of therapy that requires (i) a regular dosage of medication that is required to be adjusted on a daily basis, includes time spent on activities that are directly related to the determination of the dosage of the medication, and (ii) the daily consumption of a medical food or medical formula to limit intake of a particular compound to levels required for the proper development or functioning of the body, includes the time spent on activities that are directly related to the determination of the amount of the compound that can be safely consumed; (c) in the case of (i) a child who is unable to perform the activities related to the administration of the therapy as a result of the child’s age, includes the time spent by another person to perform or supervise those activities for the child, and (ii) an individual who is unable to perform the activities related to the administration of the therapy because of the effects of an impairment or impairments in physical or mental functions, includes the time required to be spent by another person to assist the individual in performing those activities; and (d) does not include time spent on (i) activities (other than activities described in paragraph (b)) related to dietary or exercise restrictions or regimes, (ii) travel time, (iii) medical appointments (other than medical appointments to receive therapy or to determine the daily dosage of medication, medical food or medical formula), (iv) shopping for medication, or (v) recuperation after therapy (other than medically required recuperation). (3.1) Section 118.3 of the Act is amended by adding the following after subsection (1.1): Deeming (1.2) Despite subsection (1.1), an individual who is diagnosed with type 1 diabetes mellitus is deemed to require therapy to be administered at least two times each week for a total duration averaging not less than 14 hours a week. (4) Subsections (1) to (3.1) apply to the 2021 and subsequent taxation years in respect of certificates described in paragraph 118.3(1)(a.2) or (a.3) of the  Income Tax Act  that are filed with the Minister of National Revenue after this Act receives royal assent. 7 (1) Subparagraphs 118.4(1)(c.1)(i) to (iii) of the Act are replaced by the following: (i) attention, (ii) concentration, (iii) memory, (iv) judgement, (v) perception of reality, (vi) problem solving, (vii) goal setting, (viii) regulation of behaviour and emotions, (ix) verbal and non-verbal comprehension, and (x) adaptive functioning; (2) Subsection (1) applies to the 2021 and subsequent taxation years in respect of certificates described in paragraph 118.3(1)(a.2) or (a.3) of the  Income Tax Act  that are filed with the Minister of National Revenue after this Act receives royal assent. 8 (1) Subsection 122.5(3.001) of the Act is replaced by the following: COVID-19 — additional deemed payment (3.001) An eligible individual in relation to a month specified for a taxation year who files a return of income for the taxation year is deemed to have paid during the specified month on account of their tax payable under this Part for the taxation year an amount determined by the formula A − B − C where A is the total of (a) $580, (b) $580 for the qualified relation, if any, of the individual in relation to the specified month, (c) if the individual has no qualified relation in relation to the specified month and is entitled to deduct an amount for the taxation year under subsection 118(1) because of paragraph (b) of the description of B in that subsection in respect of a qualified dependant of the individual in relation to the specified month, $580, (d) $306 times the number of qualified dependants of the individual in relation to the specified month, other than a qualified dependant in respect of whom an amount is included under paragraph (c) in computing the total for the specified month, (e) if the individual has no qualified relation and has one or more qualified dependants, in relation to the specified month, $306, and (f) if the individual has no qualified relation and no qualified dependant, in relation to the specified month, the lesser of $306 and 2% of the amount, if any, by which the individual’s income for the taxation year exceeds $9,412; B is 5% of the amount, if any, by which the individual’s adjusted income for the taxation year in relation to the specified month exceeds $37,789; and C is the total amount that the eligible individual is deemed to have paid under subsection (3) on account of their tax payable for the specified months of July 2019, October 2019, January 2020 and April 2020. (2) Subsection (1) is deemed to have come into effect on March 25, 2020. 9 (1) Paragraph (i) of the definition  eligible individual  in section 122.6 of the Act is replaced by the following: (i) an individual shall not fail to qualify as a parent (within the meaning assigned by section 252) of another individual solely because of the receipt of a social assistance amount that is payable under a program of the Government of Canada, the government of a province or an  Indigenous governing body  (as defined in section 2 of the  Children’s Special Allowances Act ) for the benefit of the other individual; ( particulier admissible ) (2) Subsection (1) is deemed to have come into force on January 1, 2020. 10 (1) Subsection 122.7(1.2) of the Act is replaced by the following: Receipt of social assistance (1.2) For the purposes of applying the definitions  eligible dependant  and  eligible individual  in subsection (1) for a taxation year, an individual shall not fail to qualify as a parent (within the meaning assigned by section 252) of another individual solely because of the receipt of a social assistance amount that is payable under a program of the Government of Canada, the government of a province or an  Indigenous governing body  (as defined in section 2 of the  Children’s Special Allowances Act ) for the benefit of the other individual, unless the amount is a special allowance under the  Children’s Special Allowances Act  in respect of the other individual in the taxation year. (2) Subsection (1) is deemed to have come into force on January 1, 2020. 11 (1) The definitions  eligible individual ,  qualified dependant  and  qualified relation  in subsection 122.8(1) of the Act are replaced by the following: eligible individual , in relation to a month specified for a taxation year, means an individual (other than a trust) who (a) has, before the specified month, attained the age of 19 years; or (b) was, at any time before the specified month, (i) a parent who resided with their child, or (ii) married or in a common-law partnership. ( particulier admissible ) qualified dependant , of an individual in relation to a month specified for a taxation year, means a person who at the beginning of the specified month (a) is the individual’s child or is dependent for support on the individual or on the individual’s cohabiting spouse or common-law partner; (b) resides with the individual; (c) is under the age of 19 years; (d) is not an eligible individual in relation to the specified month; and (e) is not a qualified relation of any individual in relation to the specified month. ( personne à charge admissible ) qualified relation , of an individual in relation to a month specified for a taxation year, means the person, if any, who, at the beginning of the specified month, is the individual’s cohabiting spouse or common-law partner. ( proche admissible ) (2) Subsection 122.8(2) of the Act is replaced by the following: Persons not eligible or qualified (2) Despite subsection (1), a person is not an eligible individual, is not a qualified relation and is not a qualified dependant, in relation to a month specified for a taxation year, if the person (a) died before the specified month; (b) is confined to a prison or similar institution for a period of at least 90 days that includes the first day of the specified month; (c) is at the beginning of the specified month a non-resident person, other than a non-resident person who (i) is at that time the cohabiting spouse or  common- law partner of a person who is deemed under subsection 250(1) to be resident in Canada throughout the taxation year that includes the first day of the specified month, and (ii) was resident in Canada at any time before the specified month; (d) is at the beginning of the specified month a person described in paragraph 149(1)(a) or (b); or (e) is a person in respect of whom a special allowance under the  Children’s Special Allowances Act  is payable for the specified month. (3) Subsections 122.8(4) to (8) of the Act are replaced by the following: Deemed payment on account of tax (4) An eligible individual in relation to a month specified for a taxation year who files a return of income for the taxation year is deemed to have paid, during the specified month, on account of their tax payable under this Part for the taxation year, an amount equal to the amount, if any, determined by the formula (A + B + C × D) × E where A is the amount specified by the Minister of Finance for an eligible individual in relation to the specified month for the province (in this subsection and subsection (6) referred to as the “relevant province”) in which the eligible individual resides at the beginning of the specified month; B is (a) the amount specified by the Minister of Finance for a qualified relation in relation to the specified month for the relevant province, if (i) the eligible individual has a qualified relation at the beginning of the specified month, or (ii) subparagraph (i) does not apply and the eligible individual has a qualified dependant at the beginning of the specified month, and (b) in any other case, nil; C is the amount specified by the Minister of Finance for a qualified dependant in relation to the specified month for the relevant province; D is the number of qualified dependants of the eligible individual at the beginning of the specified month, other than a qualified dependant in respect of whom an amount is included because of subparagraph (a)(ii) of the description of B in relation to the specified month; and E is (a) 1.1, if there is a census metropolitan area, as determined in the last census published by Statistics Canada before the taxation year, in the relevant province and the individual does not reside in a census metropolitan area at the beginning of the specified month, and (b) 1, in any other case. Shared-custody parent (4.1) Despite subsection (4), if an  eligible individual  is a  shared-custody parent  (as defined in section 122.6, but the definition  qualified dependent  in that section having the meaning assigned by subsection (1)) in respect of one or more qualified dependants at the beginning of a month, the amount deemed by subsection (4) to have been paid during a specified month is equal to the amount determined by the formula 0.5(A + B) where A is the amount determined under subsection (4), calculated without reference to this subsection; and B is the amount determined under subsection (4), calculated without reference to this subsection and subparagraph (b)(ii) of the definition  eligible individual  in section 122.6. Months specified (4.2) For the purposes of this section, the months specified for a taxation year are April, July and October of the immediately following taxation year and January of the second immediately following taxation year. Authority to specify amounts (5) The Minister of Finance may specify amounts for a province in relation to a month specified for a taxation year for the purposes of this section. If the Minister of Finance does not specify a particular amount that is relevant for the purposes of this section, that particular amount is deemed to be nil for the purpose of applying this section. Deemed rebate in respect of fuel charges (6) The amount deemed by this section to have been paid during a specified month on account of tax payable for a taxation year is deemed to have been paid during the specified month as a rebate in respect of charges levied under Part 1 of the  Greenhouse Gas Pollution Pricing Act  in respect of the relevant province. Only one eligible individual (7) If an individual is a qualified relation of another individual in relation to a month specified for a taxation year and both those individuals would be, but for this subsection, eligible individuals in relation to the specified month, only the individual that the Minister designates is the eligible individual in relation to the specified month. Exception — qualified dependant (8) If a person would, if this Act were read without reference to this subsection, be the qualified dependant of two or more individuals, in relation to a month specified for a taxation year, (a) the person is deemed to be a qualified dependant, in relation to that month, of the one of those individuals on whom those individuals agree; (b) in the absence of an agreement referred to in paragraph (a), the person is deemed to be, in relation to that month, a qualified dependant of the individuals, if any, who are, at the beginning of that month,  eligible individuals  (as defined in section 122.6, but the definition  qualified dependant  in that section having the meaning assigned by subsection (1)) in respect of that person; and (c) in any other case, the person is deemed to be, in relation to that month, a qualified dependant only of the individual that the Minister designates. Notification to Minister (8.1) An individual shall notify the Minister of the occurrence of any of the following events before the end of the month following the month in which the event occurs: (a) the individual ceases to be an eligible individual; (b) a person becomes or ceases to be the individual’s qualified relation; and (c) a person ceases to be a qualified dependant of the individual, otherwise than because of attaining the age of 19 years. (4) Subsections (1) to (3) apply to payments made after June 2022 in respect of the 2021 and subsequent taxation years. 12 (1) The Act is amended by adding the following after section 125.1: Definitions 125.2 (1) The following definitions apply in this section. adjusted business income , of a corporation for a taxation year, has the same meaning as in Part LII of the  Income Tax Regulations . ( revenu rajusté tiré d’une entreprise ) cost of capital , of a corporation for a taxation year, has the same meaning as in Part LII of the  Income Tax Regulations . ( coût en capital ) cost of labour , of a corporation for a taxation year, has the same meaning as in Part LII of the  Income Tax Regulations . ( coût en main-d’oeuvre ) zero-emission technology manufacturing profits , of a corporation for a taxation year, means the amount determined by the formula A × B × C where A is the corporation’s adjusted business income for the taxation year; B is the fraction determined by the formula D ÷ E where D is the total of the corporation’s ZETM cost of capital and ZETM cost of labour for the taxation year, and E is the total of the corporation’s cost of capital and cost of labour for the taxation year; and C is (a) if the fraction determined for B is at least 0.9, the fraction determined by the formula F ÷ G where F is the amount determined for E, and G is the amount determined for D; and (b) 1, in any other case. ( bénéfices de fabrication de technologies à zéro émission ) ZETM cost of capital , of a corporation for a taxation year, has the same meaning as in Part LII of the  Income Tax Regulations . ( coût en capital de FTZE ) ZETM cost of labour , of a corporation for a taxation year, has the same meaning as in Part LII of the  Income Tax Regulations . ( coût en main-d’œuvre de FTZE ) Zero-emission technology manufacturing (2) There may be deducted from the tax otherwise payable under this Part by a corporation for a taxation year the amount determined by the formula (A × B) + (C × D) where A is (a) 0.075, if the taxation year begins after 2021 and before 2029, (b) 0.05625, if the taxation year begins after 2028 and before 2030, (c) 0.0375, if the taxation year begins after 2029 and before 2031, (d) 0.01875, if the taxation year begins after 2030 and before 2032, and (e) nil, in any other case; B is the least of (a) the corporation’s zero-emission technology manufacturing profits for the taxation year, (b) the amount of the corporation’s adjusted business income for the taxation year (determined without reference to section 5203 of the  Income Tax Regulations ) less (i) if the corporation was a Canadian- controlled  private corporation throughout the taxation year, the least of the amounts, if any, determined under paragraphs 125(1)(a) to (c) in respect of the corporation for the taxation year, and (ii) in any other case, nil, and (c) the amount, if any, by which the corporation’s taxable income for the taxation year exceeds the total of (i) if the corporation was a Canadian- controlled  private corporation throughout the taxation year, the least of the amounts, if any, determined under paragraphs 125(1)(a) to (c) in respect of the corporation for the taxation year, (ii) the corporation’s  aggregate investment income  (as defined in subsection 129(4)) for the taxation year, and (iii) the amount determined by multiplying the total of the amounts deducted under subsection 126(2) from its tax for the taxation year otherwise payable under this Part, by the relevant factor for the taxation year; C is (a) 0.045, if the taxation year begins after 2021 and before 2029, (b) 0.03375, if the taxation year begins after 2028 and before 2030, (c) 0.0225, if the taxation year begins after 2029 and before 2031, (d) 0.01125, if the taxation year begins after 2030 and before 2032, and (e) nil, in any other case; and D is (a) if the corporation was a Canadian-controlled private corporation throughout the taxation year, the lesser of (i) the least of the amounts, if any, determined under paragraphs 125(1)(a) to (c) in respect of the corporation for the taxation year, and (ii) the amount determined by the formula E − F where E is the corporation’s zero-emission technology manufacturing profits for the taxation year, and F is the amount determined for B, and (b) nil, in any other case. (2) Subsection (1) is deemed to have come into force on January 1, 2022. 13 Section 125.4 of the Act is amended by adding the following after subsection (1): COVID-19 — production commencement time (1.1) The reference to “two years” in subparagraph (b)(iii) of the definition  production commencement time  in subsection (1) is to be read as a reference to “three years” in respect of film or video productions for which the labour expenditure of the corporation in respect of the production for the taxation year ending in 2020 or 2021 was greater than nil. 14 (1) Section 125.7 of the Act is amended by adding the following after subsection (15): Extension of time by Minister (16) For the purposes of determining whether an eligible entity is a qualifying entity, a qualifying recovery entity or a qualifying renter, the Minister may, at any time, extend the time for filing an application under this section. (2) Subsection (1) is deemed to have come into force on April 11, 2020. 15 (1) The definition  earned income  in subsection 146(1) of the Act is amended by adding the following after paragraph (b): (b.01) an amount included under paragraph 56(1)(n) in computing the taxpayer’s income for a period in the year throughout which the taxpayer was resident in Canada in connection with a program that consists primarily of research and does not lead to a diploma from a college or a collège d’enseignement général et professionnel, or a bachelor, masters, doctoral or equivalent degree, (2) Subject to subsection (3), subsection (1) applies in respect of income received in the 2021 and subsequent taxation years. (3) Before 2026, the taxpayer may file an election with the Minister of National Revenue to include income that is described in paragraph (b.01) of the definition  earned income  in subsection 146(1) of the Act, and received by the taxpayer after 2010 and before 2021, for the purposes of computing the taxpayer’s  RRSP deduction limit  (as defined in that subsection) on or after the date the election is filed. 16 (1) The definition  charitable purposes  in subsection 149.1(1) of the Act is replaced by the following: charitable purposes  includes making qualifying disbursements; ( fins de bienfaisance ) (2) Paragraph (a.1) of the definition  charitable organization  in subsection 149.1(1) of the Act is replaced by the following: (a.1) all the resources of which are devoted to charitable activities carried on by the organization itself or to making qualifying disbursements, (3) Subsection 149.1(1) of the Act is amended by adding the following in alphabetical order: grantee organization  includes a person, club, society, association or organization or prescribed entity, but does not include a qualified donee; ( organisation donataire ) qualifying disbursement  means a disbursement by a charity, by way of a gift or by otherwise making resources available,  (a) subject to subsection (6.001), to a qualified donee, or (b) to a grantee organization, if (i) the disbursement is in furtherance of a charitable purpose (determined without reference to the definition  charitable purposes  in this subsection) of the charity, (ii) the charity ensures that the disbursement is exclusively applied to charitable activities in furtherance of a charitable purpose of the charity, and (iii) the charity maintains documentation sufficient to demonstrate (A) the purpose for which the disbursement is made, and (B) that the disbursement is exclusively applied by the grantee organization to charitable activities in
furtherance of a charitable purpose of the charity; ( versement admissible ) (4) Paragraphs 149.1(2)(b) and (c) of the Act are replaced by the following: (b) fails to expend in any taxation year, on charitable activities carried on by it and by way of gifts made by it that are qualifying disbursements, amounts the total of which is at least equal to the organization’s disbursement quota for that year; or (c) makes a disbursement, other than (i) a disbursement made in the course of charitable activities carried on by it, or (ii) a qualifying disbursement. (5) Paragraphs 149.1(3)(b) and (b.1) of the Act are replaced by the following: (b) fails to expend in any taxation year, on charitable activities carried on by it and by way of gifts made by it that are qualifying disbursements, amounts the total of which is at least equal to the foundation’s disbursement quota for that year; (b.1) makes a disbursement, other than (i) a disbursement made in the course of charitable activities carried on by it, or (ii) a qualifying disbursement; (6) Paragraphs 149.1(4)(b) and (b.1) of the Act are replaced by the following: (b) fails to expend in any taxation year, on charitable activities carried on by it and by way of gifts made by it that are qualifying disbursements, amounts the total of which is at least equal to the foundation’s disbursement quota for that year; (b.1) makes a disbursement, other than (i) a disbursement made in the course of charitable activities carried on by it, or (ii) a qualifying disbursement; (7) Paragraph 149.1(4.1)(d) of the Act is replaced by the following: (d) of a registered charity, if it has in a taxation year received a gift of property (other than a designated gift) from another registered charity with which it does not deal at arm’s length and it has expended, before the end of the next taxation year, in addition to its disbursement quota for each of those taxation years, an amount that is less than the fair market value of the property, on charitable activities carried on by it or by way of gifts that are qualified disbursements to qualified donees or grantee organizations, with which it deals at arm’s length; (8) Subsection 149.1(6) of the Act is replaced by the following: Devotion of resources — charitable activity (6) A charitable organization shall be considered to be devoting its resources to charitable activities carried on by it to the extent that it uses those resources in carrying on a related business. Qualifying disbursement limit — charitable organizations (6.001) In any taxation year, disbursements of income of a charitable organization by way of gifts to a qualified donee (other than disbursements of income to a registered charity that the Minister has designated in writing as a charity associated with the charitable organization) in excess of 50% of the charitable organization’s income for that year are not qualifying disbursements. (9) Subsection 149.1(10) of the Act is repealed. (10) Subsections 149.1(20) and (21) of the Act are replaced by the following: Rule regarding disbursement excess (20) Where a registered charity has expended a disbursement excess for a taxation year, the charity may, for the purpose of determining whether it complies with the requirements of paragraph (2)(b), (3)(b) or (4)(b), as the case may be, for the immediately preceding taxation year of the charity and five or less of its immediately subsequent taxation years, include in the computation of the amounts expended on charitable activities carried on by it and by way of gifts made by it that are qualifying disbursements, such portion of that disbursement excess as was not so included under this subsection for any preceding taxation year. Definition of  disbursement excess (21) For the purpose of subsection (20),  disbursement excess , for a taxation year of a charity, means the amount, if any, by which the total of amounts expended in the year by the charity on charitable activities carried on by it and by way of gifts made by it that are qualifying disbursements exceeds its disbursement quota for the year. 17 (1) Paragraph 152(1.2)(d) of the Act is replaced by the following: (d) if the Minister determines the amount deemed by subsection 122.5(3), (3.001) or 122.8(4) to have been paid by an individual for a taxation year to be nil, subsection (2) does not apply to the determination unless the individual requests a notice of determination from the Minister. (2) Subsection (1) applies to payments made after June 2022 in respect of the 2021 and subsequent taxation years. 18 (1) Paragraph 160.1(1)(b) of the Act is replaced by the following: (b) the taxpayer shall pay to the Receiver General interest at the prescribed rate on the excess (other than any portion thereof that can reasonably be considered to arise as a consequence of the operation of section 122.5, 122.61 or 122.8) from the day it became payable to the date of payment. (2) Section 160.1 of the Act is amended by adding the following after subsection (1.1): Liability for refund — Climate Action Incentive (1.2) If a person is a qualified relation of an individual (within the meaning assigned by subsection 122.8(1)), in relation to one or more months specified for a taxation year, the person and the individual are jointly and severally, or solidarily, liable to pay the lesser of (a) any excess described in subsection (1) that was refunded in respect of the taxation year to, or applied to a liability of, the individual as a consequence of the operation of section 122.8; and (b) the total of the amounts deemed by subsection 122.8(4) to have been paid by the individual during those specified months. (3) Subsection 160.1(2) of the Act is replaced by the following: Liability under other provisions (2) Subsections (1.1) and (1.2) do not limit a person’s liability under any other provision of this Act. (4) Subsection 160.1(3) of the Act is replaced by the following: Assessment (3) The Minister may at any time assess a taxpayer in respect of any amount payable by the taxpayer because of any of subsections (1) to (1.2) or for which the taxpayer is liable because of subsection (2.1) or (2.2), and the provisions of this Division (including, for greater certainty, the provisions in respect of interest payable) apply, with any modifications that the circumstances require, in respect of an assessment made under this section, as though it were made under section 152 in respect of taxes payable under this Part, except that no interest is payable on an amount assessed in respect of an excess referred to in subsection (1) that can reasonably be considered to arise as a consequence of the operation of section 122.5, 122.61 or 122.8. (5) Subsections (1) to (4) apply to payments made after June 2022 in respect of the 2021 and subsequent taxation years. 19 (1) Paragraph 163(2)(c.4) of the Act is replaced by the following: (c.4) the amount, if any, by which (i) the total of all amounts each of which is an amount that would be deemed by section 122.8 to be paid by that person during a month specified for the year or, where that person is the  qualified relation  of an individual in relation to that specified month (within the meaning assigned by subsection 122.8(1)), by that individual, if that total were calculated by reference to the information provided in the person’s  return of income  (within the meaning assigned by subsection 122.8(1)) for the year exceeds (ii) the total of all amounts each of which is an amount that is deemed by section 122.8 to be paid by that person or by an individual of whom the person is the  qualified relation  in relation to a month specified for the year (within the meaning assigned by subsection 122.8(1)), (2) Subsection (1) applies to payments made after June 2022 in respect of the 2021 and subsequent taxation years. 20 (1) Section 164 of the Act is amended by adding the following after subsection (2.2): Application respecting refunds — Climate Action Incentive (2.21) Where an amount deemed under section 122.8 to be paid by an individual during a month specified for a taxation year is applied under subsection (2) to a liability of the individual and the individual’s return of income for the year is filed on or before the individual’s balance-due day for the year, the amount is deemed to have been so applied on the day on which the amount would have been refunded if the individual were not liable to make a payment to Her Majesty in right of Canada. (2) The portion of subsection 164(3) of the Act before paragraph (a) is replaced by the following: Interest on refunds and repayments (3) If, under this section, an amount in respect of a taxation year (other than an amount, or a portion of the amount, that can reasonably be considered to arise from the operation of section 122.5, 122.61, 122.8 or 125.7) is refunded or repaid to a taxpayer or applied to another liability of the taxpayer, the Minister shall pay or apply interest on it at the prescribed rate for the period that begins on the day that is the latest of the days referred to in the following paragraphs and that ends on the day on which the amount is refunded, repaid or applied: (3) Subsections (1) and (2) apply to payments made after June 2022 in respect of the 2021 and subsequent taxation years. 21 Paragraph 168(1)(f) of the Act is replaced by the following: (f) in the case of a registered charity, registered Canadian amateur athletic association or registered journalism organization, accepts a gift the granting of which was expressly or implicitly conditional on the charity, association or organization making a gift to another person, club, society, association or organization other than a qualified donee. 22 (1) Subsection 188(1.2) of the Act is replaced by the following: Winding-up period (1.2) In this Part, the winding-up period of a charity is the period (a) that begins immediately after the earliest of the days on which (i) the Minister issues a notice of intention to revoke the registration of the charity under any of subsections 149.1(2) to (4.1) and 168(1), (ii) the charity becomes a listed terrorist entity, and (iii) it is determined, under subsection 7(1) of the  Charities Registration (Security Information) Act , that a certificate served in respect of the charity under subsection 5(1) of that Act is reasonable on the basis of information and evidence available, and (b) that ends on the day that is the latest of (i) the day, if any, on which the charity files a return under subsection 189(6.1) for the taxation year deemed by subsection (1) to have ended, but not later than the day on which the charity is required to file that return, (ii) the day on which the Minister last issues a notice of assessment of tax payable under subsection (1.1) for that taxation year by the charity, and (iii) if the charity has filed a notice of objection or appeal in respect of that assessment, the day on which the Minister may take a collection action under section 225.1 in respect of that tax payable. (2) Subsection (1) is deemed to have come into force on June 29, 2021. 23 (1) Paragraph 188.1(5)(c) of the Act is replaced by the following: (c) a qualifying disbursement. (2) Subsection 188.1(12) of the Act is replaced by the following: Gifts not at arm’s length (12) If a registered charity has in a taxation year received a gift of property (other than a designated gift) from another registered charity with which it does not deal at arm’s length and it has expended, before the end of the next taxation year — in addition to its disbursement quota for each of those taxation years — an amount that is less than the fair market value of the property on charitable activities carried on by it or by way of gifts made by it that are qualifying disbursements to qualified donees or grantee organizations, with which it deals at arm’s length, the registered charity is liable to a penalty under this Act for that subsequent taxation year equal to 110% of the difference between the fair market value of the property and the additional amount expended. 24 Paragraph 241(4)(d) of the Act is amended by striking out “or” at the end of subparagraph (xvii), by adding “or” at the end of subparagraph (xviii) and by adding the following after subparagraph (xviii): (xix) to an official of the Canada Revenue Agency solely for the purpose of the collection of amounts owing to Her Majesty in right of Canada under the Canada Emergency Business Account program established by Export Development Canada in accordance with an authorization made under subsection 23(1) of the  Export Development Act ; R.S., c. E-15 Excise Tax Act 25 Paragraph 295(5)(d) of the  Excise Tax Act  is amended by striking out “or” at the end of subparagraph (viii), by adding “or” at the end of subparagraph (ix) and by adding the following after subparagraph (ix): (x) to an official of the Canada Revenue Agency solely for the purpose of the collection of amounts owing to Her Majesty in right of Canada under the Canada Emergency Business Account program established by Export Development Canada in accordance with an authorization made under subsection 23(1) of the  Export Development Act ; 1992, c. 48, Sch. Children’s Special Allowances Act 26 (1) Section 2 of the  Children’s Special Allowances Act  is amended by adding the following in alphabetical order: Indigenous governing body  means an  Indigenous governing body  (as defined in section 1 of  An Act respecting First Nations, Inuit and Métis children, youth and families ) that (a) has given notice under subsection 20(1) of that Act; (b) has requested a coordination agreement under subsection 20(2) of that Act; or (c) meets prescribed conditions. ( corps dirigeant autochtone ) (2) Subsection (1) is deemed to have come into force on January 1, 2020. 27 (1) Paragraphs 3(1)(a) and (b) of the Act are replaced by the following: (a) resides in an institution, a group foster home, the private home of foster parents or in the private home of a guardian, tutor or other individual occupying a similar role for the month, under a decree, order or judgment of a competent tribunal and is maintained by (i) a department or agency of the government of Canada or a province, or (ii) an agency appointed by a province, including an authority established under the laws of a province, or by an agency appointed by such an authority, for the purpose of administering any law of the province for the protection and care of children; (b) is maintained by an institution licensed or otherwise authorized under the law of the province to have the custody or care of children; or (c) resides in an institution, a group foster home, the private home of foster parents or in the private home of a guardian, tutor or other individual occupying a similar role for the month, under the laws of an Indigenous governing body and is maintained by (i) the Indigenous governing body, (ii) a department or agency of the Indigenous governing body, or (iii) an agency appointed by the Indigenous governing body, including an authority established under the laws of the Indigenous governing body, or by an agency appointed by such an authority, for the purpose of administering any law of the Indigenous governing body for the protection and care of children. (2) Subsection (1) is deemed to have come into force on January 1, 2020. 28 (1) Paragraph 4(1)(a) of the Act is replaced by the following: (a) an application therefor has been made in the prescribed manner by the department, agency, institution or Indigenous governing body referred to in subsection 3(1) that maintains the child; and (2) Subsection 4(3) of the Act is replaced by the following: No allowance payable (3) No special allowance is payable for the month in which the child in respect of whom the special allowance is payable commences to be maintained by a department, agency, institution or Indigenous governing body, and no special allowance is payable in respect of a child for the month in which the child is born or commences to reside in Canada. (3) Paragraph 4(4)(a) of the Act is replaced by the following: (a) ceases to be maintained by the department, agency, institution or Indigenous governing body; (4) Subsections (1) to (3) are deemed to have come into force on January 1, 2020. 29 (1) Sections 5 and 6 of the Act are replaced by the following: Recipient of special allowance 5 Where payment of a special allowance is approved in respect of a child, the special allowance shall, in such manner and at such times as are determined by the Minister, be paid to the department, agency, institution or Indigenous governing body referred to in subsection 3(1) that maintains the child or, in the prescribed circumstances, to a foster parent. Report 6 Where a special allowance ceases to be payable in respect of a child for a reason referred to in paragraph 4(4)(a), (b) or (c), the chief executive officer of the department, agency, institution or Indigenous governing body that made the application under paragraph 4(1)(a) in respect of the child shall, as soon as possible after the special allowance ceases to be payable in respect of the child, notify the Minister in the prescribed form and manner. (2) Subsection (1) is deemed to have come into force on January 1, 2020. 30 (1) Subsections 9(1) and (2) of the English version of the Act are replaced by the following: Return of special allowance 9 (1) Any person, department, agency, institution or Indigenous governing body that has received or obtained by cheque or otherwise payment of a special allowance under this Act to which the person, department, agency, institution or Indigenous governing body is not entitled, or payment in excess of the amount to which the person, department, agency, institution or Indigenous governing body is entitled, shall, as soon as possible, return the cheque or the amount of the payment, or the excess amount, as the case may be. Recovery of amount of payment (2) Where a person, department, agency, institution or Indigenous governing body has received or obtained payment of a special allowance under this Act to which the person, department, agency, institution or Indigenous governing body is not entitled, or payment in excess of the amount to which the person, department, agency, institution or Indigenous governing body is entitled, the amount of the special allowance or the amount of the excess, as the case may be, constitutes a debt due to Her Majesty. (2) Subsection 9(3) of the Act is replaced by the following: Deduction from subsequent special allowance (3) Where any person, department, agency, institution or Indigenous governing body has received or obtained payment of a special allowance under this Act to which the person, department, agency, institution or Indigenous governing body is not entitled, or payment in excess of the amount to which the person, department, agency, institution or Indigenous governing body is entitled, the amount of the special allowance or the amount of the excess, as the case may be, may be deducted and retained in such manner as is prescribed out of any special allowance to which the person, department, agency, institution or Indigenous governing body is or subsequently becomes entitled under this Act. (3) Subsections (1) and (2) are deemed to have come into force on January 1, 2020. 31 (1) Section 11 of the Act is replaced by the following: Agreements for exchange of information 11 The Minister may enter into an agreement with the government of any province, or an Indigenous governing body, for the purpose of obtaining information in connection with the administration or enforcement of this Act or the regulations and of furnishing to that government, or Indigenous governing body, under prescribed conditions, any information obtained by or on behalf of the Minister in the course of the administration or enforcement of this Act or the regulations, if the Minister is satisfied that the information to be furnished to that government, or Indigenous governing body, under the agreement is to be used for the purpose of the administration of a social program, income assistance program or health insurance program in the province or of the Indigenous governing body. (2) Subsection (1) is deemed to have come into force on January 1, 2020. 32 (1) Paragraph 13(a) of the English version of the Act is replaced by the following: (a) providing for the suspension of payment of a special allowance during any investigation respecting the eligibility of a department, agency, institution or Indigenous governing body to receive the special allowance and specifying the circumstances in which payment of a special allowance, the payment of which has been suspended, may be resumed; (2) Paragraph 13(c) of the Act is replaced by the following: (c) specifying for the purposes of this Act the circumstances in which a child shall be considered to be maintained by a department, agency, institution or Indigenous governing body; and (3) Subsections (1) and (2) are deemed to have come into force on January 1, 2020. 2002, c. 22 Excise Act, 2001 33 Paragraph 211(6)(e) of the  Excise Act, 2001  is amended by striking out “or” at the end of subparagraph (ix), by adding “or” at the end of subparagraph (x) and by adding the following after subparagraph (x): (xi) to an official of the Agency solely for the purpose of the collection of amounts owing to Her Majesty in right of Canada under the Canada Emergency Business Account program established by Export Development Canada in accordance with an authorization made under subsection 23(1) of the  Export Development Act ; C.R.C., c. 945 Income Tax Regulations 34 (1) Section 1100 of the  Income Tax Regulations  is amended by adding the following before subsection (1): Immediate expensing (0.1) For the purposes of paragraph 20(1)(a) of the Act, a deduction is allowed in computing an eligible person or partnership’s income for each taxation year equal to the lesser of (a) the eligible person or partnership’s immediate expensing limit for the taxation year, (b) the undepreciated capital cost to the eligible person or partnership as of the end of the taxation year (before making any deduction under this Part for the taxation year) of property that is designated immediate expensing property for the taxation year, and (c) if the eligible person or partnership is not a  Canadian -controlled private corporation, the amount of income, if any, earned from the source of income that is a business or property (computed without regard to paragraph 20(1)(a) of the Act) in which the relevant designated immediate expensing property is used for the eligible person or partnership’s taxation year. Undepreciated capital cost — immediate expensing (0.2) Before computing any other deduction permitted under this Part and Schedules II to VI, the amount of any deduction made under subsection (0.1) by an eligible person or partnership in respect of a designated immediate expensing property of a prescribed class shall be deducted from the undepreciated capital cost of the particular class to which the property belongs. Expenditures excluded from paragraph (0.1)(b) (0.3) For the purposes of paragraph (0.1)(b), in respect of property of a class in Schedule II that is immediate expensing property of an eligible person or partnership solely because of subparagraph (c)(i) of the definition  immediate expensing property  in subsection 1104(3.1), amounts incurred by any person or partnership in respect of the property are not to be included in  determining  the undepreciated capital cost to the eligible person or partnership as of the end of the taxation year (before making any deduction under this Part for the taxation year) of property that is designated immediate expensing property for the taxation year if the amounts are incurred before April 19, 2021 (if the eligible person or partnership is a Canadian-controlled private corporation) or before 2022 (if the eligible person or partnership is an individual or Canadian partnership), unless (a) the property was acquired by an eligible person or partnership from another person or partnership (referred to in this paragraph as the “transferee” and the “transferor”, respectively) (i) if the transferee is a Canadian-controlled private corporation, after April 18, 2021, or (ii) if the transferee is an individual or a Canadian partnership, after December 31, 2021; (b) the transferee was either (i) the eligible person or partnership, or (ii) a person or partnership that does not deal at arm’s length with the eligible person or partnership; and (c) the transferor (i) dealt at arm’s length with the transferee, and (ii) held the property as inventory. (2) The portion of subsection 1100(1.1) of the Regulations before paragraph (a) is replaced by the following: (1.1) Despite subsections (0.1), (1) and (3), the amount deductible by a taxpayer for a taxation year in respect of a property that is a specified leasing property at the end of the year is the lesser of (3) Subsection 1100(1.12) of the Regulations is replaced by the following: (1.12) Despite subsections (0.1), (1) and (1.1), where, in a taxation year, a taxpayer has acquired a property that was not used by the taxpayer for any purpose in that year and the first use of the property by the taxpayer is a lease of the property in respect of which subsection (1.1) applies, the amount allowed to the taxpayer under subsections (0.1) and (1) in respect of the property for the year shall be deemed to be nil. (4) The portion of subsection 1100(11) of the Regulations before paragraph (a) is replaced by the following: (11) Despite subsections (0.1) and (1), in no case shall the aggregate of deductions, each of which is a deduction in respect of property of a prescribed class owned by a taxpayer that includes rental property owned by him, otherwise allowed to the taxpayer by virtue of subsection (0.1) or (1) in computing his income for a taxation year, exceed the amount, if any, by which (5) The portion of subsection 1100(15) of the Regulations before paragraph (a) is replaced by the following: (15) Despite subsections (0.1) and (1), in no case shall the aggregate of deductions, each of which is a deduction in respect of property of a prescribed class that is leasing property owned by a taxpayer, otherwise allowed to the taxpayer under subsection (0.1) or (1) in computing his income for a taxation year, exceed the amount, if any, by which (6) The portion of subsection 1100(20.1) of the Regulations before paragraph (a) is replaced by the following: (20.1) The total of all amounts each of which is a deduction in respect of computer tax shelter property allowed to the taxpayer under subsection (0.1) or (1) in computing a taxpayer’s income for a taxation year shall not exceed the amount, if any, by which (7) Subsection 1100(21.1) of the Regulations is replaced by the following: (21.1) Despite subsections (0.1) and (1), where a taxpayer has acquired property described in paragraph (s) of Class 10 in Schedule II, or in paragraph (m) of Class 12 of Schedule II, the deduction in respect of the property otherwise allowed to the taxpayer under subsection (0.1) or (1) in computing the taxpayer’s income for a taxation year shall not exceed the amount that it would be if the capital cost to the taxpayer of the property were reduced by the portion of any debt obligation of the taxpayer  outstanding  at the end of the year that is convertible into an interest or, for civil law, a right in the property or an interest in the taxpayer. (8) The portion of subsection 1100(24) of the Regulations before paragraph (a) is replaced by the following: (24) Despite subsections (0.1) and (1), in no case shall the total of deductions, each of which is a deduction in respect of property of Class 34, 43.1, 43.2, 47 or 48 in Schedule II that is specified energy property owned by a taxpayer, otherwise allowed to the taxpayer under subsection (0.1) or (1) in computing the taxpayer’s income for a taxation year, exceed the amount, if any, by which (9) Subsections (1) to (8) are deemed to have come into force on April 19, 2021. 35 (1) Subsection 1102(20.1) of the Regulations is replaced by the following: (20.1) For the purposes of subsections 1100(0.3) and (2.02) and 1104(3.1) and (4), a particular person or partnership and another person or partnership shall be considered not to be dealing at arm’s length with each other in respect of the acquisition or ownership of a property if, in the absence of this subsection, they would be considered to be dealing at arm’s length with each other and it may reasonably be considered that the principal purpose of any transaction or event, or a series of transactions or events, is to cause (a) the property to qualify as accelerated investment incentive property or immediate expensing property; or (b) the particular person or partnership and the other person or partnership to satisfy the condition in subclause 1100(2.02)(a)(i)(C)(I) or subparagraph 1100(0.3)(c)(i). (2) Subsection (1) is deemed to have come into force on April 19, 2021. 36 (1) Section 1104 of the Regulations is amended by adding the following after subsection (3): Definitions (3.1) The following definitions apply in this Part and Schedules II to VI. designated immediate expensing property  for a taxation year, means property of an eligible person or partnership that (a) is immediate expensing property of the eligible person or partnership; (b) became available for use by the eligible person or partnership in the taxation year; and (c) is designated as designated immediate expensing property in prescribed form filed by the eligible person or partnership with the Minister for the taxation year (i) if the eligible person or partnership is a partnership, on or before the day that is 12 months after the day on which any member of the partnership is required to file an information return under section 229 for the fiscal period to which the designation relates, and (ii) in any other case, on or before the day that is 12 months after the eligible person or partnership’s  filing- due date for the taxation year to which the designation relates. ( bien relatif à la passation en charges immédiate désigné ) eligible person or partnership  for a taxation year, means (a) a corporation that was a Canadian-controlled private corporation throughout the year; (b) an individual (other than a trust) who was resident in Canada throughout the year; or (c) a Canadian partnership all of the members of which were, throughout the period, persons described in paragraph (a) or (b). ( personne ou société de personnes admissible ) immediate expensing property  for a taxation year, means property of a prescribed class (other than property included in any of Classes 1 to 6, 14.1, 17, 47, 49 and 51 in Schedule II) of an eligible person or partnership that (a) is acquired by the eligible person or partnership (i) if the eligible person or partnership is a  Canadian- controlled private corporation, after April 18, 2021, or (ii) if the eligible person or partnership is an individual or a Canadian partnership, after Decem­ ber 31, 2021 ; (b) becomes available for use (i) if the eligible person or partnership is an individual or a Canadian partnership all the members of which are individuals throughout the taxation year, before 2025, and (ii) in any other case, before 2024; and (c) meets either of the following conditions: (i) the property (A) has not been used for any purpose before it was acquired by the eligible person or partnership, and (B) is not a property in respect of which an amount has been deducted under paragraph 20(1)(a) or subsection 20(16) of the Act by any person or partnership for a taxation year ending before the time the property was acquired by the eligible person or partnership, or (ii) the property was not (A) acquired in circumstances where (I) the eligible person or partnership was deemed to have been allowed or deducted an amount under paragraph 20(1)(a) of the Act in respect of the property in computing income for previous taxation years, or (II) the undepreciated capital cost of depreciable property of a prescribed class of the eligible person or partnership was reduced by an amount determined by reference to the amount by which the capital cost of the property to the eligible person or partnership exceeds its cost amount, or (B) previously owned or acquired by the eligible person or partnership or by a person or partnership with which the eligible person or partnership did not deal at arm’s length at any time when the property was owned or acquired by the person or partnership. ( bien relatif à la passation en charges immédiate ) taxpayer  unless the context otherwise requires, includes an eligible person or partnership. ( contribuable ) Immediate expensing limit (3.2) For the purposes of this Part and Schedules II to VI, an eligible person or partnership’s immediate expensing limit for a taxation year is $1,500,000 unless the eligible person or partnership is associated (within the meaning of section 256 of the Act, as modified by subsection (3.6)) in the taxation year with one or more other eligible persons or partnerships, in which case, except as otherwise provided in this section, its immediate expensing limit is nil. Associated eligible persons or partnerships (3.3) Despite subsection (3.2), if all the eligible persons or partnerships that are associated with each other (within the meaning of section 256 of the Act, as modified by subsection (3.6)) in a taxation year file with the Minister in prescribed form an agreement that assigns for the purpose of this Part and Schedules II to VI a percentage to one or more of them for the year, the immediate expensing limit for the year of each of the eligible persons or partnerships is (a) if the total of the percentages assigned in the agreement does not exceed 100%, $1,500,000 multiplied by the percentage assigned to that eligible person or partnership in the agreement; and (b) in any other case, nil. Failure to file agreement (3.4) If any of the eligible persons or partnerships that are associated with each other (within the meaning of section 256 of the Act, as modified by subsection (3.6)) in a taxation year has failed to file with the Minister an agreement described in subsection (3.3) within 30 days after notice in writing by the Minister has been forwarded to any of them that such an agreement is required for the purpose of any assessment of tax under Part I of the Act, the Minister shall, for the purpose of this Part and Schedules II to VI, allocate an amount to one or more of them for the taxation year. Special rules for immediate expensing limit (3.5) Despite subsections (3.2) to (3.4), (a) where an eligible person or partnership (in this paragraph referred to as the “first person”) has more than one taxation year ending in the same calendar year and it is associated (within the meaning of section 256 of the Act, as modified by subsection (3.6)) in two or more of those taxation years with another eligible person or partnership (in this paragraph referred to as the “other person”) that has a taxation year ending in that calendar year, the immediate expensing limit of the first person for each taxation year ending in the calendar year in which it is associated (within the meaning of section 256 of the Act, as modified by subsection (3.6)) with the other person that ends after the first such taxation year ending in that calendar year is, subject to the application of paragraph (b), an amount equal to the lesser of (i) its immediate expensing limit determined under subsection (3.3) or (3.4) for the first such taxation year ending in the calendar year, and (ii) its immediate expensing limit determined under subsection (3.3) or (3.4) for the particular taxation year ending in the calendar year; and (b) where an eligible person or partnership has a taxation year that is less than 51 weeks, its immediate expensing limit for the year is that proportion of its immediate expensing limit for the year determined without reference to this paragraph that the number of days in the year is of 365. Associated - interpretation (3.6) For the purposes of this Part and Schedules II to VI, in determining whether an eligible person or partnership is associated (within the meaning of section 256 of the Act, as modified by this subsection) with another eligible person or partnership in a taxation year (a) if the eligible person or partnership is a partnership, (i) the partnership is deemed to be a corporation (in this subsection referred to as a “deemed corporation”) for the year, (ii) the deemed corporation is deemed to have a capital stock of a single class of shares, with a total of 100 issued and outstanding shares, (iii) each member (in this subsection referred to as a “deemed shareholder”) of the deemed corporation is deemed to be a shareholder of the deemed corporation, (iv) each deemed shareholder of the deemed corporation is deemed to hold a number of shares in the capital stock of the deemed corporation determined by the formula A × 100 where A is equal to (A) the deemed shareholder’s specified proportion for the last fiscal period of the deemed corporation, or (B) if the deemed shareholder does not have a specified proportion described in clause (A), the proportion that the fair market value of the deemed shareholder’s interest in the deemed corporation at that time is of the fair market value of all interests in the deemed corporation at that time, and (v) the deemed corporation’s fiscal period is deemed to be its taxation year; and (b) if the eligible person or partnership is an individual (other than a trust) who carries on a business or has acquired immediate expensing property (i) the individual, in respect of that business or property, is deemed to be a corporation that is controlled by the individual, and (ii) the corporation’s taxation year is deemed to be the same as the individual’s taxation year. (2) Subsection (1) is deemed to have come into force on April 19, 2021. 37 (1) The definitions  biogas  and  producer gas  in subsection 1104(13) of the Regulations are replaced by the following: biogas  means the gas produced by the anaerobic digestion of specified waste material. ( biogaz ) producer gas  means (a) in respect of a property of a taxpayer that becomes available for use by the taxpayer before 2025, fuel the composition of which, excluding its water content, is all or substantially all non-condensable gases that is generated primarily from eligible waste fuel or specified waste material using a thermo-chemical conversion process and that is not generated from any feedstock other than eligible waste fuel, specified waste material or fossil fuel; and (b) in respect of a property of a taxpayer that becomes available for use by the taxpayer after 2024, fuel (i) the composition of which, excluding its water content, is all or substantially all non-condensable gases, (ii) that is generated using a thermo-chemical conversion process, (iii) that is generated from feedstock of which no more than 25% is fossil fuel when measured in terms of energy content (expressed as a higher heating value of the feedstock), and (iv) that is not generated from any feedstock other than eligible waste fuel, specified waste material or fossil fuel. ( gaz de gazéification ) (2) The definitions  plant residue  and  separated organics  in subsection 1104(13) of the Regulations are replaced by the following: plant residue  means residue of plants (not including wood waste and waste that no longer has the chemical properties of the plants of which it is a residue) that would otherwise be waste material. ( résidus végétaux ) separated organics  means organic waste (other than waste that is considered to be toxic or hazardous waste under any law of Canada or a province) that could be  disposed  of in an eligible waste management facility or eligible landfill site. ( matières organiques séparées ) (3) Subsection 1104(13) of the Regulations is amended by adding the following in alphabetical order: gaseous biofuel  means a fuel produced all or substantially all from specified waste material that is a gas at a temperature of 15.6°C (60°F) and a pressure of 101 kPa (14.7 psia). ( biocarburants gazeux ) liquid biofuel  means a fuel produced all or substantially all from specified waste material or carbon dioxide that is a liquid at a temperature of 15.6°C (60°F) and a pressure of 101 kPa (14.7 psia). ( biocarburants liquides ) solid biofuel  means a fuel produced all or substantially all from specified waste material that is a solid at a temperature of 15.6°C (60°F) and a pressure of 101 kPa (14.7 psia) (other than charcoal that is used for cooking or fuels with fossil fuel-derived ignition accelerants) and that has undergone (a) a thermo-chemical conversion process to increase its carbon fraction and densification; or (b) densification into pellets or briquettes. ( biocarburants solides ) specified waste material  means wood waste, plant residue, municipal waste, sludge from an eligible sewage treatment facility, spent pulping liquor, food and animal waste, manure, pulp and paper by-product and separated organics. ( déchets déterminés ) (4) Subsection (1) applies in respect of property acquired after April 18, 2021 that has not been used or acquired for use before April 19, 2021. (5) Subsections (2) and (3) are deemed to have come into force on April 19, 2021. 38 (1) Clause 1104(17)(a)(ii)(A) of the Regulations is replaced by the following: (A) any of subparagraphs (d)(vii) to (ix), (xi), (xiii), (xiv), (xvi), (xvii) and (xix) to (xxii) of Class 43.1, or (2) Subsection (1) applies to property acquired after April 18, 2021 that has not been used or acquired for use before April 19, 2021. 39 Section 1106 of the Regulations is amended by adding the following after subsection (1): COVID-19 — Application for a Certificate of Completion (1.1) In respect of applications filed with the Minister of Canadian Heritage in respect of film or video productions for which the labour expenditure of the corporation in respect of the production for the taxation years ending in 2020 or 2021 was greater than nil, the definition  application for a certificate of completion  in subsection (1) is to be read as follows: application for a certificate of completion , in respect of a film or video production, means an application by a prescribed taxable Canadian corporation in respect of the production, filed with the Minister of Canadian Heritage before the day (in this Division referred to as “the production’s application deadline”) that is the later of (a) the day that is 24 months after the end of the corporation’s taxation year in which the production’s principal photography began, (b) the day that is 18 months after the day referred to in paragraph (a), if the corporation has filed, with the Canada Revenue Agency, and provided to the Minister of Canadian Heritage a copy of, a waiver described in subparagraph 152(4)(a)(ii) of the Act, within the normal reassessment period for the corporation in respect of the first and second taxation years ending after the production’s principal photography began, or (c) the day that is 12 months after the day referred to in paragraph (b), if the corporation has filed, with the Canada Revenue Agency, and provided to the Minister of Canadian Heritage a copy of, a waiver described in subparagraph 152(4)(a)(ii) of the Act, within the normal reassessment period for the corporation in respect of the first, second and third taxation years ending after the production’s principal photography began. ( demande de certificat d’achèvement ) COVID-19 — Excluded Production (1.2) The reference to “2-year period” in subparagraph (a)(iv) of the definition  excluded production  in subsection (1) is to be read as a reference to “three-year period” in respect of film or video productions for which the labour expenditure of the corporation in respect of the production for the taxation years ending in 2020 or 2021 was greater than nil. 40 The Regulations are amended by adding the following after section 3702: Information Returns 3703 For the purpose of subsection 149.1(14) of the Act, the following is prescribed information for the public information return of a charity in a taxation year: (a) in respect of each grantee organization that received total qualifying disbursements from the charity in excess of $5,000 in the taxation year, the name of the grantee organization; (b) the purpose of each qualifying disbursement made to a grantee organization referred to in paragraph (a) in the taxation year; and (c) the total amount disbursed by the charity to each grantee organization referred to in paragraph (a) in the taxation year. 41 (1) Section 5202 of the Regulations is amended by adding the following in alphabetical order: qualified zero-emission technology manufacturing activities  means (a) qualified activities that are (i) performed in connection with the manufacturing or processing of (A) solar energy conversion equipment, including solar thermal collectors, photovoltaic solar arrays and custom supporting structures or frames, but excluding passive solar heating equipment, (B) wind energy conversion equipment, including wind turbine towers, nacelles and rotor blades, (C) water energy conversion equipment, including hydroelectric, water current, tidal and wave energy conversion equipment, (D) geothermal energy equipment, (E) equipment for a ground source heat pump system, (F) electrical energy storage equipment used for storage of renewable energy or for providing grid-scale storage or other ancillary services, including battery, compressed air and flywheel storage systems, (G) equipment used to charge, or to dispense hydrogen to, property included in clause (J), (H) equipment used for the production of hydrogen by electrolysis of water, (I) equipment that is a component of property included in clauses (A) to (H), if such equipment is purpose-built or designed exclusively to form an integral part of that property, (J) property that (I) would be a  zero-emission vehicle  (as defined in subsection 248(1) of the Act if that definition were read without reference to its paragraphs (b) and (c)), or (II) is described in subparagraph (a)(i) of Class 56 of Schedule II, and (K) integral components of the powertrain of property included in clause (J), including batteries or fuel cells, and (ii) not the manufacturing or processing of general purpose components or equipment which components or equipment are suitable for integration into property other than property described in subparagraph (i); (b) qualified activities that are performed in connection with production in Canada of (i) hydrogen by electrolysis of water, (ii) gaseous biofuel  (as defined in subsection 1104(13)), (iii) liquid biofuel  (as defined in subsection 1104(13)), and (iv) solid biofuel  (as defined in subsection 1104(13)); and (c) the conversion of a vehicle, performed in Canada, into a property described in clause (a)(i)(J); ( activités admissibles de fabrication de technologies à zéro émission ) ZETM cost of capital , of a corporation for a taxation year, means the portion of the cost of capital of the corporation for the year that reflects the extent to which each property included in the calculation of the cost of capital was used directly in qualified zero-emission technology manufacturing activities of the corporation during the year; ( coût en capital de FTZE ) ZETM cost of labour , of a corporation for a taxation year, means the portion of the cost of labour of the corporation for that year that reflects the extent to which   (a) the salaries and wages included in the calculation of the cost of labour were paid or payable to persons for the portion of their time that they were directly engaged in qualified zero-emission technology manufacturing activities of the corporation during the year, and (b) the other amounts included in the calculation of the cost of labour were paid or payable to persons for the performance of functions that would be directly related to qualified zero-emission technology manufacturing activities of the corporation during the year if those persons were employees of the corporation; ( coût en main-d’œuvre de FTZE ) (2) Subsection (1) is deemed to have come into force on January 1, 2022. 42 (1) The portion of section 5204 of the Regulations before the definition  cost of capital  is replaced by the following: 5204 If a corporation is a member of a partnership at any time in a taxation year of the corporation, the following definitions apply: (2) Section 5204 of the Regulations is amended by adding the following in alphabetical order: ZETM cost of capital , of the corporation for the year, means the portion of the cost of capital of the corporation for that year that reflects the extent to which each property included in the calculation of the cost of capital was used directly in qualified zero-emission technology manufacturing activities  (a) of the corporation during the year, or (b) of the partnership during its fiscal period coinciding with or ending in the year, as the case may be; ( coût en capital de FTZE ) ZETM cost of labour , of the corporation for the year, means the portion of the cost of labour of the corporation for that year that reflects the extent to which  (a) the salaries and wages included in the calculation of the cost of labour were paid or payable to persons for the portion of their time that they were directly engaged in qualified zero-emission technology manufacturing activities (i) of the corporation during the year, or (ii) of the partnership during its fiscal period coinciding with or ending in the year, and (b) the other amounts included in the calculation of the cost of labour were paid or payable to persons for the performance of functions that would be directly related to qualified zero-emission technology manufacturing activities of the corporation during the year, or of the partnership during its fiscal period coinciding with or ending in the year, if those persons were employees of the corporation or the partnership, as the case may be; ( coût en main-d’œuvre de FTZE ) (3) Subsections (1) and (2) are deemed to have come into force on January 1, 2022. 43 Section 9300 of the Regulations is amended by adding the following after subsection (1): (1.1) The references to “24 months” in paragraphs 9300(1)(a) and (b) are to be read as references to “36 months” in respect of film or video productions for which the Canadian labour expenditure of the corporation in respect of the production for the taxation years ending in 2020 or 2021 was greater than nil. 44 (1) Subparagraphs (c)(i) and (ii) of Class 43.1 in Schedule II to the Regulations are replaced by the following: (i) part of a system that (A) is used by the taxpayer, or by a lessee of the taxpayer, to generate electrical energy, or both electrical and heat energy, using only fuel that is eligible waste fuel, fossil fuel, producer gas, spent pulping liquor or any combination of those fuels, (B) if the system is rated to generate more than three megawatts of electrical energy, meets the following condition on an annual basis: A ≥ (2 × B + C)/(D + E/3412) where A is 11,000 BTU per kilowatt-hour, B is the energy content of fossil fuel other than solution gas (expressed as the higher heating value of the fuel) consumed by the system in BTU, C is the energy content of the eligible waste fuel, producer gas and spent pulping liquor (expressed as the higher heating value of the fuel) consumed by the system in BTU, D is the gross electrical energy produced by the system in kilowatt-hours, and E is the net useful energy in the form of heat exported from the system to a thermal host in BTU, and (C) uses fuel of which no more than 25% of the energy content (expressed as the higher heating value of the fuel) is from fossil fuel, as determined on an annual basis, or (2) Clause (d)(i)(B) of Class 43.1 in Schedule II to the Regulations is replaced by the following: (B) it is not a building, part of a building (other than a solar collector that is not a window and that is integrated into a building), energy equipment that backs up equipment described in subclause (A)(I) or (II) nor equipment that distributes heated or cooled air or water in a building, (3) Subparagraph (d)(iv) of Class 43.1 in Schedule II to the Regulations is replaced by the following: (iv) heat recovery equipment used by the taxpayer, or by a lessee of the taxpayer, primarily for the purpose of conserving energy, reducing the requirement to acquire energy or extracting heat for sale, by extracting for reuse thermal waste that is generated directly in an industrial process (other than an industrial process that generates or processes electrical energy), including such equipment that consists of heat exchange equipment, compressors used to upgrade low pressure steam, vapour or gas, waste heat boilers and other ancillary equipment such as control panels, fans, instruments or pumps, but not including property that is employed in re-using the recovered heat (such as property that is part of the internal heating or cooling system of a building or electrical generating equipment) or is a building, (4) Subparagraph (d)(vii) of Class 43.1 in Schedule II to the Regulations is replaced by the following: (vii) equipment used by the taxpayer, or by a lessee of the taxpayer, primarily for the purpose of generating electrical energy or heat energy, or both electrical and heat energy, solely from geothermal energy, including such equipment that consists of piping (including above or below ground piping and the cost of completing a well (including the wellhead and production string), or trenching, for the purpose of installing that piping), pumps, heat exchangers, steam separators, electrical generating equipment and ancillary equipment used to collect the geothermal heat, but not including buildings, distribution equipment, equipment described in subclause (i)(A)(II), property otherwise included in Class 10 and property that would be included in Class 17 if that Class were read without reference to its paragraph (a.1), (5) Subparagraph (d)(ix) of Class 43.1 in Schedule II to the Regulations is replaced by the following: (ix) equipment that (A) is used by the taxpayer, or by a lessee of the taxpayer, for the sole purpose of generating heat energy, not using any fuel other than eligible waste fuel, fossil fuel, producer gas or a combination of those fuels, (B) uses fuel of which no more than 25% of the energy content (expressed as the higher heating value of the fuel) is from fossil fuel, as determined on an annual basis, (C) may include (I) fuel handling equipment used to upgrade the combustible portion of the fuel, (II) control, feedwater and condensate systems, and (III) other ancillary equipment, and (D) does not include (I) equipment used for the purpose of producing heat energy to operate electrical generating equipment, (II) buildings or other structures, (III) heat rejection equipment (such as condensers and cooling water systems), (IV) fuel storage facilities, (V) other fuel handling equipment, and (VI) property otherwise included in Class 10 or 17, (6) Subparagraphs (d)(xi) and (xii) of Class 43.1 in Schedule II to the Regulations are replaced by the following: (xi) equipment all or substantially all of the use of which by the taxpayer, or by a lessee of the taxpayer, is to produce liquid biofuel, including storage, materials handling and ash-handling equipment and equipment used to remove non-combustibles and contaminants from the fuels produced, but not including (A) equipment used to produce spent pulping liquor, (B) equipment used for the collection or transportation of specified waste material or carbon dioxide, (C) equipment used for the transmission or distribution of liquid biofuel, (D) property that would otherwise be included in Class 17, (E) automotive vehicles, and (F) buildings or other structures, (xii) fixed location fuel cell equipment used by the taxpayer, or by a lessee of the taxpayer, that uses hydrogen generated only from ancillary electrolysis equipment (or, if the fuel cell is reversible, the fuel cell itself) using electricity all or substantially all of which is generated by using kinetic energy of flowing water or wave or tidal energy or by geothermal, photovoltaic, wind energy conversion, or hydro-electric equipment, of the taxpayer or the lessee, and equipment ancillary to the fuel cell equipment other than buildings or other structures, transmission equipment, distribution equipment, auxiliary electrical generating equipment and property otherwise included in Class 10 or 17, (7) Subparagraph (d)(xiv) of Class 43.1 in Schedule II to the Regulations is replaced by the following: (xiv) property that is used by the taxpayer, or by a lessee of the taxpayer, primarily for the purpose of generating electricity using kinetic energy of flowing water or wave or tidal energy, including support structures, control and conditioning equipment, submerged cables and transmission equipment, but not including buildings, distribution equipment, auxiliary electricity generating equipment, property otherwise included in Class 10 and property that would be included in Class 17 if that class were read without reference to its subparagraph (a.1)(i), (8) Subparagraph (d)(xvi) of Class 43.1 in Schedule II to the Regulations is replaced by the following: (xvi) equipment used by the taxpayer, or by a lessee of the taxpayer, primarily for the purpose of generating producer gas (other than producer gas that is to be converted into liquid fuels or chemicals), including related piping (including fans and compressors), air separation equipment, storage equipment, equipment used for drying or shredding feedstock, ash-handling equipment, equipment used to upgrade the producer gas into biomethane and equipment used to remove non-combustibles and contaminants from the producer gas, but not including, buildings or other structures, heat rejection equipment (such as condensers and cooling water systems), equipment used to convert producer gas into liquid fuels or chemicals, and property otherwise included in Class 10 or 17, (9) Subparagraph (d)(xvi) of Class 43.1 in Schedule II to the Regulations is replaced by the following: (xvi) equipment that (A) is used by the taxpayer, or by a lessee of the taxpayer, primarily for the purpose of generating producer gas (other than producer gas that is to be converted into liquid fuels or chemicals), (B) uses feedstock of which no more than 25% of the energy content (expressed as the higher heating value of the feedstock) is from fossil fuel, as determined on an annual basis, (C) may include (I) related piping (including fans and compressors), (II) air separation equipment, (III) storage equipment, (IV) equipment used for drying or shredding feedstock, (V) ash-handling equipment, (VI) equipment used to upgrade the producer gas into biomethane, and (VII) equipment used to remove non-combustibles and contaminants from the producer gas, and (D) does not include (I) buildings or other structures, (II) heat rejection equipment (such as condensers and cooling water systems), (III) equipment used to convert producer gas into liquid fuels or chemicals, and (IV) property otherwise included in Class 10 or 17, (10) Paragraph (d) of Class 43.1 in Schedule II to the Regulations is amended by striking out “or” at the end of subparagraph (xvii) and by adding the following after subparagraph (xviii): (xix) a pumped hydroelectric energy storage installation all or substantially all of the use of which by the taxpayer, or by a lessee of the taxpayer, is to store electrical energy including reversing turbines, transmission equipment, dams, reservoirs and related structures, and that meets the condition in either subclause (d)(xviii)(B)(I) or (II) in this Class, but not including (A) property used solely for backup electrical energy, and (B) buildings, (xx) equipment all or substantially all of the use of which by the taxpayer, or by a lessee of the taxpayer, is to produce solid biofuel, including storage, materials handling and ash-handling equipment, but not including (A) equipment used to make wood chips, hog fuel or black liquor, (B) property that would otherwise be included in Class 17, (C) automotive vehicles, and (D) buildings and other structures, (xxi) equipment used by the taxpayer, or by a lessee of the taxpayer, to dispense hydrogen for use in automotive equipment powered by hydrogen, including vaporization, compression, cooling and storage equipment, but not including (A) equipment used for the production or transmission of hydrogen, (B) equipment used for the transmission or distribution of electricity, (C) automotive vehicles, (D) auxiliary electrical generating equipment, and (E) buildings and other structures, or (xxii) equipment all or substantially all of the use of which by the taxpayer, or by a lessee of the taxpayer, is to produce hydrogen through electrolysis of water, including electrolysers, rectifiers and other ancillary electrical equipment, water treatment and conditioning equipment and equipment used for hydrogen compression and storage, but not including (A) equipment used for the transmission or distribution of hydrogen, (B) equipment used for the transmission or distribution of electricity, (C) automotive vehicles, (D) auxiliary electrical generating equipment, and (E) buildings and other structures, and (11) Subsections (1), (5) and (9) apply in respect of property of a taxpayer that becomes available for use by the taxpayer after 2024. (12) Subsections (2) to (4), (6) to (8) and (10) apply to property acquired after April 18, 2021 that has not been used or acquired for use before April 19, 2021. 45 (1) Paragraph (a) of Class 43.2 in Schedule II to the Regulations is replaced by the following: (a) otherwise than because of paragraph (d) of that Class; or (2) Subparagraph (b)(i) of Class 43.2 in Schedule II to the Regulations is repealed. (3) Subsections (1) and (2) apply in respect of property of a taxpayer that becomes available for use by the taxpayer after 2024. SOR/93-12 Children’s Special Allowance Regulations 46 (1) The definition  applicant  in section 2 of the  Children’s Special Allowance Regulations  is replaced by the following: applicant  means a department, agency, institution or Indigenous governing body referred to in subsection 3(1) of the Act; ( demandeur ) (2) Subsection (1) is deemed to have come into force on January 1, 2020. 47 (1) The portion of section 7 of the Regulations before paragraph (a) is replaced by the following: 7 The information referred to in section 11 of the Act may be furnished to the government of a province or to an Indigenous governing body, under the terms of an agreement between the Minister and that government or Indigenous governing body, for the purpose of the administration of a social, income assistance or health insurance program of that province or Indigenous governing body that is specified in the agreement, on condition that (2) Subsection (1) is deemed to have come into force on January 1, 2020. 48 (1) Paragraphs 9(a) and (b) of the Regulations are replaced by the following: (a) the applicant, at the end of the month, provides for the child’s care, maintenance, education, training and advancement to a greater extent than any other department, agency, institution, Indigenous governing body or any person; or (b) the applicant is an entity referred to in any of paragraphs 3(1)(a) to (c) of the Act that has applied in respect of a child who (i) was formerly in the care of foster parents or was formerly maintained by an entity referred to in any of paragraphs 3(1)(a) to (c) of the Act, and (ii) has been placed in the permanent or temporary custody of a guardian, tutor or other individual occupying a similar role for the month, under a decree, order or judgment of a competent tribunal, or under the laws of an Indigenous governing body, who has received financial assistance from the applicant for the month in respect of the child’s maintenance. (2) Subsection (1) is deemed to have come into force on January 1, 2020. Coordinating Amendments Bill C-222 49 If Bill C-222, introduced in the 1st session of the 44th Parliament and entitled  An Act to amend the Income Tax Act (travel expenses deduction for tradespersons) , receives royal assent before or on the same day as this Act receives royal assent, then, on the day this Act receives royal assent, that Act is deemed never to have come into force and is repealed. Bill C-241 50 If Bill C-241, introduced in the 1st session of the 44th Parliament and entitled  An Act to amend the Income Tax Act (deduction of travel expenses for tradespersons) , receives royal assent before or on the same day as this Act receives royal assent, then, on the day this Act receives royal assent, that Act is deemed never to have come into force and is repealed. Bill S-216 51 If Bill S-216, introduced in the 1st session of the 44th Parliament and entitled  An Act to amend the Income Tax Act (use of resources of a registered charity) , receives royal assent before or on the same day as this Act receives royal assent, then, on the day this Act receives royal assent, that Act is deemed never to come into force and is repealed. PART 2 R.S., c. E-15 Amendments to the Excise Tax Act (GST/HST Measures) 52 (1) The  Excise Tax Act  is amended by adding the following after section 192: New housing — assignment of agreement 192.1 If a taxable supply by way of sale of a  single unit residential complex  (as defined in subsection 254(1)) or of a residential condominium unit is made in Canada under an agreement of purchase and sale (in this section referred to as the “purchase agreement”) entered into with a builder of the single unit residential complex or of the residential condominium unit and if another supply by way of assignment of the purchase agreement is made by a person (other than the builder) under another agreement, then the following rules apply for the purposes of this Part: (a) the other supply is deemed to be a taxable supply, by way of sale, of real property that is an interest in the single unit residential complex or residential condominium unit; and (b) the consideration for the other supply is deemed to be equal to the amount determined by the formula A − B where A is the consideration for the other supply as otherwise determined for the purposes of this Part, and B is (i) if the other agreement indicates in writing that a part of the consideration for the other supply is attributable to the reimbursement of a deposit paid under the purchase agreement, the part of the consideration for the other supply, as otherwise determined for the purposes of this Part, that is solely attributable to the reimbursement of the deposit paid under the purchase agreement, and (ii) in any other case, zero. (2) Subsection (1) applies in respect of any supply by way of assignment of an agreement of purchase and sale if the supply is made after  May 6, 2022 . 53 (1) Clause (a)(ii)(C) of the definition  facility supply  in subsection 259(1) of the Act is replaced by the following: (C) a nurse practitioner acting in the course of the practise of a nurse practitioner, or (2) Clause (a)(iii)(B) of the definition  facility supply  in subsection 259(1) of the Act is replaced by the following: (B) a physician or nurse practitioner be at, or be on-call to attend at, the public hospital or qualifying facility at all times when the individual is at the public hospital or qualifying facility, (3) Subparagraph (a)(ii) of the definition  home medical supply  in subsection 259(1) of the Act is replaced by the following: (ii) after a physician acting in the course of the practise of medicine, a nurse practitioner acting in the course of the practise of a nurse practitioner or a prescribed person acting in prescribed circumstances has identified or confirmed that it is appropriate for the process to take place at the individual’s place of residence or lodging (other than a public hospital or a qualifying facility), (4) Paragraph (b) of the definition  home medical supply  in subsection 259(1) of the Act is replaced by the following: (b) in respect of which the property is made available, or the service is rendered, to the individual at the individual’s place of residence or lodging (other than a public hospital or a qualifying facility), on the authorization of a person who is responsible for coordinating the process and under circumstances in which it is reasonable to expect that the person will carry out that responsibility in consultation with, or with ongoing reference to instructions for the process given by, a physician acting in the course of the practise of medicine, a nurse practitioner acting in the course of the practise of a nurse practitioner or a prescribed person acting in prescribed circumstances, (5) Subsections (1) to (4) apply for the purposes of determining a rebate of a person under section 259 of the Act for claim periods ending after April 7, 2022, except that, in determining a rebate of a person for the claim period that includes April 7, 2022, the rebate is to be determined as if those subsections did not apply in respect of (a) an amount of tax that became payable by the person on or before April 7, 2022; (b) an amount that is deemed to have been paid or collected by the person on or before April 7, 2022; and (c) an amount that is required to be added in determining the person’s net tax (i) as a result of a branch or division of the person becoming a small supplier division on or before April 7, 2022, or (ii) as a result of the person ceasing to be a registrant on or before April 7, 2022. PART 3 Amendments to the Excise Act, 2001, the Excise Act and Other Related Texts DIVISION 1 Excise Act, 2001 and Other Related Texts (Vaping Products) 2002, c. 22 Excise Act, 2001 54 (1) The definitions  container ,  excise stamp  and  manufacture  in section 2 of the  Excise Act, 2001  are replaced by the following: container , in respect of a tobacco product, a cannabis product or a vaping product, means a wrapper, package, carton, box, crate, bottle, vial or other container that contains the tobacco product, cannabis product or vaping product. ( contenant ) excise stamp  means a tobacco excise stamp, a cannabis excise stamp or a vaping excise stamp. ( timbre d’accise ) manufacture  includes (a) in respect of a tobacco product, any step in the preparation or working up of raw leaf tobacco into the tobacco product, including packing, stemming, reconstituting, converting or packaging the raw leaf tobacco or tobacco product; and (b) in respect of a vaping product, any step in the production of the vaping product, including inserting a vaping substance into a vaping device or packaging the vaping product. ( fabrication ) (2) Paragraph (a) of the definition  packaged  in section 2 of the Act is replaced by the following: (a) in respect of raw leaf tobacco, a tobacco product, a cannabis product or a vaping product, packaged in a prescribed package; or (3) The definition  stamped  in section 2 of the Act is amended by striking out “and” at the end of paragraph (a), by adding “and” at the end of paragraph (b) and by adding the following after paragraph (b): (c) in respect of a vaping product, that a vaping excise stamp, and all prescribed information in a prescribed format in respect of the vaping product, are stamped, impressed, printed or marked on, indented into or affixed to the vaping product or its container in the prescribed manner to indicate that duty has been paid on the vaping product. ( estampillé ) (4) Paragraph (b) of the definition  take for use  in section 2 of the Act is replaced by the following: (b) in respect of a cannabis product or a vaping product, to consume, analyze or destroy the cannabis product or vaping product. ( utilisation pour soi ) (5) Section 2 of the Act is amended by adding the following in alphabetical order: additional vaping duty  means a duty imposed under section 158.58. ( droit additionnel sur le vapotage ) immediate container , in respect of a vaping substance, means the container that is in direct contact with the vaping substance. It does not include a vaping device. ( contenant immédiat ) specified vaping province  means a prescribed province. ( province déterminée de vapotage ) vaping device  means property (other than prescribed property) that is (a) a device that produces emissions in the form of an aerosol and is intended to be brought to the mouth for inhalation of the aerosol; (b) a vaping pod or another part that may be used with a device referred to in paragraph (a); or (c) a prescribed property. ( dispositif de vapotage ) vaping duty  means a duty imposed under section 158.57. ( droit sur le vapotage ) vaping excise stamp  means a stamp that is issued by the Minister under subsection 158.36(1) and that has not been cancelled under section 158.4. ( timbre d’accise de vapotage ) vaping product  means (a) a vaping substance that is not contained within a vaping device; or (b) a vaping device that contains a vaping substance. It does not include a cannabis product or a tobacco product. ( produit de vapotage ) vaping product drug  means a vaping product (other than a prescribed vaping product) that is (a) a drug that has been assigned a drug identification number under the  Food and Drug Regulations ; or (b) a prescribed vaping product. ( drogue de produit de vapotage ) vaping product licensee  means a person that holds a vaping product licence issued under section 14. ( titulaire de licence de produits de vapotage ) vaping product marking  means prescribed information that is required under this Act to be printed on, or affixed to, a container of vaping products that are not required under this Act to be stamped. ( mention obligatoire pour vapotage ) vaping substance  means (a) a substance or mixture of substances, whether or not it contains nicotine, that is produced to be used, or sold for use, with a vaping device to produce emissions in the form of an aerosol; or (b) a prescribed substance, material or thing. It does not include a prescribed substance, material or thing. ( substance de vapotage ) 55 (1) Subsection 5(1) of the Act is replaced by the following: Constructive possession 5 (1) For the purposes of section 25.2, subsections 25.3(1), 30(1), 32(1) and 32.1(1), section 61, subsections 70(1) and 88(1), section 158.04, subsections 158.05(1) and 158.11(1) and (2), section 158.37, subsections 158.38(1) and 158.44(1) and (2), sections 230 and 231 and subsection 238.1(1), if one of two or more persons, with the knowledge and consent of the rest of them, has anything in the person’s possession, it is deemed to be in the custody and possession of each and all of them. (2) The portion of subsection 5(2) of the Act before paragraph (a) is replaced by the following: Definition of  possession (2) In this section and in section 25.2, subsections 25.3(1), 30(1), 32(1) and 32.1(1), section 61, subsections 70(1) and 88(1), section 158.04, subsections 158.05(1) and 158.11(1) and (2), section 158.37 and subsections 158.38(1), 158.44(1) and (2) and 238.1(1),  possession  means not only having in one’s own personal possession but also knowingly 56 Subsection 14(1) of the Act is amended by striking out “or” at the end of paragraph (d), by adding “or” at the end of paragraph (e) and by adding the following after paragraph (e): (f) a vaping product licence, authorizing the person to manufacture vaping products. 57 Subsection 19(1) of the Act is replaced by the following: Issuance of licence 19 (1) Subject to the regulations, on application, the Minister may issue an excise warehouse licence to a person that is not a retailer of alcohol authorizing the person to possess in their excise warehouse manufactured tobacco, cigars or vaping products that are not stamped or non-duty-paid packaged alcohol. 58 Paragraph 23(3)(b) of the Act is replaced by the following: (b) shall, in the case of a spirits licence, a tobacco licence, a cannabis licence or a vaping product licence, require security in a form satisfactory to the Minister and in an amount determined in accordance with the regulations; and 59 The Act is amended by adding the following after section 158.34: PART 4.2 Vaping Products Manufacturing and Stamping Manufacturing without licence prohibited 158.35 (1) No person shall, other than in accordance with a vaping product licence issued to the person, manufacture vaping products. Deemed manufacturer (2) A person that, whether for consideration or otherwise, provides or offers to provide in their place of business equipment for use in that place by another person in the manufacturing of a vaping product is deemed to be manufacturing the vaping product and the other person is deemed not to be manufacturing the vaping product. Exception — manufacture for personal use (3) An individual who is not a vaping product licensee may manufacture vaping products for their personal use. Exception — regulations (4) Subsection (1) does not apply in respect of a prescribed person that manufactures prescribed vaping products in prescribed circumstances or for a prescribed purpose. Issuance of vaping excise stamps 158.36 (1) On application in the prescribed form and manner, the Minister may issue, to a vaping product licensee or to a prescribed person that is importing vaping products, stamps the purpose of which is to indicate that vaping duty and, if applicable, additional vaping duty have been paid on a vaping product. Quantity of vaping excise stamps (2) The Minister may limit the quantity of vaping excise stamps that may be issued to a person under subsection (1). Security (3) No person shall be issued a vaping excise stamp unless the person has provided security in a form satisfactory to the Minister and in an amount determined in accordance with the regulations. Supply of vaping excise stamps (4) The Minister may authorize a producer of vaping excise stamps to supply, on the direction of the Minister, vaping excise stamps to a person to which those stamps are issued under subsection (1). Design and construction (5) The design and construction of vaping excise stamps shall be subject to the approval of the Minister. Counterfeit vaping excise stamps 158.37 No person shall produce, possess, sell or otherwise supply, or offer to supply, without lawful justification or excuse the proof of which lies on the person, anything that is intended to resemble or pass for a vaping excise stamp. Unlawful possession of vaping excise stamps 158.38 (1) No person shall possess a vaping excise stamp that has not been affixed to the container of a vaping product in the manner prescribed for the purposes of the definition  stamped  in section 2 to indicate that duty has been paid on the vaping product. Exceptions — possession (2) Subsection (1) does not apply to the possession of a vaping excise stamp by (a) the person that lawfully produced the vaping excise stamp; (b) the person to which the vaping excise stamp is issued; (c) a sufferance warehouse licensee that possesses the vaping excise stamp in their sufferance warehouse on behalf of the person described under paragraph (b); or (d) a prescribed person. Unlawful supply of vaping excise stamps 158.39 No person shall dispose of, sell or otherwise supply, or offer to supply, a vaping excise stamp otherwise than in accordance with this Act. Cancellation of vaping excise stamps 158.4 The Minister may (a) cancel a vaping excise stamp that has been issued; and (b) direct that it be returned or destroyed in a manner specified by the Minister. Unlawful packaging or stamping 158.41 No person shall package or stamp a vaping product unless (a) the person is a vaping product licensee; (b) the person is the importer or owner of the vaping product and the vaping product has been placed in a sufferance warehouse for the purpose of being stamped; or (c) the person is a prescribed person. Unlawful removal 158.42 (1) Except as permitted under section 158.52 or if prescribed circumstances exist, no person shall remove a vaping product from the premises of a vaping product licensee unless it is packaged and (a) if the vaping product is intended for the duty-paid market, (i) it is stamped to indicate that vaping duty has been paid, and (ii) if additional vaping duty in respect of a specified vaping province is imposed on the vaping product, it is stamped to indicate that the additional vaping duty has been paid; or (b) if the vaping product is not intended for the duty-paid market, all vaping product markings that are  required  under this Act to be printed on, or affixed to, its container are so printed or affixed. Exceptions (2) Subsection (1) does not apply to a vaping product licensee that removes from their premises a vaping product if it is (a) being removed for (i) delivery to another vaping product licensee, (ii) export, or (iii) delivery to a person for analysis or destruction in accordance with subparagraph 158.66(a)(iv); or (b) a vaping product drug. Removal by Minister (3) Subsection (1) does not apply to the removal of a vaping product for analysis or destruction by the Minister. Prohibition — vaping products for sale 158.43 No person shall purchase or receive for sale a vaping product (a) from a manufacturer that the person knows, or ought to know, is not a vaping product licensee; (b) that is required under this Act to be packaged and stamped unless it is packaged and stamped in accordance with this Act; or (c) that the person knows, or ought to know, is fraudulently stamped. Unlawful possession or sale of vaping products 158.44 (1) Except if prescribed circumstances exist, no person, other than a vaping product licensee, shall dispose of, sell, offer for sale, purchase or have in their possession a vaping product unless (a) it is packaged; and (b) it is stamped to indicate that vaping duty has been paid. Unlawful possession or sale — specified vaping province (2) Except if prescribed circumstances exist, no person, other than a vaping product licensee, shall dispose of, sell, offer for sale, purchase or have in their possession a vaping product in a specified vaping province unless it is stamped to indicate that additional vaping duty in respect of the specified vaping province has been paid. Exception — possession of vaping products (3) Subsections (1) and (2) do not apply to the possession of vaping products (a) in the case of imported vaping products, (i) by an excise warehouse licensee in their excise warehouse, (ii) by a sufferance warehouse licensee in their sufferance warehouse, or (iii) by a customs bonded warehouse licensee in their customs bonded warehouse; (b) by a prescribed person that is transporting the vaping products under prescribed circumstances and conditions; (c) by a person that possesses the vaping products for analysis or destruction in accordance with subparagraph 158.66(a)(iv); (d) by an accredited representative for their personal or official use; (e) by an individual who has imported the vaping products for their personal use in quantities not in excess of prescribed limits; (f) by an individual who has manufactured the vaping products in accordance with subsection 158.35(3); or (g) if the vaping products are vaping product drugs. Exception — sale or offer for sale (4) Subsections (1) and (2) do not apply to the disposal, sale, offering for sale or purchase of a vaping product if (a) the vaping product is an imported vaping product, an excise warehouse licensee or a customs bonded warehouse licensee sells or offers to sell the vaping product for export and the vaping product is exported by the licensee in accordance with this Act; (b) the vaping product is an imported vaping product and an excise warehouse licensee or a customs bonded warehouse licensee sells or offers to sell the vaping product to an accredited representative for their personal or official use; or (c) the vaping product is a vaping product drug. Sale or distribution by licensee 158.45 (1) Except if prescribed circumstances exist, no vaping product licensee shall distribute a vaping product or sell or offer for sale a vaping product to a person unless (a) it is packaged; (b) it is stamped to indicate that vaping duty has been paid; and (c) if additional vaping duty in respect of a specified vaping province is imposed on the vaping product, it is stamped to indicate that the additional vaping duty has been paid. Exceptions (2) Subsection (1) does not apply to the distribution, sale or offering for sale of a vaping product by a vaping product licensee (a) if the distribution, sale or offering for sale is to (i) another vaping product licensee, or (ii) an accredited representative for their personal or official use; (b) if the vaping product is exported by the vaping product licensee in accordance with this Act; or (c) if the vaping product is a vaping product drug. Packaging and stamping of vaping products 158.46 A vaping product licensee that manufactures a vaping product shall not enter the vaping product into the duty-paid market unless (a) the vaping product has been packaged by the licensee; (b) the package has printed on it prescribed information; (c) the vaping product is stamped at the time of packaging to indicate that vaping duty has been paid; and (d) if the vaping product is to be entered in the duty-paid market of a specified vaping province, the vaping product is stamped at the time of packaging to indicate that additional vaping duty in respect of the specified vaping province has been paid. Packaging and stamping of imported vaping products 158.47 (1) Except if prescribed circumstances exist, if a vaping product is imported, it must, before it is released under the  Customs Act  for entry into the duty-paid market, (a) be packaged in a package that has printed on it prescribed information; (b) be stamped to indicate that vaping duty has been paid; and (c) if the vaping product is to be entered in the duty-paid market of a specified vaping province, be stamped to indicate that additional vaping duty in respect of the specified vaping province has been paid. Exceptions for certain importations (2) Subsection (1) does not apply to a vaping product (a) that is imported by a vaping product licensee for further manufacturing by the licensee; (b) that a vaping product licensee is authorized to import under subsection 158.53(2); or (c) that is imported by an individual for their personal use in quantities not in excess of prescribed limits. Notice — absence of stamping 158.48 (1) The absence on a vaping product of stamping that indicates that vaping duty has been paid is notice to all persons that vaping duty has not been paid on the vaping product. Notice — specified vaping province (2) The absence on a vaping product of stamping that indicates that additional vaping duty in respect of a specified vaping province has been paid is notice to all persons that additional vaping duty in respect of the specified vaping province has not been paid on the vaping product. Unstamped products to be warehoused 158.49 If vaping products manufactured in Canada are not stamped by a vaping product licensee, the vaping product licensee must immediately enter the vaping products into the licensee’s excise warehouse. Vaping product markings — warehousing 158.5 (1) Subject to subsection (4), no person shall enter into an excise warehouse a container of vaping products unless the container has printed on it, or affixed to it, vaping product markings and other prescribed information. Vaping product markings — imports (2) Subject to subsections (3) and (4), no person shall deliver a container of imported vaping products that does not have printed on it, or affixed to it, vaping product markings and other prescribed information to (a) an accredited representative; or (b) a customs bonded warehouse. Delivery of imported stamped vaping products (3) A container of imported vaping products that were manufactured outside Canada and are stamped may be delivered to a customs bonded warehouse. Exception in prescribed circumstances (4) A container of vaping products does not require vaping product markings to be printed on it, or affixed to it, if prescribed circumstances exist. Non-compliant imports 158.51 (1) If an imported vaping product intended for the duty-paid market is not stamped to indicate that vaping duty has been paid when it is reported under the  Customs Act , it shall be placed in a sufferance warehouse for the purpose of being so stamped. Non-compliant imports — specified vaping province (2) If an imported vaping product intended for the duty-paid market of a specified vaping province is not stamped to indicate that additional vaping duty in respect of the province has been paid when it is reported under the  Customs Act , it shall be placed in a sufferance warehouse for the purpose of being so stamped. Exception (3) Subsections (1) and (2) do not apply in prescribed circumstances. Vaping products — waste removal 158.52 (1) No person shall remove a vaping product that is waste from the premises of a vaping product licensee other than the licensee or a person authorized by the Minister. Removal requirements (2) If a vaping product that is waste is removed from the premises of a vaping product licensee, it shall be dealt with in the manner authorized by the Minister. Re-working or destruction of vaping products 158.53 (1) A vaping product licensee may re-work or destroy a vaping product in the manner authorized by the Minister. Importation for re-working or destruction (2) The Minister may authorize a vaping product licensee to import vaping products manufactured in Canada by the licensee for re-working or destruction by the licensee in accordance with subsection (1). Responsibility for Vaping Products Responsibility — vaping products manufactured in Canada 158.54 (1) Subject to section 158.55, a person is responsible for a vaping product manufactured in Canada at any time if (a) the person is (i) the vaping product licensee that owns the vaping product at that time, or (ii) if the vaping product is not owned at that time by a vaping product licensee, the vaping product licensee that last owned it; or (b) the person is a prescribed person. Responsibility — imported vaping products (2) Subject to sections 158.55 and 158.56, a person is responsible for an imported vaping product at any time if the person (a) imported the vaping product; or (b) is a prescribed person. Person not responsible 158.55 A person that is responsible for a vaping product ceases to be responsible for it if (a) it is packaged and stamped and the duty on it is paid; (b) it is consumed or used in the manufacturing of a vaping product that is (i) a vaping product drug, or (ii) a prescribed vaping product; (c) it is taken for use and the duty on it is paid; (d) it is taken for use in accordance with any of subparagraphs 158.66(a)(i) to (iv); (e) it is exported; (f) it is delivered to an accredited representative for their personal or official use; (g) it is lost in prescribed circumstances and the person fulfils any prescribed conditions; or (h) prescribed circumstances exist. Imports for personal use 158.56 An individual that imports vaping products for their personal use in quantities not in excess of prescribed limits is not responsible for those vaping products. Imposition and Payment of Duty on Vaping Products Imposition 158.57 Duty is imposed on vaping products manufactured in Canada or imported in the amount determined under Schedule 8 and is payable (a) in the case of vaping products manufactured in Canada, by the vaping product licensee that packaged the vaping products and at the time they are packaged; and (b) in the case of imported vaping products, by the importer, owner or other person that is liable under the  Customs Act  to pay duty levied under section 20 of the  Customs Tariff  or that would be liable to pay that duty on the vaping products if they were subject to that duty. Imposition — additional vaping duty 158.58 In addition to the duty imposed under section 158.57, a duty in respect of a specified vaping province is imposed on vaping products manufactured in Canada, or imported, in prescribed circumstances in the amount determined in a prescribed manner and is payable (a) in the case of vaping products manufactured in Canada, by the vaping product licensee that packaged the vaping products and at the time they are packaged; and (b) in the case of imported vaping products, by the importer, owner or other person that is liable under the  Customs Act  to pay duty levied under section 20 of the  Customs Tariff  or that would be liable to pay that duty on the vaping products if they were subject to that duty. Application of  Customs Act 158.59 The duties imposed under sections 158.57 and 158.58 on imported vaping products shall be paid and collected under the  Customs Act , and interest and penalties shall be imposed, calculated, paid and collected under that Act, as if the duties were a duty levied under section 20 of the  Customs Tariff , and, for those purposes, the  Customs Act  applies with any modifications that the circumstances require. Duty on vaping products taken for use 158.6 (1) If a particular person is responsible for vaping products at a particular time when the vaping products are taken for use, the following rules apply: (a) if the vaping products are packaged, they are relieved of the duty imposed under section 158.57; and (b) duty is imposed on the vaping products in the amount determined in respect of the vaping products under Schedule 8. Specified vaping province — taken for use (2) If a particular person is responsible for vaping products at a particular time when the vaping products are taken for use, a duty in respect of a specified vaping province is imposed on the vaping products in prescribed circumstances in the amount determined in prescribed manner. That duty is in addition to the duty imposed under subsection (1). Duty payable (3) The duty imposed under subsection (1) or (2) is payable at the particular time, and by the particular person, referred to in that subsection. Duty on unaccounted vaping products 158.61 (1) If a particular person that is responsible at a particular time for vaping products cannot account for the vaping products as being, at the particular time, in the possession of a vaping product licensee or in the possession of another person in accordance with subsection 158.44(3), the following rules apply: (a) if the vaping products are packaged, they are relieved of the duty imposed under section 158.57; and (b) duty is imposed on the vaping products in the amount determined in respect of the vaping products under Schedule 8. Specified vaping province — unaccounted vaping products (2) If a particular person that is responsible at a particular time for vaping products cannot account for the vaping products as being, at the particular time, in the possession of a vaping product licensee or in the possession of another person in accordance with subsection 158.44(3), a duty in respect of a specified vaping province is imposed on the vaping products in prescribed circumstances in the amount determined in prescribed manner. That duty is in addition to the duty imposed under subsection (1). Duty payable (3) The duty imposed under subsection (1) or (2) is payable at the particular time, and by the particular person, referred to in that subsection. Exception (4) Subsection (1) does not apply in circumstances in which the particular person referred to in that subsection is convicted of an offence under section 218.2. Duty relieved — unstamped vaping products 158.62 (1) The duties imposed under sections 158.57 and 158.58 are relieved on a vaping product that is not stamped. Vaping products imported for personal use (2) Subsection (1) does not apply to the importation of vaping products by an individual for their personal use to the extent that the quantity of the products imported exceeds the quantity permitted under Chapter 98 of the List of Tariff Provisions set out in the schedule to the  Customs Tariff  to be imported without the payment of  duties , as defined in Note 4 to that Chapter. Duty relieved — importation by an individual 158.63 (1) The duties imposed under sections 158.57 and 158.58 are relieved on vaping products imported by an individual for their personal use if they were manufactured in Canada and are stamped. Duty relieved — reimportation (2) The duties imposed under sections 158.57 and 158.58 are relieved on vaping products imported by an individual for their personal use if they were manufactured outside Canada, were previously imported into Canada and are stamped. Duty relieved — importation for destruction 158.64 The duties imposed under paragraphs 158.57(b) and 158.58(b) are relieved on a stamped vaping product that was manufactured in Canada by a vaping product licensee and that is imported for re-working or destruction in accordance with section 158.53. Duty relieved — prescribed circumstances 158.65 The duties imposed under section 158.57 or 158.58 are relieved on a vaping product in prescribed circumstances. Duty not payable 158.66 Duty is not payable on a vaping product (a) that is (i) taken for analysis, or destroyed, by the Minister, (ii) taken for analysis by a vaping product licensee in a manner approved by the Minister, (iii) destroyed by a vaping product licensee in a manner approved by the Minister, (iv) delivered by a vaping product licensee to another person for analysis or destruction by that person in a manner approved by the Minister, (v) a vaping product drug, or (vi) a prescribed vaping product; or (b) in prescribed circumstances. Excise Warehouses Restriction — entering vaping products 158.67 No person shall enter into an excise warehouse (a) a vaping product that is stamped; or (b) any other vaping product except in accordance with this Act. Prohibition on removal 158.68 (1) Except if prescribed circumstances exist, no person shall remove from an excise warehouse vaping products manufactured in Canada. Removal of Canadian manufactured vaping products (2) Subject to the regulations, a vaping product manufactured in Canada may be removed from the excise warehouse of the vaping product licensee that manufactured it only if it is (a) for export by the licensee in accordance with this Act; or (b) for delivery to an accredited representative for their official or personal use. Removal from warehouse for re-working or destruction (3) Subject to the regulations, vaping products manufactured in Canada may be removed from the excise warehouse of the vaping product licensee that manufactured them if they are removed for re-working or destruction by the licensee in accordance with section 158.53. Removal of imported vaping products 158.69 (1) Except if prescribed circumstances exist, no person shall remove imported vaping products from an excise warehouse. Exception (2) Subject to the regulations, imported vaping products may be removed from an excise warehouse (a) for delivery to another excise warehouse; (b) for delivery to an accredited representative for their official or personal use; or (c) for export by the excise warehouse licensee in accordance with this Act. 60 (1) The portion of subsection 159(1) of the Act before paragraph (a) is replaced by the following: Determination of fiscal months 159 (1) The fiscal months of a person other than a cannabis licensee or a vaping product licensee shall be determined in accordance with the following rules: (2) Subsection 159(1.01) of the Act is replaced by the following: Fiscal months — cannabis or vaping product licensee (1.01) For the purposes of this Act, the fiscal months of a cannabis licensee or a vaping product licensee are calendar months. 61 Section 180 of the Act is replaced by the following: No refund — exportation 180 Subject to this Act, the duty paid on any tobacco product, cannabis product, vaping product or alcohol entered into the duty-paid market shall not be refunded on the exportation of the tobacco product, cannabis product, vaping product or alcohol. 62 The Act is amended by adding the following after section 187.1: Refund of duty — destroyed vaping product 187.2 The Minister may refund to a vaping product licensee the duty paid on a vaping product that is re-worked or destroyed by the licensee in accordance with section 158.53 if the licensee applies for the refund within two years after the vaping product is re-worked or destroyed. 63 (1) Paragraph 206(1)(d) of the Act is replaced by the following: (d) every person that transports a tobacco product, cannabis product or vaping product that is not stamped or non-duty-paid packaged alcohol. (2) Section 206 of the Act is amended by adding the following after subsection (2.01): Keeping records — vaping product licensee (2.02) Every vaping product licensee shall keep records that will enable the determination of the amount of vaping product manufactured, received, used, packaged, re-worked, sold or disposed of by the licensee. 64 (1) The portion of section 214 of the Act before paragraph (a) is replaced by the following: Unlawful production, sale, etc. 214 Every person that contravenes any of sections 25, 25.2 to 25.4, 27 and 29, subsection 32.1(1) and sections 60, 62, 158.02, 158.04 to 158.06, 158.08, 158.1 and 158.37 to 158.39 is guilty of an offence and liable (2) The portion of section 214 of the Act before paragraph (a), as enacted by subsection (1), is replaced by the following: Unlawful production, sale, etc. 214 Every person that contravenes any of sections 25, 25.2 to 25.4, 27 and 29, subsection 32.1(1) and sections 60, 62, 158.02, 158.04 to 158.06, 158.08, 158.1, 158.35, 158.37 to 158.39, 158.41 and 158.43 is guilty of an offence and liable 65 The Act is amended by adding the following after section 218.1: Punishment — sections 158.44 and 158.45 218.2 (1) Every person that contravenes section 158.44 or 158.45 is guilty of an offence and liable (a) on conviction on indictment, to a fine of not less than the amount determined under subsection (2) and not more than the amount determined under subsection (3) or to imprisonment for a term of not more than five years, or to both; or (b) on summary conviction, to a fine of not less than the amount determined under subsection (2) and not more than the lesser of $500,000 and the amount determined under subsection (3) or to imprisonment for a term of not more than 18 months, or to both. Minimum amount (2) The amount determined under this subsection for an offence under subsection (1) is the greater of (a) the amount determined by the formula (A + B) × 200% where A is the amount determined under Schedule 8 in respect of the vaping products to which the offence relates, using the rates of duty applicable at the time the offence was committed, and B is (i) if the offence occurred in a specified vaping province, the amount determined for A, and (ii) in any other case, 0, and (b) $1,000 in the case of an indictable offence and $500 in the case of an offence punishable on summary conviction. Maximum amount (3) The amount determined under this subsection for an offence under subsection (1) is the greater of (a) the amount determined by the formula (A + B) × 300% where A is the amount determined under Schedule 8 in respect of the vaping products to which the offence relates, using the rates of duty applicable at the time the offence was committed, and B is (i) if the offence occurred in a specified vaping province, the amount determined for A, and (ii) in any other case, 0, and (b) $2,000 in the case of an indictable offence and $1,000 in the case of an offence punishable on summary conviction. 66 Paragraph 230(1)(a) of the Act is replaced by the following: (a) the commission of an offence under section 214 or subsection 216(1), 218(1), 218.1(1), 218.2(1) or 231(1); or 67 Paragraph 231(1)(a) of the Act is replaced by the following: (a) the commission of an offence under section 214 or subsection 216(1), 218(1), 218.1(1) or 218.2(1); or 68 Subsection 232(1) of the Act is replaced by the following: Part XII.2 of  Criminal Code  applicable 232 (1) Sections 462.3 and 462.32 to 462.5 of the  Criminal Code  apply, with any modifications that the circumstances require, in respect of proceedings for an offence under section 214, subsection 216(1), 218(1), 218.1(1) or 218.2(1) or section 230 or 231. 69 The Act is amended by adding the following after section 233.1: Contravention of section 158.46 or 158.49 233.2 Every vaping product licensee that contravenes section 158.46 or 158.49 is liable to a penalty equal to the amount determined by the formula (A + B) × 200% where A is the amount determined under Schedule 8 in respect of the vaping products to which the contravention relates, using the rates of duty applicable at the time the contravention occurred; and B is (a) if the contravention occurred in a specified vaping province, the amount determined for A, and (b) in any other case, 0. 70 (1) Subsection 234(1) of the Act is replaced by the following: Contravention of certain sections 234 (1) Every person that contravenes section 38, 40, 49, 61, 62.1, 99, 149, 151, 158.15, 158.5 or 158.67 is liable to a penalty of not more than $25,000. (2) Subsection 234(1) of the Act, as enacted by subsection (1), is replaced by the following: Contravention of certain sections 234 (1) Every person that contravenes section 38, 40, 49, 61, 62.1, 99, 149, 151, 158.15, 158.5, 158.52 or 158.67 is liable to a penalty of not more than $25,000. (3) Section 234 of the Act is amended by adding the following after subsection (3): Failure to comply (4) Every person that fails to return or destroy stamps as directed by the Minister under paragraph 158.4(b) is liable to a penalty of not more than $25,000. (4) Subsection 234(4) of the Act, as enacted by subsection (3), is replaced by the following: Failure to comply (4) Every person that fails to return or destroy stamps as directed by the Minister under paragraph 158.4(b), or that fails to re-work or destroy a vaping product in the manner authorized by the Minister under section 158.53, is liable to a penalty of not more than $25,000. 71 The Act is amended by adding the following after section 234.1: Contravention — sections 158.35 and 158.43 to 158.45 234.2 Every person that contravenes section 158.35, that receives for sale vaping products in contravention of section 158.43 or that sells or offers to sell vaping products in contravention of section 158.44 or 158.45 is liable to a penalty equal to the amount determined by the formula (A + B) × 200% where A is the amount determined under Schedule 8 in respect of the vaping products to which the contravention relates, using the rates of duty applicable at the time the contravention occurred; and B is (a) if the contravention occurred in a specified vaping province, the amount determined for A, and (b) in any other case, 0. 72 Subsection 237(6) of the Act is replaced by the following: Diversion of unstamped vaping products (5.1) Every vaping product licensee is liable to a penalty in respect of a vaping product manufactured in Canada that is removed from the excise warehouse of the licensee for a purpose described in subsection 158.68(2) if the product is not delivered or exported, as the case may be, for that purpose. Diversion of imported vaping products (5.2) Every excise warehouse licensee is liable to a penalty in respect of an imported vaping product that is removed from the excise warehouse of the licensee for a purpose described in subsection 158.69(2) if the product is not delivered or exported, as the case may be, for that purpose. Amount of penalty for diversion of vaping products (5.3) The amount of a penalty for each vaping product that is removed from an excise warehouse for a purpose referred to in subsection (5.1) or (5.2) and that is not delivered or exported, as the case may be, for that purpose is equal to the amount determined by the formula (A + B) × 200% where A is the amount determined under Schedule 8 in respect of the vaping product, using the rates of duty applicable at the time the vaping product is removed from the excise warehouse; and B is (a) if at least one province is prescribed for the purposes of the definition  specified vaping province  in section 2 at the time the vaping product is removed from the excise warehouse, the amount determined for A, and (b) in any other case, 0. Exception (6) A licensee that would otherwise be liable to a penalty under this section is not liable if the licensee proves to the satisfaction of the Minister that the alcohol, tobacco product or vaping product that was removed from their excise warehouse or special excise warehouse was returned to that warehouse. 73 The Act is amended by adding the following after section 238: Penalty in respect of unaccounted vaping products 238.01 (1) Every excise warehouse licensee is liable to a penalty in respect of a vaping product entered into their excise warehouse if the licensee cannot account for the vaping product (a) as being in the warehouse; (b) as having been removed from the warehouse in accordance with this Act; or (c) as having been destroyed by fire while kept in the warehouse. Amount of penalty (2) The amount of a penalty for each vaping product that cannot be accounted for is equal to the amount determined by the formula (A + B) × 200% where A is the amount determined under Schedule 8 in respect of the vaping product, using the rates of duty applicable at the time the vaping product is entered into the excise warehouse; and B is (a) if at least one province is prescribed for the purposes of the definition  specified vaping province  in section 2 at the time the vaping product is entered into the excise warehouse, the amount determined for A, and (b) in any other case, 0. 74 (1) Paragraph 238.1(1)(a) of the Act is replaced by the following: (a) the person can demonstrate that the stamps were affixed to tobacco products, cannabis products, vaping products or their containers in the manner prescribed for the purposes of the definition  stamped  in section 2 and that duty, other than special duty, has been paid on the tobacco products, cannabis products or vaping products; or (2) Subsection 238.1(2) of the Act is amended by striking out “or” at the end of paragraph (a), by adding “or” at the end of paragraph (b) and by adding the following after paragraph (b): (c) in the case of a vaping excise stamp (i) if the stamp is in respect of a specified vaping province, $10.00, and (ii) in any other case, $5.00. 75 The portion of section 239 of the Act before paragraph (a) is replaced by the following: Other diversions 239 Unless section 237 applies, every person is liable to a penalty equal to 200% of the duty that was imposed on packaged alcohol, a tobacco product, a cannabis product or a vaping product if 76 Section 264 of the Act is replaced by the following: Certain things not to be returned 264 Despite any other provision of this Act, any alcohol, specially denatured alcohol, restricted formulation, raw leaf tobacco, excise stamp, tobacco product, cannabis product or vaping product that is seized under section 260 must not be returned to the person from whom it was seized or any other person unless it was seized in error. 77 Subsection 266(2) of the Act is amended by striking out “and” at the end of paragraph (d), by adding “and” at the end of paragraph (e) and by adding the following after paragraph (e): (f) a seized vaping product only to a vaping product licensee. 78 (1) Paragraph 304(1)(c.1) of the Act is replaced by the following: (c.1) respecting the types of security that are acceptable for the purposes of subsection 158.03(3) or 158.36(3), and the manner by which the amount of the security is to be determined; (2) Paragraph 304(1)(f) of the Act is replaced by the following: (f) respecting the information to be provided on tobacco products, packaged alcohol, cannabis products and vaping products and on containers of tobacco products, packaged alcohol, cannabis products and vaping products; (3) Paragraph 304(1)(i) of the Act is replaced by the following: (i) respecting the entry and removal of tobacco products, alcohol or vaping products from an excise warehouse or a special excise warehouse; (4) Paragraph 304(1)(n) of the Act is replaced by the following: (n) respecting the sale under section 266 of alcohol, tobacco products, raw leaf tobacco, specially denatured alcohol, restricted formulations, cannabis products or vaping products seized under section 260; 79 The Act is amended by adding the following after section 304.2: Definition of  coordinated vaping duty system 304.3 (1) In this section,  coordinated vaping duty system  means the system providing for the payment, collection and remittance of duty imposed under any of section 158.58 and subsections 158.6(2) and 158.61(2) and any provisions relating to duty imposed under those provisions or to refunds in respect of any such duty. Coordinated vaping duty system regulations — transition (2) The Governor in Council may make regulations, in relation to the joining of a province to the coordinated vaping duty system, (a) prescribing transitional measures, including (i) a tax on the inventory of vaping products held by a vaping product licensee or any other person, and (ii) a duty or tax on vaping products that are delivered prior to the province joining that system; and (b) generally to effect the implementation of that system in relation to the province. Coordinated vaping duty system regulations — rate variation (3) The Governor in Council may make regulations (a) prescribing rules in respect of whether, how and when a change in the rate of duty for a specified vaping province applies (in this section any such change in the rate of duty is referred to as a “rate variation”), including rules deeming, in specified circumstances and for specified purposes, the status of anything to be different than what it would otherwise be, including when duty is imposed or payable and when duty is required to be reported and accounted for; (b) if a manner of determining an amount of duty is to be prescribed in relation to the coordinated vaping duty system, (i) specifying the circumstances or conditions under which a change in the manner applies, and (ii) prescribing transitional measures in respect of a change in the manner, including (A) a tax on the inventory of vaping products held by a vaping product licensee or any other person, and (B) a duty or tax on vaping products that are delivered prior to the change; and (c) prescribing amounts and rates to be used to determine any refund that relates to, or is affected by, the coordinated vaping duty system, excluding amounts that would otherwise be included in determining any such refund, and specifying circumstances under which any such refund shall not be paid or made. Coordinated vaping duty system regulations — general (4) For the purpose of facilitating the implementation, application, administration and enforcement of the coordinated vaping duty system or a rate variation or the joining of a province to the coordinated vaping duty system, the Governor in Council may make regulations (a) prescribing rules in respect of whether, how and when that system applies and rules in respect of other aspects relating to the application of that system in relation to a specified vaping province, including rules deeming, in specified circumstances and for specified purposes, the status of anything to be different than what it would otherwise be, including when duty is imposed or payable and when duty is required to be reported and accounted for; (b) prescribing rules related to the movement of vaping products between provinces, including a duty, tax or refund in respect of such movement; (c) providing for refunds relating to the application of that system in relation to a specified vaping province; (d) adapting any provision of this Act or of the regulations made under this Act to the coordinated vaping duty system or modifying any provision of this Act or those regulations to adapt it to the coordinated vaping duty system; (e) defining, for the purposes of this Act or the regulations made under this Act, or any provision of this Act or those regulations, in its application to the coordinated vaping duty system, words or expressions used in this Act or those regulations including words or expressions defined in a provision of this Act or those regulations; (f) providing that a provision of this Act or of the regulations made under this Act, or a part of such a provision, does not apply to the coordinated vaping duty system; (g) prescribing compliance measures, including penalties and anti-avoidance rules; and (h) generally in respect of the application of that system in relation to a province. Conflict (5) If a regulation made under this Act in respect of the coordinated vaping duty system states that it applies despite any provision of this Act, in the event of a conflict between the regulation and this Act, the regulation prevails to the extent of the conflict. 80 The Act is amended by adding, after Schedule 7, the Schedule 8 set out in Schedule 1 to this Act. Related Amendments R.S., c. C-46 Criminal Code 81 (1) Subparagraph (g)(i) of the definition  offence  in section 183 of the  Criminal Code  is replaced by the following: (i) section 214 (unlawful production, sale, etc., of tobacco, alcohol, cannabis or vaping products), (2) Paragraph (g) of the definition  offence  in section 183 of the Act is amended by adding the following after subparagraph (iii.1): (iii.2) section 218.2 (unlawful possession, sale, etc., of unstamped vaping products), R.S., c. E-15 Excise Tax Act 82 The definition  excisable goods  in subsection 123(1) of the  Excise Tax Act  is replaced by the following: excisable goods  means beer or malt liquor (within the meaning assigned by section 4 of the  Excise Act ) and spirits, wine, tobacco products, cannabis products and vaping products (within the meaning assigned by section 2 of the  Excise Act, 2001 ); ( produit soumis à l’accise ) R.S., c. F-8; 1995, c. 17, s. 45(1) Federal-Provincial Fiscal Arrangements Act 83 Subsection 2(1) of the  Federal-Provincial Fiscal Arrangements Act  is amended by adding the following in alphabetical order: coordinated vaping product taxation agreement  means an agreement or arrangement entered into by the Minister on behalf of the Government of Canada under Part III.3, including any amendments or variations to the agreement or arrangement made in accordance with that Part; ( accord de coordination de la taxation des produits de vapotage ) 84 The Act is amended by adding the following after section 8.82: PART III.3 Coordinated Vaping Product Taxation Agreements Coordinated Vaping Product Taxation Agreement 8.9 (1) The Minister, with the approval of the Governor in Council, may on behalf of the Government of Canada enter into an agreement or arrangement with the government of a province respecting the taxation of vaping products and, without restricting the generality of the foregoing, respecting (a) the collection, administration and enforcement of taxes on vaping products in respect of the province under a single Act of Parliament; (b) the provision to the Government of Canada by the government of the province, or to the government of the province by the Government of Canada, of (i) information acquired in the administration and enforcement of Acts imposing taxes on vaping products and Acts providing for rebates, refunds or reimbursements of taxes on vaping products, paid or payable, or of amounts paid or payable as or on account of the taxation of vaping products, and (ii) other information related to the regulation of vaping and the distribution of vaping products relevant to the system of taxation of vaping products under a single Act of Parliament; (c) the accounting for taxes collected in accordance with the agreement; (d) the implementation of and transition to the system of taxation of vaping products contemplated under the agreement; (e) payments, and the eligibility for payments, by the Government of Canada to the government of the province in respect of the revenues from the system of taxation contemplated under the agreement and to which the province is entitled under the agreement, the time when such payments will be made, and the remittance by the government of the province to the Government of Canada of any overpayments by the Government of Canada or the right of the Government of Canada to set off any overpayments against other amounts payable by the Government of Canada to the government of the province, whether under the  agreement  or any other agreement or arrangement or any Act of Parliament; (f) the payment by the Government of Canada and its agents and subservient bodies, and by the government of the province and its agents and subservient bodies, of the taxes on vaping products payable under the system of taxation of vaping products contemplated under the agreement and the accounting for the taxes on vaping products so paid; (g) the compliance by the Government of Canada and its agents and subservient bodies, and by the government of the province and its agents and subservient bodies, with the Act of Parliament under which the system of taxation of vaping products is administered and regulations made under that Act; and (h) other matters that relate to, and that are considered advisable for the purposes of implementing or administering, the system of taxation of vaping products contemplated under the agreement. Amending agreements (2) The Minister, with the approval of the Governor in Council, may on behalf of the Government of Canada enter into an agreement with the government of a province amending or varying an agreement or arrangement with the province entered into under subsection (1) or this subsection. Payments 8.91 If there is a coordinated vaping product taxation agreement with the government of a province, the appropriate minister may pay to the province out of amounts received in a fiscal year under the Act of Parliament referred to in paragraph 8.9(1)(a) (a) amounts determined in accordance with the agreement as provided, and at such times as are specified, in the agreement; and (b) subject to the regulations, advances in respect of the amounts referred to in paragraph (a). Statutory authority to make payments 8.92 Despite any other Act, the payments paid under a coordinated vaping product taxation agreement under the authority of section 8.91 may be made without any other or further appropriation or authority. 85 (1) Paragraph 40(b) of the Act is replaced by the following: (b) respecting the calculation and payment to a province of advances on account of any amount that may become payable to the province under this Act, an administration agreement, a reciprocal taxation agreement, a sales tax harmonization agreement, a coordinated cannabis taxation agreement or a coordinated vaping product taxation agreement and the adjustment, by way of reduction or set off, of other payments to the province because of those advances; (2) Paragraph 40(d) of the Act is replaced by the following: (d) prescribing the time and manner of making any payment under this Act, an administration agreement, a sales tax harmonization agreement, a coordinated cannabis taxation agreement or a coordinated vaping product taxation agreement; R.S., c. 1 (2nd Supp.) Customs Act 86 Subsection 2(1) of the  Customs Act  is amended by adding the following in alphabetical order: immediate container  has the same meaning as in section 2 of the  Excise Act, 2001 ; ( contenant immédiat ) vaping device  has the same meaning as in section 2 of the  Excise Act, 2001 ; ( dispositif de vapotage ) vaping product  has the same meaning as in section 2 of the  Excise Act, 2001 ; ( produit de vapotage ) vaping product licensee  has the same meaning as in section 2 of the  Excise Act, 2001 ; ( titulaire de licence de produits de vapotage ) vaping substance  has the same meaning as in section 2 of the  Excise Act, 2001 ; ( substance de vapotage ) 87 Subsection 97.25(3) of the Act is amended by adding the following after paragraph (c): (c.1) if the good is a vaping product, to a vaping product licensee; 88 Subsection 109.2(2) of the Act is replaced by the following: Contravention relating to tobacco, cannabis and vaping products and to designated goods (2) Every person that (a) removes tobacco products, cannabis products, vaping products or designated goods or causes tobacco products, cannabis products, vaping products or designated goods to be removed from a customs office, sufferance warehouse, bonded warehouse or duty free shop in contravention of this Act or the  Customs Tariff  or the regulations made under those Acts, or (b) sells or uses tobacco products or designated goods designated as ships’ stores in contravention of this Act or the  Customs Tariff  or the regulations made under those Acts, is liable to a penalty equal to double the total of the duties that would be payable on like tobacco products, cannabis products, vaping products or designated goods released in like condition at the rates of duties applicable to like tobacco products, cannabis products, vaping products or designated goods at the time the penalty is assessed, or to such lesser amount as the Minister may direct. 89 Subsection 117(2) of the Act is replaced by the following: No return of certain goods (2) Despite subsection (1), if spirits, wine, specially denatured alcohol, restricted formulations, cannabis, raw leaf tobacco, excise stamps, tobacco products or vaping products are seized under this Act, they shall not be returned to the person from whom they were seized or any other person unless they were seized in error. 90 Subsection 119.1(1.1) of the Act is amended by striking out “and” at the end of paragraph (c) and by adding the following after that paragraph: (c.1) a vaping product may only be to a vaping product licensee; and 91 The portion of subsection 142(1) of the Act before paragraph (a) is replaced by the following: Disposal of things abandoned or forfeit 142 (1) Unless the thing is spirits, specially denatured alcohol, a restricted formulation, wine, raw leaf tobacco, an excise stamp, a tobacco product or a vaping product, anything that has been abandoned to Her Majesty in right of Canada under this Act and anything the forfeiture of which is final under this Act shall 92 (1) Subsection 142.1(1) of the Act is replaced by the following: Dealing with abandoned or forfeited alcohol, etc. 142.1 (1) If spirits, specially denatured alcohol, a restricted formulation, wine, raw leaf tobacco, a tobacco product or a vaping product is abandoned or finally forfeited under this Act, the Minister may sell, destroy or otherwise deal with it. (2) Subsection 142.1(2) of the Act is amended by striking out “and” at the end of paragraph (c) and by adding the following after that paragraph: (c.1) a vaping product may only be to a vaping product licensee; and 93 Paragraph 164(1)(h.2) of the Act is replaced by the following: (h.2) respecting the sale of alcohol, a tobacco product, raw leaf tobacco, specially denatured alcohol, a restricted formulation or a vaping product detained, seized, abandoned or forfeited under this Act; 1997, c. 36 Customs Tariff 94 Paragraph 83(a) of the  Customs Tariff  is replaced by the following: (a) in the case of goods that would have been classified under tariff item No. 9804.10.00 or 9804.20.00, the value for duty of the goods shall be reduced by an amount equal to that maximum specified value and, in the case of alcoholic beverages, vaping products and tobacco, the quantity of those goods shall, for the purposes of assessing duties other than a duty under section 54 of the  Excise Act, 2001 , be reduced by the quantity of alcoholic beverages, vaping products and tobacco and up to the maximum quantities specified in tariff item No. 9804.10.00 or 9804.20.00, as the case may be; 95 Subsection 89(2) of the Act is replaced by the following: Exception (2) Relief of the duties or taxes levied or imposed under sections 21.1 to 21.3, the  Excise Act, 2001  or the  Excise Tax Act  may not be granted under subsection (1) on tobacco products, vaping products or designated goods. 96 Subsection 113(2) of the Act is replaced by the following: No refund (2) No refund or drawback of the duties imposed on tobacco products or vaping products under the  Excise Act, 2001  shall be granted under subsection (1), except if a refund of the whole or the portion of the duties is required to be granted under Division 3. 97 (1) The Description of Goods of tariff item No. 9804.10.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference beginning with “For the purpose of this tariff item,” and ending with “of manufactured tobacco.” with a reference to “For the purpose of this tariff item, goods may include either wine not exceeding 1.5 litres or any alcoholic beverages not exceeding 1.14 litres, tobacco not exceeding fifty cigars, two hundred cigarettes, two hundred tobacco sticks and two hundred grams of manufactured tobacco, and vaping products not exceeding 120 millilitres of vaping substance in liquid form, or 120 grams of vaping substance in solid form, within any combination of not more than twelve vaping devices and immediate containers.” (2) Paragraphs (a) and (b) of the Description of Goods of tariff item No. 9804.20.00 in the List of Tariff Provisions set out in the schedule to the Act are replaced by the following: (a) goods may include either wine not exceeding 1.5 litres or any alcoholic beverages not exceeding 1.14 litres, tobacco not exceeding fifty cigars, two hundred cigarettes, two hundred tobacco sticks and two hundred grams of manufactured tobacco, and vaping products not exceeding 120 millilitres of vaping substance in liquid form, or 120 grams of vaping substance in solid form, within any combination of not more than twelve vaping devices and immediate containers, if included in the baggage accompanying the person at the time of return to Canada; and (b) if goods (other than alcoholic beverages, cigars, cigarettes, tobacco sticks, manufactured tobacco and vaping products) acquired abroad are not included in the baggage accompanying the person, they may be classified under this tariff item if they are reported by the person at time of return to Canada. (3) The Description of Goods of tariff item No. 9804.30.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference beginning with “For the purpose of this tariff item,” and ending with “or manufactured tobacco.” with a reference to “For the purpose of this tariff item, goods shall not include those which could otherwise be imported into Canada free of duties, nor alcoholic beverages, cigars, cigarettes, tobacco sticks, manufactured tobacco or vaping products.” (4) The Description of Goods of tariff item No. 9804.40.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference beginning with “For the purpose of this tariff item,” and ending with “or manufactured tobacco.” with a reference to “For the purpose of this tariff item, goods shall not include alcoholic beverages, cigars, cigarettes, tobacco sticks, manufactured tobacco or vaping products.” (5) Paragraphs (a) and (b) of the Description of Goods of tariff item No. 9805.00.00 in the List of Tariff Provisions set out in the schedule to the Act are replaced by the following: (a) the provisions shall apply to either wine not exceeding 1.5 litres or any alcoholic beverages not exceeding 1.14 litres, tobacco not exceeding fifty cigars, two hundred cigarettes, two hundred tobacco sticks and two hundred grams of manufactured tobacco, and vaping products not exceeding 120 millilitres of vaping substance in liquid form, or 120 grams of vaping substance in solid form, within any combination of not more than twelve vaping devices and immediate containers, if they are included in the baggage accompanying the importer, and no relief from payment of duties is being claimed in respect of alcoholic beverages, tobacco or vaping products under another item in this Chapter at the time of importation; (b) if goods (other than alcoholic beverages, cigars, cigarettes, tobacco sticks, manufactured tobacco and vaping products) are not accompanying the person returning from abroad, they may be classified under this item when imported at a later time if they are reported by the person at the time of return to Canada; and (6) The Description of Goods of tariff item No. 9807.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by striking out “and” at the end of subparagraph (a)(i), by adding “and” at the end of subparagraph (a)(ii), and by adding the following after subparagraph (a)(ii): (iii) vaping products not exceeding 120 millilitres of vaping substance in liquid form, or 120 grams of vaping substance in solid form, within any combination of not more than twelve vaping devices and immediate containers; (7) Paragraph (c) of the Description of Goods of tariff item No. 9807.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “(other than alcoholic beverages, cigars, cigarettes, tobacco sticks and manufactured tobacco)” with a reference to “(other than alcoholic beverages, cigars, cigarettes, tobacco sticks, manufactured tobacco and vaping products)”. (8) The Description of Goods of tariff item No. 9816.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “and not being advertising matter, tobacco or alcoholic beverages,” with a reference to “and not being advertising matter, tobacco, alcoholic beverages or vaping products,”. (9) The Description of Goods of heading No. 98.25 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “alcoholic beverages; tobacco; tobacco products;” with a reference to “alcoholic beverages; tobacco; tobacco products; vaping products;”. (10) The Description of Goods of heading No. 98.26 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “alcoholic beverages; tobacco; tobacco products;” with a reference to “alcoholic beverages; tobacco; tobacco products; vaping products;”. (11) The Description of Goods of tariff item No. 9827.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference beginning with “Goods, which may include” and ending with “of manufactured tobacco,” with a reference to “Goods, which may include either wine not exceeding 1.5 litres or any alcoholic beverages not exceeding 1.14 litres, tobacco products not exceeding fifty cigars, two hundred cigarettes, two hundred tobacco sticks and two hundred grams of manufactured tobacco, and vaping products not exceeding 120 millilitres of vaping substance in liquid form, or 120 grams of vaping substance in solid form, within any combination of not more than twelve vaping devices and immediate containers,”. (12) The Description of Goods of tariff item No. 9906.00.00 in the List of Tariff Provisions set out in the schedule to the Act is amended by replacing the reference to “other than alcoholic beverages and tobacco products,” with a reference to “other than alcoholic beverages, tobacco products and vaping products,”. SOR/81-701 Tariff Item No. 9805.00.00 Exemption Order 98 Section 3 of the  Tariff Item No. 9805.00.00 Exemption Order  is amended by adding the following after paragraph (b): (b.1) vaping products owned by and in the possession of the importer; SI/85-181 Postal Imports Remission Order 99 (1) Paragraph (a) of the definition  goods  in section 2 of the  Postal Imports Remission Order  is replaced by the following: (a) alcoholic beverages, cannabis products, vaping products, cigars, cigarettes and manufactured tobacco; (2) Section 2 of the Order is amended by adding the following in alphabetical order: vaping product  has the same meaning as in section 2 of the  Excise Act, 2001 . ( produit de vapotage ) SI/85-182; SI/92-128, s. 2(F) Courier Imports Remission Order 100 (1) Paragraph (a) of the definition  goods  in section 2 of the  Courier Imports Remission Order  is replaced by the following: (a) alcoholic beverages, cannabis products, vaping products, cigars, cigarettes and manufactured tobacco; (2) Section 2 of the Order is amended by adding the following in alphabetical order: vaping product  has the same meaning as in section 2 of the  Excise Act, 2001 . ( produit de vapotage ) SOR/86-1065 Customs Sufferance Warehouses Regulations 101 Subsection 15(4) of the  Customs Sufferance Warehouses Regulations  is replaced by the following: (4) For the purposes of subsection 39.1(1) of the Act, firearms, prohibited ammunition, prohibited devices, prohibited or restricted weapons, tobacco products and vaping products are goods of a prescribed class that are forfeit if they are not removed from a sufferance warehouse within 14 days after the day on which they were reported under section 12 of the Act. 102 Paragraph 17(a) of the Regulations is replaced by the following: (a) stamping the goods, if the goods consist of (i) imported raw leaf tobacco or imported tobacco products that are placed in the sufferance warehouse in accordance with section 39 of the  Excise Act, 2001 , or (ii) imported vaping products that are placed in the sufferance warehouse in accordance with section 158.51 of the  Excise Act, 2001 ; SOR/87-720 Non-residents’ Temporary Importation of Baggage and Conveyances Regulations 103 Section 2 of the  Non-residents’ Temporary Importation of Baggage and Conveyances Regulations  is amended by adding the following in alphabetical order: immediate container  has the same meaning as in section 2 of the  Excise Act, 2001 ; ( contenant immédiat ) vaping device  has the same meaning as in section 2 of the  Excise Act, 2001 ; ( dispositif de vapotage ) vaping substance  has the same meaning as in section 2 of the  Excise Act, 2001 ; ( substance de vapotage ) 104 Subsection 4(1) of the Regulations is amended by striking out “or” at the end of paragraph (b) and by adding the following after that paragraph: (b.1) 120 millilitres of vaping substance in liquid form, or 120 grams of vaping substance in solid form, within any combination of not more than twelve vaping devices and immediate containers; or SOR/90-225 Tariff Item No. 9807.00.00 Exemption Order 105 Paragraph 2(b) of the  Tariff Item No. 9807.00.00 Exemption Order  is replaced by the following: (b) tobacco products and vaping products; SOR/96-46 Customs Bonded Warehouses Regulations 106 Section 2 of the  Customs Bonded Warehouses Regulations  is amended by adding the following in alphabetical order: vaping product  has the same meaning as in section 2 of the  Excise Act, 2001 ; ( produit de vapotage ) 107 Section 14 of the Regulations is amended by striking out “and” at the end of paragraph (e), by adding “and” at the end of paragraph (f) and by adding the following after paragraph (f): (g) vaping products that are not stamped. 108 The Regulations are amended by adding the following after section 16: 16.1 No licensee shall receive into or remove from a bonded warehouse imported vaping products unless they are to be removed from the warehouse for sale to a foreign diplomat in Canada or export from Canada. 109 Section 18 of the Regulations is replaced by the following: 18 For the purposes of subsections 37(2) and 39.1(2) of the  Customs Act , tobacco products, packaged spirits and vaping products are a prescribed class of goods and are forfeit if they have not been removed from the bonded warehouse within five years of the day on which the goods are described in the form prescribed under subsection 19(2) of that Act. SOR/2003-115 Regulations Respecting Excise Licences and Registrations 110 Subparagraph 2(2)(b)(i) of the  Regulations Respecting Excise Licences and Registrations  is replaced by the following: (i) failed to comply with any Act of Parliament, other than the Act, or of the legislature of a province respecting the taxation of or controls on alcohol, tobacco products or vaping products or any regulations made under it, or 111 Section 4 of the Regulations is replaced by the following: 4 A licence is valid for the period specified in the licence, which period shall not exceed (a) in the case of a vaping product licence, three years; and (b) in any other case, two years. 112 (1) The portion of subsection 5(1) of the Regulations before paragraph (a) is replaced by the following: 5 (1) For the purposes of paragraph 23(3)(b) of the Act, the amount of security to be provided by an applicant for a spirits licence, a tobacco licence, a cannabis licence or a vaping product licence is an amount of not less than $5,000 and (2) Paragraph 5(1)(b) of the Regulations is replaced by the following: (b) in the case of a tobacco licence, a cannabis licence or a vaping product licence, be sufficient to ensure payment of the amount of duty referred to in paragraph 160(b) of the Act up to a maximum amount of $5 million per licence. 113 Paragraph 12(1)(e) of the Regulations is replaced by the following: (e) fails to comply with any Act of Parliament, other than the Act, or of the legislature of a province respecting the taxation of or controls on alcohol, tobacco products or vaping products, or any regulations made under it; or SOR/2003-203; 2018, c. 12, s. 106 Regulations Respecting the Possession of Tobacco Products or Cannabis Products That Are Not Stamped 114 The title of the  Regulations Respecting the Possession of Tobacco Products or Cannabis Products That Are Not Stamped  is replaced by the following: Regulations Respecting the Possession of Tobacco, Cannabis or Vaping Products That Are Not Stamped 115 The Regulations are amended by adding the following after section 1.3: 1.4 For the purposes of paragraph 158.44(3)(b) of the  Excise Act, 2001 , a person may possess a vaping product that is not stamped if (a) the person is authorized by an officer under section 19 of the  Customs Act  to transport vaping products that have been reported under section 12 of that Act and is acting in accordance with that authorization; or (b) the person has in their possession documentation that provides evidence that the person is transporting the vaping product on behalf of (i) a vaping product licensee, (ii) an excise warehouse licensee, or (iii) an accredited representative. SOR/2003-288; 2018, c. 12, s. 108 Stamping and Marking of Tobacco and Cannabis Products Regulations 116 The title of the  Stamping and Marking of Tobacco and Cannabis Products Regulations  is replaced by the following: Stamping and Marking of Tobacco, Cannabis and Vaping Products Regulations 117 Paragraph 2(c) of the Regulations is replaced by the following: (c) a cannabis product or a vaping product is packaged in a prescribed package when it is packaged in the smallest package — including any outer wrapper, package, box or other container — in which it is sold to the consumer. 118 (1) Subsection 4(1) of the Regulations is replaced by the following: 4 (1) For the purposes of subsections 25.1(1) and 158.36(1) of the Act, a prescribed person is a person that satisfies the requirements set out in paragraphs 2(2)(a) to (e) of the  Regulations Respecting Excise Licences and Registrations . (2) Section 4 of the Regulations is amended by adding the following after subsection (3): (4) For the purposes of paragraph 158.38(2)(d) of the Act, the following persons are prescribed: (a) a person that transports a vaping excise stamp on behalf of a person described in paragraph 158.38(2)(a) or (b) of the Act; and (b) a person that has in their possession vaping excise stamps only for the purpose of applying adhesive to the stamps on behalf of the vaping product licensee to which the stamps are issued. 119 The Regulations are amended by adding the following after section 4: 4.01 (1) If the Minister holds, at any time in a calendar month, security that a person has provided under subsection 158.36(3) of the Act and if the person is not a vaping product licensee throughout the calendar month, the  person  must file with the Minister an information return for the calendar month in respect of the possession and use of any vaping excise stamps issued to the person. (2) The information return of a person for a particular calendar month must (a) be made in prescribed form containing prescribed information; and (b) be filed in prescribed manner on or before the last day of the first calendar month following the particular calendar month. 120 The Regulations are amended by adding the following after section 4.1: 4.11 (1) Subject to subsections (2) to (4), the amount of security for the purpose of subsection 158.36(3) of the Act is the greater of (a) $1.00 multiplied by the number of vaping excise stamps that either are in the applicant’s possession at the time of application or are to be issued in respect of the application, and (b) $5,000. (2) Subject to subsections (3) and (4), if the amount determined under paragraph (1)(a) is greater than $5 million, the amount of security for the purpose of subsection 158.36(3) of the Act is $5 million. (3) If a person has provided security under paragraph 23(3)(b) of the Act in an amount that is equal to or greater than the amount of security determined in accordance with subsections (1) and (2), the amount of security for the purpose of subsection 158.36(3) of the Act is nil. (4) If a person has provided security under paragraph 23(3)(b) of the Act in an amount that is less than the amount of security determined in accordance with subsections (1) and (2), the amount of security for the purpose of subsection 158.36(3) of the Act is the difference between the amount of security determined in accordance with subsections (1) and (2) and the amount of security provided by the person under paragraph 23(3)(b) of the Act. 121 The portion of section 4.2 of the Regulations before paragraph (a) is replaced by the following: 4.2 For the purposes of the definition  stamped  in section 2 of the Act and subsections 25.3(1), 158.05(1) and 158.38(1) of the Act, the prescribed manner of affixing an excise stamp to a package is by affixing the stamp 122 The Regulations are amended by adding the following after section 5: 5.1 (1) For the purposes of paragraphs 158.44(3)(e) and 158.47(2)(c) and section 158.56 of the Act, the prescribed limit is five units of vaping products. (2) For the purposes of subsection (1), a unit of vaping products consists of 120 millilitres of vaping substance in liquid form, or 120 grams of vaping substance in solid form, within any combination of not more than 12 vaping devices and immediate containers. 123 The heading after section 7 of the Regulations is replaced by the following: Vaping Product Marking 8 (1) For the purposes of subsection 158.5(1) of the Act, the required vaping product markings are (a) for containers of vaping products manufactured in Canada, the marking set out in Schedule 7; and (b) for containers of vaping products manufactured outside Canada, the marking set out in Schedule 8. (2) The vaping product markings must be printed on or affixed to the container in a conspicuous manner and in accordance with the specifications set out in the appropriate Schedule. 9 (1) For the purposes of subsection 158.5(2) of the Act, the required vaping product marking is the marking set out in Schedule 8. (2) The vaping product marking must be printed on or affixed to the container in a conspicuous manner and in accordance with the specifications set out in Schedule 8. 124 Schedule 7 to the Regulations is amended by replacing the reference after the heading “SCHEDULE 7” with the following: (Sections 6 and 8) 125 The heading of Schedule 7 to the Regulations is replaced by the following: Marking for Containers of Manufactured Tobacco, Cigars and Vaping Products Manufactured in Canada 126 Schedule 8 to the Regulations is amended by replacing the reference after the heading “SCHEDULE 8” with the following: (Sections 6 to 9) 127 The heading of Schedule 8 to the Regulations is replaced by the following: Marking for Containers of Manufactured Tobacco, Cigars and Vaping Products Manufactured Outside Canada, Containers of Cigars Manufactured in Canada and Intended for Delivery to a Duty Free Shop or as Ships’ Stores and Containers of Imported Manufactured Tobacco and Cigars Referred to in Subsection 38(2) of the Act Application 128 (1) Sections 158.35, 158.51 to 158.53, 158.68 and 158.69 of the  Excise Act, 2001 , as enacted by section  59 , subsection  64 (2), sections  65  to  69 , subsections  70 (2) and (4), sections  71 ,  72  and  75 , subsection  81 (2) and sections  82 ,  87  to  105 ,  115  and  122  come into force on October 1, 2022. (2) Sections 158.41, 158.57 and 158.58 of the  Excise Act, 2001 , as enacted by section  59 , apply in respect of vaping products manufactured in Canada that are packaged on or after October 1, 2022 and to vaping products that are imported into Canada or  released  (as defined in subsection 2(1) of the  Customs Act ) on or after that day. Those sections of the  Excise Act, 2001  also apply in respect of (a) vaping products manufactured in Canada that are packaged before October 1, 2022 if the vaping products are stamped after the day on which this Act receives royal assent; and (b) vaping products that are imported into Canada or  released  (as defined in subsection 2(1) of the  Customs Act ) after the day on which this Act receives royal assent but before October 1, 2022 if the vaping products are stamped when they are reported under the  Customs Act . (3) Sections 158.42 to 158.47 and 158.49, subsection 158.5(2), sections 158.54 to 158.56, 158.6 and 158.61 of the  Excise Act, 2001 , as enacted by section  59 , subsection  63 (1) and sections  107  to  109  come into force on October 1, 2022. However, those provisions of the  Excise Act, 2001 , subsection  63 (1) and sections  107  to  109  do not apply before 2023 in respect of (a) vaping products manufactured in Canada that are packaged before October 1, 2022 and that are not stamped; and (b) vaping products that are imported into Canada or  released  (as defined in subsection 2(1) of the  Customs Act ) before October 1, 2022 and that are not stamped. (4) In applying sections 158.57 and 158.58 of the  Excise Act, 2001 , as enacted by section  59 , in respect of vaping products manufactured in Canada that are packaged before October 1, 2022, paragraph (a) of each of those sections 158.57 and 158.58 is to be read as follows: (a) in the case of vaping products manufactured in Canada, by the vaping product licensee that packaged the vaping products and at the later of the beginning of October 1, 2022 and the time they are stamped; and DIVISION 2 2002, c. 22 Excise Act, 2001 (Wine) 129 (1) Section 87 of the  Excise Act, 2001  is amended by adding “and” at the end of paragraph (a) and by repealing paragraph (a.1). (2) Subsection (1) comes into force, or is deemed to have come into force, on June 30, 2022. 130 (1) Paragraph 88(2)(i) of the Act is replaced by the following: (i) that is wine referred to in paragraph 135(2)(b) may be possessed by any person; and (2) Subsection (1) comes into force, or is deemed to have come into force, on June 30, 2022, but does not apply to wine packaged before that day. 131 (1) Subsection 134(3) of the Act is replaced by the following: Exception (3) Subsection (1) does not apply to wine (a) that is produced by an individual for their personal use and that is consumed in the course of that use; or (b) that is produced in Canada from honey or apples and composed wholly of agricultural or plant product grown in Canada. (2) Subsection (1) applies after June 29, 2022. 132 (1) Paragraph 135(2)(a) of the Act is replaced by the following: (a) produced in Canada from honey or apples and composed wholly of agricultural or plant product grown in Canada; (2) Subsection (1) applies to wine packaged on or after June 30, 2022. DIVISION 3 R.S., c. E-12 Excise Act (Beer) 133 (1) The portion of the definition  beer  or  malt liquor  in section 4 of the  Excise Act  before paragraph (a) is replaced by the following: beer  or  malt liquor  means any product (other than  wine , as defined in section 2 of the  Excise Act, 2001 ) containing more than 0.5% absolute ethyl alcohol by volume that is (2) Subsection (1) comes into force, or is deemed to have come into force, on July 1, 2022. 134 (1) Subsection 170.1(3) of the Act is replaced by the following: Exclusion of exports (3) In subsection (1), the reference to “first 75,000 hectolitres of beer and malt liquor brewed in Canada” does not include beer or malt liquor that is exported or deemed to be exported under section 173. (2) Subsection (1) comes into force, or is deemed to have come into force, on July 1, 2022. PART 4 Select Luxury Items Tax Act Enactment of Act Enactment 135 (1) The  Select Luxury Items Tax Act , whose text is as follows and whose schedule is set out in Schedule 2 to this Act, is enacted: An Act respecting the taxation of select luxury items Short Title Short title 1 This Act may be cited as the  Select Luxury Items Tax Act . PART 1 Select Luxury Items Tax DIVISION 1 Interpretation and Application SUBDIVISION A Interpretation Definitions 2 (1) 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 ) calendar quarter  means a period of three months beginning on the first day of January, April, July or October. ( trimestre civil ) Commissioner  means, except in sections  80  and  81  and subsections  153 (1) to (8) and (19), the Commissioner of Revenue appointed under section 25 of the  Canada Revenue Agency Act . ( commissaire ) common-law partner  of an individual at a particular time means a person who is the common-law partner of the individual at the particular time for the purposes of the  Income Tax Act . ( conjoint de fait ) confirmed delivery service  means certified or registered mail or any other service that provides a record that a notice or document has been sent or delivered. ( service de messagerie ) consideration  includes any amount that is payable by operation of law. ( contrepartie ) credit union  has the same meaning as in subsection 137(6) of the  Income Tax Act . ( caisse de crédit ) export  means export from Canada. ( exportation ) 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 or a province, (ii) a municipality, or (iii) 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 ) guest  of a particular person on a subject item means an individual that uses or enjoys the subject item and that (a) does not deal at arm’s length with the particular person; (b) is an employee of the particular person or of a person that does not deal at arm’s length with the particular person; or (c) uses or enjoys the subject item, at the invitation of the particular person or a person referred to in paragraph (a) or (b), for no consideration or for nominal consideration. ( invité ) identification number  of a subject item means an identification number that is satisfactory to the Minister and is unique to the subject item. ( numéro d’identification ) import  means import into Canada. ( importation ) Indigenous governing body  has the same meaning as in section 2 of the  Department of Indigenous Services Act . ( corps dirigeant autochtone ) 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 ) military authority  means the Canadian Forces, within the meaning of section 14 of the  National Defence Act , the Department of National Defence or a  visiting force , as defined in section 2 of the  Visiting Forces Act . ( autorité militaire ) Minister  means the Minister of National Revenue. ( ministre ) municipality  means (a) an incorporated city, town, village, metropolitan authority, township, district, county or rural municipality or other incorporated municipal body however designated; or (b) any other local authority that the Minister may determine to be a municipality for the purposes of this Act. ( municipalité ) officer  means, except in sections  75 ,  127  and  149 , (a) a person who is appointed or employed in the administration or enforcement of this Act; and (b) with respect to imported goods that have not been released under the  Customs Act , an  officer  as defined in subsection 2(1) of that Act. ( préposé ) passenger seat  means a seat on an aircraft other than a pilot seat. ( siège passager ) person  means an individual, a partnership, a corporation, the estate or succession of a deceased individual, a trust, a joint venture, a government or a body that is a society, a union, a club, an association, a commission or another organization of any kind. ( personne ) personal representative , of a deceased individual or the estate or succession of a deceased individual, means the executor of the individual’s will, the liquidator of the individual’s succession, the administrator of the estate 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. ( représentant personnel ) pilot seat  includes a flight engineer seat or a flight deck observer seat. ( siège destiné au pilote ) police authority  means (a) the Royal Canadian Mounted Police, the Ontario Provincial Police, the Sûreté du Québec, the Canadian Coast Guard or a municipal or regional police force established in accordance with provincial legislation; (b) a government entity that is responsible for the preservation and maintenance of the public peace; or (c) a prescribed person. ( corps policier ) 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; and (c) in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation. ( Version anglaise seulement ) qualifying aircraft user  means a person (other than a prescribed person) that is (a) Her Majesty in right of Canada or a province; (b) a person that is an agent of Her Majesty in right of Canada or a province; (c) a municipality; (d) an Indigenous governing body; (e) a police authority; (f) a government entity that has as its primary responsibility the conduct of emergency medical response activities or emergency fire response activities; (g) a government entity that has as its primary responsibility the operation, management and maintenance of a hospital; (h) a person that has as its primary responsibility the operation, management and maintenance of a  listed airport , as defined in section 2 of the  Air Travellers Security Charge Act ; (i) NAV CANADA, a corporation incorporated on May 26, 1995 under Part II of the  Canada Corporations Act ; or (j) a prescribed person. ( utilisateur admissible d’aéronef ) 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, a computer system or other device. ( registre ) registered vendor , in respect of a type of subject item, means a person that is registered under Division 5 as a vendor in respect of that type of subject item. ( vendeur inscrit ) select subject vessel  means  (a) a subject vessel (other than a prescribed subject vessel) that is equipped with a bed, bunk, berth or similar sleeping amenity; or (b) a prescribed subject vessel. ( navire assujetti désigné ) subject aircraft  means an aircraft that is (a) an  aeroplane ,  glider  or  helicopter , as those terms are defined in subsection 101.01(1) of the  Canadian Aviation Regulations , that has a date of manufacture after 2018 if the aircraft (i) is equipped only with one or more pilot seats and cannot have any other seating configuration, (ii) is equipped only with one or more pilot seats, or is not equipped with any seats, and cannot have a seating configuration, excluding pilot seats, of 40 or greater, or (iii) is equipped with one or more pilot seats and one or more passenger seats and has a seating configuration, excluding pilot seats, of 39 or fewer, or (b) a prescribed aircraft, but does not include (c) an aircraft that is designed and equipped for military activities, (d) an aircraft that is equipped for the carriage of goods only, (e) an aircraft (i) that is registered with a government before September 2022 otherwise than solely for a purpose incidental to its manufacture, offering for sale or transportation, and (ii) in respect of which a user of the aircraft has possession before September 2022, (f) a subject vehicle, or (g) a prescribed aircraft. ( aéronef assujetti ) subject item  means a subject aircraft, a subject vehicle or a subject vessel. ( bien assujetti )  subject vehicle  means (a) a motor vehicle that (i) is designed or adapted primarily to carry individuals on highways and streets, (ii) has a seating capacity of not more than 10 individuals, (iii) has a  gross vehicle weight rating , as that term is defined in subsection 2(1) of the  Motor Vehicle Safety Regulations , that is less than or equal to 3,856 kg, (iv) has a date of manufacture after 2018, and (v) is designed to travel with four or more wheels in contact with the ground, or (b) a prescribed motor vehicle, but does not include (c) an ambulance, (d) a hearse, (e) a motor vehicle that is clearly marked for policing activities, (f) a motor vehicle that is clearly marked and equipped for emergency medical response activities or emergency fire response activities, (g) a recreational vehicle that is designed or adapted to provide temporary residential accommodations, and is equipped with at least four of the following elements: (i) cooking facilities, (ii) a refrigerator or ice box, (iii) a self-contained toilet, (iv) a heating or air-conditioning system that can function independently of the vehicle engine, (v) a potable water supply system that includes a faucet and sink, and (vi) a 110-V to 125-V electric power supply, or a liquefied petroleum gas supply, that can function independently of the vehicle engine, (h) a motor vehicle (i) that is registered before September 2022 with a government, and (ii) in respect of which possession was transferred to a user of the motor vehicle before September 2022, or (i) a prescribed motor vehicle. ( véhicule assujetti ) subject vessel  means  (a) a vessel that (i) is designed or adapted for leisure, recreation or sport activities, and (ii) has a date of manufacture after 2018, or (b) a prescribed vessel, but does not include (c) a  floating home , as defined in subsection 123(1) of the  Excise Tax Act , (d) a vessel that is designed and equipped solely for (i) commercially catching, harvesting or transporting fish or other living marine resources, or (ii) ferrying passengers or vehicles on a fixed schedule between two or more points, (e) a vessel that has sleeping facilities for more than 100 individuals who are not crew members, (f) a vessel (i) that is registered with a government before September 2022, otherwise than solely for a purpose incidental to its manufacture, offering for sale or transportation, and (ii) in respect of which a user of the vessel has possession before September 2022, (g) a subject vehicle or a subject aircraft, or (h) a prescribed vessel. ( navire assujetti ) tax  means, except in subsection  13 (1), sections  15  and  16 , subparagraph  18 (2)(a)(iv) and paragraph  42 (1)(b), tax payable under this Act. ( taxe ) vessel  means a boat, ship or craft that is designed, or is capable of being used, solely or partly for navigation in, on, through or immediately above water, without regard to the method or lack of propulsion. ( navire ) Definition of  Canada (2) In or in respect of Subdivision B of Division 2,  Canada  has the same meaning as in the  Customs Act . 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. Person resident in Canada 4 For the purposes of Division 2 of Part 2 and paragraph  21 (6)(e), a person is deemed to be resident in Canada at any time (a) in the case of a corporation, if the corporation is incorporated or continued in Canada and not continued elsewhere; (b) in the case of a partnership, a joint venture, an unincorporated society, a club, an association or an organization, or a branch thereof, if the member or participant, or a majority of the members or participants, having management and control thereof is or are resident in Canada at that time; (c) in the case of a labour union, if the labour union is carrying on activities as such in Canada and has a local union or branch in Canada at that time; and (d) in the case of an individual, if the individual is deemed under any of paragraphs 250(1)(b) to (f) of the  Income Tax Act  to be resident in Canada at that time. Arm’s length 5 (1) For the purposes of this Act (a) related persons are deemed not to deal with each other at arm’s length; (b) associated persons are deemed not to deal with each other at arm’s length; and (c) it is a question of fact whether persons not related to, or not associated with, 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 related to each other if they are related persons within the meaning of subsections 251(2) to (6) of the  Income Tax Act , except that (a) a reference in those subsections to “corporation” is to be read as a reference to “corporation or partnership”; and (b) a reference in those subsections to “shares of the capital stock of a corporation” or “shareholders” is, in respect of a partnership, to be read as a reference to “rights in a partnership” or “partners”, respectively. Related persons — partnership (3) For the purposes of this Act, a member of a partnership is deemed to be related to the partnership. Associated persons (4) A particular corporation is associated with another corporation for the purposes of this Act if, by reason of subsections 256(1) to (6) of the  Income Tax Act , the particular corporation is associated with the other corporation for the purposes of that Act. Corporations controlled by same person or group (5) A person other than a corporation is associated with a particular corporation for the purposes of this Act if the particular corporation is controlled by the person or by a group of persons of which the person is a member and each of whom is associated with each of the others. Partnership or trust (6) For the purposes of this Act, a person is associated with (a) a partnership if the total of the shares of the profits of the partnership to which the person and all other persons who are associated with the person are entitled is more than half of the total profits of the partnership, or would be more than half of the total profits of the partnership if it had profits; and (b) a trust if the total of the values of the interests in the trust of the person and all other persons who are associated with the person is more than half of the total value of all interests in the trust. Association with third person (7) For the purposes of this Act, a person is associated with another person if each of them is associated with the same third person. Associated persons — partnership (8) For the purposes of this Act, a member of a partnership is deemed to be associated with the partnership. Negative amounts 6 Except as specifically otherwise provided, if an amount or a number is required under this Act to be determined or calculated by or in accordance with an algebraic formula and the amount or number when so determined or calculated would, in the absence of this section, be a negative amount or number, it is deemed to be zero. Sale — subject item 7 (1) For the purposes of this Act, a vendor sells a subject item to a purchaser if (a) the vendor transfers ownership of the subject item to the purchaser by way of sale under an agreement; and (b) the subject item is delivered or made available in Canada in relation to the agreement. Partial ownership (2) For the purposes of this Act, a particular person transfers ownership of a subject item to another person even if, at the time ownership is transferred to the other person, the particular person retains partial ownership or transfers partial ownership to any third person. Security interest — not a sale (3) For the purposes of this Act and despite subsection (1), if, under an agreement entered into in respect of a debt or obligation, a person transfers a subject item or an interest in a subject item for the purpose of securing payment of the debt or performance of the obligation, the transfer is deemed not to be a sale of the subject item and the transferee is deemed not to be an owner of the subject item only because of the transfer, and if, on payment of the debt or performance of the obligation or the forgiveness of the debt or obligation, the subject item or interest is retransferred, the retransfer of the subject item or interest is deemed not to be a sale of a subject item. When sale completed (4) Subject to subsection (5), for the purposes of this Act, the sale of a subject item to a purchaser is completed at the earlier of (a) the time at which possession of the subject item is transferred to the purchaser or to another person, and (b) the time at which ownership of the subject item is transferred to the purchaser. When sale completed — regulations (5) For the purposes of this Act, if prescribed conditions are met in respect of the sale of a subject item to a purchaser, the sale is completed at the prescribed time. Deemed sale (6) For the purposes of this Act, except if prescribed circumstances exist, if ownership of a subject item is transferred in any manner otherwise than by way of sale from a particular person to another person and if the subject item is delivered or made available in Canada, the following rules apply: (a) the particular person is deemed to sell the subject item to the other person; (b) the particular person is deemed to be the vendor in respect of the sale and the other person is deemed to be the purchaser in respect of the sale; (c) the sale is deemed to be completed at the earlier of the time at which the possession of the subject item is transferred and the time at which ownership of the subject item is transferred; and (d) the value of the consideration paid for the sale of the subject item is deemed to be equal to the total of (i) the retail value of the subject item at the time at which the sale is completed as determined under paragraph (c), and (ii) a prescribed amount. Improvement to subject item 8 (1) Subject to subsection (2), for the purposes of this Act, an improvement in respect of a subject item is the provision of property or a service in any manner, including by way of sale, transfer, barter, exchange, licence, rental, lease, gift or disposition, that is a provision of (a) tangible personal property that is installed in or on, or is affixed to, the subject item; (b) a service that modifies the subject item and is physically performed in respect of the subject item; or (c) a prescribed property or service. Excluded improvements (2) For the purposes of this Act, the provision of property or a service is deemed not to be an improvement in respect of a subject item if it is (a) the provision of a repair, cleaning or maintenance service in respect of the subject item; (b) the provision of tangible personal property to replace other tangible personal property that is a part of the subject item and that is damaged, defective or non-functioning; (c) in the case of a subject vehicle, (i) the provision of tangible personal property that is, or a service that is in respect of, (A) a child safety seating system or a child safety restraint system, or (B) a trailer or camper, or (ii) the provision of tangible personal property or a service that specially equips or adapts the subject vehicle (A) for its use by or in transporting an individual using a wheelchair, or (B) with an auxiliary driving control to facilitate the operation of the vehicle by an individual with a disability; or (d) the provision of a prescribed property or service. When improvement completed (3) Subject to subsection (4), for the purposes of this Act, an improvement in respect of a subject item is completed at (a) if the improvement is the provision of tangible personal property that is installed in or on, or is affixed to, the subject item, the time at which the installation of the tangible personal property is physically completed; and (b) if the improvement is the provision of a service that is physically performed in respect of the subject item, the time at which the performance of the service is physically completed. When improvement completed — regulations (4) For the purposes of this Act, if prescribed conditions are met in respect of an improvement in respect of a subject item, the improvement is completed at the prescribed time. Price threshold 9 For the purposes of this Act, the price threshold in respect of a subject item is (a) in the case of a subject vehicle, $100,000; (b) in the case of a subject aircraft, $100,000; and (c) in the case of a subject vessel, $250,000. Definition of  business 10 (1) For the purposes of this section, a  business  includes a profession, calling, trade, manufacture or undertaking of any kind whatever and any activity engaged in on a regular or continuous basis that involves the provision of property by way of lease, licence or similar arrangement, but does not include an office or employment. Where flights originate and terminate (2) For the purposes of this section, a flight of a subject aircraft originates at the location of the  take-off , as that term is defined in subsection 101.01(1) of the  Canadian Aviation Regulations , of the subject aircraft and terminates at the location of the  landing , as that term is defined in that subsection, of the subject aircraft. Qualifying flight (3) For the purposes of this section, except if prescribed circumstances exist, a subject aircraft is used for a flight that is a qualifying flight if (a) the purpose of the flight is to provide (i) a  scheduled service , as defined in subsection 3(1) of the  Transportation Information Regulations , (ii) an air ambulance service, (iii) an aerial fire fighting service, (iv) an aerial forest fire management service, (v) an aerial search and rescue operation, (vi) an aerial transportation service for the retrieval and transportation of organs for human transplant, (vii) an aerial weather altering service, (viii) an aerial survey service, (ix) an aerial construction service, (x) an aerial spraying or spreading service, (xi) an air flight training service, or (xii) for the carriage of goods only; (b) it is the case that (i) all or substantially all of the passenger seats on the flight are offered for sale on a seat-by-seat basis to the general public, and (ii) all or substantially all of the passengers on the flight are individuals that deal at arm’s length with (A) the person that operates the subject aircraft for the flight, (B) each person that is an owner of the subject aircraft, and (C) in cases where one or more of those passenger seats are offered for sale by a person other than a person referred to in clause (A) or (B), that other person; (c) the flight originates or terminates in a remote community listed in the schedule; (d) the flight is conducted in the course of a business of an owner of the subject aircraft (other than a business without a reasonable expectation of profit) and otherwise than for the leisure, recreation, sport or other enjoyment of (i) an owner of the subject aircraft, (ii) a guest of an owner of the subject aircraft on the subject aircraft, or (iii) another person that has the right to use the subject aircraft under a lease, licence or similar arrangement or a guest of the other person on the subject aircraft; or (e) prescribed circumstances exist. Qualifying subject aircraft (4) For the purposes of this Act, except in prescribed circumstances, a subject aircraft is a qualifying subject aircraft of a person at a particular time that is on a particular day if the person is an owner of the subject aircraft at the particular time and the amount determined by the following formula is greater than or equal to 0.9: (A + B + C) / (D + E + F) where A is (a) if the particular time is the time at which the person acquires ownership of the subject aircraft, zero, and (b) in any other case, the total of all amounts, each of which is a duration of time that the subject aircraft was used for a flight that was a qualifying flight and that originated or terminated at a location in Canada during the period that ends on the particular day and begins on the later of (i) the day on which the person became an owner of the subject aircraft, and (ii) the day that is one year before the particular day; B is the total of all amounts, each of which is a duration of time for which it can reasonably be expected that the subject aircraft will be used for a flight (a) that is a qualifying flight, (b) that originates or terminates at a location in Canada during the period that begins on the day after the particular day and that ends on the day that is one year after the particular day, and (c) throughout which the person is an owner of the subject aircraft; C is a prescribed amount; D is (a) if the particular time is the time at which the person acquires ownership of the subject aircraft, zero, and (b) in any other case, the total of all amounts, each of which is a duration of time that the subject aircraft was used for a flight that originated or terminated at a location in Canada during the period that ends on the particular day and begins on the later of (i) the day on which the person acquired ownership of the subject aircraft, and (ii) the day that is one year before the particular day; E is the total of all amounts, each of which is a duration of time for which it can reasonably be expected that the subject aircraft will be used for a flight (a) that originates or terminates at a location in Canada during the period that begins on the day after the particular day and that ends on the day that is one year after the particular day, and (b) throughout which the person is an owner of the subject aircraft; and F is a prescribed amount. Qualifying subject aircraft — regulations (5) For the purposes of this Act, a subject aircraft is a qualifying subject aircraft of a person at any time if prescribed conditions are met. Where vessel journeys originate and terminate 11 (1) For the purposes of this section, a journey by a subject vessel originates at the location at which any of the following activities occur and terminates at the location where the subject vessel is next stopped and at which any of the following activities occur: (a) individuals embark on or disembark from the subject vessel; (b) goods are loaded onto or removed from the subject vessel; and (c) the subject vessel is stopped to allow for its servicing or refuelling or for emergency or safety purposes. Use in Canada — vessel (2) For the purposes of this section, if a journey by a subject vessel originates or terminates at a location in Canada, the subject vessel is deemed to be used in Canada for the duration of the entire journey. Qualifying activities — vessel (3) For the purposes of this section, except in prescribed circumstances, a subject vessel (other than a select subject vessel) is used in Canada in the course of a qualifying activity at any time if (a) the subject vessel is used in Canada at that time otherwise than for the leisure, recreation, sport or other enjoyment of (i) an owner of the subject vessel, (ii) a guest of an owner of the subject vessel on the subject vessel, or (iii) another person that has the right to use the subject vessel under a lease, licence or similar arrangement or a guest of the other person on the subject vessel; or (b) prescribed circumstances exist. Qualifying subject vessel (4) For the purposes of this Act, except in prescribed circumstances, a subject vessel (other than a select subject vessel) is a qualifying subject vessel of a person at a particular time that is on a particular day if the person is an owner of the subject vessel at the particular time and the amount determined by the following formula is greater than or equal to 0.9: (A + B + C) / (D + E + F) where A is (a) if the particular time is the time at which the person acquires ownership of the subject vessel, zero, and (b) in any other case, the total of all amounts, each of which is a duration of time that the subject vessel was used in Canada in the course of a qualifying activity during the period that ends on the particular day and begins on the later of (i) the day on which the person acquired ownership of the subject vessel, and (ii) the day that is one year before the particular day; B is the total of all amounts, each of which is a duration of time for which it can reasonably be expected that the subject vessel will be used in Canada in the course of a qualifying activity during the period that begins on the day after the particular day and that ends on (a) if it can reasonably be expected that the person will transfer ownership of the subject vessel before the day that is one year after the particular day, the day on which it can reasonably be expected that the person will transfer ownership of the subject vessel, and (b) in any other case, the day that is one year after the particular day; C is a prescribed amount; D is (a) if the particular time is the time at which the person acquires ownership of the subject vessel, zero, and (b) in any other case, the total of all amounts, each of which is a duration of time that the subject vessel was used in Canada during the period that ends on the particular day and begins on the later of (i) the day on which the person acquired ownership of the subject vessel, and (ii) the day that is one year before the particular day; E is the total of all amounts, each of which is a duration of time for which it can reasonably be expected that the subject vessel will be used in Canada during the period that begins on the day after the particular day and that ends on (a) if it can reasonably be expected that the person will transfer ownership of the subject vessel before the day that is one year after the particular day, the day on which it can reasonably be expected that the person will transfer ownership of the subject vessel to another person, and (b) in any other case, the day that is one year after the particular day; and F is a prescribed amount. Qualifying subject vessel — regulations (5) For the purposes of this Act, a subject vessel is a qualifying subject vessel of a person at any time if prescribed conditions are met. Registration of vehicle 12 (1) For the purposes of this Act, a subject vehicle is registered with a government if it is registered with, or licensed by, that government for the purposes of  permitting  that subject vehicle to travel on public roads within the jurisdiction of that government. Registration of aircraft (2) For the purposes of this Act, a subject aircraft is registered with a government if it is registered with, or licensed by, that government for the purposes of permitting that subject aircraft to fly within the jurisdiction of that government. Registration of vessel (3) For the purposes of this Act, a subject vessel is registered with a government if it is registered with, or licensed by, that government for the purposes of permitting that subject vessel to navigate within the jurisdiction of that government. subdivision b Consideration and Retail Value Definitions 13 (1) The following definitions apply in this Subdivision. money  includes any currency, cheque, promissory note, letter of credit, draft, traveller’s cheque, bill of exchange, postal note, money order, postal remittance and other similar instrument, whether Canadian or foreign, but does not include currency the fair market value of which exceeds its stated value as legal tender in the country of issuance or currency that is supplied or held for its numismatic value. ( argent ) provincial levy  means (a) a tax, duty or fee imposed under an Act of the legislature of a province in respect of the supply, consumption or use of property or a service, other than (i) a tax, duty or fee that is included in the  Taxes, Duties and Fees (GST/HST) Regulations  or that would be so included if paragraph 3(b) of those Regulations were read without reference to subparagraph (iv) of that paragraph, or (ii) a prescribed tax, duty, fee or amount; or (b) a prescribed tax, duty or fee. ( prélèvement provincial ) supply  means a provision of property or a service in any manner, including sale, transfer, barter, exchange, licence, rental, lease, gift or disposition. ( fourniture ) When supply is made (2) For the purposes of this Subdivision, a supply is made at the time at which (a) if the supply is a sale of a subject item, the sale is completed; (b) if the supply is an improvement in respect of a subject item, the improvement is completed; (c) if the supply is made in connection with a sale of a subject item and is not an improvement in respect of the subject item, the sale is completed; (d) if the supply is made in connection with an improvement in respect of a subject item and is not an improvement in respect of the subject item, the improvement is completed; and (e) in any other case, the supply is made for the purposes of Part IX of the  Excise Tax Act . When supply is made — regulations (3) Despite subsection (2), for the purposes of this Subdivision, if prescribed conditions are met in respect of a supply, the supply is made at the prescribed time. Value of consideration 14 (1) Subject to this Subdivision, for the purposes of this Act, the value of the consideration, or any part of the consideration, for a supply is deemed to be equal to (a) if the consideration or that part is expressed in money, the amount of the money; and (b) in any other case, the fair market value of the consideration or that part at the time at which the supply was made. Combined consideration (2) Subject to subsections (3) and (4), for the purposes of this Act, if (a) consideration is paid for a supply and other consideration is paid for one or more other supplies or matters, and (b) the consideration for one of the supplies or matters exceeds the consideration that would be reasonable if the other supply were not made or the other matter were not provided, the consideration for each of the supplies and matters is deemed to be that part of the total of all amounts, each of which is consideration for one of those supplies or matters, that may reasonably be attributed to each of those supplies and matters. Consideration for sale includes fees (3) For the purposes of this Act, if consideration is paid for the sale of a subject item and other consideration is paid for one or more other supplies or matters (other than an improvement in respect of the subject item) and the other consideration represents a fee or other similar charge in respect of the subject item or the sale, the following rules apply: (a) the other supplies and matters are deemed to form part of the sale; and (b) the other consideration is to be included in the consideration for the sale. Consideration for improvement includes fees (4) For the purposes of this Act, if consideration is paid for an improvement in respect of a subject item and other consideration is paid for one or more other supplies or matters (other than a sale of the subject item) and the other consideration represents a fee or other similar charge in respect of the improvement, the following rules apply: (a) the other supplies and matters are deemed to form part of the improvement; and (b) the other consideration is to be included in the consideration for the improvement. Incidental supplies (5) For the purposes of this Act, if a particular property or service is supplied together with any other property or service for a single consideration and if it may reasonably be regarded that the provision of the other property or service is incidental to the provision of the particular property or service, the other property or service is deemed to form part of the particular property or service so supplied. Non-arm’s length supplies (6) For the purposes of this Act, if a supply of property or a service is made between persons not dealing with each other at arm’s length for consideration less than the fair market value of the property or service at the time at which the supply is made, the consideration paid for the supply is deemed to be equal to the fair market value of the property or service at that time. Nominal consideration (7) For the purposes of this Act, if a supply of property or a service is made for no consideration or nominal consideration, the consideration paid for the supply is deemed to be equal to the fair market value of the property or service at the time at which the supply is made. Improvement by way of lease, etc. (8) For the purposes of this Act, if an improvement in respect of a subject item is provided by way of lease, licence or similar arrangement and the improvement is the provision of tangible personal property, the consideration paid for the improvement is deemed to be equal to the fair market value of the improvement at the time at which the improvement is completed. Value in Canadian currency (9) For the purposes of this Act, if the consideration for a supply is expressed in a foreign currency, the value of the consideration is to be computed on the basis of the value of that foreign currency in Canadian currency on the day that the supply is made, or on such other day as is acceptable to the Minister. Levies included in consideration 15 For the purposes of this Act, the consideration for a supply of property or a service includes (a) any tax, duty or fee imposed under an Act of Parliament that is payable or collectible in respect of the supply, production or importation of the property or service, other than tax under this Act or Part IX of the  Excise Tax Act  that is payable in respect of the property or service; (b) any provincial levy that is payable or collectible in respect of the supply or production of the property or service; and (c) any other amount that is collectible in respect of the supply or production of the property or service under an Act of the legislature of a province and that is equal to, or is collectible on account of or in lieu of, a provincial levy. Retail value of subject item 16 For the purposes of this Act, the retail value of a subject item at any time is the amount determined by the formula A + B + C + D where A is the fair market value of the subject item at that time; B is the total of all amounts, each of which is a fee or charge in respect of the transportation or freight of the subject item but only to the extent that the amount is not included in the determination of A; C is the total of all amounts, each of which is an amount described in any of the following paragraphs but only to the extent that each amount is not included in the determination of A: (a) a tax, duty or fee imposed under an Act of Parliament that is payable or collectible in respect of a supply of the subject item or in respect of the production or importation of the subject item, other than tax under this Act or Part IX of the  Excise Tax Act  that is payable in respect of the subject item, (b) a provincial levy that is payable or collectible in respect of a supply of the subject item or in respect of the production of the subject item, and (c) another amount that is collectible in respect of a supply of the subject item or in respect of the production of the subject item under an Act of the legislature of a province and that is equal to, or is collectible on account of or in lieu of, a provincial levy; and D is a prescribed amount. subdivision C Her Majesty Her Majesty 17 This Act is binding on Her Majesty in right of Canada or a province. DIVISION 2 Application of Tax SUBDIVISION A Tax on Sale Tax — sale of subject item 18 (1) Subject to this Act, if a vendor sells a subject item to a purchaser and the taxable amount of the subject item exceeds the price threshold in respect of the subject item, tax in respect of the subject item is payable to Her Majesty in right of Canada in the amount determined under section  34 . Liability for tax — vendor or purchaser (2) The tax under subsection (1) in respect of a subject item sold by a vendor to a purchaser is payable by (a) the purchaser, in the case where the vendor is (i) Her Majesty in right of Canada or a province, (ii) an agent of Her Majesty in right of Canada or a province, (iii) an Indigenous governing body, (iv) a person entitled to tax relief privileges under the  Foreign Missions and International Organizations Act  for the tax payable under subsection 165(1) of the  Excise Tax Act  in respect of the sale, or (v) a prescribed person; and (b) the vendor, in any other case. When tax payable (3) The tax under subsection (1) becomes payable at the time at which the sale is completed. Taxable amount (4) Subject to subsections (5) to (7), the taxable amount of a subject item sold by a vendor to a purchaser is, for the purposes of this section and for the purposes of determining under section  34  the amount of tax payable under this section, the amount determined by the formula A + B + C where A is the value of the consideration for the sale of the subject item; B is the total of all amounts, each of which is the value of the consideration for an improvement in respect of the subject item that is provided by the vendor, or a person that does not deal at arm’s length with the vendor, in connection with the sale of the subject item, but only to the extent that the amount is not included in the determination of A; and C is a prescribed amount. Taxable amount — lease by non-arm’s length purchaser (5) Subject to subsection (7), if a vendor sells a subject item to a purchaser that does not deal at arm’s length with the vendor, if the purchaser and another person enter into a lease, licence or similar arrangement (in this subsection referred to as the “lease agreement”) that provides the other person with the right to use the subject item for a period of at least six months and if the lease agreement is entered into in connection with the sale, the taxable amount of the subject item is, for the purposes of this section and for the purposes of determining under section  34  the amount of tax payable under this section, the amount determined by the formula A + B where A is the greatest of (a) the value of the consideration for the sale, (b) the retail value of the subject item at the time at which the other person first has the right to use the subject item under the lease agreement, and (c) the retail value of the subject item at the time at which possession of the subject item is transferred to the other person under the lease agreement; and B is a prescribed amount. Taxable amount — lease to vendor by purchaser (6) Subject to subsection (7), if a vendor sells a subject item to a purchaser, if the purchaser and the vendor enter into a lease, licence or similar arrangement (in this subsection referred to as the “lease agreement”) that provides the vendor with the right to use the subject item for a period of at least six months and if the lease agreement is entered into in connection with the sale, the taxable amount of the subject item is, for the purposes of this section and for the purposes of determining under  section   34  the amount of tax payable under this section, the amount determined by the formula A + B where A is the greater of (a) the value of the consideration for the sale, and (b) the retail value of the subject item at the time at which the vendor first has the right to use the subject item under the lease agreement; and B is a prescribed amount. Taxable amount — regulations (7) For the purposes of this section and for the purposes of determining under section  34  the amount of tax payable under this section, the taxable amount of a subject item in prescribed circumstances is to be determined in prescribed manner. Tax not payable — registered vendor of vehicles 19 (1) The tax under section  18  in respect of a subject vehicle sold by a vendor to a purchaser is not payable if an exemption certificate applies in respect of the sale of the subject vehicle in accordance with section  36  and if the vendor is a registered vendor in respect of subject vehicles or a prescribed person. Tax not payable — previously registered vehicle (2) The tax under section  18  in respect of a subject vehicle sold by a vendor to a purchaser is not payable if the subject vehicle has been registered with the Government of Canada or a province except if (a) the subject vehicle was registered only because of the sale and has never otherwise been registered with the Government of Canada or a province; or (b) the vendor (i) is Her Majesty in right of Canada or a province, an agent of Her Majesty in right of Canada or a province or an Indigenous governing body, (ii) imported the subject vehicle, and (iii) did not pay tax under section  20  in respect of the importation of the subject vehicle. Tax not payable — certain vehicles (3) The tax under section  18  in respect of a subject vehicle sold by a vendor to a purchaser is not payable if (a) the subject vehicle is equipped for policing activities and (i) the purchaser is a police authority or a military authority, or (ii) it is the case that (A) the purchaser and a police authority or military authority enter into an agreement that is a lease, licence or similar arrangement, (B) the agreement is entered into at or before the time at which the sale is completed, (C) the police authority or military authority has the right to use the subject vehicle for a period of at least six months under the agreement, (D) the purchaser transfers possession of the subject vehicle to the police authority or military authority under the agreement, and (E) the purchaser provides to the vendor, and the vendor retains, evidence satisfactory to the Minister that the conditions in clauses (A) to (D) are met in respect of the subject vehicle; or (b) the subject vehicle is equipped for military activities and (i) the purchaser is a military authority, or (ii) it is the case that (A) the purchaser and a military authority enter into an agreement that is a lease, licence or similar arrangement, (B) the agreement is entered into at or before the time at which the sale is completed, (C) the military authority has the right to use the subject vehicle for a period of at least six months under the agreement, (D) the purchaser transfers possession of the subject vehicle to the military authority under the agreement, and (E) the purchaser provides to the vendor, and the vendor retains, evidence satisfactory to the Minister that the conditions in clauses (A) to (D) are met in respect of the subject vehicle. Exemption certificate for aircraft or vessel (4) The tax under section  18  in respect of a subject aircraft or subject vessel sold by a vendor to a purchaser is not payable if an exemption certificate applies in respect of the sale in accordance with section  36 . Tax certificate for aircraft or vessel (5) The tax under section  18  in respect of a subject aircraft or subject vessel sold by a vendor to a purchaser is not payable if a tax certificate in respect of the subject aircraft or subject vessel is in effect in accordance with section  37  at the time at which the sale is completed. SUBDIVISION B Tax on Importation Tax — importation into Canada 20 (1) Subject to this Act, a person that is liable under the  Customs Act  to pay duty on an imported subject item, or that would be so liable if the subject item were subject to duty, must pay to Her Majesty in right of Canada tax in respect of the subject item in the amount determined under section  34  if the taxable amount of the subject item exceeds the price threshold in respect of the subject item. Taxable amount (2) Subject to subsection (3), the taxable amount of a subject item that is imported is, for the purposes of this section and for the purposes of determining under section  34  the amount of tax payable under this section, the amount determined by the formula A + B + C where A is the value of the subject item, as it would be determined under the  Customs Act  for the purposes of calculating duties imposed on the subject item at a percentage rate, whether the subject item is in fact subject to duty; B is the amount of all duties and taxes, if any, payable on the subject item under the  Customs Tariff , the  Excise Tax Act  (other than Part IX of that Act), the  Special Import Measures Act  or any other law relating to customs; and C is a prescribed amount. Taxable amount — regulations (3) For the purposes of this section and for the purposes of determining under section  34  the amount of tax payable under this section, the taxable amount of a subject item in prescribed circumstances is to be determined in prescribed manner. Application of  Customs Act (4) Subject to this Act, tax under this section in respect of a subject item is to be paid and collected under the  Customs Act , and interest and penalties are to be imposed, calculated, paid and collected under that Act, as if the tax were a customs duty levied on the subject item under the  Customs Tariff  and, for those purposes, the  Customs Act  applies with any modifications that the circumstances require. Tax not payable — registered vendor 21 (1) The tax under section  20  in respect of a subject item that is imported is not payable if the subject item is imported by a registered vendor in respect of that type of subject item. Tax not payable — previously registered vehicles (2) The tax under section  20  in respect of a subject vehicle that is imported is not payable if the subject vehicle has been registered with the Government of Canada or a province before the importation unless (a) the registration was done in connection with the importation; and (b) the subject vehicle has never otherwise been registered with the Government of Canada or a province. Tax not payable — certain vehicles (3) The tax under section  20  in respect of a subject vehicle that is imported is not payable if (a) the subject vehicle is equipped for policing activities and imported by a police authority or a military authority; or (b) the subject vehicle is equipped for military activities and imported by a military authority. Tax not payable — tax certificate (4) The tax under section  20  in respect of a subject aircraft or subject vessel is not payable if a tax certificate in respect of the subject aircraft or subject vessel is in effect in accordance with section  37  at the time at which the tax would become payable in the absence of this subsection. Tax not payable — special import certificate (5) The tax under section  20  in respect of a subject aircraft or subject vessel (other than a select subject vessel) that is imported is not payable if, at the time at which the tax would become payable in the absence of this subsection, a special import certificate in respect of the importation is in effect in accordance with section  38 . Tax not payable — special cases (6) The tax under section  20  in respect of a subject item that is imported is not payable if (a) the subject item is classified under heading No. 98.01 or tariff item No. 9802.00.00 or 9803.00.00 of the schedule to the  Customs Tariff , to the extent that the subject item is not subject to duty under that Act; (b) the subject item is imported for the sole purpose of maintenance, overhaul or repair of the subject item in Canada and (i) neither title to, nor beneficial use of, the subject item is intended to pass, or passes, to a person in Canada while the subject item is in Canada, and (ii) the subject item is exported as soon after the maintenance, overhaul or repair is completed as is reasonable having regard to the circumstances surrounding the importation and, where applicable, to the normal business practice of the importer; (c) it is the case that (i) the subject item is a foreign-based conveyance, (ii) the importation of the subject item was non-taxable by reason of the reference to heading No. 98.01 of the schedule to the  Customs Tariff  in paragraph (a) but the subject item is diverted solely for maintenance, overhaul or repair in Canada, (iii) neither title to, nor beneficial use of, the subject item is intended to pass, or passes, to a person in Canada while the subject item is in Canada, and (iv) the subject item is exported as soon after the maintenance, overhaul or repair is completed as is reasonable having regard to the circumstances surrounding the importation and, where applicable, to the normal business practice of the importer; (d) the subject item is a subject vessel imported in circumstances where customs duties have been removed under subsection 7(1) of the  Vessel Duties Reduction or Removal Regulations ; (e) the subject item is a subject vehicle that is imported temporarily by an individual resident in Canada and (i) the subject item was last provided in the course of a vehicle rental business to the individual by way of lease, licence or similar arrangement under which continuous possession or use of the subject item is provided for a period of less than 180 days, (ii) immediately before the importation, the individual was outside Canada for an uninterrupted period of at least 48 hours, and (iii) the subject item is exported within 30 days after the importation; or (f) the subject item would be classified under tariff item No. 9802.00.00 of the schedule to the  Customs Tariff  to the extent that the subject item would not be subject to duty under that Act if the definition  conveyance  in section 2 of the  Temporary Importation of Conveyances by Residents of Canada Regulations  were read as follows: conveyance  means any vehicle, aircraft, water-borne craft or other contrivance that is used to move persons or goods; Definition of  determination of the tax status 22 (1) In this section,  determination of the tax status  of a subject item means a determination, re- determination  or further re-determination that tax under this Subdivision is, or is not, payable in respect of the subject item. Application of  Customs Act  — determination (2) Subject to subsections (4) to (6), the  Customs Act  (other than subsections 67(2) and (3) and sections 68 and 70) and the regulations made under that Act apply, with any modifications that the circumstances require, to the determination of the tax status of a subject item for the purposes of this Subdivision as if it were the determination, re-determination or further re-determination, as the case requires, of the tariff classification of the subject item. Application of  Customs Act  — appraisal (3) The  Customs Act  and the regulations made under that Act apply, with any modifications that the circumstances require, to the appraisal, re- appraisal  or further re-appraisal of the value of a subject item for the purposes of this Subdivision as if it were the appraisal, re-appraisal or further re-appraisal, as the case requires, of the value for duty of the subject item. Appeals of determination of tax status (4) In applying the  Customs Act  to a determination of the tax status of a subject item, the references in that Act to the “Canadian International Trade Tribunal” are to be read as references to the “Tax Court of Canada”. Application — this Act and  Tax Court of Canada Act (5) The provisions of this Act and of the  Tax Court of Canada Act  that apply to an appeal taken under section  100  apply, with any modifications that the circumstances require, to an appeal taken under subsection 67(1) of the  Customs Act  from a decision of the President of the Canada Border Services Agency made under section 60 or 61 of the  Customs Act  in a determination of the tax status of a subject item as if the decision of the President were a confirmation of an assessment or a reassessment made by the Minister under subsection  97 (8) or (9) as a consequence of a notice of objection filed under subsection  97 (1) by the person to which the President is required to give notice under section 60 or 61 of the  Customs Act , as the case may be, of the decision. Rebate — appraisal or re-appraisal (6) If, because of an appraisal, a re-appraisal or a further re-appraisal of the value of a subject item or a determination of the tax status of a subject item, it is determined that the amount that was paid as tax under this Subdivision in respect of the subject item exceeds the amount of tax that is required under this Subdivision to be paid in respect of the subject item and a refund of the excess would be given under paragraph 59(3)(b) or 65(1)(b) of the  Customs Act  if the tax under this Subdivision in respect of the subject item were a customs duty in respect of the subject item levied under the  Customs Tariff , a rebate of the excess is to be paid, subject to section  46 , to the person that paid the excess, and the provisions of the  Customs Act  that relate to the payment of such refunds and interest on such refunds apply, with any modifications that the circumstances require, as if the rebate of the excess were a refund of duty. Application of section 69 of  Customs Act (7) Subject to section  46 , section 69 of the  Customs Act  applies, with any modifications that the circumstances require, if an appeal in respect of the value of a subject item or a determination of the tax status of a subject item is taken for the purpose of determining whether tax under this Subdivision in respect of the subject item is payable or of determining the amount of such tax. SUBDIVISION C Tax in Other Circumstances Tax — registration of registered vendor’s vehicle 23 (1) Subject to this Act, if a registered vendor in respect of subject vehicles is an owner of a subject vehicle at a particular time, if the subject vehicle is registered at the particular time with the Government of Canada or a province, if the subject vehicle has never otherwise been registered with the Government of Canada or a province and if the taxable amount of the subject vehicle exceeds the price threshold in respect of the subject vehicle, the registered vendor must pay to Her Majesty in right of Canada tax in respect of the subject vehicle in the amount determined under section  34 . When tax payable (2) The tax under subsection (1) becomes payable at the particular time referred to in that subsection. Tax not payable (3) The tax under subsection (1) in respect of a registration of a subject vehicle owned by a registered vendor is not payable if the registration of the subject vehicle is done only because (a) the subject vehicle is sold by the registered vendor to a purchaser; or (b) the right to use the subject vehicle is provided by the registered vendor to a person under a lease, licence or similar arrangement. Taxable amount (4) Subject to subsection (5), the taxable amount of a subject vehicle that is owned by a registered vendor is, for the purposes of this section and for the purposes of determining under section  34  the amount of tax payable under this section, the amount determined by the formula A + B where A is the greater of (a) the retail value of the subject vehicle at the time at which the subject vehicle is registered with the Government of Canada or a province, and (b) the retail value of the subject vehicle at the time at which the registered vendor first uses the subject vehicle; and B is a prescribed amount. Taxable amount — regulations (5) For the purposes of this section and for the purposes of determining under section  34  the amount of tax payable under this section, the taxable amount of a subject vehicle in prescribed circumstances is to be determined in prescribed manner. Tax — lease of subject vehicle 24 (1) Subject to this Act, if a registered vendor in respect of subject vehicles is an owner of a subject vehicle, if the registered vendor provides the right to use the subject vehicle to another person under a lease, licence or similar arrangement, if the subject vehicle has not previously been registered with the Government of Canada or a province otherwise than in connection with the lease, licence or similar arrangement and if the taxable amount of the subject vehicle exceeds the price threshold in respect of the subject vehicle, the registered vendor must pay to Her Majesty in right of Canada tax in respect of the subject vehicle in the amount determined under section  34 . When tax payable (2) The tax under subsection (1) becomes payable at the time at which the other person first has the right to use the subject item under the lease, licence or similar arrangement. Tax not payable (3) The tax under subsection (1) in respect of a subject vehicle that is owned by a registered vendor and in respect of which the right to use the subject item is provided to another person under a lease, licence or similar arrangement is not payable if (a) the subject vehicle is equipped for policing activities and (i) the other person is a police authority or military authority, (ii) the other person has the right to use the subject item for a period of at least six months under the lease, licence or similar arrangement, (iii) the registered vendor transfers possession of the subject vehicle to the other person under the lease, licence or similar arrangement, and (iv) the registered vendor retains evidence satisfactory to the Minister that the conditions in subparagraphs (i) to (iii) are met in respect of the subject item; or (b) the subject vehicle is equipped for military activities and (i) the other person is a military authority, (ii) the other person has the right to use the subject item for a period of at least six months under the lease, licence or similar arrangement, (iii) the registered vendor transfers possession of the subject vehicle to the other person under the lease, licence or similar arrangement, and (iv) the registered vendor retains evidence satisfactory to the Minister that the conditions in subparagraphs (i) to (iii) are met in respect of the subject item. Taxable amount (4) Subject to subsection (5), the taxable amount of a subject vehicle that is owned by a registered vendor and in respect of which the right to use the subject item is provided to another person under a lease, licence or similar arrangement is, for the purposes of this section and for the purposes of determining under section  34  the amount of tax payable under this section, the amount determined by the formula A + B where A is the greater of (a) the retail value of the subject vehicle at the time at which possession of the subject vehicle is first transferred to the other person under the lease, licence or similar arrangement, and (b) the retail value of the subject vehicle at the time at which the other person first has the right to use the subject vehicle under the lease, license or similar arrangement; and B is a prescribed amount. Taxable amount — regulations (5) For the purposes of this section and for the purposes of determining under section  34  the amount of tax payable under this section, the taxable amount of a subject item in prescribed circumstances is to be determined in prescribed manner. Tax — lease of aircraft or vessel 25 (1) Subject to this Act, if a particular person is an owner of a subject item that is a subject aircraft or subject vessel, if the particular person provides the right to use the subject item to another person under a lease, licence or similar arrangement and if the taxable amount of the subject item exceeds the price threshold in respect of the subject item, the particular person must pay to Her Majesty in right of Canada tax in respect of the subject item in the amount determined under section  34 . When tax payable (2) The tax under subsection (1) becomes payable at the time at which the other person first has the right to use the subject item under the lease, licence or similar arrangement. Tax not payable (3) The tax under subsection (1) in respect of a subject item that is owned by a particular person and in respect of which the right to use the subject item is provided to another person under a lease, licence or similar arrangement is not payable if, at the time at which the other person first has the right to use the subject item under a lease, licence or similar arrangement (a) in the case of a subject vessel (other than a select subject vessel), the subject item is a qualifying subject vessel of the particular person; (b) in the case of a subject aircraft, (i) the subject item is a qualifying subject aircraft of the particular person, (ii) each person that is an owner of the subject item is a qualifying aircraft user, or (iii) the other person is a qualifying aircraft user; or (c) a tax certificate in respect of the subject item is in effect in accordance with section  37 . Taxable amount (4) Subject to subsection (5), the taxable amount of a subject item that is owned by a particular person and in respect of which the right to use the subject item is provided to another person under a lease, licence or similar arrangement is, for the purposes of this section and for the purposes of determining under section  34  the amount of tax payable under this section, the amount determined by the formula A + B where A is the greater of (a) the retail value of the subject item at the time at which possession of the subject item is first transferred to the other person under the lease, licence or similar arrangement, and (b) the retail value of the subject item at the time at which the other person first has the right to use the subject item under the lease, license or similar arrangement; and B is a prescribed amount. Taxable amount — regulations (5) For the purposes of this section and for the purposes of determining under section  34  the amount of tax payable under this section, the taxable amount of a subject item in prescribed circumstances is to be determined in prescribed manner. Tax — use of aircraft or vessel 26 (1) Subject to this Act, if a person is an owner at a particular time of a subject item that is a subject aircraft or subject vessel, if the subject item is used in Canada at the particular time and if the taxable amount of the subject item exceeds the price threshold in respect of the subject item, the person must pay to Her Majesty in right of Canada tax in respect of the subject item in the amount determined under section  34 . When tax payable (2) The tax under subsection (1) becomes payable at the particular time referred to in that subsection. Tax not payable (3) The tax under subsection (1) in respect of a subject item that is used in Canada by a person at a particular time is not payable if (a) in the case of a subject vessel (other than a select subject vessel), the subject item is a qualifying subject vessel of the person at the particular time; (b) the person is a registered vendor in respect of that type of subject item and the use of the subject item by the person is reasonably necessary or incidental to the manufacture, offering for sale or transportation of the subject item; (c) in the case of a subject aircraft, at the particular time (i) the subject item is a qualifying subject aircraft, or (ii) each person that is an owner of the subject aircraft is a qualifying aircraft user; (d) a tax certificate in respect of the subject item is in effect at the particular time in accordance with sec­ tion  37 ; (e) the person imported the subject item before the particular time and tax under section  20  in respect of the importation was not payable by the person because of the application of subsection  21 (6); or (f) tax in respect of the subject item became payable under section  27  or  28  by the person at or before the particular time. Taxable amount (4) Subject to subsection (5), the taxable amount of a subject item that is used in Canada at a particular time is, for the purposes of this section and for the purposes of determining under section  34  the amount of tax payable under this section, the amount determined by the formula A + B where A is the retail value of the subject item at the particular time; and B is a prescribed amount. Taxable amount — regulations (5) For the purposes of this section and for the purposes of determining under section  34  the amount of tax payable under this section, the taxable amount of a  subject  item in prescribed circumstances is to be determined in prescribed manner. Tax — ceasing to be registered vendor 27 (1) Subject to this Act, if a person ceases to be a registered vendor in respect of a type of subject item at a particular time, if the person is an owner of a subject item of that type at the particular time and if the taxable amount of the subject item exceeds the price threshold in respect of the subject item, the person must pay to Her Majesty in right of Canada tax in respect of the subject item in the amount determined under section  34 . When tax payable (2) The tax under subsection (1) becomes payable at the particular time referred to in that subsection. Tax not payable (3) The tax under subsection (1) in respect of a subject item that is owned by a person at the particular time at which the person ceases to be a registered vendor in respect of that type of subject item is not payable if (a) in the case of a subject vehicle, the subject item was registered with the Government of Canada or a province before the particular time; (b) in the case of a subject aircraft, (i) if the person is the only owner of the subject aircraft, the person is a qualifying aircraft user at the particular time, and (ii) in any other case, each person that is an owner of the subject aircraft is a qualifying aircraft user at the particular time; (c) in the case of a subject aircraft or subject vessel (other than a select subject vessel), the subject item is a qualifying subject aircraft or qualifying subject vessel of the person at the particular time; or (d) in the case of a subject aircraft or subject vessel, a tax certificate in respect of the subject item is in effect at the particular time in accordance with section  37 . Taxable amount (4) Subject to subsection (5), the taxable amount of a subject item owned by a person is, for the purposes of this section and for the purposes of determining under section  34  the amount of tax payable under this section, the amount determined by the formula A + B where A is the retail value of the subject item at the time at which the person ceases to be a registered vendor in respect of that type of subject item; and B is a prescribed amount. Taxable amount — regulations (5) For the purposes of this section and for the purposes of determining under section  34  the amount of tax payable under this section, the taxable amount of a subject item in prescribed circumstances is to be determined in prescribed manner. Tax — ceasing to be qualifying aircraft user 28 (1) Subject to this Act, if a person ceases to be a qualifying aircraft user at a particular time, if the person is an owner of a subject aircraft at the particular time and if the taxable amount of the subject aircraft exceeds the price threshold in respect of the subject aircraft, the person must pay to Her Majesty in right of Canada tax in respect of the subject aircraft in the amount determined under section  34 . When tax payable (2) The tax under subsection (1) becomes payable at the particular time referred to in that subsection. Tax not payable (3) The tax under subsection (1) in respect of a subject aircraft that is owned by a person at the particular time at which the person ceases to be a qualifying aircraft user is not payable if (a) the subject aircraft is a qualifying subject aircraft of the person at the particular time; or (b) a tax certificate in respect of the subject aircraft is in effect at the particular time in accordance with section  37 . Taxable amount (4) Subject to subsection (5), the taxable amount of a subject aircraft owned by a person is, for the purposes of this section and for the purposes of determining under section  34  the amount of tax payable under this section, the amount determined by the formula A + B where A is the retail value of the subject aircraft at the time at which the person ceases to be a qualifying aircraft user; and B is a prescribed amount. Taxable amount — regulations (5) For the purposes of this section and for the purposes of determining under section  34  the amount of tax payable under this section, the taxable amount of a subject item in prescribed circumstances is to be determined in prescribed manner. SUBDIVISION D Tax on Improvements Rules — improvement after sale 29 (1) Subject to section  31 , for the purposes of this section and for the purposes of determining under section  35  the amount of tax payable under this section, if a vendor sells a subject item to a particular purchaser, the following rules apply: (a) the improvement period in respect of the subject item is the period that begins on the day that an agreement for the sale is entered into and ends on (i) if the subject item is subsequently sold to a person that deals at arm’s length with the particular purchaser and if the sale to the person is completed on a particular day that is before the day that is one year after the day on which the sale to the particular purchaser is completed, the particular day, and (ii) in any other case, the day that is one year after the day on which the sale to the particular purchaser is completed; (b) the unimproved taxable amount of the subject item is equal to the taxable amount of the subject item as determined under section  18  in respect of the sale to the particular purchaser; and (c) the net improvement amount of the subject item is equal to the total of all amounts, each of which is the value of the consideration for an improvement in respect of the subject item that is completed at any time during the improvement period in respect of the subject item but only to the extent that the value of the consideration is not included in the determination of the unimproved taxable amount of the subject item. Tax — improvement after sale (2) Subject to this Act, a person must pay to Her Majesty in right of Canada tax in respect of a subject item in the amount determined under section  35  if (a) a vendor sells the subject item to the person and tax in respect of the subject item becomes payable under section  18 ; and (b) the net improvement amount of the subject item is greater than or equal to $5,000. When tax payable (3) The tax under subsection (2) in respect of a subject item becomes payable at the beginning of the day following the day on which the improvement period in respect of the subject item ends. Rules — improvement in other circumstances 30 (1) Subject to section  31 , for the purposes of this section and for the purposes of determining under section  35  the amount of tax payable under this section, if tax in respect of a subject item becomes payable by a person on a particular day under any of sections  20  and  23  to  28 , the following rules apply: (a) the improvement period in respect of the subject item is the period that begins on the particular day and ends on (i) if the subject item is subsequently sold to another person that deals at arm’s length with the person and the sale is completed before the day that is one year after the particular day, the day on which the sale is completed, and (ii) in any other case, the day that is one year after the particular day; (b) the unimproved taxable amount of the subject item is equal to the taxable amount of the subject item as determined under whichever of those sections is applicable; and (c) the net improvement amount of the subject item is equal to the total of all amounts, each of which is the value of the consideration for an improvement in respect of the subject item that is completed at any time during the improvement period in respect of the subject item but only to the extent that the value of the consideration is not included in the determination of the unimproved taxable amount of the subject item. Tax — improvement in other circumstances (2) Subject to this Act, a person must pay to Her Majesty in right of Canada tax in respect of a subject item in the amount determined under section  35  if (a) tax in respect of the subject item becomes payable on a particular day by the person under any of sections  20  and  23  to  28 ; and (b) the net improvement amount of the subject item is greater than or equal to $5,000. When tax payable (3) The tax under subsection (2) in respect of a subject item becomes payable at the beginning of the day following the day on which the improvement period in respect of the subject item ends. Improvement period — regulations 31 (1) For the purposes of this Subdivision, if prescribed circumstances exist, the improvement period in respect of a subject item is a prescribed period. Unimproved taxable amount — regulations (2) For the purposes of this Subdivision and for the purposes of determining under section  35  the amount of tax payable under this Subdivision in respect of a subject item, if prescribed circumstances exist, the unimproved taxable amount of the subject item is to be determined in prescribed manner. Net improvement amount — regulations (3) For the purposes of this Subdivision and for the purposes of determining under section  35  the amount of tax payable under this Subdivision in respect of a subject item, if prescribed circumstances exist, the net improvement amount of the subject item is to be determined in prescribed manner. Non-arm’s length — joint and several, or solidary, liability 32 If tax in respect of a subject item is payable by a particular person under section  29  or  30  and if ownership of the subject item is transferred at any time during the improvement period in respect of the subject item to another person that is not dealing at arm’s length with the particular person, the other person is jointly and severally, or solidarily, liable with the particular person for the payment of the tax. SUBDIVISION E General Rules Tax not payable — regulations 33 Tax under this Act in respect of a subject item is not payable if prescribed circumstances exist. Amount of tax — general 34 The amount of tax payable under this Division (other than Subdivision D) in respect of a subject item is equal to the lesser of (a) the amount determined by the formula A × B where A is the taxable amount of the subject item, and B is 10%, and (b) the amount determined by the formula (C − D) × E where C is the taxable amount of the subject item, D is the price threshold in respect of the subject item, and E is 20%. Amount of tax — improvement 35 The amount of tax payable under Subdivision D in respect of a subject item is equal to the amount determined by the formula (A − B) + C where A is the amount that would be the amount of tax payable in respect of the subject item if that amount of tax were determined under section  34  and the taxable amount of the subject item were equal to the total of the unimproved taxable amount of the subject item and the net improvement amount of the subject item; B is the amount that would be the amount of tax payable in respect of the subject item if that amount of tax were determined under section  34  and the taxable amount of the subject item were equal to the unimproved taxable amount of the subject item; and C is a prescribed amount. DIVISION 3 Certificates Exemption certificate 36 (1) For the purposes of this Act, an exemption certificate applies in respect of the sale of a subject item by a vendor to a purchaser only if (a) the certificate is made in prescribed form containing prescribed information; (b) the certificate includes (i) the identification number of the subject item, (ii) one of the following declarations by the purchaser: (A) a declaration that the purchaser is a registered vendor in respect of that type of subject item at the time at which the sale is completed, (B) in the case of a subject aircraft, a declaration that the purchaser is a qualifying aircraft user at the time at which the sale is completed, (C) in the case of a subject aircraft, a declaration that the subject item is, at the time at which ownership of the subject item is transferred to the purchaser, a qualifying subject aircraft of the purchaser, or (D) in the case of a subject vessel (other than a select subject vessel), a declaration that the subject item is, at the time at which ownership of the subject item is transferred to the purchaser, a qualifying subject vessel of the purchaser, (iii) if the certificate includes the declaration in clause (ii)(A), the registration number assigned to the purchaser under subsection  51 (2), and (iv) an acknowledgement by the purchaser that the purchaser is assuming liability to pay any amount of tax in respect of the subject item that is or may become payable by the purchaser under this Act; (c) the purchaser provides, in a manner satisfactory to the Minister, the certificate in respect of the sale to the vendor; and (d) the vendor retains the certificate. Exemption certificate — multiple purchasers (2) For the purposes of this Act, if a subject item is sold by a vendor to more than one purchaser, an exemption certificate applies in respect of the sale of the subject item only if (a) in the absence of this subsection, an exemption certificate would apply in respect of each purchaser in accordance with subsection (1); and (b) the declaration that is made by each purchaser under subparagraph (1)(b)(ii) is made under the same clause of that subparagraph. Exemption certificate — regulations (3) Despite subsections (1) and (2), for the purposes of this Act, if prescribed circumstances exist, an exemption certificate applies in respect of a sale of a subject item. Tax certificate 37 (1) A person must send to the Minister an application for a tax certificate in respect of a subject item that is a subject aircraft or subject vessel if (a) tax in respect of the subject item became payable by the person on a particular day; (b) it is the case that (i) if the tax became payable under section  20 , the tax was paid in accordance with that section, and (ii) in any other case, the person has filed with the Minister the return for the reporting period that includes the particular day and the person has taken into account the tax in determining the net tax for that reporting period; (c) in the case where a rebate is or was available in respect of the subject item under Division 4, the amount of the rebate is less than the amount of the tax; and (d) prescribed conditions, if any, are met. Content of application (2) An application under subsection (1) in respect of a subject item must (a) include the identification number of the subject item; (b) specify the date on which the tax in respect of the subject item became payable; (c) include evidence satisfactory to the Minister that the conditions described in subparagraph (1)(b)(i) or (ii), as the case may be, are met; and (d) be made in prescribed form containing prescribed information. Timing of application (3) An application under subsection (1) in respect of a subject item must be filed with the Minister in prescribed manner on or before (a) the particular day that is one year after the day on which the tax in respect of the subject item became payable; or (b) any day after the particular day that the Minister may allow. Issuance of tax certificate (4) Upon receipt of an application under subsection (1) in respect of a subject item, the Minister must consider, with all due dispatch, the application and, if the Minister is satisfied that the conditions described in that subsection are met in respect of the subject item, issue a tax certificate in respect of the subject item specifying (a) the identification number of the subject item; (b) the date on which the tax certificate came into effect; and (c) any other information that is prescribed by regulation. Tax certificate — in effect (5) For the purposes of this Act, a tax certificate in respect of a subject item that is issued under subsection (4) is deemed to be in effect beginning immediately after the time at which the tax in respect of the subject item became payable. Existing certificate (6) The Minister must not issue a tax certificate in respect of a subject item if another tax certificate has previously been issued in respect of the subject item under subsection (4) and the other tax certificate has not been revoked under subsection (10). Statement to applicant (7) After considering an application under subsection (1) in respect of a subject item, the Minister must send, or make available in electronic format, to the applicant a statement specifying whether or not a tax certificate was issued under subsection (4) in respect of the subject item and (a) if a tax certificate in respect of the subject item was issued because of the application, the Minister must send, or make available in electronic format, to the applicant with the statement a copy of, or the information included on, the tax certificate; or (b) if the Minister does not issue a tax certificate because there exists a previously issued tax certificate in respect of the subject item that has not been revoked under subsection (10), the Minister must send, or make available in electronic format, to the applicant with the statement a copy of, or the information included on, the previously issued tax certificate. Request by third party (8) On request made by a person to the Minister in prescribed manner, the Minister must send, or make available in electronic format, to the person (a) a statement specifying (i) whether a tax certificate in respect of a subject item has been issued under subsection (4), and (ii) if a tax certificate in respect of the subject item has been issued under subsection (4), whether a notice of revocation in respect of the tax certificate has been issued under subsection (10); (b) if a tax certificate in respect of the subject item has been issued under subsection (4), a copy of, or the information included on, the tax certificate; and (c) if a notice of revocation in respect of a tax certificate in respect of the subject item has been issued under subsection (10), a copy of, or the information included on, the notice of revocation. Notification of change (9) If a tax certificate in respect of a subject item was issued under subsection (4), if the tax certificate has not been revoked under subsection (10) and if the person that applied for the tax certificate under subsection (1) becomes aware at any time that the conditions described in subsection (1) are not met in respect of the subject item, the person must without delay provide notice in writing to the Minister that the conditions in subsection (1) are not met. Revocation (10) If a tax certificate has been issued in respect of a subject item under subsection (4) and the tax certificate has not already been revoked under this subsection and the Minister becomes aware that the conditions described in subsection (1) are not met in respect of the subject item, the Minister must with all due dispatch (a) revoke the tax certificate; and (b) issue a notice of revocation in respect of the tax certificate specifying (i) the identification number of the subject item, (ii) the effective date of the revocation, and (iii) any information that is prescribed by regulation. Revocation — timing (11) For the purposes of this Act, a tax certificate issued under subsection (4) that has been revoked under subsection (10) is deemed never to have been in effect on any day on or after the effective day specified in the notice of revocation. Application for special import certificate 38 (1) A person that intends to import a subject item that is a subject aircraft or subject vessel (other than a select subject vessel) may apply to the Minister for a special import certificate in respect of the importation of the subject item if (a) at the time at which the subject item is accounted for in accordance with section 32 of the  Customs Act , the person is an owner of the subject item and (i) the subject item is a qualifying subject aircraft or qualifying subject vessel of the person, or (ii) in the case of a subject aircraft, the subject item is accounted for in accordance with section 32 of the  Customs Act  solely by the person and (A) if the person is the only owner of the subject aircraft, the person is a qualifying aircraft user, and (B) in any other case, each person that is an owner of the subject aircraft is a qualifying aircraft user; or (b) prescribed conditions are met. Content of application (2) An application made by a person in respect of a subject item under subsection (1) must (a) include a declaration by the person specifying which of the conditions described in paragraph (1)(a) or (b) are met in respect of the subject item; (b) include the identification number of the subject item; (c) include the person’s name; (d) be made in prescribed form containing prescribed information; and (e) be filed with the Minister in prescribed manner. Issuance of special import certificate (3) Upon receipt of an application made by a person in respect of a subject item under subsection (1), the Minister must, with all due dispatch, consider the application and, if the Minister is satisfied that the conditions in respect of the subject item described in that subsection are met, issue and send to the person a special import certificate in respect of the importation of the subject item by the person specifying (a) the name of the person; (b) the identification number of the subject item; (c) the date on which the special import certificate is issued; and (d) any other information that is prescribed by regulation. Special import certificate — in effect (4) For the purposes of this Act, a special import certificate that is issued under subsection (3) in respect of the importation of a subject item is deemed to be in effect beginning on the day on which the special import certificate is issued. Notice of non-issuance (5) If, after considering an application made by a person in respect of a subject item under subsection (1), the Minister does not issue to the person a special import certificate in respect of the importation of the subject item by the person, the Minister must send a notice to the person specifying that a special import certificate was not issued. Notification of change (6) If a special import certificate in respect of the importation of a subject item was issued to a person under subsection (3), if the special import certificate has not been revoked under subsection (7) and if the person becomes aware that the conditions described in subsection (1) are not met in respect of the subject item, the person must without delay provide notice in writing to the Minister that the conditions in subsection (1) are not met. Revocation (7) If a special import certificate in respect of the importation of a subject item was issued to a person under subsection (3), if the special import certificate has not already been revoked under this subsection and if the Minister becomes aware that the conditions described in subsection (1) are not met in respect of the subject item, the Minister must with all due dispatch (a) revoke the special import certificate; and (b) issue, and send to the person, a notice of revocation in respect of the special import certificate specifying (i) the identification number of the subject item, (ii) the effective date of the revocation, and (iii) any information that is prescribed by regulation. Revocation — in effect (8) For the purposes of this Act, a special import certificate issued under subsection (3) that has been revoked under subsection (7) is deemed to cease to have effect on the effective day specified in the notice of revocation. DIVISION 4 Rebates subDIVISION A Rebates to Net Tax Rebate to net tax — export 39 (1) If the sale of a subject item to a purchaser by a vendor is completed at a particular time and the purchaser exports the subject item at a later time, the Minister must pay to the vendor a rebate in respect of the reporting period of the vendor that includes the later time if (a) the following conditions are met: (i) the vendor is a registered vendor in respect of that type of subject item at the particular time, (ii) the purchaser is not, at any time during the period beginning at the particular time and ending at the later time, a registered vendor in respect of that type of subject item, (iii) tax under section  18  in respect of the sale of the subject item becomes payable by the vendor at the particular time and the tax is taken into account in the determination of the net tax for the reporting period of the vendor that includes the particular time, (iv) the subject item is not used in Canada at any time before the later time except to the extent reasonably necessary or incidental to its manufacture, offering for sale, transportation or exportation, (v) the subject item is not registered with the Government of Canada or a province before the later time except if the registration is done solely for a purpose incidental to its manufacture, offering for sale, transportation or exportation, (vi) the purchaser exports the subject item as soon after the sale is completed as is reasonable having regard to the circumstances surrounding the exportation, the sale and, if applicable, the normal business practice of the purchaser and vendor, and (vii) the purchaser provides to the vendor, and the vendor retains, evidence satisfactory to the Minister of the exportation of the subject item by the purchaser; or (b) prescribed conditions are met. Amount of rebate (2) The amount of a rebate under subsection (1) in respect of a sale of a subject item is equal to the amount of the tax in respect of the sale referred to in subparagraph (1)(a)(iii). Rebate to net tax — regulations 40 The Minister must pay a rebate in respect of a subject item to a prescribed person in the amount determined in prescribed manner if prescribed circumstances exist. Application for rebate to net tax 41 Despite any other provision of this Act, a rebate under this Subdivision in respect of a particular reporting period of a person is not to be paid unless an application for the rebate (a) is made in prescribed form containing prescribed information; and (b) is filed with the Minister in prescribed manner (i) on or before the day on or before which the return under section  55  is required to be filed for the last reporting period of the person that ends within two years after the end of the particular reporting period, and (ii) with the return in respect of the reporting period in which the amount of the rebate is taken into account in determining the net tax for the reporting period. subDIVISION B Other Rebates Rebate — foreign representative 42 (1) The Minister must pay to a person a rebate in respect of a sale of a subject item from a vendor to the person if (a) tax under section  18  is payable by the vendor in respect of the sale of the subject item and the tax is taken into account in the determination of the net tax for the reporting period of the vendor that includes the time at which the sale is completed; and (b) the person is entitled to tax relief privileges under the  Foreign Missions and International Organizations Act  for the tax payable under subsection 165(1) of the  Excise Tax Act  in respect of the sale. Amount of rebate (2) The amount of a rebate payable under subsection (1) in respect of a sale of a subject item is equal to the amount of the tax in respect of the sale referred to in paragraph (1)(a). Application for rebate (3) Despite any other provision of this Act, a rebate under this section is not to be paid unless an application for the rebate is (a) made in prescribed form containing prescribed information; and (b) filed with the Minister in prescribed manner within two years after the day on which the sale is completed. Rebate — payment in error 43 (1) The Minister must pay a rebate to a person if the person paid an amount in excess of the amount that was payable by the person under this Act whether the amount was paid by mistake or otherwise. Amount of rebate (2) The amount of a rebate payable under subsection (1) by the Minister is the amount of the excess referred to in that subsection. Restriction on rebate (3) A rebate under this section in respect of an amount is not to be paid to a person to the extent that (a) the amount was taken into account as an amount required to be paid by the person in respect of a reporting period of the person and the Minister has assessed the person for that period under section  92 ; or (b) the amount was an amount assessed under sec­ tion  92 . Application for rebate (4) Despite any other provision of this Act, a rebate under this section is not to be paid unless an application for the rebate is (a) made in prescribed form containing prescribed information; and (b) filed with the Minister in prescribed manner within two years after the earlier of the day that the amount was taken into account in determining the net tax for a reporting period of the person and the day that the amount was paid to the Receiver General. One application per quarter (5) Not more than one application for a rebate under this section may be made by a person in a calendar quarter. Rebate — regulations 44 The Minister must pay a rebate in respect of a subject item to a prescribed person in the amount determined in prescribed manner if prescribed circumstances exist. Restriction on rebate 45 A rebate under this Subdivision 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 Act, the  Excise Tax Act , the  Income Tax Act , the  Air Travellers Security Charge Act , the  Excise Act, 2001  and Part 1 of the  Greenhouse Gas Pollution Pricing Act  have been filed with the Minister. subDIVISION C General Rules for Rebates Restriction on rebate 46 A rebate of an amount is not to be paid to a person under this Division (a) to the extent that it can reasonably be regarded that the person has obtained or is entitled to obtain a rebate, refund or remission of the amount under any other Division of this Act or under any other Act of Parliament; or (b) if prescribed circumstances exist. Single application 47 Only one application may be made under this Division for a rebate with respect to any matter. Restriction — bankruptcy 48 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 Division 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 Act, the  Excise Tax Act , the  Income Tax Act , the  Air Travellers Security Charge Act , the  Excise Act, 2001  and Part 1 of the  Greenhouse Gas Pollution Pricing Act  in respect of periods ending before the appointment have been filed and all amounts required under this Act, the  Excise Tax Act , the  Income Tax Act , the  Air Travellers Security Charge Act , the  Excise Act, 2001  and Part 1 of the  Greenhouse Gas Pollution Pricing Act  to be paid by the bankrupt in respect of those periods have been paid. Statutory recovery rights 49 Except as specifically provided under this Act, the  Financial Administration Act  or the  Customs 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 5 Registration, Reporting Periods, Returns and Requirement to Pay Qualifying sale 50 (1) For the purposes of this section, a person makes a qualifying sale of a subject item if (a) the person sells the subject item to a purchaser; (b) the subject item (i) in the case of a subject vehicle, has never been registered with the Government of Canada or a province other than a registration that is done only because of the sale, and (ii) in the case of a subject aircraft or subject vessel, has never been registered with the Government of Canada other than a registration that is done solely for a purpose incidental to its manufacture, offering for sale or transportation; and (c) the price threshold in respect of the subject item is less than the greatest of (i) the consideration for the sale, (ii) the retail value of the subject item at the particular time at which the sale is completed, and (iii) if the subject item has a manufacturer’s suggested retail price, the amount that would be the retail value of the subject item at the particular time if the fair market value of the subject item at the particular time were equal to the manufacturer’s suggested retail price of the subject item. Qualifying importation (2) For the purposes of this section, a person makes a qualifying importation of a subject item if (a) the person imports the subject item; (b) the subject item (i) in the case of a subject vehicle, has never been registered with the Government of Canada or a province other than a registration that is done only because of the importation, and (ii) in the case of a subject aircraft or subject vessel, has never been registered with the Government of Canada other than a registration that is done solely for a purpose incidental to its manufacture, offering for sale or transportation; and (c) the price threshold in respect of the subject item is exceeded by the greatest of (i) the taxable amount of the subject item determined under section  20  in respect of the importation, (ii) the retail value of the subject item at the particular time at which the subject item is accounted for in accordance with section 32 of the  Customs Act  in respect of the importation, and (iii) if the subject item has a manufacturer’s suggested retail price, the amount that would be the retail value of the subject item at the particular time if the fair market value of the subject item at the particular time were equal to the manufacturer’s suggested retail price of the subject item. Registration required (3) For the purposes of this Act, a person is required to be registered as a vendor in respect of a type of subject item if the person (a) makes a qualifying sale, or a qualifying importation, of a subject item of that type in the course of a business of offering for sale in Canada subject items of that type that (i) in the case of subject vehicles, have never been registered with the Government of Canada or a province, and (ii) in the case of subject aircraft and subject vessels, have never been registered with the Government of Canada other than registrations that are done solely for a purpose incidental to the manufacture, offering for sale or transportation of the subject items; or (b) is a prescribed person. Timing of application (4) A person that is required under subsection (3) to be registered as a vendor in respect of a type of subject item must apply to the Minister for registration on or before the earlier of (a) the day on which the first qualifying sale of a subject item of that type made by the person is completed, (b) the day on which, for the first qualifying importation of a subject item of that type made by the person, the subject item is accounted for in accordance with section 32 of the  Customs Act , or (c) if prescribed conditions are met, the prescribed day. Registration permitted (5) For the purposes of this Act, a person that is not required under this section to be registered as a vendor in respect of a type of subject item may apply to the  Minister  to be registered as a vendor in respect of that type of subject item if the person is a prescribed person. Registration not required (6) Despite subsection (3), a person is not required to be registered as a vendor in respect of a type of subject item for the purposes of this Act if the person is a prescribed person. Application for registration 51 (1) An application for registration under this Division is to be made in prescribed form containing prescribed information and is to be filed with the Minister in prescribed manner. Notification of registration (2) If a person that meets the requirements for registration under this Division applies for registration, the Minister may register the person and, upon doing so, the Minister must assign a registration number to the person for the purposes of this Act and notify the person of the registration number and of the effective date of the registration. Notice of intent — failure to apply (3) If the Minister has reason to believe that a person is not registered as a vendor in respect of a type of subject item for the purposes of this Act, is required to be so registered under this Division and has failed to apply for registration under this Division as and when required, the Minister may send a notice in writing (in this section referred to as a “notice of intent”) to the person that the Minister proposes to so register the person under subsection (5). Representations to Minister (4) Upon receipt of a notice of intent, a person must apply for the registration under this Division proposed in the notice or establish to the satisfaction of the Minister that the person is not required to be so registered. Registration by Minister (5) If, after 60 days after the particular day on which a notice of intent was sent by the Minister to a person, the person has not applied under this Division for the registration in respect of a type of subject item proposed in the notice and the Minister is not satisfied that the person is not required to be so registered, the Minister may register the person as a vendor in respect of that type of subject item under this Division and, upon doing so, must assign a registration number to the person for the purposes of this Act and notify the person of the registration number and of the effective date of the registration. Cancellation of registration 52 (1) The Minister may, after giving a person that is registered under this Division reasonable written notice, cancel a registration of the person as a vendor in respect of a type of subject item under this Division if the Minister is satisfied that the registration is not required for the purposes of this Act. Request for cancellation (2) If a person files with the Minister in prescribed manner a request, in prescribed form containing prescribed information, to have a registration of the person as a vendor in respect of a type of subject item cancelled, the Minister must cancel the registration of the person if the Minister is satisfied that the registration is not required for the purposes of this Act. Cancellation in prescribed circumstances (3) The Minister must cancel a registration of a person as a vendor in respect of a type of subject item under this Division in prescribed circumstances. Notice of cancellation (4) If the Minister cancels a registration of a person under this Division, the Minister must notify the person of the cancellation and the effective date of the cancellation. Security — registration 53 (1) For the purposes of this Act, the Minister may require a person that applies to be registered, or that is required to be registered, under this Division to give and maintain security, in an amount determined by the Minister and subject to any terms and conditions that the Minister may specify, for the payment of any amount that is or may become payable by the person under this Act. Security — importation (2) For the purposes of this Act, the Minister may require a person referred to in subsection  20 (1) to give and maintain security, in an amount determined by the Minister and subject to any terms and conditions that the Minister may specify, for the payment of any amount that is or may become payable by the person under this Act, if the provisions of the  Customs Act , the  Customs Tariff  or any other laws relating to customs under which security may be required do not apply to the payment of that amount. Failure to comply (3) If, at any time, a person referred to in subsection (1) or (2) fails to give or maintain security in an amount satisfactory to the Minister, the Minister may retain as security, out of any amount that may be or may become payable to the person under this Act, the  Excise Tax Act , the  Excise Act, 2001  or Part 1 of the  Greenhouse Gas Pollution Pricing Act , an amount not exceeding the amount determined by the formula A – B where A is the amount of security that would, at that time, be satisfactory to the Minister if it were given by the person in accordance with subsection (1) or (2), as the case may be; and B is the amount of security, if any, given and maintained by the person in accordance with subsection (1) or (2), as the case may be. Amount deemed paid (4) The amount retained under subsection (3) is deemed to have been paid, at the time referred to in that subsection, by the Minister to the person, and to have been given, immediately after that time, by the person as security in accordance with subsection (1) or (2), as the case may be. Reporting periods 54 (1) For the purposes of this Act, a reporting period of a person is (a) before 2023, the period that begins on Septem­ ber 1, 2022  and ends on December 31, 2022; and (b) after 2022 (i) unless subparagraph (ii) applies, a calendar quarter, or (ii) if prescribed conditions are met, a prescribed period. Reporting period — registration or cancellation (2) Despite subsection (1), if at a particular time the Minister registers a person, or cancels a registration of a person, under this Division (a) the particular reporting period of the person that includes the particular time ends on the day that includes the particular time; and (b) a reporting period of the person begins on the day after the day that includes the particular time and ends on the day that is the last day of the calendar quarter that includes the particular time. Filing of return 55 (1) Every person that is registered or required to be registered under this Division must file a return with the Minister for each reporting period of the person. The return is to be filed on or before the last day of the first month after the end of the reporting period. Filing of return — non-registered persons (2) Every person that is not registered and not required to be registered under this Division must file a return with the Minister for each reporting period of the person in which tax (other than tax under section  20 ) becomes payable by the person. The return is to be filed on or before the last day of the first month after the end of the reporting period. Filing of return — regulations (3) Despite subsections (1) and (2), if prescribed circumstances exist, a return for a reporting period that is a prescribed reporting period is to be filed with the Minister in accordance with prescribed rules. Filing not required — regulations (4) Despite subsections (1) and (2), if prescribed circumstances exist, a return for a reporting period that is a prescribed reporting period is not required to be filed. Form and content 56 Every return that is required to be filed under section  55  is to be made in prescribed form containing prescribed information and is to be filed in prescribed manner. Net tax — obligation 57 (1) Every person that is required to file a return under section  55  must, in the return, determine the net tax for the reporting period of the person for which the return is required to be filed. Determination of net tax (2) Subject to this Act, the net tax for a particular reporting period of a person is, for the purposes of this Act, the positive or negative amount determined by the formula (A − B) + C where A is the total of all amounts, each of which is an amount of tax (other than tax under section  20 ) that becomes payable by the person in the particular reporting period; B is the total of all amounts, each of which is an amount of a rebate under Subdivision A of Division 4 payable by the Minister in respect of a reporting period and that is claimed by the person in the return under section  55  for the particular reporting period; and C is a prescribed amount. Requirement to pay (3) If the net tax for a reporting period of a person is a positive amount, the person must pay that amount to the Receiver General on or before the day on or before which the return for the reporting period is required to be filed. Rebate of net tax (4) If the net tax for a reporting period of a person is a negative amount, the person may claim in the return for the reporting period the amount of that net tax as a rebate for the reporting period payable to the person by the Minister. The Minister must pay the rebate to the person with all due dispatch after the return is filed. Restriction — rebate of net tax (5) The Minister is not required to pay a rebate under subsection (4) to a person unless the Minister is satisfied that all information, that is contact information or that is information relating to the identification and business activities of the person, to be given by the person on any application for registration made by the person under this Division has been provided and is accurate. Restriction — rebate of net tax (6) A rebate under subsection (4) 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 Act, the  Excise Tax Act , the  Income Tax Act , the  Air Travellers Security Charge Act , the  Excise Act, 2001  and Part 1 of the  Greenhouse Gas Pollution Pricing Act  have been filed with the Minister. Interest on rebate of net tax (7) If a rebate for a reporting period of a person is paid to the person under subsection (4), interest at the specified rate is to be paid to the person on the rebate for the period that begins on the day that is 30 days after the later of the day the return in which the rebate is claimed is filed with the Minister and the day following the last day of the reporting period and that ends on the day the rebate is paid. Overpayment of rebate or interest 58 If an amount is paid to, or applied to a liability of, a person as a rebate, or as interest, under this Act and the person is not entitled to the rebate or interest, as the case may be, or the amount paid or applied exceeds the rebate or interest, as the case may be, to which the person is entitled, the person must pay to the Receiver General an amount equal to the rebate, interest or excess, as the case may be, on the day the rebate, interest or excess, as the case may be, is paid to, or applied to a liability of, the person. Information return 59 (1) A person (other than a prescribed person) must file with the Minister an information return for a reporting period of the person if (a) the person is required under section  55  to file a return for the reporting period; (b) the person sells a subject item to a purchaser, the sale is completed during the reporting period, the taxable amount of the subject item determined under section  18  in respect of the sale exceeds the price threshold in respect of the subject item and (i) an exemption certificate applies in respect of the sale in accordance with section  36 , (ii) tax under section  18  in respect of the sale of the subject item is payable by the purchaser, or (iii) tax under section  18  is not payable by the person because of the application of subsection  19 (3); (c) the person imports a subject item, the subject item is accounted for in accordance with section 32 of the  Customs Act  at any time during the reporting period, the taxable amount of the subject item determined under section  20  in respect of the importation exceeds the price threshold in respect of the subject item and tax is not payable by the person under section  20  because of the application of subsection  21 (3); or (d) prescribed circumstances exist. Information return — form and content (2) An information return in respect of a reporting period of a person that is required to be filed under this section must (a) be made in prescribed form containing prescribed information; (b) be filed with the Minister in prescribed manner on or before the last day of the first month after the end of the reporting period of the person; (c) specify the identification number of each subject item that is sold by the person and in respect of which the following conditions are met: (i) the sale of the subject item is completed during the reporting period, (ii) the taxable amount of the subject item determined under section  18  in respect of the sale exceeds the price threshold in respect of the subject item, and (iii) it is the case that (A) an exemption certificate applies in respect of the sale in accordance with section  36 , (B) tax under section  18  in respect of the sale of the subject item is payable by the purchaser, or (C) tax under section  18  is not payable by the person because of the application of subsection  19 (3); and (d) specify the identification number of each subject item that is imported by the person and in respect of which the following conditions are met: (i) the subject item is accounted for in accordance with section 32 of the  Customs Act  at any time during the reporting period, (ii) the taxable amount of the subject item determined under section  20  in respect of the importation exceeds the price threshold in respect of the subject item, and (iii) tax is not payable by the person under section  20  because of the application of subsection  21 (3). Information return — regulations (3) If prescribed circumstances exist, an information return for a reporting period must be filed in accordance with prescribed rules. PART 2 Administration DIVISION 1 Miscellaneous SUBDIVISION A Trustees, Receivers and Personal Representatives Definitions 60 (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  or an  authorized foreign bank , as those terms are defined in section 2 of the  Bank Act , to act as an agent or mandatary of the bank in the exercise of the authority of the bank under subsection 426(3) of that 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 reporting periods 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) if, on the particular day, the person is registered under Division 5 of Part 1, the registration continues in relation to the activities of the person to which the bankruptcy relates as though the trustee in bankruptcy were registered under that Division in the same capacity as the person in respect of those activities and ceases to apply to the activities of the person in which the person begins to engage on or after the particular day and to which the bankruptcy does not relate; (c) the reporting periods of the person begin and end on the day on which they would have begun and ended if the bankruptcy had not occurred, except that (i) the reporting period of the person during which the person becomes a bankrupt ends on the particular day and a new reporting period of the person in relation to the activities of the person to which the bankruptcy relates begins on the day immediately after the particular day, and (ii) the reporting period of the person, in relation to the activities of the person to which the bankruptcy relates, during which the trustee in bankruptcy is discharged under the  Bankruptcy and Insolvency Act  ends on the day on which the discharge is granted; (d) subject to paragraph (f), 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 reporting periods 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; (e) subject to paragraph (f), 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 reporting period 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 reporting period of the person; and (f) 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 reporting periods of the person begin and end on the day on which they would have begun and ended if the vesting had not occurred, except that (i) the reporting period of the person, in relation to the relevant assets of the receiver, during which the receiver begins to act as receiver of the person, ends on the particular day and a new reporting period of the person in relation to the relevant assets begins on the day immediately after the particular day, and (ii) the reporting period of the person, in relation to the relevant assets, during which the receiver ceases to act as receiver of the person, ends on the day on which the receiver ceases to act as receiver of the person; (d) 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 reporting periods 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 (e) 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 reporting period 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 reporting period 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 reporting period. 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 reporting period  during  which the distribution is made, or any previous reporting period; 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 reporting period during which the distribution is made, or any previous reporting period. 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. Estate or succession of deceased individual 61 (1) Subject to subsections  60 (4) and (5) and sections  62  and  63 , if an individual dies, this Act (other than section  75 ) applies as though the estate or succession of the individual were the individual and the individual had not died, except that (a) the reporting period of the individual during which the individual died ends on the day the individual died; and (b) a reporting period of the estate or succession begins on the day after the individual died and ends on the day the reporting period of the individual would have ended if the individual had not died. Extension (2) Despite any other provision of this Act, if the return for the reporting period referred to in paragraph (1)(a) would, in the absence of this subsection, have been required to be filed earlier than the particular day that is the last day of the third month after the month in which the individual died, that return is required to be filed not later than the particular day and any amount payable under this Act in respect of that reporting period is payable to the Receiver General on the particular day. Definitions 62 (1) The following definitions apply in this section and in section  63 . trust  includes the estate or succession of a deceased individual. ( fiducie ) trustee  includes the personal representative of a deceased individual, but does not include a  receiver  as defined in subsection  60 (1). ( fiduciaire ) Trustee’s liability (2) Subject to subsection (3), each trustee of a trust is liable to satisfy every obligation imposed on the trust under this Act, whether the obligation was imposed during or before the period during which the trustee acts as trustee of the trust, but the satisfaction of an obligation of a trust by one of the trustees of the trust discharges the liability of all other trustees of the trust to satisfy that obligation. Joint and several or solidary liability (3) A trustee of a trust is jointly and severally, or solidarily, liable with the trust and each of the other trustees, if any, for the payment of all amounts that are required to be paid by the trust under this Act before or during the period during which the trustee acts as trustee of the trust except that (a) the trustee is liable for the payment of amounts that are required to be paid by the trust under this Act before the period only to the extent of the property of the trust under the control of the trustee; and (b) the payment by the trust or the trustee of an amount in respect of the liability discharges their liability to the extent of that amount. Waiver (4) The Minister may, in writing, waive the requirement for the personal representative of a deceased individual to file a return for a reporting period of the individual ending on or before the day the individual died. Activities of trustee (5) For the purposes of this Act, if a person acts as trustee of a trust, anything done by the person in the person’s capacity as trustee of the trust is deemed to have been done by the trust and not by the person. Distribution by trust 63 For the purposes of this Act, if a trustee of a trust distributes, at a particular time, property of the trust to one or more persons, the distribution of the property is deemed to be a transfer of ownership of the property by the trust to the persons at the particular time and the property is deemed to be delivered to the persons the location at which the property is located at the particular time. SUBDIVISION B Amalgamation and Winding-up Amalgamations 64 (1) If two or more corporations (each of which is referred to in this section as a “predecessor”) are merged or amalgamated to form one corporation (in this section referred to as the “new corporation”), otherwise than as the result of the acquisition of property of one corporation by another corporation pursuant to the purchase of the property by the other corporation or as the result of the distribution of the property to the other corporation on the winding-up of the corporation, except for prescribed purposes, the new corporation is, for the purposes of this Act, deemed to be the same corporation as, and a continuation of, each predecessor. Reporting period (2) If subsection (1) applies in respect of predecessors that are merged or amalgamated at a particular time (a) the reporting period of each predecessor that includes the particular time ends on the day that includes the particular time; and (b) a reporting period of the new corporation begins on the day following the day that includes the particular time and ends on the last day of the reporting period of the new corporation, if that reporting period were determined in the absence of this subsection, that includes the particular time. Winding-up 65 (1) If at a particular time a particular corporation is wound up and not less than 90% of the issued shares of each class of the capital stock of the particular corporation were, immediately before the particular time, owned by another corporation, except for prescribed purposes, the other corporation is, for the purposes of this Act, deemed to be the same corporation as, and a continuation of, the particular corporation. Reporting period (2) If the other corporation referred to in subsection (1) is deemed to be the same corporation as, and a continuation of, the particular corporation referred to in that subsection (a) the reporting period of the particular corporation that includes the particular time referred to in that subsection ends on the day that includes the particular time; and (b) a reporting period of the other corporation begins on the day following the day that includes the particular time and ends on the last day of the reporting period of the other corporation, if that reporting period were determined in the absence of this subsection, that includes the particular time. SUBDIVISION C Partnerships and Joint Ventures Partnerships 66 (1) For the purposes of this Act, anything done by a person as a member of a partnership is deemed to have been done by the partnership in the course of the partnership’s activities and not to have been done by the person. Joint and several or solidary liability (2) A partnership and each member or former member (each of which is referred to in this subsection as the “member”) of the partnership (other than a member that is a limited partner and is not a general partner) are jointly and severally, or solidarily, liable for (a) the payment of all amounts that are required to be paid by the partnership under this Act before or during the period during which the member is a member of the partnership or, if the member was a member of the partnership at the time the partnership was dissolved, after the dissolution of the partnership, except that (i) the member is liable for the payment of amounts that become payable before the period only to the extent of the property that is regarded as property of the partnership under the relevant laws of general application in force in a province relating to partnerships, and (ii) the payment by the partnership or by any member of the partnership of an amount in respect of the liability discharges their liability to the extent of that amount; and (b) all other obligations under this Act that arose before or during that period for which the partnership is liable or, if the member was a member of the partnership at the time the partnership was dissolved, the obligations that arose upon or as a consequence of the dissolution. Joint ventures 67 (1) For the purposes of this Act, anything done by a participant in a joint venture, or by an operator of the joint venture, in the course of the activities for which the joint venture agreement was entered into are deemed to have been done by the joint venture in the course of the joint venture’s activities and not to have been done by the participant or operator. Joint and several or solidary liability (2) A joint venture and each participant in, or operator of, the joint venture (each of which is referred to in this subsection as the “member”) are jointly and severally, or solidarily, liable for (a) the payment of all amounts that become payable by the joint venture under this Act before or during the period during which the member is a participant in, or operator of, the joint venture, except that the payment by the joint venture or by any member of an amount in respect of the liability discharges their liability to the extent of that amount; and (b) all other obligations under this Act that arose before or during that period for which the joint venture is liable. SUBDIVISION D Anti-avoidance Definitions 68 (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 a rebate or other amount payable to a person under this Act. ( avantage fiscal ) tax-related consequences  to a person means the amount of tax, net tax, rebate 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-related consequences to a person must be determined as is reasonable in the circumstances in order to deny a tax benefit that, in the absence of this section, would result directly or indirectly from that transaction or from a series of transactions that includes that transaction. Avoidance transaction (3) An avoidance transaction means any transaction (a) that, in the absence of 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, in the absence of 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-related consequences (5) Without restricting the generality of subsection (2), in determining the tax-related consequences to a person, as is reasonable in the circumstances, in order to deny a tax benefit that would, in the absence of this section, result directly or indirectly from an avoidance transaction (a) any rebate or any deduction in net tax may be allowed or disallowed, in whole or in part; (b) any rebate or deduction referred to in paragraph (a) may, in whole or in part, be allocated to any person; (c) the nature of any payment or other amount may be recharacterized; and (d) 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- related  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 69 (1) The following definitions apply in this section. parameter change  means a change in any of the following: (a) a formula, or an element of a formula, in a provision of this Act; (b) a price threshold in respect of a subject item; (c) a manner for determining the taxable amount of a subject item or the amount of tax payable in respect of a subject item; (d) an activity described in subsection  11 (3) or (4); or (e) words or expressions defined in a provision of this Act. ( modification de paramètre ) tax benefit  has the meaning assigned by subsection  68 (1). ( avantage fiscal ) transaction  has the meaning assigned by subsection  68 (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, net tax, rebate 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 tax 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. DIVISION 2 Administration and Enforcement SUBDIVISION A Payments Set-off of rebate 70 If, at any time, a person files a particular return under section  55  in which the person reports an amount that is required to be paid by the person under this Act and the person claims a rebate under Subdivision B of Division 4 of Part 1 or subsection  57 (4) payable to the person under this Act at that time, in the particular return or in another return, or in a separate application filed under this Act with the particular return, the person is deemed to have paid at that time, and the Minister is deemed to have rebated at that time, an amount equal to the lesser of the amount required to be paid and the amount of the rebate. Definition of  electronic payment 71 (1) In this section,  electronic payment  means any payment to the Receiver General that is made through electronic services offered by a person described in any of paragraphs (2)(a) to (d) or by any electronic means specified by the Minister. Electronic payment (2) Every person that is required under this Act to pay an amount to the Receiver General must, if the amount is $10,000 or more, make the payment by way of electronic payment, unless the person cannot reasonably pay the amount in that manner, to the account of the Receiver General at or through (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 72 (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. Authority for separate returns 73 (1) A person that engages in one or more activities in separate branches or divisions may file an application, in the prescribed form and manner, with the Minister for the authority to file separate returns and applications for rebates under this Act in respect of a branch or division specified in the application. Authorization by Minister (2) On receipt of the application, the Minister may, in writing, authorize the person to file separate returns and applications for rebates in relation to the specified branch or division, subject to any conditions that the Minister may at any time impose, if the Minister is satisfied that (a) the branch or division can be separately identified by reference to its location or the nature of the activities engaged in by it; and (b) separate records, books of account and accounting systems are maintained in respect of the branch or division. Revocation of authorization (3) The Minister may revoke an authorization if (a) the person, in writing, requests the Minister to revoke the authorization; (b) the person fails to comply with any condition imposed in respect of the authorization or any provision of this Act; (c) the Minister is no longer satisfied that the requirements of subsection (2) in respect of the person are met; or (d) the Minister considers that the authorization is no longer required. Notice of revocation (4) If the Minister revokes an authorization, the Minister must send a notice in writing of the revocation to the person and must specify in the notice the effective date of the revocation. Definition of  electronic filing 74 (1) For the purposes of this section,  electronic filing  means using electronic media in a manner specified in writing by the Minister. Electronic filing (2) A person that is required to file with the Minister a return under this Act or an application under Division 3 or 4 of Part 1, and that meets the criteria specified in writing by the Minister for the purposes of this section, may file it by way of electronic filing. Mandatory electronic filing (3) The Minister may require that a return under this Act or an application under Division 3 or 4 of Part 1 be filed by way of electronic filing. Deemed filing (4) For the purposes of this Act, if a person files a return under this Act or an application under Division 3 or 4 of Part 1, by way of electronic filing, the return or application, as the case may be, is deemed to be a return or an application made in the prescribed form filed with the Minister on the day on which the Minister acknowledges acceptance of it. Execution of returns, etc. 75 A return (other than a return filed by way of electronic filing under section  74 ), certificate or other document made under this Act (other than an exemption certificate referred to in section  36 ) 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 and the following people are deemed to be so duly authorized: (a) if the person is a corporation or an association or organization that has duly elected or appointed officers, the president, vice-president, secretary and treasurer, or other equivalent officers, of the person; and (b) if the person is the estate or succession of a deceased individual, the personal representative of the estate or succession. Extension of time 76 (1) The Minister may at any time extend, in writing, the time for filing a return or providing information under this Act. Effect of extension (2) If the Minister extends the time within which a person must file a return or provide information under subsection (1), the following rules apply: (a) the return must be filed, or the information must be provided, within the time so extended; (b) any amount payable that the person is required to report in the return must be paid within the time so extended; (c) any interest payable under section  82  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  107  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. Demand for return 77 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 period designated in the demand. SUBDIVISION B Administration and Officers Minister’s duty 78 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 79 (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 80 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 81 (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. SUBDIVISION C Interest Specified rate of interest 82 (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 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 83 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 84 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 85 (1) The Minister may, on or before the day that is 10 calendar years after the end of a reporting period 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 reporting period. 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 rebated to the person. Cancellation of penalties and interest 86 If at any time a person pays all tax and amounts under section  58  payable by the person under this Act for a reporting period of the person and, immediately before that time, the total, for the reporting period, of all interest payable by the person under section  82  and penalties payable under section  107  is not more than $25, the Minister may cancel the total of the penalties and interest. Dishonoured instruments 87 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. SUBDIVISION D Records and Information Keeping records 88 (1) Every person that pays or is required to pay an amount of tax, every person that is required under this Act to file a return and every person that makes an application for a rebate must keep all records that are necessary to enable the determination of the person’s liabilities and obligations under this Act or the amount of any rebate to which the person is entitled 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 sent by 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 89 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 90 (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 a person resident in Canada or a person that is not resident in Canada but that is engaged in activities in Canada 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 91 (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 ) business number  means the number (other than a Social Insurance Number) used by the Minister to identify a person registered for the purposes of this Act. ( numéro d’entreprise ) 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 (15) 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  does not include a local authority determined by the Minister to be a municipality under paragraph (b) of the definition  municipality  in subsection  2 (1). ( entité gouvernementale ) 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 (15), 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 (a) the business number of, and the name of (including any trade name or other name used by), the holder of a business number; and (b) a copy of, or information contained on, a tax certificate issued under section  37  or a notice of revocation in respect of such a certificate. 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 in accordance with 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. Confirmation of registration and business number (14) On being provided by any person with information specified by the Minister sufficient to identify a single person and a number, an official may confirm or deny that the following statements are both true: (a) the identified person is registered under Division 5 of Part 1; and (b) the number is the business number of the identified person. Appeal from order or direction (15) 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; or (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 (16) The court to which an appeal is taken under subsection (15) 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 (15). Stay (17) An appeal instituted under subsection (15) must stay the operation of the order or direction appealed from until judgment is pronounced. SUBDIVISION E Assessments Assessment 92 (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, application or information provided by or on behalf of any person and may make an assessment despite any return, application 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. Rebate 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 pay a rebate to the person equal to the excess and, for the purpose of section  83 , the rebate is deemed to have been required to be paid on the day on which the amount was paid to the Minister together with interest on the excess at the specified rate for the period beginning on the day the amount was paid by the person and ending on the day the rebate is paid. Determination of rebates (7) In making an assessment, the Minister may take into account any rebate payable to the person being assessed under this Act. If the Minister does so, the person is deemed to have applied for the rebate under this Act on the day the notice of assessment is sent. Interest on cancelled amounts (8) Despite subsection (6), if a person has paid an amount of interest or penalty and the Minister waives or cancels that amount under section  85  or  120 , the Minister must rebate 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 rebate is paid. Assessment of rebate 93 (1) On receipt of an application made by a person for a rebate under this Act, the Minister must, without delay, consider the application and assess the amount of the rebate, if any, payable to the person. Reassessment (2) The Minister may reassess or make an additional assessment of the amount of a rebate despite any previous assessment of the amount of the rebate. Assessment of overpayment of rebate (3) The Minister may assess, reassess or make an additional assessment of an amount payable by a person under section  58  despite any previous assessment of the amount. Payment (4) If, on assessment under this section, the Minister determines that a rebate is payable to a person, the Minister must pay the rebate to the person. Interest (5) If a rebate under this section is paid to a person, the Minister must pay interest at the specified rate to the person on the rebate for the period beginning on the day that is 30 days after the day on which the application for the rebate is filed with the Minister and ending on the day on which the rebate is paid. Restriction on payment by Minister 94 An amount under section  92  or  93  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  Air Travellers Security Charge Act , the  Excise Act, 2001  and Part 1 of the  Greenhouse Gas Pollution Pricing Act  have been filed with the Minister. Notice of assessment 95 (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 96 (1) Subject to subsections (3) to (7) and (10), 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. Period for assessment of rebate (2) Subject to subsections (3) to (7) and (10), an assessment under subsection  93 (1) of the amount of a rebate may be made at any time, but a reassessment or additional assessment under section  93  or an assessment under subsection  93 (3) in respect of an amount paid or applied as a rebate or of an amount paid or applied as interest in respect of an amount paid or applied as a rebate is not to be made more than four years after the day the application for the rebate was filed in accordance with this Act. Exception — objection or appeal (3) A variation of an assessment, or a reassessment, in respect of an amount of tax or other amount payable under this Act by a person 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 (7). Exception — neglect or fraud (4) 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 or an application for a rebate filed under this Act. Exception — other period (5) 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, or net tax, payable for a particular reporting period of the person that was in fact payable for another reporting period of the person, the Minister may at any time make an assessment for that other period in respect of that matter. Exception — adjustment to rebate (6) If the result of a reassessment on an objection to, or a decision on an appeal from, an assessment is to reduce the amount of tax, or net tax, payable by a person and, by reason of the reduction, any rebate claimed by the person for a reporting period, or in an application for a rebate, should be reduced, the Minister may at any time assess or reassess that reporting period or that application for rebate, as the case may be, only for the purpose of taking the reduction of tax into account in respect of the rebate. Alternative basis or argument (7) 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) or (2) 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 (8) If a reassessment of a person is made that gives effect to an alternative basis or argument advanced by the Minister under subsection (7) 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 (9) Subsection (8) 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) or (2) for making the reassessment if this Act were read without reference to subsection (7). Exception — waiver (10) An assessment in respect of any matter specified in a waiver filed under subsection (11) may be made at any time within the period specified in the waiver unless the waiver has been revoked under subsection (12), in which case an assessment may be made at any time during the 180 days that the waiver remains in effect. Filing of waiver (11) Any person may, within the time otherwise limited by subsection (1) or (2) for an assessment, waive the application of subsection (1) or (2) 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. Revocation of waiver (12) 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. SUBDIVISION F Objections to Assessment Objection to assessment 97 (1) Any person that has been assessed and that objects to the assessment may, within 90 days after the date of the notice of the assessment, 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. Issue to be decided (2) A notice of objection must (a) reasonably describe each issue to be decided; (b) specify in respect of each issue the relief sought, expressed as the change in any amount that is relevant for the purposes of the assessment; and (c) provide the facts and reasons relied on by the person in respect of each issue. Late compliance (3) Despite subsection (2), if a notice of objection does not include the information required under paragraph (2)(b) or (c) in respect of an issue to be decided that is described in the notice, the Minister may, in writing, request the person to provide the information, and that paragraph is deemed to be complied with in respect of the issue if, within 60 days after the day on which the request is made, the person submits the information in writing to the Minister. Limitation on objections (4) Despite subsection (1), if a person has filed a notice of objection to an assessment (in this subsection referred to as the “earlier assessment”) and the Minister makes a particular assessment under subsection (8) as a result of the notice of objection, unless the earlier assessment was made in accordance with an order of a court vacating, varying or restoring an assessment or referring an assessment back to the Minister for reconsideration and reassessment, the person may object to the particular assessment in respect of an issue (a) only if the person complied with subsection (2) in the notice with respect to that issue; and (b) only with respect to the relief sought in respect of that issue as specified by the person in the notice. Application — subsection (4) (5) Subsection (4) does not limit the right of the person to object to the particular assessment in respect of an issue that was part of the particular assessment and not part of the earlier assessment. Limitation on objections (6) 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 (7) The Minister may accept a notice of objection even though it was not filed in the prescribed form and manner. Consideration of objection (8) 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 (9) 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 (10) After reconsidering an assessment under subsection (8) or confirming an assessment under subsection (9), the Minister must notify the person objecting to the assessment of the Minister’s decision in writing. Extension of time by Minister 98 (1) If no objection to an assessment is filed under section  97  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. SUBDIVISION G Appeal Extension of time by Tax Court of Canada 99 (1) A person that has made an application under section  98  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  98 (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  98 (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  98 (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  98 (1) was made as soon as circumstances permitted it to be made. Appeal to Tax Court of Canada 100 (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  97 (10). 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 101 (1) If no appeal to the Tax Court of Canada under section  100  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  100  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  100  for appealing; and (b) the person demonstrates that (i) within the time limited under section  100  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. Limitation on appeals to Tax Court of Canada 102 (1) Despite section  100 , if a person has filed a notice of objection to an assessment, the person may appeal to the Tax Court of Canada to have the assessment vacated, or a reassessment made, only with respect to (a) an issue in respect of which the person has complied with subsection  97 (2) in the notice and the relief sought in respect of the issue as specified by the person in the notice; or (b) an issue described in subsection  97 (5) if the person was not required to file a notice of objection to the assessment that gave rise to the issue. No appeal if waiver (2) Despite section  100 , 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 103 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 104 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 105 (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  96 (1); (b) the period within which a notice of objection to an assessment may be filed under section  97 ; or (c) the period within which an appeal may be instituted under section  100 . Reference of common questions to Tax Court of Canada 106 (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 of question (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  96 (1); (b) the period within which a notice of objection to an assessment may be filed under section  97 ; or (c) the period within which an appeal may be instituted under section  100 . 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). SUBDIVISION H Penalties Failure to file return 107 Every person that fails to file a return (other than an information return) for a reporting period as and when required under this Act is liable to a penalty equal to the sum of (a) an amount equal to 1% of the total of all amounts each of which is an amount that is required to be paid for the reporting period and was not paid on the day on which the return was required to be filed; and (b) the amount obtained when one quarter of the amount determined under paragraph (a) is multiplied by the number of complete months, not exceeding 12, from the day on which the return was required to be filed to the day on which the return is filed. Failure to file by electronic transmission 108 In addition to any other penalty under this Act, every person that fails to file a return under this Act for a reporting period as required by subsection  74 (3) is liable to a penalty equal to an amount determined in prescribed manner. Failure to register 109 Every person that is required to be registered under Division 5 of Part 1 but does not apply for registration under that Division as and when required is liable to a penalty of $2,000. Penalty — false statement 110 Despite any other provision of this Act, if a vendor sells a subject item to a purchaser, if an exemption certificate applies in respect of the sale in accordance with section  36 , if a declaration referred to in subparagraph  36 (1)(b)(ii) is included in the exemption certificate and if that declaration is false, the following rules apply: (a) the purchaser is liable, in addition to any other penalty under this Act, to a penalty equal to the greater of $1,000 and 150% of the total of (i) the amount of tax in respect of the subject item that would have been payable under section  18  if the exemption certificate had not applied to the sale, and (ii) the amount of tax in respect of the subject item that would have been payable by the purchaser under section  29  if the exemption certificate had not applied to the sale; and (b) if the vendor knows, or ought to have known, that the declaration is false, the purchaser and the vendor are jointly and severally, or solidarily, liable for the payment of the penalty under paragraph (a) and any related interest. Penalty for false declaration — special import certificate 111 Despite any other provision of this Act, if a person imports a subject item, if a special import certificate in respect of the importation is in effect in accordance with section  38 , if the person, when applying under subsection  38 (1) for the special import certificate in respect of the subject item, made a declaration required under paragraph  38 (2)(a) to be included in the application and if that declaration is false at the time of importation, the person is liable to, in addition to any other penalty under this Act, a penalty equal to the greater of $1,000 and 150% of the total of (a) the amount of tax in respect of the subject item that would have been payable by the person under section  20  if the special import certificate in respect of the importation had not been issued by the Minister; and (b) the amount of tax in respect of the subject item that would have been payable by the person under section  30  if the special import certificate in respect of the importation had not been issued by the Minister. Failure to apply — tax certificate 112 Every person that is required to apply for a tax certificate under section  37  and fails to do so as and when required is liable to a penalty of $1,000. Failure to notify — tax certificate 113 Every person that is required to provide a notification to the Minister under subsection  37 (9) and fails to do so as and when required is liable to a penalty of $1,000. Penalty — unregistered importer 114 If tax is payable by a person under section  20  and, at the time the tax became payable, the person was required to be registered under Division 5 of Part 1 but has not applied for registration under that Division, the person is liable to, in addition to any other penalty under this Act, a penalty equal to the greater of $1,000 and 50% of the amount of tax payable under section  20  in respect of the subject item. Failure to answer demand 115 Every person that fails to file a return as and when required under a demand issued under section  77  is liable to a penalty of $1,000. Failure to provide information 116 Every person that fails to provide any information or record as and when required under this Act is liable to a penalty of $1,000 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. Failure to provide information 117 Every person that fails to report an amount prescribed by regulation, or to provide information prescribed by regulation, in a return prescribed by  regulation  as and when required, or that misstates such an amount or such information in such a return, is liable to a penalty, in addition to any other penalty under this Act, equal to an amount determined in prescribed manner for each such failure or misstatement by the person. False statements or omissions 118 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 $1,000 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 a rebate or any other payment that may be obtained under this Act, the amount, if any, by which (i) the amount that would be the rebate or other payment payable to the person if the rebate or other payment were determined on the basis of the information provided in the return exceeds (ii) the amount of the rebate or other payment payable to the person. General penalty 119 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 (a) in the case of a prescribed provision, $100; and (b) in any other case, $1,000. Waiving or cancelling penalties 120 (1) The Minister may, on or before the day that is 10 calendar years after the end of a reporting period 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 reporting period. 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 subsection (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 rebated to the person. SUBDIVISION I Offences and Punishment Offence for failure to file return or to comply with demand or order 121 (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  88 (6) or (9) or section  90 , or an order made under section  126 , 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 122 (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 a rebate or other payment payable 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 a rebate or other payment payable 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 rebate or other 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 rebate or other 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 123 (1) In this section,  confidential information  has the same meaning as in subsection  91 (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  91 (2); or (b) knowingly contravenes an order made under subsection  91 (12). Offence — confidential information (3) Every person to whom confidential information has been provided for a particular purpose under subsection  91 (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 124 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, in addition to any penalty or interest otherwise provided, is liable to (a) a fine not exceeding the aggregate of $1,000 and an amount equal to 50% of the amount of tax that should have been paid; (b) imprisonment for a term not exceeding 12 months; or (c) both a fine referred to in paragraph (a) and imprisonment for a term not exceeding 12 months. General offence 125 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 126 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. 127 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 128 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 129 (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. SUBDIVISION J Inspections Definition of  dwelling-house 130 (1) 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. Inspections (2) A person authorized by the Minister to do so may, at all reasonable times and 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 the amount of any rebate 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 (3) Subject to subsection (4), the authorized person may, at all reasonable times, for any purpose related to the administration of enforcement of this Act (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; (b) require any person to give to the authorized person all reasonable assistance, to answer all proper questions relating to the administration or enforcement of this Act and (i) to attend with the authorized person at a place designated by the authorized person, or by video-conference or by another form of electronic communication, and to answer the questions orally, and (ii) to answer the questions in writing, in any form specified by the authorized person; and (c) require any person to give the authorized person all reasonable assistance with anything the authorized person is authorized to do under this Act. Prior authorization (4) If any place referred to in subsection (3) 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 (5). Warrant to enter dwelling-house (5) 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 subsection (3); (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 (6) 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. Compliance order 131 (1) On summary application by the Minister, a judge may, despite section  126 , order a person to provide any access, assistance, information or record sought by the Minister under section  90  or  130  if the judge is satisfied that the person was required under section  90  or  130  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 132 (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 133 (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 time 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 of time 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 served with the notice of the requirement under subsection (2) if that person is related to the non-resident person. Time during consideration not to count (8) The period of time 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 of time set out in the notice of the requirement; and (b) the period of time within which an assessment may be made under section  92  or  93 . Consequence of failure (9) If a person fails to comply substantially with a notice served under subsection (2) and if the notice is not set aside under subsection (5), 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 134 If any record is seized, inspected, audited, examined or provided under any of sections  81 ,  90  and  130  to  132 , 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 135 Every person must, unless the person is unable to do so, do everything the person is required to do by or pursuant to any of sections  90  and  130  to  134  and no  person  is to, physically or otherwise, do or attempt to do any of the following: (a) interfere with, hinder or molest any  official  as defined in section  91  doing anything the official is authorized to do under this Act; or (b) prevent any official from doing anything the official is authorized to do under this Act. Information respecting non-resident persons 136 Every person that is liable, at any time in a calendar year, to pay an amount of tax under this Act must, in respect of each non-resident person with which it was not, in prescribed circumstances, dealing at arm’s length at any time in the year, file with the Minister, within six months after the end of the year, prescribed information for the year in respect of transactions with that person. SUBDIVISION K Collection Definitions 137 (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  141  to  146 . ( 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  147 (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) all or part of the tax debt is deemed under section  70  to have been paid; (c) the Minister commences an action to collect the tax debt; or (d) 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  139 (2) to (5), take any of the actions described in subsection  139 (1) in respect of the tax debt; or (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  141  to  146  in respect of any amount payable by a person that may be assessed under this Act, other than interest under section  82 , 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  141 , 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  138  and  141  to  147  apply to the amount as if it were payable under this Act. Security 138 (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 139 (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  141 ; (c) require a person to make a payment under subsection  142 (1); (d) require an institution or a person to make a payment under subsection  142 (2); (e) require a person to turn over moneys under subsection  145 (1); or (f) give a notice, issue a certificate or make a direction under subsection  146 (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 of Canada (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 of Canada (4) If a person has agreed under subsection  105 (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  106 (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 $10,000,000 — security 140 (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] – $10,000,000 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 not 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  139 (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 141 (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 — sale, etc., 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  107  on amounts payable to the Receiver General. Garnishment 142 (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  72  and  92  to  106  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 143 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 144 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 145 (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 issued by 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 146 (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 owner. If the owner 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, after deduction of the amount owing and all expenses, must be paid or returned to the owner of the things seized. 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 147 (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  146 (2) to (4) apply, with any modifications that the circumstances require. Definitions 148 (1) The following definitions apply in this section. assessed period  of a person, in respect of an authorization under subsection (2) relating to a particular reporting period of the person, means (a) if the hearing date is before the last day of the particular reporting period, the period beginning on the first day of the particular reporting period and ending on the assessment date; and (b) in any other case, the particular reporting period. ( période visée ) assessment date , in respect of an authorization under subsection (2), means the day immediately before the hearing date. ( date de cotisation ) hearing date , in respect of an authorization under subsection (2), means the day on which a judge hears the application for the authorization. ( date d’audience ) Authorization to assess and take collection action (2) Despite section  139 , if, on  ex parte  application by the Minister relating to a particular reporting period of a person, a judge is satisfied that there are reasonable grounds to believe that the net tax for the period, determined without reference to this section, would be a positive amount and that the collection of all or any part of that net 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 net tax for the assessed period, determined in accordance with subsection (3); and (b) take any of the actions described in sections  141  to  146  in respect of that amount. Effect of authorization (3) For the purposes of this Act, if an authorization is granted under subsection (2) in respect of an application relating to a particular reporting period of a person, (a) if the hearing date is before the last day of the particular reporting period, the following periods are each deemed to be a separate reporting period of the person: (i) the assessed period, and (ii) the period beginning on the hearing date and ending on the last day of the particular reporting period; (b) the day on or before which the person is required to file a return under section  55  for the assessed period is deemed to be the hearing date; (c) the net tax for the assessed period is deemed to be equal to the amount that would be the net tax for the period if, on the assessment date, the person were to claim in a return filed under section  55  for the period all amounts, each of which is an amount that the person would be entitled on that day to claim as a rebate under Subdivision A of Division 4 of Part 1 or a negative amount that is required to be added in determining the net tax for the period; (d) the net tax for the assessed period is deemed to have become due to the Receiver General on the hearing date; (e) if, in assessing the net tax for the assessed period, the Minister takes into account an amount that the person would be entitled to claim as a rebate under Subdivision A of Division 4 of Part 1 or a negative amount that is required to be added in determining the net tax for the period, the person is deemed to have claimed the amount in a return filed under section  55  for the assessed period; and (f) sections  82 ,  107 ,  116 ,  117  and  119  apply as if the net tax for the assessed period were not required to be paid, and the return for that period were not required to be filed, until the last day of the period described in subsection (9). Affidavits (4) 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 (5) An authorization granted under subsection (2) 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 assessed period must be served on the person together with the authorization. How service effected (6) For the purpose of subsection (5), 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 (7) 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 (8) If a judge of a court has granted an authorization under subsection (2) 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 (9) An application by a person under subsection (8) 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 (10) An application by a person under subsection (8) 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 (11) On an application under subsection (8), 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 (12) If an authorization is set aside under subsection (11), subsection (3) does not apply in respect of the authorization and any assessment made as a result of the authorization is deemed to be void. Directions (13) 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 (14) No appeal lies from an order of a judge made under subsection (11). Compliance by unincorporated bodies 149 (1) If any amount is required to be paid or any other thing is required to be done by or under this Act by a person (in this section referred to as the “body”) that is not an individual, estate or succession of a deceased individual, partnership, corporation, trust or joint venture, it is the joint and several, or solidary, liability and responsibility of (a) every member of the body holding office as president, chairperson, treasurer, secretary or similar officer of the body, (b) if there are no officers of the body referred to in paragraph (a), every member of any committee having management of the affairs of the body, and (c) if there are no officers of the body referred to in paragraph (a) and no committee referred to in paragraph (b), every member of the body, to pay that amount or to comply with the requirement, and if the amount is paid or the requirement is fulfilled by an officer of the body referred to in paragraph (a), a member of a committee referred to in paragraph (b) or a member of the body, it is considered as compliance with the requirement. Assessment (2) The Minister may assess any person for any amount for which the person is liable under this section and, if the Minister sends a notice of assessment, sections  72  and  92  to  106  are applicable, with any modifications that the circumstances require. Limitation (3) An assessment of a person under subsection (2) must not (a) include any amount that the body was liable to pay before the day the person became jointly and severally, or solidarily, liable; (b) include any amount that the body became liable to pay after the day the person ceased to be jointly and severally, or solidarily, liable; or (c) be made more than two years after the day on which the person ceased to be jointly and severally, or solidarily, liable unless the person was grossly negligent in the carrying out of any obligation imposed on the body by or under this Act or made, or participated in, assented to or acquiesced in the making of, a false statement or omission in a return, application, form, certificate, statement, invoice or answer made by the body. Definition of  transaction 150 (1) In this section,  transaction  has the meaning assigned by subsection  68 (1). Tax liability — transfers not at arm’s length (2) 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 paragraph 97.44(1)(b) of the  Customs Act , subsection 325(2) of the  Excise Tax 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 reporting period of the transferor that includes that time or any preceding reporting period 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 (3) 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 (6), deemed to be equal to the same proportion of the fair market value of that property at that time. Assessment (4) 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  72  and  92  to  106  apply, with any modifications that the circumstances require. Rules applicable (5) If a transferor and transferee have, by reason of subsection (2), 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 (2), made jointly and severally, or solidarily, liable. Transfers to spouse or common-law partner (6) Despite subsection (2), 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 (2)(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. Anti-avoidance rules (7) For the purposes of this section, if a person transfers property to another person as part of a transaction or series of transactions, the following rules apply: (a) the transferor is deemed to not be dealing at arm’s length with the transferee at the time of the transfer of the property if (i) the transferor and the transferee do not deal at arm’s length at any time during the period beginning immediately prior to the transaction or series of transactions and ending immediately after the transaction or series of transactions, and (ii) it is reasonable to conclude that one of the purposes of undertaking or arranging the transaction or series of transactions is to avoid joint and several, or solidary, liability of the transferee and the transferor under this section for an amount payable under this Act; (b) an amount that the transferor is liable to pay under this Act (including, for greater certainty, an amount that the transferor is liable to pay under this section, regardless of whether the Minister has made an assessment under subsection (4) in respect of that amount) is deemed to have become payable in the reporting period of the transferor in which the property was transferred, if it is reasonable to conclude that one of the purposes of the transfer of the property is to avoid the payment of a future charge debt by the transferor or transferee; and (c) the amount determined for A in paragraph (2)(d) is deemed to be the greater of (i) the amount otherwise determined for A in paragraph (2)(d) without reference to this paragraph, and (ii) the amount determined by the formula A − B where A is the fair market value of the property at the time of the transfer, and B is the fair market value, at its lowest at any time during the period beginning immediately prior to the transaction or series of transactions and ending immediately after the transaction or series of transactions, of the consideration given by the transferee for the transfer of the property (other than any part of the consideration that is in a form that is cancelled or extinguished during that period) provided that the consideration is held by the transferor at that time. SUBDIVISION L Evidence and Procedure Service 151 (1) If the Minister is authorized or required to serve, issue or send a notice or other document on or to a person that (a) is a partnership, the notice or document may be addressed to the name of the partnership; (b) is a joint venture, the notice or document may be addressed to the name of the joint venture; (c) is a union, the notice or document may be addressed to the name of the union; (d) is a society, club, association, organization or other body, the notice or document may be addressed to the name of the body; and (e) 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 (a) if the person is a partnership, served personally on one of the partners or left with an adult person employed at the place of business of the partnership; (b) if the person is a joint venture, served personally on one of the participants in, or operators of, the joint venture or left with an adult person employed at the place of business of the joint venture; or (c) left with an adult person employed at the place of business of the person. Timing of receipt 152 (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 153 (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 documents (7) An affidavit of an officer of the Canada Border Services 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 of Public Safety and Emergency Preparedness or a person exercising the powers of that Minister or by or on behalf of a person, is evidence of the nature and contents of the document. Proof of no appeal (8) An affidavit of an officer of the Canada Revenue Agency or the Canada Border Services 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 or the Canada Border Services Agency, as the case may be, 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 (9) 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 or the Canada Border Services 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 (10) 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. Proof of documents (11) 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 of Public Safety and Emergency Preparedness, the President of the Canada Border Services Agency or an officer authorized to exercise the powers or perform the duties of that Minister under this Act is deemed to be a document signed, made and issued by that Minister, the President or the officer, unless it has been called into question by that Minister or a person acting for that Minister or for Her Majesty in right of Canada. Mailing or sending date (12) 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 (13) For the purposes of this Act, if a notice or other communication in respect of a person, other than a notice or other communication that refers to the business number 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 electronic notice sent — business account (14) For the purposes of this Act, a notice or other communication in respect of a person that is made available in electronic format such that it can be read or perceived by a person or computer system or other similar device and that refers to the business number of a person is presumed to be sent to the person and received by the person on the date that it is posted by the Minister in the secure electronic account in respect of the business number of the person, unless the person has requested at least 30 days before that date, in a manner specified by the Minister, that such notices or other communications be sent by mail. Date assessment made (15) 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 (16) 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 (17) 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  74  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, etc. (18) 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 (19) 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. DIVISION 3 Regulations Regulations 154 (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, address and registration number, to any class of persons required to make a return containing that information; (c) requiring any person to provide the Minister with the person’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. Amendments to schedule (2) The Governor in Council may, by regulation, amend the schedule including by adding, deleting, varying or replacing any item in the schedule or by replacing the schedule. Effect (3) A regulation made under this Act is to have effect from the date it is published in the  Canada Gazette  or at such time thereafter 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 that the announcement was made. Positive or negative amount — regulations 155 For greater certainty, (a) in prescribing an amount under subsection  154 (1), the Governor in Council may prescribe a positive or negative amount; and (b) in prescribing a manner of determining an amount under subsection  154 (1), the Governor in Council may prescribe a manner that could result in a positive or negative amount. Incorporation by reference — limitation removed 156 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. Certificates and registrations not statutory instruments 157 For greater certainty, any registration or certificate issued under this Act is not a statutory instrument for the purposes of the  Statutory Instruments Act . (2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022. (2.1) Despite subsection (2), the provisions of the  Select Luxury Items Tax Act , as enacted by subsection (1), that set out the tax on subject aircraft come into force on a day or days to be fixed by order of the Governor in Council, which day or days may not be fixed before September 1, 2022. (3) Despite subsection (2), sections 107 to 119 and 121 to 129 of the  Select Luxury Items Tax Act , as enacted by subsection (1), come into force on the later of the day on which this Act receives royal assent and September 1, 2022. (4) In applying subsection (2), the following rules apply: (a) if a vendor sells a subject item to a purchaser, within the meaning of section 7 of the  Select Luxury Items Tax Act , as enacted by subsection (1), and an agreement between the purchaser and the vendor for the sale of the subject item is entered into before September 2022, sections 18 and 29 of that Act, as enacted by subsection (1), apply in respect of the sale if the sale is completed, within the meaning of that section 7, on or after September 1, 2022 unless the purchaser entered into the agreement in writing before 2022 in the course of the vendor’s business of offering for sale that type of subject item; (b) section 20 of that Act, as enacted by subsection (1), applies in respect of a subject item if the subject item is imported on or after September 1, 2022 unless the importer entered into an agreement in writing before 2022 with a vendor for the sale of the subject item in the course of the vendor’s business of offering for sale that type of subject item; (c) section 23 of that Act, as enacted by subsection (1), applies to a subject vehicle that is registered with the Government of Canada or a province, within the meaning of subsection 12(1) of that Act, as enacted by subsection (1), on or after September 1, 2022; (d) sections 24 and 25 of that Act, as enacted by subsection (1), apply to a subject item in respect of which the right to use the subject item is provided by an owner of the subject item to another person if the other person first has the right to use the subject item on or after September 1, 2022; (e) section 26 of that Act, as enacted by subsection (1), applies to a subject item that is used in Canada at a particular time on or after September 1, 2022 unless a person entered into an agreement in writing before 2022 with a vendor for the sale of the subject item in the course of the vendor’s business of offering for sale that type of subject item and the person is an owner of the subject item at the particular time; (f) section 27 of that Act, as enacted by subsection (1), applies to a subject item if a person that is an owner of the subject item ceases to be a registered vendor in respect of that type of subject item on or after September 1, 2022; (g) section 28 of that Act, as enacted by subsection (1), applies to a subject item if a person that is an owner of the subject item ceases to be a qualifying aircraft user on or after September 1, 2022; and (h) section 30 of that Act, as enacted by subsection (1), applies to a subject item if tax under any of sections 20 and 23 to 28 of that Act, as enacted by subsection (1), became payable in respect of the subject item on or after September 1, 2022. Consequential Amendments R.S., c. A-1 Access to Information Act 136 (1) Schedule II to the  Access to Information Act  is amended by adding, in alphabetical order, a reference to Select Luxury Items Tax Act Loi sur la taxe sur certains biens de luxe and a corresponding reference to “section 91”. (2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022. R.S., c. B-3; 1992, c. 27, s. 2 Bankruptcy and Insolvency Act 137 (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 paragraph (g): (h) the  Select Luxury Items Tax Act . (2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022. R.S., c. C-46 Criminal Code 138 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  Select Luxury Items Tax Act  to which access is sought or that is proposed to be examined or communicated; and R.S., c. C-53 Customs and Excise Offshore Application Act 139 (1) The portion of the definition  federal customs laws  in subsection 2(1) of the  Customs and Excise Offshore Application Act  after paragraph (c) is replaced by the following: that relate to customs or excise, whether those Acts, regulations or rules come into force before or after June 30, 1983 and, for greater certainty but without restricting the generality of the foregoing, includes the following Acts, namely, the  Excise Act , the  Excise Tax Act , the  Export and Import Permits Act , the  Importation of Intoxicating Liquors Act , the  Special Import Measures Act , the  Customs Act , the  Customs Tariff , the  Excise Act, 2001  and the  Select Luxury Items Tax Act ; ( législation douanière fédérale ) (2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022. R.S., c. E-15 Excise Tax Act 140 (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  and the  Select Luxury Items Tax Act . (2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022. 141 (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  Select Luxury Items Tax Act  have been filed with the Minister. (2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022. 142 (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  Select Luxury Items Tax Act  have been filed with the Minister. (2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022. 143 (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  Select Luxury Items 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 September 1, 2022. 144 (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  Select Luxury Items Tax Act  have been filed with the Minister. (2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022. 145 (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  Select Luxury Items Tax Act  have been filed with the Minister. (2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022. R.S., c. E-20; 2001, c. 33, s. 2(F) Export Development Act 146 (1) Paragraph 24.3(2)(c) of the  Export Development Act  is replaced by the following: (c) to the Minister of National Revenue solely for the purpose of administering or enforcing the  Excise Tax Act , the  Income Tax Act  or the  Select Luxury Items Tax Act ; or (2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022. R.S., c. F-11 Financial Administration Act 147 (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  Select Luxury Items Tax Act . (2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022. R.S., c. T-2 Tax Court of Canada Act 148 (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  Select Luxury Items 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 105 or 106 of the  Select Luxury Items 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 99 or 101 of the  Select Luxury Items Tax Act . (3) Subsections (1) and (2) come into force, or are deemed to have come into force, on September 1, 2022. 149 (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 99 or 101 of the  Select Luxury Items Tax Act ; and (2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022. 150 (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 105 of the  Select Luxury Items 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 September 1, 2022. 151 (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 106 of the  Select Luxury Items Tax Act  for the determination of a question, the application or determination of the question must, subject to section 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 September 1, 2022. R.S., c. 1 (2nd Supp.) Customs Act 152 (1) Subsection 3(1) of the  Customs Act  is replaced by the following: Duties binding on Her Majesty 3 (1) All duties or taxes levied on imported goods under the  Excise Tax Act , the  Special Import Measures Act , the  Customs Tariff , the  Excise Act, 2001 , the  Select Luxury Items Tax Act  or any other law relating to customs are binding on Her Majesty in right of Canada or a province in respect of any goods imported by or on behalf of Her Majesty. (2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022. 153 (1) Section 44 of the Act is replaced by the following: Ad valorem  rates of duty 44 If duties, other than duties or taxes levied under the  Excise Tax Act , the  Excise Act, 2001  or the  Select Luxury Items Tax Act , are imposed on goods at a percentage rate, such duties shall be calculated by applying the rate to a value determined in accordance with sections 45 to 55. (2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022. 154 (1) Clause 48(5)(b)(ii)(B) of the Act is replaced by the following: (B) any duties and taxes paid or payable by reason of the importation of the goods or sale of the goods in Canada, including, without limiting the generality of the foregoing, any duties or taxes levied on the goods under the  Excise Tax Act , the  Special Import Measures Act , the  Customs Tariff , the  Excise Act, 2001 , the  Select Luxury Items Tax Act  or any other law relating to customs; and (2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022. 155 (1) Subsection 74(1.2) of the Act is replaced by the following: Duties (1.2) The duties that may be refunded under paragraph (1)(f) do not include duties or taxes levied under the  Excise Tax Act , the  Special Import Measures Act , the  Excise Act, 2001  or the  Select Luxury Items Tax Act . (2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022. 156 (1) The description of B in paragraph 97.29(1)(a) 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 , subsection 160(2) of the  Income Tax Act , subsection 297(3) of the  Excise Act, 2001  and subsection 150(4) of the  Select Luxury Items 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 September 1, 2022. 157 (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  Select Luxury Items Tax Act ; (2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022. R.S., c. 1 (5th Supp.) Income Tax Act 158 (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  Select Luxury Items Tax Act ; (2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022. 159 (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  Select Luxury Items Tax Act  have been filed with the Minister. (2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022. 160 (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  Select Luxury Items 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 September 1, 2022. 1997, c. 36 Customs Tariff 161 (1) Subsection 94(2) of the  Customs Tariff  is replaced by the following: For greater certainty (2) For greater certainty, in sections 95, 96, 98.1 and 98.2,  customs duties  does not include any duties or taxes levied or imposed on imported goods under the  Excise Tax Act , the  Special Import Measures Act , the  Excise Act, 2001  or the  Select Luxury Items Tax Act . (2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022. 1999, c. 17; 2005, c. 38, s. 35 Canada Revenue Agency Act 162 (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  Select Luxury Items Tax Act ; or (2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022. 2002, c. 9, s. 5 Air Travellers Security Charge Act 163 (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  Select Luxury Items Tax Act . (2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022. 2002, c. 22 Excise Act, 2001 164 (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  Select Luxury Items Tax Act ; or (2) 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  Select Luxury Items Tax Act , or (3) Subsections (1) and (2) come into force, or are deemed to have come into force, on September 1, 2022. 165 (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  Select Luxury Items Tax Act . (2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022. 166 (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 subsection 150(4) of the  Select Luxury Items 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 September 1, 2022. 2005, c. 38 Canada Border Services Agency Act 167 (1) Paragraph (a) of the definition  program legislation  in section 2 of the  Canada Border Services Agency Act  is replaced by the following: (a) that the Governor in Council or Parliament authorizes the Minister, the Agency, the President or an employee of the Agency to administer and enforce, including the  Excise Act , the  Special Import Measures Act , the  Customs Act , the  Customs Tariff , the  Immigration and Refugee Protection Act , the  Excise Act, 2001  and the  Select Luxury Items Tax Act ; (2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022. 2018, c. 12, s. 186 Greenhouse Gas Pollution Pricing Act 168 (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  Select Luxury Items Tax Act  have been filed with the Minister. (2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022. 169 (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  Select Luxury Items 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 September 1, 2022. 170 (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  Select Luxury Items Tax Act  have been filed with the Minister. (2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022. 171 (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  Select Luxury Items Tax Act  have been filed with the Minister. (2) Subsection (1) comes into force, or is deemed to have come into force, on September 1, 2022. 172 (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 150(4) of the  Select Luxury Items 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 September 1, 2022. Coordinating Amendments Bill C-8 173 (1) Subsections (2) to (31) apply if Bill C-8, introduced in the 1st session of the 44th Parliament and entitled the  Economic and Fiscal Update Implementation Act, 2021  (in this section referred to as the “other Act”), receives royal assent. (2) On the first day on which both subsection 12(1) of the other Act and subsection  137 (1) of this Act are in force, subsection 149(3) of the  Bankruptcy and Insolvency Act  is amended by striking out “and” at the end of paragraph (g) and by replacing paragraph (h) with the following: (h) the  Underused Housing Tax Act ; and (i) the  Select Luxury Items Tax Act . (3) On the first day on which both section 13 of the other Act and section  138  of this Act are in force, 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 , the  Underused Housing Tax Act  or the  Select Luxury Items Tax Act  to which access is sought or that is proposed to be examined or communicated; and (4) On the first day on which both subsection 14(1) of the other Act and subsection  140 (1) of this Act are in force, 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 , the  Underused Housing Tax Act  and the  Select Luxury Items Tax Act . (5) On the first day on which both subsection 15(1) of the other Act and subsection  141 (1) of this Act are in force, subsection 229(2) of the  Excise Tax 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 , the  Underused Housing Tax Act  and the  Select Luxury Items Tax Act  have been filed with the Minister. (6) On the first day on which both subsection 16(1) of the other Act and subsection  142 (1) of this Act are in force, subsection 230(2) of the  Excise Tax 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 , the  Underused Housing Tax Act  and the  Select Luxury Items Tax Act  have been filed with the Minister. (7) On the first day on which both subsection 17(1) of the other Act and subsection  143 (1) of this Act are in force, subparagraph 238.1(2)(c)(iii) of the  Excise Tax 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 , the  Underused Housing Tax Act  and the  Select Luxury Items Tax Act  to be remitted or paid before that time by the registrant have been remitted or paid, and (8) On the first day on which both subsection 18(1) of the other Act and subsection  144 (1) of this Act are in force, section 263.02 of the  Excise Tax 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 , the  Underused Housing Tax Act  and the  Select Luxury Items Tax Act  have been filed with the Minister. (9) On the first day on which both subsection 19(1) of the other Act and subsection  145 (1) of this Act are in force, subsection 296(7) of the  Excise Tax 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 , the  Underused Housing Tax Act  and the  Select Luxury Items Tax Act  have been filed with the Minister. (10) On the first day on which both subsection 20(1) of the other Act and subsection  147 (1) of this Act are in force, 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 , the  Underused Housing Tax Act  or the  Select Luxury Items Tax Act . (11) On the first day on which both subsection 21(1) of the other Act and subsection  148 (1) of this Act are in force, 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 , the  Underused Housing Tax Act  and the  Select Luxury Items Tax Act  when references or appeals to the Court are provided for in those Acts. (12) On the first day on which both subsection 21(2) of the other Act and subsection  148 (2) of this Act are in force, subsections 12(3) and (4) of the  Tax Court of Canada 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 , section 45 or 46 of the  Underused Housing Tax Act  or section 105 or 106 of the  Select Luxury Items 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 , section 39 or 41 of the  Underused Housing Tax Act  or section 99 or 101 of the  Select Luxury Items Tax Act . (13) On the first day on which both subsection 22(1) of the other Act and subsection  149 (1) of this Act are in force, paragraph 18.29(3)(a) of the  Tax Court of Canada Act  is amended by striking out “or” at the end of subparagraph (viii) and by replacing subparagraph (ix) with the following: (ix) section 39 or 41 of the  Underused Housing Tax Act , or (x) section 99 or 101 of the  Select Luxury Items Tax Act ; and (14) On the first day on which both subsection 23(1) of the other Act and subsection  150 (1) of this Act are in force, subsection 18.31(2) of the  Tax Court of Canada 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 , section 45 of the  Underused Housing Tax Act  or section 105 of the  Select Luxury Items 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. (15) On the first day on which both subsection 24(1) of the other Act and subsection  151 (1) of this Act are in force, subsection 18.32(2) of the  Tax Court of Canada 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 , section 46 of the  Underused Housing Tax Act  or section 106 of the  Select Luxury Items Tax Act  for the determination of a question, the application or determination of the question must, subject to section 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. (16) On the first day on which both subsection 25(1) of the other Act and subsection  156 (1) of this Act are in force, 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 , subsection 80(3) of the  Underused Housing Tax Act  and subsection 150(4) of the  Select Luxury Items Tax Act  in respect of the property exceeds the amount paid by the transferor in respect of the amount so assessed, and (17) On the first day on which both subsection 26(1) of the other Act and subsection  157 (1) of this Act are in force, paragraph 107(5)(g.1) of the  Customs 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 , the  Underused Housing Tax Act  or the  Select Luxury Items Tax Act ; (18) On the first day on which both subsection 27(1) of the other Act and subsection  158 (1) of this Act are in force, paragraph 18(1)(t) of the  Income Tax Act  is amended by striking out “or” at the end of subparagraph (iii) and by replacing subparagraph (iv) with the following: (iv) as interest under the  Underused Housing Tax Act , or (v) as interest under the  Select Luxury Items Tax Act ; (19) On the first day on which both subsection 28(1) of the other Act and subsection  159 (1) of this Act are in force, subsection 164(2.01) of the  Income Tax 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 , the  Underused Housing Tax Act  and the  Select Luxury Items Tax Act  have been filed with the Minister. (20) On the first day on which both subsection 29(1) of the other Act and subsection  160 (1) of this Act are in force, the portion of subsection 221.2(2) of the  Income Tax 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 , the  Underused Housing Tax Act  or the  Select Luxury Items 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, (21) On the first day on which both subsection 30(1) of the other Act and subsection  162 (1) of this Act are in force, paragraph (a) of the definition  program legislation  in section 2 of the  Canada Revenue Agency Act  is amended by striking out “and” at the end of subparagraph (viii) and by replacing subparagraph (ix) with the following: (ix) the  Underused Housing Tax Act , and (x) the  Select Luxury Items Tax Act ; or (22) On the first day on which both subsection 31(1) of the other Act and subsection  163 (1) of this Act are in force, 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 , the  Underused Housing Tax Act  and the  Select Luxury Items Tax Act . (23) On the first day on which both subsection 32(1) of the other Act and subsection  164 (1) of this Act are in force, 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 , the  Underused Housing Tax Act  and the  Select Luxury Items Tax Act ; or (24) On the first day on which both subsection 33(1) of the other Act and subsection  164 (2) of this Act are in force, clause 188(7)(b)(ii)(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 , the  Underused Housing Tax Act  and the  Select Luxury Items Tax Act , or (25) On the first day on which both subsection 34(1) of the other Act and subsection  165 (1) of this Act are in force, subsection 189(4) of the  Excise Act, 2001  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 , the  Underused Housing Tax Act  and the  Select Luxury Items Tax Act . (26) On the first day on which both subsection 35(1) of the other Act and subsection  166 (1) of this Act are in force, the description of B in paragraph 297(1)(d) of the  Excise Act, 2001  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 , subsection 80(3) of the  Underused Housing Tax Act  or subsection 150(4) of the  Select Luxury Items Tax Act  in respect of the property exceeds the amount paid by the transferor in respect of the amounts so assessed, and (27) On the first day on which both subsection 36(1) of the other Act and subsection  168 (1) of this Act are in force, 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 , the  Underused Housing Tax Act  and the  Select Luxury Items Tax Act  have been filed with the Minister. (28) On the first day on which both subsection 37(1) of the other Act and subsection  169 (1) of this Act are in force, section 54 of the  Greenhouse Gas Pollution Pricing 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 , the  Underused Housing Tax Act  and the  Select Luxury Items 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. (29) On the first day on which both subsection 38(1) of the other Act and subsection  170 (1) of this Act are in force, subsection 108(7) of the  Greenhouse Gas Pollution Pricing 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 , the  Underused Housing Tax Act  and the  Select Luxury Items Tax Act  have been filed with the Minister. (30) On the first day on which both subsection 39(1) of the other Act and subsection  171 (1) of this Act are in force, subsection 109(5) of the  Greenhouse Gas Pollution Pricing 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 , the  Underused Housing Tax Act  and the  Select Luxury Items Tax Act  have been filed with the Minister. (31) On the first day on which both subsection 40(1) of the other Act and subsection  172 (1) of this Act are in force, the description of B in paragraph 161(1)(d) of the  Greenhouse Gas Pollution Pricing 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 , subsection 80(3) of the  Underused Housing Tax Act  or subsection 150(4) of the  Select Luxury Items Tax Act  in respect of the property exceeds the amount paid by the transferor in respect of the amount so assessed, and PART 5 Various Measures DIVISION 1 Provisions Relating to Canadian Pacific Railway Company Tax Exemption Clause 16 — no force or effect 174 (1) Clause 16 of the contract that is set out in the schedule to  An Act respecting the Canadian Pacific Railway , chapter 1 of the Statutes of Canada, 1881, is deemed to be of no force or effect as of August 29, 1966. Obligations, rights, etc. extinguished (2) All obligations and liabilities of Her Majesty in right of Canada and all rights and privileges of the Canadian Pacific Railway Company under that clause 16 arising out of or acquired under the contract referred to in subsection (1), any Act of Parliament or any instrument made in the exercise of a power conferred under an Act of Parliament are deemed to have been extinguished on August 29, 1966. No liability 175 No action or other proceeding that is based on or is in respect of clause 16 of the contract referred to in subsection  174 (1) lies or may be instituted or continued by anyone against Her Majesty in right of Canada. No compensation 176 No one is entitled to any compensation from Her Majesty in right of Canada in connection with the coming into force of section  174 . DIVISION 2 2000, c. 7 Nisga’a Final Agreement Act 177 (1) Subsections 14(1) and (2) of the  Nisga’a Final Agreement Act  are replaced by the following: Taxation Agreement 14 (1) The Taxation Agreement is approved, given effect and declared valid and, during the period that the Taxation Agreement is, by its terms, in force, it has the force of law. (2) Subsection 14(5) of the Act is repealed. DIVISION 3 Safe Drinking Water for First Nations 2013, c. 21 Safe Drinking Water for First Nations Act Repeal 178 The  Safe Drinking Water for First Nations Act , chapter 21 of the Statutes of Canada, 2013, is repealed. R.S., c. 1 (5th Supp.) Income Tax Act 179 (1) Subparagraph 81(1)(g.3)(i) of the  Income Tax Act  is amended by striking out “or” at the end of clause (B), by striking out “and” at the end of that subparagraph, by adding “or” at the end of clause (C) and by adding the following after clause (C): (D) the Settlement Agreement entered into by Her Majesty in Right of Canada on September 15, 2021 in respect of the class action relating to long-term drinking water quality for impacted First Nations, and (2) Subsection (1) applies to the 2022 and subsequent taxation years. DIVISION 4 Payments in Relation to Transit and Housing Maximum payment of $750 million 180 (1) The Minister of Finance may make payments to the provinces, the total of which may not exceed $750 million, for the purpose of addressing municipal and other transit shortfalls and needs and improving housing supply and affordability. The amount of each payment is to be determined by the Minister of Finance. 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. Report (3) If the Minister of Finance makes a payment to a province under subsection (1), the Minister must, within
three months after the day on which the payment is made, prepare a report indicating the amount of the
payment and describing any terms or conditions established under subsection (2) in relation to the payment
and must cause the report to be tabled in each House of Parliament on any of the first 15 days on which that
House is sitting after the report is completed. DIVISION 5 R.S., c. C-3 Canada Deposit Insurance Corporation Act 181 (1) Paragraph 5(1)(a) of the  Canada Deposit Insurance Corporation Act  is replaced by the following: (a) the person appointed as the Chairperson under subsection 6(1); (a.1) the person appointed as the President and Chief Executive Officer of the Corporation under subsection 105(5) of the  Financial Administration Act ; (2) Paragraph 5(1)(c) of the Act is replaced by the following: (c) not more than six other members appointed by the Minister with the approval of the Governor in Council. DIVISION 6 R.S., c. F-8; 1995, c. 17, s. 45 Federal-Provincial Fiscal Arrangements Act 182 The  Federal-Provincial Fiscal Arrangements Act  is amended by adding the following after section 24.72: Total payment of $2 billion 24.73 The Minister may pay an additional cash payment equal to (a) for Ontario, $775,500,000; (b) for Quebec, $450,006,000; (c) for Nova Scotia, $51,800,000; (d) for New Brunswick, $41,238,000; (e) for Manitoba, $72,437,000; (f) for British Columbia, $272,434,000; (g) for Prince Edward Island, $8,574,000; (h) for Saskatchewan, $61,759,000; (i) for Alberta, $232,332,000; (j) for Newfoundland and Labrador, $27,227,000; (k) for Yukon, $2,244,000; (l) for the Northwest Territories, $2,387,000; and (m) for Nunavut, $2,062,000. DIVISION 7 Borrowings 2017, c. 20, s. 103 Borrowing Authority Act 183 Paragraphs 5(a) and (b) of the  Borrowing Authority Act  are replaced by the following: (a) amounts borrowed by the Minister under an order made under paragraph 46.1(c) of the  Financial Administration Act , other than those borrowed under such an order made during the period beginning on March 23, 2021 and ending on May 6, 2021; and (b) amounts borrowed by the Minister under an order made under paragraph 46.1(a) of that Act for the payment of any amount in respect of a debt that was originally incurred under an order made under paragraph 46.1(c) of that Act, other than in respect of a debt that was originally incurred under such an order made during the period beginning on March 23, 2021 and ending on May 6, 2021. 184 Section 8 of the Act is amended by adding the following after subsection (2): Amounts not included (3) For the purposes of subsection (2), any amounts borrowed by the Minister during the period beginning on March 23, 2021 and ending on May 6, 2021 under an order made under paragraph 46.1(c) of the  Financial Administration Act  do not count in the calculation of the amounts referred to in paragraph (1)(b). R.S., c. F-11 Financial Administration Act 185 Paragraph 49(1)(a.1) of the  Financial Administration Act  is replaced by the following: (a.1) the money that is borrowed under an order made under paragraph 46.1(c) of the  Financial Administration Act , other than that borrowed under such an order made during the period beginning on March 23, 2021 and ending on May 6, 2021, and that is due at the end of the fiscal year to which the Public Accounts relate; and DIVISION 8 R.S., c. 32 (2nd Supp.) Pension Benefits Standards Act, 1985 Amendments to the Act 186 The  Pension Benefits Standards Act, 1985  is amended by adding the following after section 9.16: Solvency Reserve Accounts Establishment 9.17 (1) Subject to the regulations, a defined benefit plan, other than a negotiated contribution plan, may provide for the establishment of a solvency reserve account in the plan’s pension fund. Payments into account (2) Subject to the regulations, an employer may make payments into the solvency reserve account. Restriction on transfers (3) The administrator shall not transfer into the solvency reserve account, nor permit to be transferred into that account, any moneys that are held in the pension fund outside of that account. Withdrawals (4) Despite any terms of the pension plan or any document that creates or supports the plan or the pension fund, amounts may be withdrawn from the solvency reserve account in accordance with the regulations. Non-application (5) Section 9.2 does not apply with respect to a withdrawal from the solvency reserve account. 187 Section 10 of the Act is amended by adding the following after subsection (6): Governance policy (7) The administrator of a pension plan shall (a) establish, before the plan is filed for registration, a governance policy that contains the prescribed information; and (b) ensure that the policy complies with this Act and the regulations. Filing not required (8) The administrator is not required to file the governance policy for the purposes of subsection (1) or to file any amendment to the policy for the purposes of subsection 10.1(1). Transitional provision (9) An administrator of a pension plan that was registered or was filed for registration under this section before the day on which subsection (7) comes into force shall, within one year after that day, establish the governance policy for the plan. 188 (1) Subsection 39(1) of the Act is amended by adding the following after paragraph (h): (h.01) respecting solvency reserve accounts; (2) Subsection 39(1) of the Act is amended by adding the following after paragraph (n.1): (n.11) respecting the investment of the assets of a pension fund; Coordinating Amendments 2021, c. 23 189 (1) In this section,  other Act  means the  Budget Implementation Act, 2021, No. 1 . (2) If section 188 of the other Act comes into force before section  187  of this Act, then (a) that section  187  is replaced by the following: 187 Section 10 of the Act is amended by adding the following after subsection (10): Governance policy (11) The administrator of a pension plan shall (a) establish, before the plan is filed for registration, a governance policy that contains the prescribed information; and (b) ensure that the policy complies with this Act and the regulations. Filing not required (12) The administrator is not required to file the governance policy for the purposes of subsection (1) or to file any amendment to the policy for the purposes of subsection 10.1(1). Transitional provision — governance policy (13) An administrator of a pension plan, other than a negotiated contribution plan, that was registered or was filed for registration under this section before the day on which subsection (11) comes into force shall, within one year after that day, establish the governance policy for the plan. (b) on the day on which that section  187  comes into force, subsections 10(7) to (10) of the  Pension Benefits Standards Act, 1985  are replaced by the following: Funding policy (7) The administrator of a negotiated contribution plan shall, before the plan is filed for registration, establish a funding policy that contains the prescribed information. Filing not required (8) The administrator is not required to file the funding policy for the purposes of subsection (1) or to file any amendment to the policy for the purposes of subsection 10.1(1). Compliance — funding policy (9) The administrator shall ensure that the funding policy complies with this Act and the regulations. Transitional provision — negotiated contribution plans (10) An administrator of a negotiated contribution plan that was registered or was filed for registration under this section before the day on which subsection (7), as enacted by section 188 of the  Budget Implementation Act, 2021, No. 1 , comes into force shall, within one year after that day, establish the funding policy referred to in subsection (7) and the governance policy referred to in subsection (11). (3) If section  187  of this Act comes into force before section 188 of the other Act, then that section 188 is replaced by the following: 188 Section 10 of the  Pension Benefits Standards Act, 1985  is amended by adding the following after subsection (9): Funding policy (10) The administrator of a negotiated contribution plan shall (a) establish, before the plan is filed for registration, a funding policy that contains the prescribed information; and (b) ensure that the policy complies with this Act and the regulations. Filing not required (11) The administrator is not required to file the funding policy for the purposes of subsection (1) or to file any amendment to the policy for the purposes of subsection 10.1(1). Transitional provision — funding policy (12) An administrator of a negotiated contribution plan that was registered or was filed for registration under this section before the day on which subsection (10) comes into force shall establish the funding policy within one year after that day. (4) If section 188 of the other Act comes into force on the same day as section  187  of this Act, then that section  187  is deemed to have come into force before that section 188 and subsection (3) applies as a consequence. Coming into Force Order in council 190 (1) Section  186  and subsection  188 (1) come into force on a day to be fixed by order of the Governor in Council. Order in council (2) Section  187  comes into force on a day to be fixed by order of the Governor in Council. DIVISION 9 Trade Remedies R.S., c. S-15 Special Import Measures Act Amendments to the Act 191 Section 2 of the  Special Import Measures Act  is amended by adding the following after subsection (10): Assessment of injury — impacts on workers (11) In any assessment of injury under this Act, any impacts on workers employed in the domestic industry shall be taken into account. Assessment of retardation — impacts on jobs (12) In any assessment of retardation under this Act, any impacts on jobs shall be taken into account. 192 The Act is amended by adding the following before section 3: Definition of  massive importation 2.1 In this Part,  massive importation  includes a series of importations into Canada that in the aggregate are massive and have occurred within a relatively short period of time. 193 The portion of paragraph 5(a) of the Act after subparagraph (i) is replaced by the following: (ii) injury has been caused by a massive importation of the goods into Canada and the goods are likely to seriously undermine the remedial effect of the duties applicable under subsection 3(1); and 194 Subparagraphs 6(a)(i) and (ii) of the Act are replaced by the following: (i) injury has been caused by a massive importation of the goods into Canada, and (ii) the goods are likely to seriously undermine the remedial effect of the duties applicable under subsection 3(1), 195 Subsection 31(6) of the Act is replaced by the following: Extension of 30-day period (6) The period of 30 days referred to in subsection (1) is extended to 45 days if, before the expiry of the 30 days, the President causes written notice to be given to the complainant that the period of 30 days is insufficient to determine whether there is compliance with the conditions referred to in subsection (2) or the condition referred to in subsection 31.1(1). 196 (1) Paragraphs 32(1)(a) and (b) of the Act are replaced by the following: (a) if the complaint is properly documented, cause the complainant to be informed in writing that the complaint was received and that it is properly documented; or (b) if the complaint is not properly documented, cause the complainant to be informed in writing that the complaint was received and indicate the information and material needed in order for the complaint to be properly documented. (2) Section 32 of the Act is amended by adding the following after subsection (1): Notice of complaint (1.1) If the President receives a properly documented written complaint under subsection (1), the President shall cause the government of the country of export to be notified in writing that the complaint was received and that it is properly documented. Timing of notice (1.2) The notice shall be provided no later than (a) in the case of a complaint respecting the dumping of goods, seven days before the day on which the President decides whether or not to cause an investigation to be initiated; and (b) in the case of a complaint respecting the subsidizing of goods, 20 days before the day on which the President decides whether or not to cause an investigation to be initiated. 197 (1) The portion of subsection 42(1) of the Act before paragraph (a) is replaced by the following: Tribunal to make inquiry 42 (1) The Tribunal, forthwith after receipt of a notice of a preliminary determination under subsection 38(3), shall make inquiry with respect to the following matters: (2) The portion of paragraph 42(1)(b) of the Act after subparagraph (i) is replaced by the following: (ii) injury has been caused by a massive importation of the goods into Canada and the goods are likely to seriously undermine the remedial effect of the duties applicable under subsection 3(1); and (3) Subparagraphs 42(1)(c)(i) and (ii) of the Act are replaced by the following: (i) injury has been caused by a massive importation of the goods into Canada, and (ii) the goods are likely to seriously undermine the remedial effect of the duties applicable under subsection 3(1). 198 Paragraph 71(c) of the Act is replaced by the following: (c) the change in trade pattern is caused by the imposition of anti-dumping or countervailing duties. 199 Subsection 72(1) of the Act is replaced by the following: Initiation of investigation 72 (1) The President shall cause an investigation to be initiated respecting the circumvention of an order or finding of the Tribunal, or an order of the Governor in Council imposing a countervailing duty under section 7, on the President’s own initiative or, if he or she receives a written complaint respecting the circumvention, within 45 days after the day on which that complaint is received, if he or she is of the opinion that there is evidence disclosing a reasonable indication that circumvention is occurring. 200 Subsection 76.01(7) of the Act is replaced by the following: Expiry of order (7) An order made on the completion of an interim review, other than an order rescinding an order or finding, expires on the day on which the Tribunal makes an order under subsection 76.03(12). 201 (1) The portion of subsection 76.03(1) of the Act before paragraph (a) is replaced by the following: Review 76.03 (1) The Tribunal shall initiate an expiry review with respect to an order or finding described in any of subsections 3(1) and (2) and sections 4 to 6 before the expiry of five years after whichever of the following days is applicable: (2) Subsections 76.03(2) to (5) of the Act are replaced by the following: Termination of review (2) The Tribunal may terminate an expiry review at any time if, in the Tribunal’s opinion, the review is not supported by domestic producers. Upon terminating a review, the Tribunal shall without delay cause notice of the termination to be given to the President and all other persons and governments specified in the rules of the Tribunal. (3) The portion of subsection 76.03(6) of the Act before subparagraph (a)(i) is replaced by the following: Notice (6) Upon initiating an expiry review, the Tribunal shall without delay (a) cause notice of the review to be given to (4) Subsection 76.03(6) of the Act is amended by adding “and” at the end of paragraph (a) and by repealing paragraph (b). (5) The portion of subsection 76.03(7) of the Act before paragraph (a) is replaced by the following: President’s determination and notice (7) Unless the expiry review is terminated under subsection (2), the President shall (6) Paragraph 76.03(12)(a) of the Act is amended by striking out “or” at the end of subparagraph (i) and by adding the following after subparagraph (ii): (iii) in respect of which it terminated an expiry review under subsection (2); or (7) Paragraph 76.03(13)(a) of the Act is replaced by the following: (a) an order made by the Tribunal under section 75.3 or subsection 75.4(8) or 75.6(7) amending the order or finding under review, if that order is made on or after the day on which the review is initiated under subsection (1) but before the day on which the order of the Tribunal is made under subsection (12); and (8) Subsection 76.03(14) of the Act is replaced by the following: Expiry of anti-circumvention order (14) An order made as a result of a decision by the President setting out a finding of circumvention or an interim review decision of the President relating to a finding of circumvention, other than an order rescinding the extension of duties or exempting an exporter from the extension of duties, expires on the day on which the Tribunal makes an order under subsection (12). 202 Paragraph (g) of the definition  definitive decisions  in subsection 77.01(1) of the Act is replaced by the following: (g) an order of the Tribunal under subsection 76.01(4), 203 Paragraph (g) of the definition  definitive decision  in subsection 77.1(1) of the Act is replaced by the following: (g) an order of the Tribunal under subsection 76.01(4), 204 Section 88.1 of the Act is repealed. 205 Paragraph 96.1(1)(d) of the Act is replaced by the following: (d) an order of the Tribunal under subsection 76.01(4); 206 Subparagraph 97(1)(a.1)(v) of the Act is replaced by the following: (v) whether a change in a pattern of trade is caused by the imposition of an anti-dumping or countervailing duty, and Transitional Provisions Definitions 207 (1) The following definitions apply in this section and sections  208  to  211 . commencement day  means the day on which this Act receives royal assent. ( date de référence ) former Act  means the  Special Import Measures Act  as it read on the day before the commencement day. ( ancienne loi ) Words and expressions (2) Words and expressions used in sections  208  to  211  have the same meaning as in the  Special Import Measures Act . Disposition of complaints 208 If, before the commencement day, the President receives a written complaint respecting the dumping or subsidizing of goods under subsection 31(1) of the former Act, any proceeding, process or action in respect of the complaint is to be continued and disposed of in accordance with that Act. Anti-circumvention complaints 209 If, before the commencement day, the President receives a written complaint under subsection 72(1) of the former Act respecting the circumvention of an order or finding of the Tribunal, or an order of the Governor in Council imposing a countervailing duty under section 7 of that Act, any proceeding, process or action in respect of the complaint is to be continued and disposed of in accordance with that Act. Interim reviews — on request 210 (1) If, before the commencement day, the Tribunal receives a request to conduct an interim review of an order or finding, or any aspect of an order or finding, under subsection 76.01(1) of the former Act, any interim review is to be initiated — or, if already initiated, continued — and disposed of in accordance with that Act. Interim reviews — Tribunal’s initiative (2) If, before the commencement day, the Tribunal initiates, on its own initiative, an interim review of an order or finding, or any aspect of an order or finding, under subsection 76.01(1) of the former Act, the interim review is to be continued and disposed of in accordance with that Act. Expiry reviews 211 If, before the commencement day, a notice of expiry respecting an order or finding has been published under subsection 76.03(2) of the former Act, any expiry review in respect of the order or finding is to be initiated — or, if already initiated, continued — and disposed of in accordance with that Act. R.S., c. 47 (4th Supp.) Canadian International Trade Tribunal Act 212 Subsection 2(1) of the  Canadian International Trade Tribunal Act  is amended by adding the following in alphabetical order: trade union  means an employee organization that has been certified under federal or provincial law, or recognized by the employer, as a bargaining agent; ( syndicat ) 213 Paragraph 16(b) of the Act is replaced by the following: (b) consider complaints and extension requests filed with the Tribunal under this Act by domestic producers of like or directly competitive goods or by trade unions whose members are engaged in the Canadian production of like or directly competitive goods and, if appropriate, conduct inquiries into the complaints and extension requests and report on them; 214 (1) Subsection 23(1) of the Act is replaced by the following: Filing of complaint 23 (1) Any of the following may file a written complaint with the Tribunal alleging that goods are being imported into Canada in such increased quantities and under such conditions as to cause or threaten serious injury to domestic producers of like or directly competitive goods: (a) a domestic producer of the like or directly competitive goods; (b) a person or association acting on behalf of the domestic producer; (c) a trade union whose members are engaged in the Canadian production of the like or directly competitive goods. (2) Paragraphs 23(2)(b) and (c) of the Act are replaced by the following:   (b) in the case of a complaint filed by or on behalf of a domestic producer, state an estimate of the total percentage of Canadian production of the like or directly competitive goods that is produced by the producer; (b.1) in the case of a complaint filed by a trade union, (i) state an estimate of the total percentage of Canadian production of the like or directly competitive goods that is produced by its members, and (ii) provide evidence that one or more domestic producers of the like or directly competitive goods support the complaint and state an estimate of the total percentage of Canadian production of the like or directly competitive goods that is produced by those producers; and (c) make any other representations that the complainant considers relevant to the matter. (3) Paragraph 23(3)(a) of the English version of the Act is replaced by the following: (a) such information as is available to the complainant to prove the facts referred to in paragraph (2)(a) and to substantiate the estimates referred to in paragraph (2)(b) or (b.1); and 215 Paragraph 26(1)(b) of the Act is replaced by the following: (b) that the complaint is made by or on behalf of, or with the support of, domestic producers who produce a major proportion of domestic production of the like or directly competitive goods; and 216 Section 30.04 of the Act is amended by adding the following after subsection (1): Requests — trade unions (1.1) An extension request may also be filed by a trade union whose members are engaged in the Canadian production of the like or directly competitive goods. 217 (1) Paragraphs 30.05(1)(b) and (c) of the Act are replaced by the following:   (b) in the case of an extension request filed by or on behalf of a domestic producer, state an estimate of the total percentage of Canadian production of the like or directly competitive goods that is produced by the producer; (b.1) in the case of an extension request filed by a trade union, (i) state an estimate of the total percentage of Canadian production of the like or directly competitive goods that is produced by its members, and (ii) provide evidence that one or more domestic producers of the like or directly competitive goods support the request and state an estimate of the total percentage of Canadian production of the like or directly competitive goods that is produced by those producers; and (c) make any other representations that the requester considers relevant to the matter. (2) Paragraph 30.05(2)(a) of the English version of the Act is replaced by the following: (a) such information as is available to the requester to prove the facts referred to in paragraph (1)(a) and to substantiate the estimates referred to in paragraph (1)(b) or (b.1); and 218 Paragraph 30.07(1)(b) of the Act is replaced by the following: (b) that the extension request is made by or on behalf of, or with the support of, domestic producers who produce a major proportion of domestic production of the like or directly competitive goods. 219 Paragraph 39(1)(c) of the Act is replaced by the following: (c) specifying any additional information that must accompany a complaint filed under any of subsections 23(1) to (1.1), 30.01(2), 30.011(1), 30.012(2), 30.11(1), 30.22(1) and 30.23(1) or an extension request filed under subsection 30.04(1) or (1.1) or 30.25(3); and DIVISION 10 Corporate Governance of Financial Institutions 1991, c. 45 Trust and Loan Companies Act 220 Subsection 160.04(1) of the  Trust and Loan Companies Act  is replaced by the following: Mandatory solicitation 160.04 (1) Subject to subsections (2) and 143(2), the management of a company shall, concurrently with sending notice of a meeting of shareholders, send a form of proxy that is in accordance with the regulations to each shareholder entitled to receive notice of the meeting. 221 (1) Subsections 160.05(1) and (2) of the Act are replaced by the following: Soliciting proxies 160.05 (1) A person shall not solicit proxies unless a proxy circular that is in accordance with the regulations is sent to the auditor of the company, to each shareholder whose proxy is solicited and, in the case set out in paragraph (b), to the company as follows: (a) in the case of solicitation by or on behalf of the management of a company, a management proxy circular, either as an appendix to or as a separate document accompanying the notice of the meeting; and (b) in the case of any other solicitation, a dissident’s proxy circular stating the purposes of the solicitation. Exception — solicitation to 15 or fewer shareholders (1.1) Despite subsection (1), a person may solicit proxies, other than by or on behalf of the management of the company, without sending a dissident’s proxy circular, if the total number of shareholders whose proxies are solicited is 15 or fewer, two or more joint holders being counted as one shareholder. Exception — solicitation by public broadcast (1.2) Despite subsection (1), a person may solicit proxies, other than by or on behalf of the management of the company, without sending a dissident’s proxy circular if the solicitation is, in the prescribed circumstances, conveyed by public broadcast, speech or publication. Copy to Superintendent (2) A person who sends a management proxy circular or dissident’s proxy circular shall concurrently send to the Superintendent a copy of it together with the form of proxy, any other documents for use in connection with the meeting and, in the case of a management proxy circular, a copy of the notice of meeting. (2) Subsection 160.05(4) of the Act is replaced by the following: Publication (4) The Superintendent shall publish in a publication generally available to the public, a notice of a decision made by the Superintendent granting an exemption under subsection (3). 222 Section 160.071 of the Act is replaced by the following: Regulations 160.071 The Governor in Council may make regulations (a) respecting the powers that may be granted by a shareholder in a form of proxy; (b) respecting proxy circulars and forms of proxy, including the form and content of those documents; and (c) respecting the conditions under which a company is exempt from any of the requirements of sections 160.02 to 160.07. 1991, c. 47 Insurance Companies Act 223 Subsection 164.03(1) of the  Insurance Companies Act  is replaced by the following: Mandatory solicitation 164.03 (1) Subject to subsections (2) and 144(2), the management of a company shall, concurrently with sending notice of a meeting of shareholders and policyholders, send a form of proxy that is in accordance with the regulations to each shareholder entitled to receive notice of the meeting and to each policyholder entitled to receive notice of the meeting under section 143. 224 (1) Subsections 164.04(1) and (2) of the Act are replaced by the following: Soliciting proxies 164.04 (1) A person shall not solicit proxies unless a proxy circular that is in accordance with the regulations is sent to the auditor of the company, to each shareholder or policyholder whose proxy is solicited and, in the case set out in paragraph (b), to the company as follows: (a) in the case of solicitation by or on behalf of the management of a company, a management proxy circular, either as an appendix to or as a separate document accompanying the notice of the meeting; and (b) in the case of any other solicitation, a dissident’s proxy circular stating the purposes of the solicitation. Exception — limited solicitation (1.1) Despite subsection (1), a person may solicit proxies, other than by or on behalf of the management of the company, without sending a dissident’s proxy circular, if the total number of shareholders and policyholders whose proxies are solicited is 15 or fewer, with two or more joint holders being counted as one shareholder. Exception — solicitation by public broadcast (1.2) Despite subsection (1), a person may solicit proxies, other than by or on behalf of the management of the company, without sending a dissident’s proxy circular if the solicitation is, in the prescribed circumstances, conveyed by public broadcast, speech or publication. Copy to Superintendent (2) A person who sends a management proxy circular or dissident’s proxy circular shall concurrently send to the Superintendent a copy of it together with the form of proxy, any other documents for use in connection with the meeting and, in the case of a management proxy circular, a copy of the notice of meeting. (2) Subsection 164.04(4) of the Act is replaced by the following: Reporting exemptions (4) The Superintendent shall publish in a publication generally available to the public, a notice of a decision made by the Superintendent granting an exemption under subsection (3). 225 Section 164.061 of the Act is replaced by the following: Regulations 164.061 The Governor in Council may make regulations (a) respecting the powers that may be granted by a shareholder or a policyholder in a form of proxy; (b) respecting proxy circulars and forms of proxy, including the form and content of those documents; and (c) respecting the conditions under which a company is exempt from any of the requirements of sections 164.01 to 164.06. 226 Subsection 788(1) of the Act is replaced by the following: Mandatory solicitation 788 (1) Subject to subsections (2) and 768(2), the management of an insurance holding company shall, concurrently with sending notice of a meeting of shareholders, send a form of proxy that is in accordance with the regulations to each shareholder entitled to receive notice of the meeting under section 767. 227 (1) Subsections 789(1) and (2) of the Act are replaced by the following: Soliciting proxies 789 (1) A person shall not solicit proxies unless a proxy circular that is in accordance with the regulations is sent to the auditor of the insurance holding company, to each shareholder whose proxy is solicited and, in the case set out in paragraph (b), to the bank as follows: (a) in the case of solicitation by or on behalf of the management of an insurance holding company, a management proxy circular, either as an appendix to or as a separate document accompanying the notice of the meeting; and (b) in the case of any other solicitation, a dissident’s proxy circular stating the purposes of the solicitation. Exception — limited solicitation (1.1) Despite subsection (1), a person may solicit proxies, other than by or on behalf of the management of the insurance holding company, without sending a dissident’s proxy circular, if the total number of shareholders whose proxies are solicited is 15 or fewer, with two or more joint holders being counted as one shareholder. Exception — solicitation by public broadcast (1.2) Despite subsection (1), a person may solicit proxies, other than by or on behalf of the management of the insurance holding company, without sending a dissident’s proxy circular if the solicitation is, in the prescribed circumstances, conveyed by public broadcast, speech or publication. Copy to Superintendent (2) A person who sends a management proxy circular or dissident’s proxy circular shall concurrently send to the Superintendent a copy of it together with the form of proxy, any other documents for use in connection with the meeting and, in the case of a management proxy circular, a copy of the notice of meeting. (2) Subsection 789(4) of the Act is replaced by the following: Reporting exemptions (4) The Superintendent shall publish in a publication generally available to the public, a notice of a decision made by the Superintendent granting an exemption under subsection (3). 228 Section 791.1 of the Act is replaced by the following: Regulations 791.1 The Governor in Council may make regulations (a) respecting the powers that may be granted by a shareholder in a form of proxy; (b) respecting proxy circulars and forms of proxy, including the form and content of those documents; and (c) respecting the conditions under which an insurance holding company is exempt from any of the requirements of sections 786 to 791. 2005, c. 54 An Act to amend certain Acts in relation to financial institutions 229 Subsection 239(2) of the English version of  An Act to amend certain Acts in relation to financial institutions  is amended by replacing the subparagraphs (a)(i) and (ii) of the definition  solicitation  that it enacts with the following: (i) a request for a proxy whether or not accompanied by or included in a form of proxy, (ii) a request to execute or not to execute or, in Quebec, to sign or not to sign a form of proxy or to revoke a proxy, 230 Subsection 322(2) of the English version of the Act is amended by replacing the subparagraphs (a)(i) and (ii) of the definition  solicitation  that it enacts with the following: (i) a request for a proxy whether or not accompanied by or included in a form of proxy, (ii) a request to execute or not to execute or, in Quebec, to sign or not to sign a form of proxy or to revoke a proxy, 231 Subsection 392(2) of the English version of the Act is amended by replacing the subparagraphs (a)(i) and (ii) of the definition  solicitation  that it enacts with the following: (i) a request for a proxy whether or not accompanied by or included in a form of proxy, (ii) a request to execute or not to execute or, in Quebec, to sign or not to sign a form of proxy or to revoke a proxy, Coordinating Amendments 2005, c. 54 232 (1) In this section,  other Act  means the  An Act to amend certain Acts in relation to financial institutions . (2) If subsection 239(2) of the other Act comes into force before section  229  of this Act, then (a) that section  229  is deemed never to have come into force and is repealed; and (b) subparagraphs (a)(i) and (ii) of the definition  solicitation  in section 164 of the English version of the  Insurance Companies Act  are replaced by the following: (i) a request for a proxy whether or not accompanied by or included in a form of proxy, (ii) a request to execute or not to execute or, in Quebec, to sign or not to sign a form of proxy or to revoke a proxy, (3) If subsection 239(2) of the other Act comes into force on the same day as section  229  of this Act, then that section  229  is deemed to have come into force before that subsection 239(2). (4) If subsection 322(2) of the other Act comes into force before section  230  of this Act, then (a) that section  230  is deemed never to have come into force and is repealed; and (b) subparagraphs (a)(i) and (ii) of the definition  solicitation  in section 785 of the English version of the  Insurance Companies Act  are replaced by the following: (i) a request for a proxy whether or not accompanied by or included in a form of proxy, (ii) a request to execute or not to execute or, in Quebec, to sign or not to sign a form of proxy or to revoke a proxy, (5) If subsection 322(2) of the other Act comes into force on the same day as section  230  of this Act, then that section  230  is deemed to have come into force before that subsection 322(2). (6) If subsection 392(2) of the other Act comes into force before section  231  of this Act, then (a) that section  231  is deemed never to have come into force and is repealed; and (b) subparagraphs (a)(i) and (ii) of the definition  solicitation  in section 160.01 of the English version of the  Trust and Loan Companies Act  are replaced by the following: (i) a request for a proxy whether or not accompanied by or included in a form of proxy, (ii) a request to execute or not to execute or, in Quebec, to sign or not to sign a form of proxy or to revoke a proxy, (7) If subsection 392(2) of the other Act comes into force on the same day as section  231  of this Act, then that section  231  is deemed to have come into force before that subsection 392(2). DIVISION 11 1991, c. 47 Insurance Companies Act Amendment to the Act 233 Section 476 of the  Insurance Companies Act  is renumbered as subsection 476(1) and is amended by adding the following: Exception (2) A property and casualty company, or a marine company, need not include in the aggregate amount calculated for the purposes of subsection (1) the value of any debt obligation if the value of the debt obligation is included as part of the regulatory capital of the company. Coming into Force January 1, 2023 234 This Division comes into force on January 1, 2023. DIVISION 12 Prohibition on the Purchase of Residential Property by Non-Canadians Act Enactment of Act Enactment 235 The  Prohibition on the Purchase of Residential Property by Non-Canadians Act  is enacted as follows: An Act to prohibit the purchase of residential property by non-Canadians Short title 1 This Act may be cited as the  Prohibition on the Purchase of Residential Property by Non-Canadians Act . Definitions 2 The following definitions apply in this Act. common-law partner , in relation to an individual, means a person who is cohabiting with the individual in a conjugal relationship, having so cohabited for a period of at least one year. ( conjoint de fait ) control  has the meaning assigned by the regulations. ( contrôle ) dwelling unit   means a residential unit that contains private kitchen facilities, a private bath and a private living area. ( local d’habitation ) Minister  means the federal minister designated under section  3 . ( ministre ) non-Canadian  means  (a) an individual who is neither a Canadian citizen nor a person registered as an Indian under the  Indian Act  nor a permanent resident; (b) a corporation that is incorporated otherwise than under the laws of Canada or a province; (c) a corporation incorporated under the laws of Canada or a province whose shares are not listed on a stock exchange in Canada for which a designation under section 262 of the  Income Tax Act  is in effect and that is controlled by a person referred to in paragraph (a) or (b); and (d) a prescribed person or entity. ( non-Canadien ) permanent resident  has the same meaning as in subsection 2(1) of the  Immigration and Refugee Protection Act . ( résident permanent ) prescribed  means prescribed by regulation. ( Version anglaise seulement ) residential property  means any real property or immovable, other than a prescribed real property or immovable, 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 property or immovable 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) any prescribed real property or immovable. ( immeuble résidentiel ) Designation of Minister 3 The Governor in Council may, by order, designate any federal minister to be the Minister for the purposes of this Act. Prohibition 4 (1) Despite section 34 of the  Citizenship Act , it is prohibited for a non-Canadian to purchase, directly or indirectly, any residential property. Exception — persons (2) Subsection (1) does not apply to (a) a temporary resident within the meaning of the  Immigration and Refugee Protection Act  who satisfies prescribed conditions; (b) a protected person within the meaning of subsection 95(2) of that Act; (c) an individual who is a non-Canadian and who purchases residential property in Canada with their spouse or common-law partner if the spouse or common law-partner is a Canadian citizen, person registered as an Indian under the  Indian Act , permanent resident or person referred to in paragraph (a) or (b); or (d) a person of a prescribed class of persons. Exception — circumstances (3) Subsection (1) does not apply in prescribed circumstances. Foreign state (4) For greater certainty, nothing in subsection (1) is to be construed as hindering a foreign state from purchasing residential property for diplomatic or consular purposes. Non-application (5) Subsection (1) does not apply if the non-Canadian becomes liable or assumes liability under an agreement of purchase and sale of the residential property before the day on which this Act comes into force. Validity 5 The contravention of section  4  does not affect the validity of the sale of the residential property to which the contravention relates. Offence 6 (1) Every non-Canadian that contravenes section  4  and every person or entity that counsels, induces, aids or abets or attempts to counsel, induce, aid or abet a non-Canadian to purchase, directly or indirectly, any residential property knowing that the non-Canadian is prohibited under this Act from purchasing the residential property is guilty of an offence and liable on summary conviction to a fine of not more than $10,000. Party to offence (2) If a corporation or entity commits an offence, any of the following persons that directed, authorized, assented to, acquiesced in or participated in the commission of the offence is a party to and liable for the offence whether or not the corporation or entity has been prosecuted or convicted: (a) an officer, director or agent or mandatary of the corporation or entity; (b) a senior official of the corporation or entity; (c) any individual authorized to exercise managerial or supervisory functions on behalf of the corporation or entity. Order 7 (1) If a non-Canadian is convicted of having contravened section  4 , the superior court of the province in which the residential property to which the contravention relates is situated may, on application of the Minister, order the residential property to be sold in the prescribed manner and under prescribed conditions. Terms (2) Subject to the regulations, the superior court may make the order subject to any terms that it considers appropriate. Regulations 8 (1) The Governor in Council may, on the recommendation of the Minister after consultation with the Minister of Finance, make regulations (a) defining “control” for the purposes of this Act; (b) respecting what constitutes a purchase for the purposes of this Act; (c) respecting the making of orders under section  7 ; and (d) prescribing anything that by this Act is to be prescribed. Paragraph (1)(c) (2) Regulations made under paragraph (1)(c) must provide that no non-Canadian receive from the proceeds that results from a sale of a residential property ordered under section  7  more than the purchase price they paid for the residential property. Repeal Repeal 236 The  Prohibition on the Purchase of Residential Property by Non-Canadians Act  is repealed. Coming into Force Coming into force 237 (1) Section 235 comes into force on January 1, 2023. Second anniversary (2) Section  236  comes into force on the second anniversary of the day on which section  235  comes into force. Division 13 R.S., c. P-1 Parliament of Canada Act Amendments to the Act 238 Subsection 19.1(3) of the  Parliament of Canada Act  is replaced by the following: Composition of Committee (3) The Leader of the Government in the Senate or Government Representative in the Senate, or his or her nominee, the Leader of the Opposition in the Senate, or his or her nominee, and the Leader or Facilitator of every other recognized party or parliamentary group in the Senate, or his or her nominee, may, in accordance with the rules of the Senate, change the membership of the Committee from time to time, including during periods of prorogation or dissolution. 239 Section 20.1 of the Act is replaced by the following: Appointment 20.1 The Governor in Council shall, by commission under the Great Seal, appoint a Senate Ethics Officer after consultation with the Leader of the Government in the Senate or Government Representative in the Senate, the Leader of the Opposition in the Senate and the Leader or Facilitator of every other recognized party or parliamentary group in the Senate and after approval of the appointment by resolution of the Senate. 240 The Act is amended by adding the following after section 62.3: Additional Annual Allowances of Senators Beginning on July 1, 2022 Additional annual allowances — senators 62.4 (1) Despite section 62.3, beginning on July 1, 2022 there shall be paid to the following senators the following additional annual allowances: (a) the senator occupying the position of Leader of the Government in the Senate or Government Representative in the Senate, unless he or she is in receipt of a salary under the  Salaries Act , $90,500; (b) the senator occupying the position of Leader of the Opposition in the Senate, $42,800; (c) the senator occupying the position of Leader or Facilitator of the recognized party or parliamentary group in the Senate that consists of the greatest number of senators, other than the recognized party or parliamentary group to which a senator referred to in paragraph (a) or (b) belongs, $42,800; (d) the senator occupying the position of Leader or Facilitator of the recognized party or parliamentary group in the Senate that consists of the second greatest number of senators, other than the recognized party or parliamentary group to which a senator referred to in paragraph (a) or (b) belongs, $21,300; (e) the senator occupying the position of Leader or Facilitator of the recognized party or parliamentary group in the Senate that consists of the third greatest number of senators, other than the recognized party or parliamentary group to which a senator referred to in paragraph (a) or (b) belongs, $21,300; (f) the senator occupying the position of Deputy Leader of the Government in the Senate or Legislative Deputy to the Government Representative in the Senate, $42,800; (g) the senator occupying the position of Deputy Leader of the Opposition in the Senate, $27,000; (h) the senator occupying the position of Deputy Leader or Deputy Facilitator to the senator referred to in paragraph (c), $27,000; (i) the senator occupying the position of Deputy Leader or Deputy Facilitator to the senator referred to in paragraph (d), $13,400; (j) the senator occupying the position of Deputy Leader or Deputy Facilitator to the senator referred to in paragraph (e), $13,400; (k) the senator occupying the position of Government Whip in the Senate or Government Liaison in the Senate, $12,900; (l) the senator occupying the position of Opposition Whip in the Senate, $7,400; (m) the senator occupying the position of Whip or Liaison of the recognized party or parliamentary group in the Senate whose Leader or Facilitator is referred to in paragraph (c), $7,400; (n) the senator occupying the position of Whip or Liaison of the recognized party or parliamentary group in the Senate whose Leader or Facilitator is referred to in paragraph (d), $3,700; (o) the senator occupying the position of Whip or Liaison of the recognized party or parliamentary group in the Senate whose Leader or Facilitator is referred to in paragraph (e), $3,700; (p) the senator occupying the position of Chair of the Caucus of the Government in the Senate, $7,400; (q) the senator occupying the position of Chair of the Caucus of the Opposition in the Senate, $6,400; (r) the senator occupying the position of Deputy Whip or Deputy Liaison of the recognized party or parliamentary group in the Senate whose Leader or Facilitator is referred to in paragraph (c), $3,200; (s) the senator occupying the position of Deputy Whip or Deputy Liaison of the recognized party or parliamentary group in the Senate whose Leader or Facilitator is referred to in paragraph (d), $1,500; (t) the senator occupying the position of Deputy Whip or Deputy Liaison of the recognized party or parliamentary group in the Senate whose Leader or Facilitator is referred to in paragraph (e), $1,500; (u) the senator occupying the position of Deputy Government Whip in the Senate or Deputy Government Liaison in the Senate, $6,400; and (v) the senator occupying the position of Deputy Opposition Whip in the Senate, $3,200. Subsequent fiscal years (2) Despite section 62.3, the additional annual allowance that shall be paid for each fiscal year after March 31, 2023 to a senator referred to in subsection (1) is the additional annual allowance for the previous fiscal year plus the amount obtained by multiplying that additional annual allowance by the index described in section 67.1 for the previous calendar year. 241 Sections 67 and 67.1 of the Act are replaced by the following: Rounding of amounts 67 The salaries and allowances payable to members of the Senate and the House of Commons under sections 55.1 and 62.1 to 62.4 of this Act and section 4.1 of the  Salaries Act  shall be rounded down to the nearest hundred dollars. Index 67.1 The index referred to in paragraph 55.1(2)(b) and subsections 62.1(2), 62.2(2), 62.3(2) and (4) and 62.4(2) for a calendar year is the index of the average percentage increase in base-rate wages for the calendar year, resulting from major settlements negotiated with bargaining units of 500 or more employees in the private sector in Canada, as published by the Department of Employment and Social Development within three months after the end of that calendar year. 242 The portion of subsection 71.1(1) of the Act before paragraph (a) is replaced by the following: Entitlement 71.1 (1) A member of the Senate or the House of Commons who resigns by reason of disability may elect to receive an annual disability allowance equal to 70% of their annual salaries and allowances under sections 55.1 and 62.1 to 62.4 of this Act and section 4.1 of the  Salaries Act , on the date of resignation, if at the time of their resignation, the member 243 Paragraph 79.1(1)(a) of the Act is replaced by the following: (a) the Leader of the Government in the Senate or Government Representative in the Senate, the Leader of the Opposition in the Senate and the Leader or Facilitator of every other recognized party or parliamentary group in the Senate; and R.S., c. M-5 Consequential Amendment to the Members of Parliament Retiring Allowances Act 244 The definition  annual allowance  in subsection 2(1) of the  Members of Parliament Retiring Allowances Act  is replaced by the following: annual allowance  means an annual allowance payable to a member under section 62, 62.3 or 62.4 of the  Parliament of Canada Act  or payable to a member under an appropriation Act as Deputy Chair or Assistant Deputy Chair of a committee. ( indemnité annuelle ) Related Amendments R.S., c. A-1 Access to Information Act 245 Subsection 54(1) of the  Access to Information Act  is replaced by the following: Appointment 54 (1) The Governor in Council shall, by commission under the Great Seal, appoint an Information Commissioner after consultation with the Leader of the Government in the Senate or Government Representative in the Senate, the Leader of the Opposition in the Senate, the Leader or Facilitator of every other recognized party or parliamentary group in the Senate and the leader of every recognized party in the House of Commons and approval of the appointment by resolution of the Senate and House of Commons. R.S., c. A-17 Auditor General Act 246 Subsection 3(1) of the  Auditor General Act  is replaced by the following: Appointment 3 (1) The Governor in Council shall, by commission under the Great Seal, appoint an Auditor General of Canada after consultation with the Leader of the Government in the Senate or Government Representative in the Senate, the Leader of the Opposition in the Senate, the Leader or Facilitator of every other recognized party or parliamentary group in the Senate and the leader of every recognized party in the House of Commons and approval of the appointment by resolution of the Senate and House of Commons. R.S., c. P-21 Privacy Act 247 Subsection 53(1) of the  Privacy Act  is replaced by the following: Appointment 53 (1) The Governor in Council shall, by commission under the Great Seal, appoint a Privacy Commissioner after consultation with the Leader of the Government in the Senate or Government Representative in the Senate, the Leader of the Opposition in the Senate, the Leader or Facilitator of every other recognized party or parliamentary group in the Senate and the leader of every recognized party in the House of Commons and approval of the appointment by resolution of the Senate and House of Commons. R.S., c. 22 (4th Supp.) Emergencies Act 248 Subsection 62(2) of the  Emergencies Act  is replaced by the following: Membership (2) The Parliamentary Review Committee shall include at least one member of the House of Commons from each party that has a recognized membership of 12 or more persons in that House and at least the Leader of the  Government  in the Senate or Government Representative in the Senate, or his or her nominee, the Leader of the Opposition in the Senate, or his or her nominee, and the Leader or Facilitator who is referred to in any of paragraphs 62.4(1)(c) to (e) of the  Parliament of Canada Act , or his or her nominee. R.S., c. 31 (4th Supp.) Official Languages Act 249 Subsection 49(1) of the  Official Languages Act  is replaced by the following: Appointment 49 (1) The Governor in Council shall, by commission under the Great Seal, appoint a Commissioner of Official Languages for Canada after consultation with the Leader of the Government in the Senate or Government Representative in the Senate, the Leader of the Opposition in the Senate, the Leader or Facilitator of every other recognized party or parliamentary group in the Senate and the leader of every recognized party in the House of Commons and approval of the appointment by resolution of the Senate and House of Commons. R.S., c. 44 (4th Supp.); 2006, c. 9, s. 66 Lobbying Act 250 Subsection 4.1(1) of the  Lobbying Act  is replaced by the following: Commissioner of Lobbying 4.1 (1) The Governor in Council shall, by commission under the Great Seal, appoint a Commissioner of Lobbying after consultation with the Leader of the Government in the Senate or Government Representative in the Senate, the Leader of the Opposition in the Senate, the Leader or Facilitator of every other recognized party or parliamentary group in the Senate and the leader of every recognized party in the House of Commons and approval of the appointment by resolution of the Senate and House of Commons. 2005, c. 46 Public Servants Disclosure Protection Act 251 Subsection 39(1) of the  Public Servants Disclosure Protection Act  is replaced by the following: Appointment 39 (1) The Governor in Council shall, by commission under the Great Seal, appoint a Public Sector Integrity Commissioner after consultation with the Leader of the Government in the Senate or Government Representative in the Senate, the Leader of the Opposition in the Senate, the Leader or Facilitator of every other recognized party or parliamentary group in the Senate and the leader of every recognized party in the House of Commons and approval of the appointment by resolution of the Senate and House of Commons. 2017, c. 15 National Security and Intelligence Committee of Parliamentarians Act 252 Subsection 5(2) of the  National Security and Intelligence Committee of Parliamentarians Act  is replaced by the following: Consultation (2) A member of the Senate may be appointed to the Committee only after the Prime Minister has consulted with the Leader of the Government in the Senate or Government Representative in the Senate, the Leader of the Opposition in the Senate and the Leader or Facilitator of every other recognized party or parliamentary group in the Senate. 2019, c. 13, s. 2 National Security and Intelligence Review Agency Act 253 Paragraphs 4(2)(a) and (b) of the  National Security and Intelligence Review Agency Act  are replaced by the following: (a) the Leader of the Government in the Senate or Government Representative in the Senate and the Leader of the Opposition in the Senate; (b) the Leader or Facilitator of every recognized party or parliamentary group in the Senate; Coming into Force Order in council 254 This Division comes into force on a day to be fixed by order of the Governor in Council. DIVISION 14 R.S., c. F-11 Financial Administration Act 255 Section 7 of the  Financial Administration Act  is amended by adding the following after subsection (3): Services to departments, Crown corporations and other entities (4) The Treasury Board may, in carrying out its responsibilities under subsection (1), provide services to departments and Crown corporations. With the authorization of the Governor in Council, it may also provide these services to a provincial government, a municipality in Canada, a provincial or municipal public body or any other public body performing a function of government in Canada. Access to Information Act (5) For greater certainty, for the purposes of the  Access to Information Act , the records of an entity to which the Treasury Board provides services under subsection (4) that are, on behalf of that entity, contained in or carried on the Treasury Board’s information technology systems are not under the control of the Treasury Board. Privacy Act (6) For greater certainty, for the purposes of the  Privacy Act , personal information that is collected by an entity to which the Treasury Board provides services under subsection (4) and that is, on behalf of that entity, contained in or carried on the Treasury Board’s information technology systems is not under the control of the Treasury Board. DIVISION 15 R.S., c. C-34; R.S., c. 19 (2nd Supp.), s. 19 Competition Act Amendments to the Act 256 (1) Subsection 11(2) of the  Competition Act  is replaced by the following: Records or information in possession of affiliate (2) If the person against whom an order is sought under paragraph (1)(b) or (c) in relation to an inquiry is a corporation and the judge to whom the application is made under subsection (1) is satisfied by information on oath or solemn affirmation that an affiliate of the corporation, whether the affiliate is located in Canada or outside Canada, has or is likely to have records or information relevant to the inquiry, the judge may order the corporation to (a) produce the records; or (b) make and deliver a written return of the information. (2) Section 11 of the Act is amended by adding the following after subsection (4): Person outside Canada (5) An order may be made under subsection (1) against a person outside Canada who carries on business in Canada or sells products into Canada. 257 (1) Subsections 45(2) and (3) of the Act are replaced by the following: Conspiracies, agreements or arrangements regarding employment (1.1) Every person who is an employer commits an offence who, with another employer who is not affiliated with that person, conspires, agrees or arranges (a) to fix, maintain, decrease or control salaries, wages or terms and conditions of employment; or (b) to not solicit or hire each other’s employees. Penalty (2) Every person who commits an offence under subsection (1) or (1.1) is guilty of an indictable offence and liable on conviction to imprisonment for a term not exceeding 14 years or to a fine in the discretion of the court, or to both. Evidence of conspiracy, agreement or arrangement (3) In a prosecution under subsection (1) or (1.1), the court may infer the existence of a conspiracy, agreement or arrangement from circumstantial evidence, with or without direct evidence of communication between or among the alleged parties to it, but, for greater certainty, the conspiracy, agreement or arrangement must be proved beyond a reasonable doubt. (2) The portion of subsection 45(4) of the Act before paragraph (a) is replaced by the following: Defence (4) No person shall be convicted of an offence under subsection (1) or (1.1) in respect of a conspiracy, agreement or arrangement that would otherwise contravene that subsection if (3) Subsection 45(7) of the Act is replaced by the following: Common law principles — regulated conduct (7) The rules and principles of the common law that render a requirement or authorization by or under another Act of Parliament or the legislature of a province a defence to a prosecution under subsection (1), as it read immediately before the coming into force of this section, continue in force and apply in respect of a prosecution under subsection (1) or (1.1). 258 Section 52 of the Act is amended by adding the following after subsection (1.2): Drip pricing (1.3) For greater certainty, the making of a representation of a price that is not attainable due to fixed obligatory charges or fees constitutes a false or misleading representation, unless the obligatory charges or fees represent only an amount imposed by or under an Act of Parliament or the legislature of a province. 259 Section 74.01 of the Act is amended by adding the following after subsection (1): Drip pricing (1.1) For greater certainty, the making of a representation of a price that is not attainable due to fixed obligatory charges or fees constitutes a false or misleading representation, unless the obligatory charges or fees represent only an amount imposed by or under an Act of Parliament or the legislature of a province. 260 Subparagraphs 74.1(1)(c)(i) and (ii) of the Act are replaced by the following: (i) in the case of an individual, the greater of (A) $750,000 and, for each subsequent order, $1,000,000, and (B) three times the value of the benefit derived from the deceptive conduct, if that amount can be reasonably determined, or (ii) in the case of a corporation, the greater of (A) $10,000,000 and, for each subsequent order, $15,000,000, and (B) three times the value of the benefit derived from the deceptive conduct, or, if that amount cannot be reasonably determined, 3% of the corporation’s annual worldwide gross revenues; and 261 (1) The portion of subsection 78(1) of the Act before paragraph (a) is replaced by the following: Definition of  anti-competitive act 78 (1) For the purposes of section 79,  anti-competitive act  means any act intended to have a predatory, exclusionary or disciplinary negative effect on a competitor, or to have an adverse effect on competition, and includes any of the following acts: (2) Subsection 78(1) of the Act is amended by striking out “and” at the end of paragraph (h), by adding “and” at the end of paragraph (i) and by adding the following after paragraph (i): (j) a selective or discriminatory response to an actual or potential competitor for the purpose of impeding or preventing the competitor’s entry into, or expansion in, a market or eliminating the competitor from a market. 262 (1) The portion of subsection 79(1) of the Act before paragraph (a) is replaced by the following: Prohibition if abuse of dominant position 79 (1) If, on application by the Commissioner or a person granted leave under section 103.1, the Tribunal finds that (2) Subsection 79(3.1) of the Act is replaced by the following: Administrative monetary penalty (3.1) If the Tribunal makes an order against a person under subsection (1) or (2), it may also order them to pay, in any manner that the Tribunal specifies, an administrative monetary penalty in an amount not exceeding the greater of (a) $10,000,000 and, for each subsequent order under either of those subsections, an amount not exceeding $15,000,000, and (b) three times the value of the benefit derived from the anti-competitive practice, or, if that amount cannot be reasonably determined, 3% of the person’s annual worldwide gross revenues. (3) Subsection 79(4) of the Act is replaced by the following: Factors to be considered (4) In determining, for the purposes of subsection (1), whether a practice has had, is having or is likely to have the effect of preventing or lessening competition substantially in a market, the Tribunal shall consider whether the practice is a result of superior competitive performance and may consider (a) the effect of the practice on barriers to entry in the market, including network effects; (b) the effect of the practice on price or non-price competition, including quality, choice or consumer privacy; (c) the nature and extent of change and innovation in a relevant market; and (d) any other factor that is relevant to competition in the market that is or would be affected by the practice. (4) Section 79 of the Act is amended by adding the following after subsection (7): Inferences (8) In considering an application by a person granted leave under section 103.1, the Tribunal may not draw any inference from the fact that the Commissioner has or has not taken any action in respect of the matter raised by the application. 263 Subsection 90.1(2) of the Act is amended by striking out “and” after paragraph (g) and by adding the following after that paragraph: (g.1) network effects within the market; (g.2) whether the agreement or arrangement would contribute to the entrenchment of the market position of leading incumbents; (g.3) any effect of the agreement or arrangement on price or non-price competition, including quality, choice or consumer privacy; and 264 Section 93 of the Act is amended by striking out “and” after paragraph (g) and by adding the following after that paragraph: (g.1) network effects within the market; (g.2) whether the merger or proposed merger would contribute to the entrenchment of the market position of leading incumbents; (g.3) any effect of the merger or proposed merger on price or non-price competition, including quality, choice or consumer privacy; and 265 Paragraph 100(1)(b) of the Act is replaced by the following: (b) the Tribunal finds, on application by the Commissioner, that the completion of the proposed merger would result in a contravention of section 114. 266 (1) Subsections 103.1(1) and (2) of the Act are replaced by the following: Leave to make application under section 75, 76, 77 or 79 103.1 (1) Any person may apply to the Tribunal for leave to make an application under section 75, 76, 77 or 79. The application for leave must be accompanied by an affidavit setting out the facts in support of the person’s application under that section. Notice (2) The applicant must serve a copy of the application for leave on the Commissioner and any person against whom the order under section 75, 76, 77 or 79, as the case may be, is sought. (2) Paragraph 103.1(3)(b) of the Act is replaced by the following: (b) was the subject of an inquiry that has been discontinued because of a settlement between the  Commissioner  and the person against whom the order under section 75, 76, 77 or 79, as the case may be, is sought. (3) Subsection 103.1(4) of the Act is replaced by the following: Application discontinued (4) The Tribunal shall not consider an application for leave respecting a matter described in paragraph (3)(a) or (b) or a matter that is the subject of an application already submitted to the Tribunal by the Commissioner under section 75, 76, 77 or 79. (4) Subsection 103.1(7) of the Act is replaced by the following: Granting leave (7) The Tribunal may grant leave to make an application under section 75, 77 or 79 if it has reason to believe that the applicant is directly and substantially affected in the applicant’s business by any practice referred to in one of those sections that could be subject to an order under that section. (5) Subsection 103.1(8) of the English version of the Act is replaced by the following: Time and conditions for making application (8) The Tribunal may set the time within which and the conditions subject to which an application under section 75, 76, 77 or 79 must be made. The application must be made no more than one year after the practice or conduct that is the subject of the application has ceased. (6) Subsection 103.1(10) of the Act is replaced by the following: Limitation (10) The Commissioner may not make an application for an order under section 75, 76, 77 or 79 on the basis of the same or substantially the same facts as are alleged in a matter for which the Tribunal has granted leave under subsection (7) or (7.1), if the person granted leave has already applied to the Tribunal under section 75, 76, 77 or 79. 267 Section 103.2 of the Act is replaced by the following: Intervention by Commissioner 103.2 If a person granted leave under subsection 103.1(7) or (7.1) makes an application under section 75, 76, 77 or 79, the Commissioner may intervene in the proceedings. 268 Subsection 104(1) of the Act is replaced by the following: Interim order 104 (1) If an application has been made for an order under this Part, other than an interim order under section 100 or 103.3, the Tribunal, on application by the Commissioner or a person who has made an application under section 75, 76, 77 or 79, may issue any interim order that it considers appropriate, having regard to the principles ordinarily considered by superior courts when granting interlocutory or injunctive relief. 269 Subsection 106.1(1) of the Act is replaced by the following: Consent agreement — parties to a private action 106.1 (1) If a person granted leave under section 103.1 makes an application to the Tribunal for an order under section 75, 76, 77 or 79 and the terms of the order are agreed to by the person in respect of whom the order is sought and consistent with the provisions of this Act, a consent agreement may be filed with the Tribunal for registration. 270 Section 108 of the Act is amended by adding the following after subsection (2): Computation of time (3) In this Part, a time period is calculated in accordance with sections 26 to 30 of the  Interpretation Act  except that the following days are also considered to be a  holiday  as defined in subsection 35(1) of that Act: (a) Saturday; (b) if Christmas Day falls on a Saturday or Sunday, the following Monday and Tuesday; and (c) if another holiday falls on a Saturday or Sunday, the following Monday. Submission after 5:00 p.m. (4) For the purposes of this Part, anything submitted to the Commissioner after 5:00 p.m. (Eastern Time) is deemed to be received by the Commissioner on the next day that is not a holiday. 271 The Act is amended by adding the following after section 113: Anti-avoidance Application of sections 114 to 123.1 113.1 If a transaction or proposed transaction is designed to avoid the application of this Part, sections 114 to 123.1 apply to the substance of the transaction or proposed transaction. 272 Subsection 114(3) of the Act is replaced by the following: Unsolicited bid (3) If a proposed transaction is an unsolicited or hostile take-over bid in respect of an entity and the Commissioner receives prescribed information supplied under subsection (1) by a person who has commenced or has announced an intention to commence a take-over bid, the Commissioner shall, if he or she has not already received the prescribed information from the entity, immediately notify the entity that the Commissioner has received the prescribed information from that person and the entity shall supply the Commissioner with the prescribed information within 10 days after being so notified. 273 Paragraph 123(1)(a) of the English version of the Act is replaced by the following: (a) 30 days after the day on which the information required under subsection 114(1) has been received by the Commissioner, if the Commissioner has not, within that time, required additional information to be supplied under subsection 114(2); or 274 Subsection 124.2(3) of the Act is replaced by the following: Reference by agreement of parties to a private action (3) A person granted leave under section 103.1 and the person against whom an order is sought under section 75, 76, 77 or 79 may by agreement refer to the Tribunal for determination any question of law, or mixed law and fact, in relation to the application or interpretation of Part VIII, if the Tribunal grants them leave. They must send a notice of their application for leave to the Commissioner, who may intervene in the proceedings. Coming into Force First anniversary 275 Section  257  comes into force on the first anniversary of the day on which this Act receives royal assent. DIVISION 16 R.S., c. C-42 Copyright Act Amendments to the Act 276 Section 6 of the  Copyright Act  is replaced by the following: Term of copyright 6 Except as otherwise expressly provided by this Act, the term for which copyright subsists is the life of the author, the remainder of the calendar year in which the author dies, and a period of 70 years following the end of that calendar year. 277 Subsection 6.2(2) of the Act is replaced by the following: Identity of author commonly known (2) If, during any term referred to in subsection (1), the identity of one or more of the authors becomes commonly known, copyright subsists for the life of whichever of those authors dies last, the remainder of the calendar year in which that author dies and a period of 70 years following the end of that calendar year. 278 Section 7 of the Act is replaced by the following: Term of copyright in certain posthumous works 7 (1) Subject to subsection (2), in the case of a literary, dramatic or musical work, or an engraving, in which copyright subsists at the date of the death of the author — or, in the case of a work of joint authorship, at or immediately before the date of the death of the author who dies last — but which has not been published or, in the case of a lecture or a dramatic or musical work, been performed in public or communicated to the public by telecommunication, before that date, copyright subsists for the longer of (a) the period until publication, or performance in public or communication to the public by  telecommunication,  whichever may first happen, as well as the remainder of the calendar year of the publication or of the performance in public or communication to the public by telecommunication, as the case may be, and for a period of 50 years following the end of that calendar year, and (b) the life of the author — or, in the case of a work of joint authorship, the life of the author who dies last — as well as the remainder of the calendar year in which that author dies and a period of 70 years following the end of the calendar year in which that author dies. Application of subsection (1) (2) Subsection (1) applies only if the work in question was published or performed in public or communicated to the public by telecommunication, as the case may be, before December 31, 1998. Transitional provision (3) If a work was not published or performed in public or communicated to the public by telecommunication before December 31, 1998, if subsection (1) would apply to that work had it been published or performed in public or communicated to the public by telecommunication before that day, and if the relevant death referred to in subsection (1) occurred during the period of 50 years immediately before that day, copyright subsists in the work, whether or not the work is published or performed in public or communicated to the public by telecommunication on or after that day, (a) until December 31, 2048; or (b) for the life of the author — or, in the case of a work of joint authorship, the life of the author who dies last — as well as the remainder of the calendar year in which that author dies and a period of 70 years following the end of that calendar year, if that period ends after December 31, 2048. 279 Section 9 of the Act is replaced by the following: Cases of joint authorship 9 In the case of a work of joint authorship, except as provided in section 6.2 or subsection 7(1) or (3), copyright subsists during the life of the author who dies last, for the remainder of the calendar year in which that author dies, and for a period of 70 years following the end of that calendar year, and references in this Act to the period after the expiration of any specified number of years from the end of the calendar year of the death of the author shall be construed as references to the period after the  expiration  of the like number of years from the end of the calendar year of the death of the author who dies last. Transitional Provision No revival of copyright 280 Section 6, subsections 6.2(2) and 7(1) and (3) and section 9 of the  Copyright Act , as enacted by sections  276  to  279 , do not have the effect of reviving the copyright in any work in which the copyright had expired before the day on which sections  276  to  279  come into force. Coming into Force Order in council 281 This Division comes into force on a day to be fixed by order of the Governor in Council. DIVISION 17  2018, c. 27, s. 247; 2014, c. 20, s. 366(1)(E) College of Patent Agents and Trademark Agents Act 282 Subsection 5(2) of the  College of Patent Agents and Trademark Agents Act  is replaced by the following: Act not applicable to College (2) Subject to any regulations made under paragraph 76(1)(a.1), the  Canada Not-for-profit Corporations Act  does not apply to the College. 283 Section 8 of the Act is replaced by the following: Capacity 8 In carrying out its purpose, the College has the capacity and the rights, powers and privileges of a natural person, including the power to (a) purchase or otherwise acquire, or lease, any real or personal property or immovable or movable; (b) sell or otherwise dispose of, or lease, any of its acquired or leased property; and (c) borrow money. 284 Section 15 of the Act is amended by adding the following after subsection (4): Vacancies during term (5) If an elected director has ceased to hold office before the expiry of their term, the Board may, in accordance with the by-laws, appoint an individual to fill that vacancy for the unexpired portion of that term or for any shorter period that the Board fixes. 285 The Act is amended by adding the following after section 20: Power to act on College’s behalf 20.1 For the purposes of this Act, the Board may act on the College’s behalf and may, by by-law, authorize the College’s directors, the members of its committees, the Registrar, the investigators and any officers or employees of the College to act on behalf of the College. 286 Section 22 of the Act is renumbered as subsection 22(1) and is amended by adding the following: Delegation (2) Subject to the regulations, the Registrar may delegate any of the powers, duties and functions conferred on the Registrar under this Act. 287 The Act is amended by adding the following after section 23: Immunity Responsibility for damages — directors and others 23.1 No action or other proceeding for damages lies or may be instituted against any of the following persons for anything done or omitted to be done in good faith in the exercise or purported exercise of any power, or in the performance or purported performance of any duty or function, conferred on that person under the Act: (a) a current or former director of the Board; (b) a current or former member of a committee of the College; (c) the Registrar or a former Registrar; (d) a current or former investigator; (e) a current or former officer, employee, agent or mandatary of the College; and (f) a person who is or has been engaged by the College. Right of indemnification 23.2 The College must indemnify the persons referred to in section  23.1  against all costs, charges and expenses, including an amount paid to settle an action or satisfy a judgment, reasonably incurred by them in respect of any civil, criminal, administrative or other proceeding in which they are involved for anything done or omitted to be done in good faith in the exercise or purported exercise of any power, or in the performance or purported performance of any duty or function, conferred on that person under the Act. Responsibility for damages — complainant or others 23.3 No action or other proceeding for damages lies or may be instituted against a person for disclosing any information or document to the College or to an investigator in good faith, or for making a complaint about a licensee to the College in good faith. 288 The Act is amended by adding the following after section 37: Powers 37.1 (1) The Investigations Committee may take any of the following actions in respect of a licensee who is under investigation if it is satisfied that it is necessary for the protection of the public: (a) impose conditions on a licence of the licensee; (b) impose restrictions on the licensee’s entitlement to represent persons under section 27 or 30; (c) suspend a licence of the licensee. Notice (2) The Investigations Committee must notify the licensee in writing of any action taken in respect of the licensee and must inform them of their right to make an application for a review by the Discipline Committee at any time. Action is provisional (3) Any action taken under subsection (1) is provisional and ceases to have effect if (a) the Discipline Committee makes a decision under subsection  37.2 (2) that amends or revokes the action; (b) the Investigations Committee dismisses the matter under subsection  49 (1); (c) the Investigations Committee withdraws the application under section  50 ; (d) the Discipline Committee exercises its powers under section  56 ; or (e) the Discipline Committee renders a decision under section  57 . Request for review 37.2 (1) A licensee who receives a notice under subsection  37.1 (2) may, at any time, request a review of the decision of the Investigations Committee made under subsection 37.1(1) by making an application to the Discipline Committee. Decision (2) On completion of the review, the Discipline Committee may confirm, amend or revoke any action taken by the Investigations Committee. If the Discipline Committee amends the actions, they cease to have effect in the circumstances referred to in paragraphs  37.1 (3)(b) to (e). Notice (3) The Discipline Committee must, in writing, notify the licensee and the Investigations Committee of its decision and the reasons for it. 289 Section 39 of the Act is replaced by the following: Dismissal or referral 38.1 (1) The Registrar must consider all complaints received by the College relating to professional misconduct or incompetence by a licensee and may, subject to and in accordance with the by-laws, dismiss any complaint, in whole or in part, for any of the reasons set out in the regulations, but if they do not dismiss the complaint the Registrar must refer it to the Investigations Committee for consideration. Notice of dismissal (2) If the Registrar dismisses the complaint, the Registrar must notify the complainant in writing of the decision and the reasons for the dismissal and the notice must inform the complainant of their right to appeal the decision to the Investigations Committee within 30 days after the date of the notice. Limitation (3) The Registrar is not permitted to disclose privileged information in their notice to the complainant. Appeal (4) The complainant who receives a notice under subsection (2) may, within 30 days after the date of the notice, request an appeal of the Registrar’s decision to the Investigations Committee. Decision (5) The Investigations Committee must dispose of the appeal by dismissing it or allowing it and, if they allow it, they must consider the complaint. Role of Investigations Committee 39 The Investigations Committee must consider all complaints that are referred to it by the Registrar and make a determination in respect of all appeals requested under subsection  38.1 (4). 290 Section 63 of the Act is replaced by the following: Practice and Procedure Rules 63 The Investigations Committee and the Discipline Committee may make rules respecting the practice and procedure before them and rules for carrying out their work and for the management of their internal affairs. 291 (1) Paragraph 75(1)(c) of the Act is replaced by the following: (c) respecting the filling of vacancies among elected directors; (2) Subsection 75(1) of the Act is amended by adding the following after paragraph (f): (f.1) respecting the creation of committees; (3) Subsection 75(1) of the Act is amended by adding the following after paragraph (i): (i.1) defining the terms “professional misconduct” and “incompetence” for the purposes of this Act; (4) Subsection 75(1) of the Act is amended by striking out “and” at the end of paragraph (t) and by adding the following after that paragraph: (t.1) prescribing the circumstances in which the Registrar must not dismiss a complaint or the reasons for which the Registrar must not dismiss a complaint; (t.2) respecting the form and manner in which the Registrar may dismiss a complaint; and (5) Subsections 75(2) and (3) of the Act are replaced by the following: Different treatment (2) The by-laws made under paragraphs (1)(j) to (t) and (u) may distinguish among classes of licensees or licences. For greater certainty (3) For greater certainty, by-laws made under paragraphs (1)(i.1) to (u) are regulations for the purposes of the  Statutory Instruments Act . 292 (1) Subsection 76(1) of the Act is amended by adding the following after paragraph (a): (a.1) respecting the application of any provisions of the  Canada Not-for-profit Corporations Act  to the College; (a.2) limiting the powers, duties and functions that may be delegated by the Registrar and the persons to whom they may be delegated; (2) Subsection 76(1) of the Act is amended by adding the following after paragraph (g): (g.1) prescribing the reasons for which the Registrar may dismiss a complaint; (3) Subsection 76(2) of the Act is replaced by the following: Authorization (2) Regulations made under paragraph (1)(a.2) may authorize the Board or any committee of the College, and those made under paragraphs (1)(c), (d), (f) and (g) may authorize the Board, the Registrar or any committee of the College, to make by-laws with respect to all or part of the subject matter of the regulations and, for greater certainty, those by-laws are regulations for the purposes of the  Statutory Instruments Act . 293 The Act is amended by adding the following after section 86: By-laws 87 All by-laws that are made by the College before the coming into force of this section are deemed to have been made by the Board. Deemed authority 88 All regulations authorizing the College to make by-laws under subsection 76(2), as it read immediately before the coming into force of this section, are deemed to authorize the Board to make the by-laws. DIVISION 18 Civil Lunar Gateway Agreement Implementation Act Enactment of Act Enactment 294 The  Civil Lunar Gateway Agreement Implementation Act  is enacted as follows: An Act to implement the Memorandum of Understanding between the Government of Canada and the Government of the United States of America concerning Cooperation on the Civil Lunar Gateway and to make related amendments to other Acts Short Title Short title 1 This Act may be cited as the  Civil Lunar Gateway Agreement Implementation Act . Interpretation Definitions 2 The following definitions apply in this Act. Agreement  means the Memorandum of Understanding between the Government of Canada and the Government of the United States of America concerning Cooperation on the Civil Lunar Gateway, entered into on December 15, 2020, as amended from time to time under article 22 of the Agreement. ( Accord ) Minister , in respect of any provision of this Act, means the member or members of the Queen’s Privy Council for Canada designated as the Minister or Ministers for the purpose of that provision. ( ministre ) General Purpose 3 The purpose of this Act is to fulfil Canada’s obligations under the Agreement. Binding on Her Majesty 4 This Act is binding on Her Majesty in right of Canada or a province. Order designating Minister 5 The Governor in Council may, by order, designate one or more members of the Queen’s Privy Council for Canada as the Minister or Ministers for the purpose of any provision of this Act. Delegation of powers 6 The Minister may delegate any powers, duties and functions conferred on the Minister by or under this Act to one or more persons who are to exercise those powers and perform those duties and functions, subject to any terms and conditions that the Minister specifies. Information Power to order production 7 (1) The Minister may, by order, require any person that the Minister believes, on reasonable grounds, has information or documents relevant to the administration or enforcement of this Act, to provide that information or those documents to the Minister or any person that the Minister designates. Order (2) Every person to whom an order under subsection (1) is directed must provide the information or documents that are required by the order in the time and manner specified in it. Non-application of  Statutory Instruments Act (3) The  Statutory Instruments Act  does not apply to an order issued under subsection (1). Prohibition 8 (1) It is prohibited for a person who obtained information or a document under this Act or the Agreement that is subject to a claim that it is confidential to communicate it, allow its recommunication or allow any person to have access to it without the written consent of the person who provided it. Exceptions (2) Despite subsection (1), a person may communicate or allow any person to have access to information or a document that has been provided under this Act or the Agreement and that is subject to a claim that it is confidential if (a) the public interest in the communication or access in relation to public health or public safety outweighs in importance any financial loss or prejudice to the competitive position of any person or any harm to the privacy interests, reputation or human dignity of any individual likely to be caused by that communication or access; or (b) the communication or access is necessary for the purpose of the administration or enforcement of this Act or any other Act of Parliament or of giving effect to the Agreement. Compelled production (3) Despite any other Act or law, a person is not to be compelled to give or produce evidence relating to information or a document that has been provided under this Act or the Agreement and that is subject to a claim that it is confidential, unless the proceeding in which the evidence is sought to be compelled relates to the enforcement of this Act or another Act of Parliament. Goods and data 9 Despite any other Act or law, any person who receives goods or data referred to in Article 19.4 of the Agreement must, upon completion of the activities to which they relate, destroy or return them in accordance with the instructions of the party that provided them. Compliance order 10 (1) If the Minister believes on reasonable grounds that a person who has received information or documents under the Agreement is contravening, or is likely to contravene, section  8  or  9 , the Minister may, by order, require the person to return the information or the documents in question to the person who provided them or to dispose of them in the manner the Minister deems appropriate in the circumstances. Order (2) Every person to whom an order under subsection (1) is directed must return the information or documents, or dispose of them, in the time and manner specified in the order. Non-application of  Statutory Instruments Act (3) The  Statutory Instruments Act  does not apply to an order issued under subsection (1). Interpretation 11 For the purposes of sections  7 ,  8  and  10 , information and documents are deemed to include goods or data referred to in Article 19.4 of the Agreement. Regulations Regulations 12 The Governor in Council may make regulations that the Governor in Council considers necessary for carrying out the purposes of this Act or giving effect to the Agreement, including the code of conduct, memorandums of understanding and other implementing arrangements that the Agreement refers to. Related Amendments R.S., c. C-46 Criminal Code 295 Paragraph 2.3(1)(a) of the  Criminal Code  is replaced by the following: (a) proceedings in relation to an offence under subsection 7(2.01), (2.3), (2.31), (2.35) or (2.36) or section 57, 58, 83.12, 103, 104, 121.1, 380, 382, 382.1, 391, 400, 424.1, 431.1, 467.11 or 467.111 or in relation to any terrorism offence; 296 (1) Subsections 7(2.3) and (2.31) of the French version of the Act are replaced by the following: Station spatiale : membres d’équipage canadiens (2.3) Malgré les autres dispositions de la présente loi ou de toute autre loi, le membre d’équipage canadien qui est l’auteur, hors du Canada et au cours d’un vol spatial soit à bord d’un élément de vol de la station spatiale ou relativement à tel élément, soit à bord d’un moyen de transport effectuant la navette avec la station, d’un fait — acte ou omission — qui, s’il était commis au Canada, constituerait un acte criminel, est réputé avoir commis ce fait au Canada. Station spatiale : membres d’équipage d’un État partenaire (2.31) Malgré les autres dispositions de la présente loi ou de toute autre loi, le membre d’équipage d’un État partenaire qui est l’auteur, hors du Canada et au cours d’un vol spatial soit à bord d’un élément de vol de la station spatiale ou relativement à tel élément, soit à bord d’un moyen de transport spatial effectuant la navette avec la station, d’un fait — acte ou omission — qui, s’il était commis au Canada, constituerait un acte criminel, est réputé avoir commis ce fait au Canada dans les cas suivants : a) le fait porte atteinte à la vie ou à la sécurité d’un membre d’équipage canadien; b) le fait est commis à bord d’un élément de vol fourni par le Canada, ou relativement à tel élément, ou l’endommage. (2) Paragraph (b) of the definition  crew member of a Partner State  in subsection 7(2.34) of the Act is replaced by the following: (b) a citizen of a state, other than Canada or a Partner State, who is authorized by a Partner State to act as a crew member for a space flight on, or in relation to, a flight element. ( membre d’équipage d’un État partenaire ) (3) The definition  Space Station  in subsection 7(2.34) of the Act is replaced by the following: Space Station  means the civil international Space Station that is a multi-use facility in low-earth orbit, with flight elements and dedicated ground elements provided by, or on behalf of, Canada or the Partner States. ( station spatiale ) (4) Section 7 of the Act is amended by adding the following after subsection (2.34): Lunar Gateway — Canadian crew members (2.35) Despite anything in this Act or any other Act, a Canadian crew member who, during a space flight, commits an act or omission outside Canada that if committed in Canada would constitute an indictable offence is deemed to have committed that act or omission in Canada, if that act or omission is committed (a) on, or in relation to, a flight element of the Lunar Gateway; (b) on any means of transportation to or from the Lunar Gateway; or (c) on the surface of the Moon. Lunar Gateway — crew members of Partner States (2.36) Despite anything in this Act or any other Act, a crew member of a Partner State who commits an act or omission outside Canada during a space flight on, or in relation to, a flight element of the Lunar Gateway, on any means of transportation to and from the Lunar Gateway or on the surface of the Moon that if committed in Canada would constitute an indictable offence is deemed to have committed that act or omission in Canada, if that act or omission (a) threatens the life or security of a Canadian crew member; or (b) is committed on or in relation to, or damages, a flight element provided by Canada. Consent of Attorney General of Canada (2.37) No proceedings in relation to an offence referred to in subsection (2.35) or (2.36) may be instituted without the consent of the Attorney General of Canada. Definitions (2.38) The definitions in this subsection apply in this subsection and in subsections (2.35) and (2.36). Agreement  has the same meaning as in section 2 of the  Civil Lunar Gateway Agreement Implementation Act . ( Accord ) Canadian crew member  means a crew member of the Lunar Gateway who is  (a) a Canadian citizen; or (b) a citizen of a foreign state, other than a Partner State, who is authorized by Canada to act as a crew member for a space flight on, or in relation to, a flight element. ( membre d’équipage canadien ) crew member of a Partner State  means a crew member of the Lunar Gateway who is   (a) a citizen of a Partner State; or (b) a citizen of a state, other than Canada or a Partner State, who is authorized by a Partner State to act as a crew member for a space flight on, or in relation to, a flight element. ( membre d’équipage d’un État partenaire ) flight element  means a Lunar Gateway element provided by Canada or by a Partner State under the Agreement and under any memorandum of understanding or implementing arrangement entered into to carry out the Agreement. ( élément de vol ) Lunar Gateway  means the civil Lunar Gateway that is a multi-use facility in orbit around the Moon, with flight elements and dedicated ground elements provided by, or on behalf of, Canada or the Partner States. ( station lunaire Gateway ) Partner State  means a State, other than Canada, that is a Gateway Partner as defined in Article 3.1 of the Agreement. ( État partenaire ) space flight  means a flight that spans the period beginning with the launching of a crew member of the Lunar Gateway, continuing during their stay in orbit around or on the surface of the Moon and ending with their landing on earth. ( vol spatial ) R.S., c. G-5 Government Employees Compensation Act 297 Subsection 9.1(3) of the  Government Employees Compensation Act  is replaced by the following: Subrogation (3) If the employee or their dependants elect to claim compensation under this Act, the employer shall be subrogated to the rights of the employee or their dependants and may, subject to the Agreements implemented by the  Civil International Space Station Agreement Implementation Act  and the  Civil Lunar Gateway Agreement Implementation Act , maintain an action, against the third party, in its own name or in the name of the employee or their dependants. Coming into Force Order in council 298 This Division comes into force on a day to be fixed by order of the Governor in Council. DIVISION 19 1992, c. 20 Corrections and Conditional Release Act Amendments to the Act 299 Section 51 of the  Corrections and Conditional Release Act  is replaced by the following: Detention in dry cell 51 (1) If the institutional head is satisfied that there are reasonable grounds to believe that an inmate has ingested contraband or is carrying contraband in their rectum, the institutional head may authorize in writing the detention of the inmate in a cell without plumbing fixtures on the expectation that the contraband will be expelled. Visits by registered health care professional (2) An inmate detained under subsection (1) must be visited at least once every day by a registered health care professional. Use of X-ray (3) If the institutional head is satisfied that there are reasonable grounds to believe that an inmate has ingested contraband or is carrying contraband in a body cavity, the institutional head may authorize in writing the use of an X-ray machine by a qualified X-ray technician to find the contraband, if the consent of the inmate and of a qualified medical practitioner is obtained. 300 Subsection 65(1) of the Act is replaced by the following: Power to seize 65 (1) A staff member may seize contraband, or evidence relating to a disciplinary or criminal offence, found in the course of a search conducted under sections 47 to 64, except a body cavity search or a search described in subsection 51(3). Coordinating Amendments 2019, c. 27 301 (1) In this section,  other Act  means  An Act to amend the Corrections and Conditional Release Act and another Act , chapter 27 of the Statutes of Canada, 2019. (2) On the first day on which both section 16 of the other Act and section  299  of this Act are in force, section 51 of the  Corrections and Conditional Release Act  is replaced by the following: Detention in dry cell 51 (1) If the institutional head is satisfied that there are reasonable grounds to believe that an inmate has ingested contraband or is carrying contraband in their rectum, the institutional head may authorize in writing the detention of the inmate in a cell without plumbing fixtures, on the expectation that the contraband will be expelled. Visits by registered health care professional (2) The inmate must be visited at least once every day by a registered health care professional. (3) If section 22 of the other Act comes into force before section  300  of this Act, then that section  300  is deemed never to have come into force and is repealed. (4) If section 22 of the other Act comes into force on the same day as section  300  of this Act, then that section  300  is deemed to have come into force before that section 22. DIVISION 20 R.S., c. 1 (2nd Supp.) Customs Act Amendments to the Act 302 (1) The definition  réglementaire  in subsection 2(1) of the French version of the  Customs Act  is replaced by the following: réglementaire  Prévu par règlement ou déterminé en conformité avec les règles prévues par règlement. ( French version only ) (2) Paragraph (c) of the definition  prescribed  in subsection 2(1) of the English version of the Act is replaced by the following: (c) in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation; and for the purposes of paragraphs (a) and (b), form is not limited to a single record or document with blank spaces to be filled out; ( Version anglaise seulement ) 303 Section 3.5 of the Act and the heading before it are replaced by the following: Payments Payments 3.5 Except in the circumstances that the Minister may specify, every person who makes a payment under this Act shall make the payment to the account of the Receiver General in the prescribed manner, within the prescribed time and at the prescribed place. 304 Section 8.1 of the Act and the heading before it are replaced by the following: Electronic Administration and Enforcement Electronic administration and enforcement 8.1 (1) This Act may be administered and enforced using electronic means. Any person on whom powers, duties or functions are conferred under this Act may exercise any of those powers or perform any of those duties or functions using the electronic means made available or specified by the Minister. Authorization (2) Any person who has been authorized to exercise any power or perform any duty or function conferred on a person referred to in subsection (1) under this Act may do so using the electronic means that are made available or specified by the Minister. Provision of information 8.2 For the purposes of sections  8.3  to  8.6 , providing information includes providing a signature and serving, filing or otherwise providing a record or document. Conditions for electronic version 8.3 A requirement under this Act to provide information or security — in any form or manner or by any means — is satisfied by providing the electronic version of the information or security if (a) the electronic version is provided by the electronic means, including an electronic system, that are made available or specified by the Minister, if any; and (b) any prescribed requirements with respect to electronic communications or electronic means have been met. Deemed timing of receipt 8.4 Any information or security provided by electronic means, including an electronic system, in accordance with section  8.1  or  8.3 , is deemed to be received (a) if the regulations provide for a day, on that day; (b) if the regulations provide for a day and time, on that day and at that time; or (c) if the regulations do not provide for a day or a day and a time, on the day and at the time that the information or security is sent. For greater certainty 8.5 For greater certainty, by virtue of section 12 of the  Customs Tariff , sections  8.1  to  8.4  apply, with any modifications that the circumstances require, to the administration and enforcement of that Act and regulations made under it. Regulations 8.6 (1) The Governor in Council may, on the recommendation of the Minister, make regulations in respect of electronic communications and electronic means, including electronic systems, or any other technology to be used in the administration or enforcement of this Act or the  Customs Tariff , including regulations respecting (a) the provision of information or security for any purpose under this Act or the  Customs Tariff  in electronic or other form; (b) the payment of amounts under this Act or the  Customs Tariff  by electronic instructions; and (c) the manner in which and the extent to which any provision of this Act, the  Customs Tariff  or their regulations applies to the electronic communications or electronic means, including electronic systems, and adapting any such provision for the purpose of applying it. Classes (2) Regulations made for the purpose of section  8.3  may establish classes and distinguish among those classes. 305 Subsection 12(6) of the English version of the Act is replaced by the following: Written report (6) If goods are required by the regulations to be reported under subsection (1) in writing, they shall be reported in the prescribed form with the prescribed information or in such form and with such information as is satisfactory to the Minister. 306 (1) Subsection 12.1(3) of the French version of the Act is replaced by the following: Code de transporteur — exigences (3) La demande de code de transporteur est présentée en la forme et avec les renseignements déterminés par le ministre. (2) Subsection 12.1(4) of the Act is replaced by the following: Carrier code — issuance (4) The Minister shall issue a carrier code to a person who applies for it if the application meets the requirements referred to in subsection (3) and the Minister is satisfied that the requirements and conditions prescribed under paragraph (8)(e) for the carrier code to be issued have been met. 307 Subsection 17(3) of the Act is replaced by the following: Liability (3) Whenever the importer of the goods that have been released or any person authorized under paragraph 32(6)(a) or subsection 32(7) to account for goods becomes liable under this Act to pay duties on those goods, the owner of the goods at the time of release and the importer of record become jointly and severally, or solidarily, liable, with the importer or person authorized, to pay the duties. Definition of  importer of record (4) In this section,  importer of record  means the person identified as the importer when goods are accounted for under subsection 32(1), (2), (3) or (5). 308 The portion of subsection 19(2) of the French version of the Act before paragraph (a) is replaced by the following: Destination des marchandises documentées (2) Sous réserve de l’article 20, si les marchandises déclarées conformément à l’article 12 ont été mentionnées sur un formulaire déterminé par le ministre, à un bureau de douane doté des attributions prévues à cet effet, toute personne qui y est autorisée par l’agent ou selon les modalités réglementaires peut : 309 Subsection 19.1(2) of the Act is replaced by the following: Prescribed form (2) The statistical code referred to in subsection (1) shall be furnished in the prescribed form and manner of filing with the prescribed information. 310 (1) Paragraph 32(1)(a) of the English version of the Act is replaced by the following: (a) they have been accounted for by the importer or owner of the goods in the prescribed manner and, if they are to be accounted for in writing, in the prescribed form with the prescribed information; and (2) Paragraph 32(2)(a) of the Act is replaced by the following: (a) the importer or owner of the goods makes an interim accounting in the prescribed manner and in the prescribed form with the prescribed information or in the form and with the information that is satisfactory to the Minister; or 311 Subsection 32.1(2) of the Act is replaced by the following: Prescribed form (2) The statistical code referred to in subsection (1) shall be furnished in the prescribed form and manner of filing with the prescribed information. 312 (1) Paragraph 32.2(1)(a) of the Act is replaced by the following: (a) make a correction to the declaration of origin in the prescribed manner and in the prescribed form with the prescribed information; and (2) Paragraph 32.2(2)(a) of the French version of the Act is replaced by the following: a) de corriger la déclaration selon les modalités réglementaires et en la forme et avec les renseignements déterminés par le ministre; 313 Paragraph 32.3(b) of the Act is replaced by the following: (b) account for the goods in the prescribed manner and in the prescribed form with the prescribed information; and 314 The portion of subsection 35.02(2) of the English version of the Act before paragraph (a) is replaced by the following: Notice requiring marking or compliance (2) The Minister or any officer designated by the President for the purposes of this section may, by notice served personally or by registered or certified mail, require any person 315 (1) Subsection 35.1(1) of the English version of the Act is replaced by the following: Proof of origin 35.1 (1) Subject to any regulations made under subsection (4), proof of origin, in the prescribed form with the prescribed information and with the information, statements or proof required by any regulations made under subsection (4), shall be furnished in respect of all goods that are imported. (2) Subsection 35.1(3.1) of the English version of the Act is replaced by the following: Certificate of origin completed by importer (3.1) If an importer of goods for which preferential tariff treatment under the  CPTPP  or CUSMA will be claimed is the person who certifies that the goods meet the rules of origin set out in, or contemplated by, the  CPTPP  or  CUSMA , the importer shall do so in writing, in the prescribed form with the prescribed information, and on the basis of supporting documents that the importer has or supporting documents that are provided by the exporter or producer. (3) Paragraph 35.1(4)(b) of the Act is replaced by the following: (b) specifying, for the purpose of subsection (1), the information, statements or proof required in addition to the prescribed information; and 316 The portion of subsection 43.1(1) of the Act before paragraph (a) is replaced by the following: Advance rulings 43.1 (1) Any officer, or any officer within a class of officers, designated by the President for the purposes of this section shall, before goods are imported, on application by any member of a prescribed class that is made within the prescribed time, in the prescribed form and manner of filing with the prescribed information, give an advance ruling with respect to 317 Subsection 58(2) of the French version of the Act is replaced by the following: Détermination présumée (2) Pour l’application de la présente loi, l’origine, le classement tarifaire et la valeur en douane des marchandises importées qui n’ont pas été déterminés conformément au paragraphe (1) sont considérés comme ayant été déterminés selon les énonciations portées par l’auteur de la déclaration en détail en la forme prévue sous le régime de l’alinéa 32(1)a). Cette détermination est réputée avoir été faite au moment de la déclaration en détail faite en vertu des paragraphes 32(1), (3) ou (5). 318 Subsection 60(3) of the Act is replaced by the following: How request to be made (3) A request under this section must be made to the President in the prescribed form and manner of filing with the prescribed information. 319 Subsection 60.1(3) of the Act is replaced by the following: How application made (3) The application must be made to the President in the prescribed form and manner of filing with the prescribed information. 320 The portion of paragraph 74(3)(b) of the Act before subparagraph (i) is replaced by the following: (b) an application for the refund, including such evidence in support of the application as may be prescribed, is made to an officer in the prescribed manner and in the prescribed form with the prescribed information within 321 Subsection 95(4) of the Act is replaced by the following: Written report (4) If goods are required to be reported in writing, they shall be reported in the prescribed form with the prescribed information or in such form and with such information as is satisfactory to the Minister. 322 Subsection 95.1(2) of the Act is replaced by the following: Prescribed form (2) The statistical code referred to in subsection (1) shall be furnished in the prescribed form and manner of filing with the prescribed information. 323 (1) Subsection 97.1(1) of the English version of the Act is replaced by the following: Certificate of Origin of goods exported to free trade partner 97.1 (1) Every exporter of goods to a free trade partner for which preferential tariff treatment under a free trade agreement will be claimed in accordance with the laws of that free trade partner shall certify in writing, in the prescribed manner and in the prescribed form with the prescribed information, that goods exported or to be exported from Canada to that free trade partner meet the rules of origin set out in, or contemplated by, the applicable free trade agreement and, if the exporter is not the producer of the goods, the certificate shall be completed and signed by the exporter on the basis of the prescribed criteria. (2) The portion of subsection 97.1(1.1) of the English version of the Act before paragraph (a) is replaced by the following: Certificate of Origin —  CPTPP  or  CUSMA (1.1) If an exporter or producer of goods that are exported to a  CPTPP  country or  CUSMA  country and for which preferential tariff treatment under the  CPTPP  or  CUSMA  will be claimed in accordance with the laws of that country is the person who certifies that the goods meet the rules of origin set out in, or contemplated by, the  CPTPP  or  CUSMA , the exporter or producer shall do so in writing, in the prescribed form with the prescribed information, and 324 Paragraph 97.211(1)(a) of the Act is replaced by the following: (a) the powers provided for in paragraphs (a) and (b) of the definition  prescribed  in subsection 2(1) as well as those provided for in subsections 3.3(1) and (2), sections  8.1  and  8.3  and subsections 43(1) and 115(1); and 325 Paragraph 97.34(4)(a) of the Act is replaced by the following: (a) the decision of the Canadian International Trade Tribunal or Federal Court in that action has been received by the Minister of Public Safety and Emergency Preparedness; 326 Subsection 97.47(3) of the French version of the Act is replaced by the following: Garantie pour opposition ou appel (3) Dans le cas où une personne fait opposition à une cotisation ou en interjette appel en vertu de la présente partie, le ministre accepte la garantie, dont il juge satisfaisants le montant et la forme, qui lui est donnée par cette personne ou en son nom pour le paiement d’une somme en litige. 327 (1) Subsection 97.48(1) of the English version of the Act is replaced by the following: Objection to assessment 97.48 (1) Any person who has been assessed under section 97.44 and who objects to the assessment may, within 90 days after the day the notice of the assessment is sent to the person, file with the Minister a notice of objection in the prescribed form and manner of filing setting out the reasons for the objection and all relevant facts. (2) Subsection 97.48(7) of the French version of the Act is replaced by the following: Acceptation de l’opposition (7) Le ministre peut accepter l’avis d’opposition qui n’a pas été produit selon les modalités qu’il a déterminées. (3) Subsection 97.48(10) of the Act is replaced by the following: Notice of decision (10) After reconsidering or confirming an assessment, the Minister must send to the person objecting a written notice of the Minister’s decision by registered or certified mail. 328 Section 150 of the Act is replaced by the following: Copies of documents 150 Copies of documents, including electronic documents, made under this or any other Act of Parliament prohibiting, controlling or regulating the importation or exportation of goods, that are duly certified by an officer are admissible in evidence in any proceeding taken under this Act in the same manner as if they were the originals of such documents. 329 Section 164 of the Act is amended by adding the following after subsection (2): Regulations under paragraph (1)(i) — section 3.5 (3) The regulations made under paragraph (1)(i) for the purposes of section 3.5 may distinguish among sums according to their amount and the class of goods to which those sums relate. 330 (1) Paragraphs 166(1)(a) and (b) of the Act are replaced by the following: (a) prescribing the amount or authorizing the Minister to determine the amount of any deposit, bond or other security required to be given under this Act or the regulations; and (b) prescribing the nature and the terms and conditions of any such deposit, bond or other security. (2) Subsection 166(2) of the Act is replaced by the following: Forms (2) Any deposit, bond or other security required under this Act shall be in a form satisfactory to the Minister. Coming into Force Order in council 331 Sections  302  to  330  come into force on a day or days to be fixed by order of the Governor in Council. DIVISION 21 R.S., c. C-46 Criminal Code 332 (1) Section 319 of the  Criminal Code  is amended by adding the following after subsection (2): Wilful promotion of antisemitism (2.1) Everyone who, by communicating statements, other than in private conversation, wilfully promotes antisemitism by condoning, denying or downplaying the Holocaust (a) is guilty of an indictable offence and liable to imprisonment for a term not exceeding two years; or (b) is guilty of an offence punishable on summary conviction. (2) Subsections 319(4) to (6) of the Act are replaced by the following: Defences — subsection (2.1) (3.1) No person shall be convicted of an offence under subsection (2.1) (a) if they establish that the statements communicated were true; (b) if, in good faith, they expressed or attempted to establish by an argument an opinion on a religious subject or an opinion based on a belief in a religious text; (c) if the statements were relevant to any subject of public interest, the discussion of which was for the public benefit, and if on reasonable grounds they believed them to be true; or (d) if, in good faith, they intended to point out, for the purpose of removal, matters producing or tending to produce feelings of antisemitism toward Jews. Forfeiture (4) If a person is convicted of an offence under subsection (1), (2) or (2.1) or section 318, anything by means of or in relation to which the offence was committed, on such conviction, may, in addition to any other punishment imposed, be ordered by the presiding provincial court judge or judge to be forfeited to Her Majesty in right of the province in which that person is convicted, for disposal as the Attorney General may direct. Exemption from seizure of communication facilities (5) Subsections 199(6) and (7) apply, with any modifications that the circumstances require, to subsection (1), (2) or (2.1) or section 318. Consent (6) No proceeding for an offence under subsection (2) or (2.1) shall be instituted without the consent of the Attorney General. (3) Subsection 319(7) of the Act is amended by adding the following in alphabetical order: Holocaust  means the planned and deliberate state-sponsored persecution and annihilation of European Jewry by the Nazis and their collaborators from 1933 to 1945; ( Holocauste ) DIVISION 22 Judges and Prothonotaries R.S., c. J-1 Judges Act 333 (1) The definitions  age of retirement  and  survivor  in section 2 of the  Judges Act  are replaced by the following: age of retirement  of a judge or of a prothonotary means the age, fixed by law, at which the judge or prothonotary ceases to hold office; ( mise à la retraite d’office ) survivor , in relation to a judge or to a prothonotary, means a person who was married to the judge or prothonotary at the time of the judge’s or prothonotary’s death or who establishes that he or she was cohabiting with the judge or prothonotary in a conjugal relationship at the time of the judge’s or prothonotary’s death and had so cohabited for a period of at least one year. ( survivant ) (2) Section 2 of the Act is amended by adding the following in alphabetical order: prothonotary  means a prothonotary of the Federal Court or a prothonotary of the Tax Court of Canada and includes a supernumerary prothonotary; ( protonotaire ) (3) The definition  prothonotary  in section 2 of the Act is repealed. (4) Section 2 of the Act is amended by adding the following in alphabetical order: associate judge  means an associate judge of the Federal Court or an associate judge of the Tax Court of Canada and includes a supernumerary associate judge; ( juge adjoint ) 334 Section 2.1 of the Act is replaced by the following: Application to prothonotaries 2.1 (1) Subject to subsection (2), sections 26 to 26.3, 34 and 39, paragraphs 40(1)(a) and (b), subsection 40(2), sections 41, 41.2 to 42, 43.1 to 56 and 57, paragraph 60(2)(b), subsections 63(1) and (2) and sections 64 to 66 also apply to a prothonotary. Prothonotary who made election (2) Sections 41.2, 41.3, 42 and 43.1 to 52.22 do not apply to a prothonotary who made an election under the  Economic Action Plan 2014 Act, No. 2  to continue to be deemed to be employed in the public service for the purposes of the  Public Service Superannuation Act . 335 The heading of Part I of the Act is replaced by the following: Judges and Prothonotaries 336 Paragraphs 9(a) and (b) of the Act are replaced by the following: (a) the Chief Justice of Canada, $435,600; and (b) the eight puisne judges, $403,300 each. 337 Paragraphs 10(a) to (d) of the Act are replaced by the following: (a) the Chief Justice of the Federal Court of Appeal, $371,400; (b) the other judges of the Federal Court of Appeal, $338,800 each; (c) the Chief Justice and the Associate Chief Justice of the Federal Court, $371,400 each; and (d) the other judges of the Federal Court, $338,800 each. 338 Section 10.2 of the Act is replaced by the following: Court Martial Appeal Court 10.2 The yearly salary of the Chief Justice of the Court Martial Appeal Court of Canada shall be $371,400. 339 Paragraphs 11(a) to (c) of the Act are replaced by the following: (a) the Chief Justice, $371,400; (b) the Associate Chief Justice, $371,400; and (c) the other judges, $338,800 each. 340 The Act is amended by adding the following after section 11: Tax Court of Canada prothonotaries 11.1 The yearly salaries of the prothonotaries of the Tax Court of Canada shall be 80% of the yearly salaries, calculated in accordance with section 25, of the judges referred to in paragraph 11(c). 341 Paragraphs 12(a) to (d) of the Act are replaced by the following: (a) the Chief Justice and the Associate Chief Justice of Ontario, $371,400 each; (b) the 14 Justices of Appeal, $338,800 each; (c) the Chief Justice and the Associate Chief Justice of the Superior Court of Justice, $371,400 each; and (d) the 212 other judges of the Superior Court of Justice, $338,800 each. 342 Paragraphs 13(a) to (d) of the Act are replaced by the following: (a) the Chief Justice of Quebec, $371,400; (b) the 19 puisne judges of the Court of Appeal, $338,800 each; (c) the Chief Justice, the Senior Associate Chief Justice and the Associate Chief Justice of the Superior Court, $371,400 each; and (d) the 144 puisne judges of the Superior Court, $338,800 each. 343 Paragraphs 14(a) to (d) of the Act are replaced by the following: (a) the Chief Justice of Nova Scotia, $371,400; (b) the seven other judges of the Court of Appeal, $338,800 each; (c) the Chief Justice and the Associate Chief Justice of the Supreme Court, $371,400 each; and (d) the 23 other judges of the Supreme Court, $338,800 each. 344 Paragraphs 15(a) to (d) of the Act are replaced by the following: (a) the Chief Justice of New Brunswick, $371,400; (b) the five other judges of the Court of Appeal, $338,800 each; (c) the Chief Justice and the Associate Chief Justice of the Court of Queen’s Bench, $371,400 each; and (d) the 20 other judges of the Court of Queen’s Bench, $338,800 each. 345 Paragraphs 16(a) to (d) of the Act are replaced by the following: (a) the Chief Justice of Manitoba, $371,400; (b) the six Judges of Appeal, $338,800 each; (c) the Chief Justice, the Senior Associate Chief Justice and the Associate Chief Justice of the Court of Queen’s Bench, $371,400 each; and (d) the 31 puisne judges of the Court of Queen’s Bench, $338,800 each. 346 Paragraphs 17(a) to (d) of the Act are replaced by the following: (a) the Chief Justice of British Columbia, $371,400; (b) the 12 Justices of Appeal, $338,800 each; (c) the Chief Justice and the Associate Chief Justice of the Supreme Court, $371,400 each; and (d) the 86 other judges of the Supreme Court, $338,800 each. 347 Paragraphs 18(a) to (d) of the Act are replaced by the following: (a) the Chief Justice of Prince Edward Island, $371,400; (b) the two other judges of the Court of Appeal, $338,800 each; (c) the Chief Justice of the Supreme Court, $371,400; and (d) the three other judges of the Supreme Court, $338,800 each. 348 Paragraphs 19(a) to (d) of the Act are replaced by the following: (a) the Chief Justice of Saskatchewan, $371,400; (b) the seven Judges of Appeal, $338,800 each; (c) the Chief Justice and the Associate Chief Justice of the Court of Queen’s Bench, $371,400 each; and (d) the 33 other judges of the Court of Queen’s Bench, $338,800 each. 349 Paragraphs 20(a) to (d) of the Act are replaced by the following: (a) the Chief Justice of Alberta, $371,400; (b) the 10 Justices of Appeal, $338,800 each; (c) the Chief Justice and the two Associate Chief Justices of the Court of Queen’s Bench, $371,400 each; and (d) the 70 other Justices of the Court of Queen’s Bench, $338,800 each. 350 Paragraphs 21(a) to (d) of the Act are replaced by the following: (a) the Chief Justice of Newfoundland and Labrador, $371,400; (b) the five Judges of Appeal, $338,800 each; (c) the Chief Justice and the Associate Chief Justice of the Trial Division, $371,400 each; and (d) the 18 other judges of the Trial Division, $338,800 each. 351 (1) Paragraphs 22(1)(a) and (b) of the Act are replaced by the following: (a) the Chief Justice, $371,400; and (b) the two other judges, $338,800 each. (2) Paragraphs 22(2)(a) and (b) of the Act are replaced by the following: (a) the Chief Justice, $371,400; and (b) the two other judges, $338,800 each. (3) Paragraphs 22(2.1)(a) and (b) of the Act are replaced by the following: (a) the Chief Justice, $371,400; and (b) the five other judges, $338,800 each. 352 (1) Subsection 25(1) of the Act is replaced by the following: Annual adjustment of salary 25 (1) The yearly salaries referred to in sections 9 to 22 apply in respect of the twelve-month period beginning on April 1, 2020. (2) The portion of subsection 25(2) of the Act before paragraph (a) is replaced by the following: Annual adjustment of salary (2) The salary annexed to an office of judge referred to in sections 9, 10, 10.2, 11 and 12 to 22 for the twelve-month period beginning on April 1, 2021, and for each subsequent twelve-month period, shall be the amount obtained by multiplying 353 Section 26.11 of the Act is replaced by the following: Definition of  judiciary 26.11 In sections 26 and 26.1,  judiciary  includes prothonotaries. 354 Subsections 26.4(1) and (2) of the Act are replaced by the following: Costs payable to representative of prothonotaries 26.4 (1) The Commission may identify one representative of the prothonotaries of the Federal Court and one representative of the prothonotaries of the Tax Court of Canada participating in an inquiry of the Commission to whom costs shall be paid in accordance with this section. Entitlement to payment of costs (2) The representatives identified under subsection (1) are entitled to be paid, out of the Consolidated Revenue Fund, 95% of the costs determined under subsection (3) in respect of their participation. 355 The heading before section 27 of the English version of the Act is replaced by the following: Special and Representational Allowances 356 (1) Subsections 27(1) and (1.1) of the Act are replaced by the following: Allowance for incidental expenditures actually incurred 27 (1) On and after April 1, 2020, every judge in receipt of a salary under this Act is entitled to be paid, up to a maximum of $7,500 for each year, for reasonable incidental expenditures that the fit and proper execution of the office of judge may require, to the extent that the judge has actually incurred the expenditures and is not entitled to be reimbursed for them under any other provision of this Act. Allowance for incidental expenditures by prothonotaries (1.1) On and after April 1, 2020, every prothonotary is entitled to be paid, up to a maximum of $7,500 for each year, for reasonable incidental expenditures that the fit and proper execution of the office of prothonotary may require, to the extent that the prothonotary has actually incurred the expenditures and is not entitled to be reimbursed for them under any other provision of this Act. (2) Section 27 of the Act is amended by adding the following after subsection (2): Allowance — medical or dental treatment (2.1) If a judge referred to in subsection (2) is required to travel for the purpose of receiving a non-elective medical or dental treatment that is required without delay and unavailable at or in the immediate vicinity of the place where the judge resides, the judge is entitled to be paid an allowance for reasonable expenses actually incurred while travelling for that purpose, to the extent that the judge may not be reimbursed for them under any other provision of this Act. (3) Subsection 27(6) of the Act is replaced by the following: Representational allowance (6) On and after April 1, 2020, each of the following judges is entitled to be paid, as a representational allowance, reasonable travel and other expenses actually incurred by the judge or the spouse or common-law partner of the judge in discharging the special extra-judicial obligations and responsibilities that devolve on the judge, to the extent that those expenses may not be reimbursed under any other provision of this Act and their aggregate amount does not exceed in any year the maximum amount indicated below in respect of the judge: (a) the Chief Justice of Canada, $25,000; (b) each puisne judge of the Supreme Court of Canada, $15,000; (c) the Chief Justice of the Federal Court of Appeal and each chief justice described in sections 12 to 21 as the chief justice of a province, $17,500; (d) each other chief justice referred to in sections 10 to 21, $15,000; (e) the Chief Justices of the Court of Appeal of Yukon, the Court of Appeal of the Northwest Territories, the Court of Appeal of Nunavut, the Supreme Court of Yukon, the Supreme Court of the Northwest Territories and the Nunavut Court of Justice, $15,000 each; (f) the Chief Justice of the Court Martial Appeal Court of Canada, $15,000; and (g) the Senior Judge of the Family Court, and each regional senior judge, of the Superior Court of Justice in and for the Province of Ontario, $7,500. 357 The heading before section 28 of the Act is replaced by the following: Supernumerary Judges and Prothonotaries 358 The Act is amended by adding the following after section 29: Supernumerary prothonotaries 30 (1) If a prothonotary notifies the Minister of Justice of Canada of his or her election to give up regular judicial duties and hold office only as a supernumerary prothonotary, the prothonotary shall hold the office of supernumerary prothonotary from the time notice is given until he or she reaches the age of retirement, resigns or is removed from or otherwise ceases to hold office, or until the end of five years from the date of the election, whichever occurs earlier, and shall be paid the salary annexed to that office. Restriction on election (2) An election may be made under subsection (1) only by a prothonotary (a) who has continued in judicial office for at least 15 years and whose combined age and number of years in judicial office is not less than 80; or (b) who has attained the age of 70 years and has continued in judicial office for at least 10 years. Duties of prothonotary (3) A prothonotary who has made the election referred to in subsection (1) shall hold himself or herself available to perform such special judicial duties as may be assigned to the prothonotary by the chief justice or the associate chief justice of the court to which he or she is appointed. Salary of supernumerary prothonotary (4) The salary of each supernumerary prothonotary is the salary annexed to the office of a prothonotary. Deemed election and notice (5) For the purposes of subsection (1), if a prothonotary gives notice to the Minister of Justice of Canada of the prothonotary’s election to be effective on a future day specified in the notice, being a day on which the prothonotary will be eligible to make the election, the prothonotary is, effective on that day, deemed to have elected and given notice of the election on that day. 359 Subsection 42(4) of the Act is replaced by the following: Definition of  judicial office (4) In this section,  judicial office  means the office of a judge of a superior or county court or the office of a prothonotary. 360 The definition  judicial office  in subsection 43.1(6) of the Act is replaced by the following: judicial office  includes the office of a prothonotary. ( magistrature ) 361 Subsection 50(5) of the Act is replaced by the following: Definition of  judicial office (5) In this section,  judicial office  includes the office of a prothonotary. 362 Paragraph 69(1)(a) of the Act is replaced by the following: (a) a judge of a superior court or a prothonotary, or 363 Section 71 of the Act is replaced by the following: Powers, rights or duties not affected 71 Nothing in, or done or omitted to be done under the authority of, any of sections 63 to 70 affects any power, right or duty of the House of Commons, the Senate or the Governor in Council in relation to the removal from office of a judge, a prothonotary or any other person in relation to whom an inquiry may be conducted under any of those sections. R.S., c. F-7; 2002, c. 8, s. 14 Federal Courts Act 364 The definition  federal board, commission or other tribunal  in subsection 2(1) of the  Federal Courts Act  is replaced by the following: federal board, commission or other tribunal  means any body, person or persons having, exercising or purporting to exercise jurisdiction or powers conferred by or under an Act of Parliament or by or under an order made under a prerogative of the Crown, other than the Tax Court of Canada or any of its judges or prothonotaries, any such body constituted or established by or under a law of a province or any such person or persons appointed under or in accordance with a law of a province or under section 96 of the  Constitution Act, 1867 ; ( office fédéral ) 365 Subsection 5(1) of the Act is replaced by the following: Constitution of Federal Court of Appeal 5 (1) The Federal Court of Appeal consists of a chief justice called the Chief Justice of the Federal Court of Appeal, who is the president of the Federal Court of Appeal, and 14 other judges. 366 (1) Section 12 of the Act is amended by adding the following after subsection (1): Number of prothonotaries (2) The Governor in Council may, by regulation, fix the number of prothonotaries that may be appointed under subsection (1). Supernumerary prothonotaries (2.1) For each office of prothonotary of the Federal Court, there is an additional office of supernumerary prothonotary that a prothonotary of the Federal Court may elect under the  Judges Act  to hold. (2) Section 12 of the Act is amended by adding the following after subsection (4): Workload — supernumerary prothonotaries (5) The Governor in Council may, by regulation, fix the workload of a supernumerary prothonotary as a percentage of the workload of a prothonotary. R.S., c. T-2 Tax Court of Canada Act 367 Paragraph 4(1)(c) of the  Tax Court of Canada Act  is replaced by the following:   (c) not more than 23 other judges. 368 The Act is amended by adding the following after section 11: Prothonotaries Prothonotaries 11.1 (1) The Governor in Council may appoint as prothonotaries of the Court any fit and proper persons who are barristers or advocates in a province and who are, in the opinion of the Governor in Council, necessary for the efficient performance of the work of that court that, under the rules of the Court, is to be performed by them. Number of prothonotaries (2) The Governor in Council may, by regulation, fix the number of prothonotaries that may be appointed under subsection (1). Supernumerary prothonotaries (3) For each office of prothonotary there shall be the additional office of supernumerary prothonotary that a prothonotary of the Court may elect under the  Judges Act  to hold. Powers and duties (4) The powers, duties and functions of the prothonotaries shall be determined by the rules of the Court. Salary, allowances and annuities (5) Each prothonotary shall be paid a salary, and the allowances and annuities, provided for under the  Judges Act . Workload — supernumerary prothonotaries (6) The Governor in Council may, by regulation, fix the workload of a supernumerary prothonotary as a percentage of the workload of a prothonotary. Immunity from liability (7) A prothonotary shall have the same immunity from liability as a judge of the Court. Term of office (8) A prothonotary shall hold office during good behaviour but may be removed by the Governor in Council for cause. Cessation of office (9) A prothonotary shall cease to hold office on becoming 75 years old. 369 Subsection 20(1.1) of the Act is amended by striking out “and” at the end of paragraph (k), by adding “and” at the end of paragraph (l) and by adding the following after paragraph (l): (m) empowering a prothonotary to exercise any jurisdiction or powers, even though the jurisdiction or powers may be of a judicial nature. 370 Paragraph 22(1)(c) of the Act is replaced by the following: (c) three judges and one prothonotary of the Court that are designated from time to time by the Chief Justice; Terminology Changes Replacement of “prothonotary” and “prothonotaries” 371 Every reference to “prothonotary” and “prothonotaries” is replaced by a reference to “associate judge” and “associate judges”, respectively, in the following provisions: (a) in the  Federal Courts Act , (i) the definition  federal board, commission or other tribunal  in subsection 2(1), (ii) section 12 and the heading before it, (iii) paragraph 45.1(1)(b), and (iv) paragraphs 46(1)(h) and (i); (b) in the  Garnishment, Attachment and Pension Diversion Act , (i) paragraph (a) of the definition  salary  in section 4, and (ii) section 5; (c) in the  Judges Act , (i) the definitions  age of retirement  and  survivor  in section 2, (ii) section 2.1, (iii) the heading of Part I, (iv) section 10.1, (v) section 11.1, (vi) section 26.11, (vii) subsection 26.3(3), (viii) subsections 26.4(1) and (3), (ix) subsection 27(1.1), (x) the heading before section 28, (xi) section 30, (xii) subsection 42(4), (xiii) the definition  judicial office  in subsection 43.1(6), (xiv) subsection 50(5), (xv) paragraph 69(1)(a), and (xvi) section 71; (d) in the  Tax Court of Canada Act , (i) section 11.1 and the heading before it, (ii) paragraph 20(1.1)(m), and (iii) paragraph 22(1)(c); and (e) subsection 13(4) of the  Expenditure Restraint Act . Transitional Provisions Prothonotaries 372 For greater certainty, every person who, immediately before the day on which this section comes into force, holds office as prothonotary of the Federal Court, supernumerary prothonotary of the Federal Court, prothonotary of the Tax Court of Canada or supernumerary prothonotary of the Tax Court of Canada continues in office as associate judge of the Federal Court, supernumerary associate judge of the Federal Court, associate judge of the Tax Court of Canada or supernumerary associate judge of the Tax Court of Canada, as the case may be. Judges Act 373 For greater certainty, for the purposes of the  Judges Act , nothing in section  371  of this Act affects the number of years during which a person who held office as prothonotary, as defined in that Act as it read immediately before the day on which this section comes into force, has continued in judicial office. Tax Court of Canada Act 374 Despite paragraph 22(1)(c) of the  Tax Court of Canada Act , the rules committee referred to in that Act may exercise its powers and perform its duties without the designation, as a member of the rules committee, of a person appointed under section 11.1 of that Act until a person is first appointed under that section. Coordinating Amendments Bill C-9 375 (1) Subsections (2) to (10) apply if Bill C-9, introduced in the 1st session of the 44th Parliament and entitled  An Act to amend the Judges Act  (in this section referred to as the “other Act”), receives royal assent. (2) The reference to “Minister of Justice of Canada” is replaced with “Minister” in section 30 of the  Judges Act . (3) If section 2 of the other Act comes into force before subparagraph  371 (c)(ii) of this Act, then subsection 2.1(1) of the  Judges Act  is replaced by the following: Application to prothonotaries 2.1 (1) Subject to subsection (2), sections 26 to 26.‍3, 34 and 39, paragraphs 40(1)‍(a) and (b), subsection 40(2), sections 41, 41.‍2 to 42, 43.‍1 to 56 and 57, paragraph 60(2)‍(b) and Part IV also apply to a prothonotary. (4) If subparagraph  371 (c)(ii) of this Act comes into force before section 2 of the other Act, then subsection 2.1(1) of the  Judges Act  is replaced by the following: Application to associate judges 2.1 (1) Subject to subsection (2), sections 26 to 26.‍3, 34 and 39, paragraphs 40(1)‍(a) and (b), subsection 40(2), sections 41, 41.‍2 to 42, 43.‍1 to 56 and 57, paragraph 60(2)‍(b) and Part IV also apply to an associate judge. (5) If section 2 of the other Act comes into force on the same day as subparagraph  371 (c)(ii) of this Act, then that subparagraph  371 (c)(ii) is deemed to have come into force before that section 2 and subsection (4) applies as a consequence. (6) If section 10 of the other Act comes into force before section  362  of this Act, then (a) that section  362  and section  363  of this Act are deemed never to have come into force and are repealed; (b) section 79 of the  Judges Act  is replaced by the following: Definition of  judicial office 79 In this Division,  judicial office  includes the office of a prothonotary. (c) paragraph  371 (c) of this Act is amended by adding “and” after subparagraph (xiv) and by replacing subparagraphs (xv) and (xvi) with the following: (xv) section 79; (7) If section  362  of this Act comes into force before section 10 of the other Act and that section 10 comes into force before subparagraph  371 (c)(xv) of this Act, then (a) section 79 of the  Judges Act  is replaced by the following: Definition of  judicial office 79 In this Division,  judicial office  includes the office of a prothonotary. (b) paragraph  371 (c) of this Act is amended by adding “and” after subparagraph (xiv) and by replacing subparagraphs (xv) and (xvi) with the following: (xv) section 79; (8) If section 10 of the other Act comes into force on the same day as section  362  of this Act, then that section 10 is deemed to have come into force before that section  362  and subsection (6) applies as a consequence. (9) If paragraph  371 (c) of this Act comes into force before section 12 of the other Act, then section 79 of the  Judges Act  is replaced by the following: Definition of  judicial office 79 In this Division,  judicial office  includes the office of an associate judge. (10) If section 12 of the other Act comes into force on the same day as paragraph  371 (c) of this Act, then that paragraph  371 (c) is deemed to have come into force before that section 12 and subsection (9) applies as a consequence. Coming into Force Order in council 376 Subsections  333 (3) and (4) and sections  371  to  373  come into force on a day to be fixed by order of the Governor in Council. DIVISION 23 2001, c. 27 Immigration and Refugee Protection Act Amendments to the Act 377 (1) Paragraph 10.3(1)(a) of the French version of the  Immigration and Refugee Protection Act  is replaced by the following: a) les catégories auxquelles le paragraphe 10.1(1) s’applique; (2) Paragraphs 10.3(1)(h) to (j) of the Act are replaced by the following: (h) the basis on which an eligible foreign national may be ranked; (h.1) subject to subsection (1.01), the establishment of categories of eligible foreign nationals for the purposes of ranking, which groupings may consist of (i) all eligible foreign nationals, (ii) eligible foreign nationals who are eligible to be members of a class referred to in an instruction given under paragraph (a), or (iii) eligible foreign nationals who are eligible to be members of a category established in an instruction given under paragraph (h.2); (h.2) the establishment of categories for the purposes of ranking and the criteria for eligibility to be a member of a category; (i) the rank within a grouping that an eligible foreign national must occupy to be invited to make an application in respect of a class referred to in an instruction given under paragraph (a); (j) the number of invitations that may be issued within a specified period in respect of a grouping; (j.1) the class referred to in an instruction given under paragraph (a) in respect of which an eligible foreign national who is invited to make an application must apply, if the foreign national is eligible to be a member of more than one class; (3) Subsection 10.3(2) of the Act is replaced by the following: Category — condition (1.01) An instruction given under paragraph (1)(h.1) must not establish a category in respect of which a public consultation process referred to in subsection 10.5(1) has not been given the opportunity to provide advice and recommendations. Category — economic goal (1.1) If the Minister establishes a category in an instruction given under paragraph (1)(h.2), the Minister shall set out, in the instruction, the economic goal that the Minister seeks to support in establishing the category. Clarification (2) For greater certainty, an instruction given under paragraph (1)(j) may provide that the number of invitations that may be issued in any specified period in respect of a grouping be zero. 377.1 The Act is amended by adding the following after section 10.4: Consultation process 10.5 (1) For the purpose of establishing categories of eligible foreign nationals under subparagraph 10.3(1)(h.1)(iii), the Minister must engage in a public consultation process with stakeholders, including provinces and territories, industry, unions, employers, workers, worker advocacy groups, settlement provider organizations and immigration researchers and practitioners, to obtain information, advice and recommendations in respect of the labour market conditions, including occupations expected to face shortage conditions, as well as on how categories can be formed to meet economic goals. Advice and recommendations (2) The advice and recommendations from the public consultation process must be based on written  submissions  provided by relevant industry members and stakeholders. Report (3) The Minister shall cause to be tabled before each House of Parliament, not later than the fifth sitting day of that House after January 31 following the end of each fiscal year, a report containing the list of the categories of eligible foreign nationals established in an instruction made under paragraph 10.3(1)(h.1) and the selection criteria and the process applied for the establishment of those categories. Referral (4) After it is tabled, the report stands referred to the committee of the Senate, the House of Commons or both Houses of Parliament that may be designated or established for the purpose of reviewing the report. 378 (1) Subsection 11.2(1) of the Act is replaced by the following: Visa or other document not to be issued 11.2 (1) An officer may not issue a visa or other document in respect of an application for permanent residence to a foreign national who was issued an invitation under Division 0.1 to make that application if — at the time the invitation was issued or at the time the officer received their application — the foreign national (a) did not meet the criteria set out in an instruction given under paragraph 10.3(1)(e); (b) did not have the qualifications on the basis of which they were ranked under an instruction given under paragraph 10.3(1)(h) and were issued the invitation; or (c) did not meet the criteria for membership in a category that was established in an instruction given under paragraph 10.3(1)(h.2), if they were issued an invitation on the basis that they were eligible to be a member of that category. (2) Paragraph 11.2(2)(a) of the Act is replaced by the following: (a) the foreign national did not meet the criteria set out in an instruction given under paragraph 10.3(1)(e) — or they did not have the qualifications on the basis of which they were ranked under an instruction given under paragraph 10.3(1)(h) or did not meet the criteria for membership in a category that was established in an instruction given under paragraph 10.3(1)(h.2) — because the foreign national’s birthday occurred after the invitation was issued; or (3) Paragraph 11.2(2)(b) of the Act is amended by striking out “and” at the end of subparagraph (i) and by adding the following after that subparagraph: (i.1) they met the criteria for membership of a category established in an instruction given under paragraph 10.3(1)(h.2), if they were issued the invitation on the basis that they were eligible to be a member of that category, and 379 Subsection 94(2) of the Act is amended by adding the following after paragraph (a): (a.1) any instructions given under paragraph 10.3(1)(h.2) that establish a category of eligible foreign nationals, the economic goal sought to be supported in establishing the category and the number of foreign nationals invited to make an application for permanent residence in respect of the category; DIVISION 24 R.S., c. O-9 Old Age Security Act Amendment to the Act 380 Subparagraph (c)(i.1) of the definition  income  in section 2 of the  Old Age Security Act  is replaced by the following: (i.1) the amount of the payment under the program referred to in section 275 of the  Budget Implementation Act, 2021, No. 1 , Coming into Force June 29, 2021 381 This Division is deemed to have come into force on June 29, 2021. DIVISION 25 COVID-19 Benefits Adjustments 2020, c. 5, s. 8 Canada Emergency Response Benefit Act 382 Subparagraph 6(1)(b)(ii) of the  Canada Emergency Response Benefit Act  is replaced by the following: (ii) benefits , as defined in subsection 2(1) of the  Employment Insurance Act , or an employment insurance emergency response benefit referred to in section 153.7 of that Act, 383 The Act is amended by adding the following after section 14: Receipt of benefits, allowances or money 15 (1) If, for any four-week period, the Minister determines that a worker received an income support payment for which they were not eligible by reason only that they received one or more payments of benefits, allowances or money referred to in subparagraph 6(1)(b)(ii) or (iii), the Minister is deemed to have determined under subsection 12(2) that the amount that the worker must repay under subsection 12(1) is the amount determined by the formula $2,000 × (A ÷ 4) where A is the number of weeks for which the worker received such benefits, allowances or money during that four-week period. Non-application (2) Subsection (1) does not apply in respect of an employment insurance emergency response benefit received by the worker if the Canada Employment Insurance Commission informs the Minister that subsection (1) should not apply in respect of that benefit and, if the Commission does so, the worker is, despite subparagraph 6(1)(b)(ii), deemed to have been eligible to receive the income support payment. 2020, c. 7 Canada Emergency Student Benefit Act 384 The  Canada Emergency Student Benefit Act  is amended by adding the following after section 15: Receipt of benefits, allowances or money 15.1 (1) If, for any four-week period, the Minister determines that a student received a Canada emergency student benefit for which they were not eligible by reason only that they received one or more payments of benefits, allowances or money referred to in subparagraph 6(1)(b)(ii) or (iii), the Minister is deemed to have determined under subsection 13(2) that the amount that the worker must repay under subsection 13(1) is, despite subsection 13(1), the amount determined by the formula A × (B ÷ 4) where A is (a) $2,000, in the case of a student with a dependant or a student with a disability, and (b) $1,250, in any other case; and B is the number of weeks for which the student received such benefits, allowances or money during that four-week period. Non-application (2) Subsection (1) does not apply in respect of an employment insurance emergency response benefit received by the student if the Canada Employment Insurance Commission informs the Minister that subsection (1) should not apply in respect of that benefit and, if the Commission does so, the student is, despite subparagraph 6(1)(b)(ii), deemed to have been eligible to receive the income support payment. 1996, c. 23 Employment Insurance Act 385 Section 153.9 of the  Employment Insurance Act  is amended by adding the following after subsection (4): Receipt of income support payment (5) If, for any week, a claimant received an employment insurance emergency response benefit for which they were not eligible by reason only of paragraph (2)(c), the claimant, despite that paragraph, is deemed to have been eligible for the benefit unless the Commission has, under subsection 15(2) of the  Canada Emergency Response Benefit Act , informed the  Minister , as defined in section 2 of that Act, that subsection 15(1) of that Act should not apply in respect of the claimant. Receipt of Canada emergency student benefit (6) If, for any week, a claimant received an employment insurance emergency response benefit for which they were not eligible by reason only of paragraph (2)(d), the claimant, despite that paragraph, is deemed to have been eligible for the benefit unless the Commission has, under subsection 15.1(2) of the  Canada Emergency Student Benefit Act , informed the  Minister , as defined in section 2 of that Act, that subsection 15.1(1) of that Act should not apply in respect of the claimant. Coming into Force March 15, 2020 386 Section 382 is deemed to have come into force on March 15, 2020. DIVISION 26 1996, c. 23 Employment Insurance Act Amendments to the Act 387 (1) The definition  employment benefits  in subsection 2(1) of the  Employment Insurance Act  is repealed. (2) The definition  benefits  in subsection 2(1) of the Act is replaced by the following: benefits  means unemployment benefits payable under Part I, VII.1 or VIII; ( prestation ) (3) Subsection 2(1) of the Act is amended by adding the following in alphabetical order: employment support measure  means a measure established under section 59; ( mesure de soutien à l’emploi ) 388 (1) Paragraph 5(1)(e) of the Act is replaced by the following: (e) employment in Canada of an individual as the sponsor or co-ordinator of an employment support measure other than one referred to in paragraph 59(c) or (d). (2) Paragraph 5(6)(f) of the Act is replaced by the following: (f) any employment provided under regulations made under section 24 or under an employment support measure other than one referred to in paragraph 59(c) or (d). 389 Paragraph 8(2)(c) of the Act is replaced by the following: (c) receiving assistance under an employment support measure other than one referred to in paragraph 59(c) or (d); or 390 Subsection 19(4) of the Act is replaced by the following: Earnings and allowances from employment support measures, courses and programs (4) Earnings from employment under an employment support measure other than one referred to in paragraph 59(c) or (d) and earnings or allowances payable to a claimant for attending a course or program of instruction or training shall not be deducted under this section except in accordance with the regulations. 391 The heading before section 25 of the Act is replaced by the following: Courses, Programs and Employment Support Measures 392 (1) Paragraph 25(1)(a) of the Act is replaced by the following: (a) attending a course or program of instruction or training — at the claimant’s own expense, under an employment support measure referred to in paragraph 59(a) or under a measure that is the subject of an agreement under section 63 — to which the Commission, or an authority that the Commission designates, has referred the claimant; or (2) Subparagraph 25(1)(b)(i) of the Act is replaced by the following: (i) for which assistance has been provided for the claimant under a prescribed employment support measure — other than one referred to in paragraph 59(a) or (c) — or a prescribed measure that is the subject of an agreement under section 63, and 393 Section 26 of the Act is replaced by the following: Benefits are not earnings 26 For the purposes of this Part, Part IV, the  Income Tax Act  and the  Canada Pension Plan , benefits paid to a claimant while employed under an employment support measure — other than one referred to in paragraph 59(c) or (d) — or under a measure that is the subject of an agreement under section 63 are not earnings from employment. 394 Paragraph 27(1.1)(a) of the Act is replaced by the following: (a) the Commission or an authority that the Commission designates has, with the agreement of the claimant, referred the claimant to a course or program of instruction or training or to any other employment activity for which assistance has been provided under an employment support measure other than one referred to in paragraph 59(c); and 395 The heading of Part II of the Act is replaced by the following: Employment Support Measures and National Employment Service 396 Section 56 of the Act is replaced by the following: Purpose 56 The purpose of this Part is to help maintain a sustainable employment insurance system through the establishment of employment support measures and the maintenance of a national employment service. 397 (1) The portion of subsection 57(1) of the Act before paragraph (a) is replaced by the following: Guidelines 57 (1) Employment support measures under this Part shall be established in accordance with the following guidelines: (2) Paragraph 57(1)(a) of the French version of the Act is replaced by the following: a) l’harmonisation des mesures avec les projets d’emploi provinciaux en vue d’éviter tout double emploi et tout chevauchement; (3) Paragraph 57(1)(d.1) of the Act is replaced by the following: (d.1) availability of assistance under the measures in either official language where there is significant demand for that assistance in that language; (4) The portion of paragraph 57(1)(e) of the Act before subparagraph (i) is replaced by the following: (e) commitment by persons receiving assistance under the measures to (5) Paragraph 57(1)(f) of the Act is replaced by the following: (f) implementation of the measures within a framework for evaluating their success in assisting persons to obtain or keep employment. (6) Subsections 57(2) and (3) of the Act are replaced by the following: Working in concert and consultations (2) To give effect to the purpose and guidelines of this Part, the Commission shall work in concert with provincial governments and consult with workers and employers to align employment support measures with labour market needs. 398 Paragraphs 58(a) and (b) of the Act are replaced by the following: (a) an insured person who requests assistance under an employment support measure and, when requesting the assistance, is a person for whom a benefit period is established or whose benefit period has ended within the previous 60 months or a person who paid, in at least 3 of the last 10 years, employee’s premiums that did not entitle them to a refund under subsection 96(4); and (b) an insured person who requests assistance under an employment support measure and, when requesting assistance, is a person who was in receipt of the employment insurance emergency response benefit within the previous 60 months. 399 Section 59 of the Act is replaced by the following: Employment support measures 59 The Commission may establish employment support measures to help insured participants and other workers, including workers in groups underrepresented in the labour market, to obtain or keep employment, including measures to (a) provide insured participants with courses or programs of instruction or training; (b) provide insured participants with employment opportunities or provide employment support; (c) provide workers with employment assistance services; and (d) support research, innovation or partnerships related to helping workers to prepare for, obtain or keep employment and to be productive participants in the labour market. 400 Subsections 60(4) and (5) of the Act are repealed. 401 Sections 61 and 62 of the Act are replaced by the following: Financial assistance 61 The Commission may, in accordance with terms and conditions approved by the Treasury Board, provide financial assistance for the purpose of implementing employment support measures. Agreements for administering employment support measures 62 The Commission may, with the approval of the Minister, enter into an agreement or arrangement for the administration of employment support measures on its behalf by a department, board or agency of the Government of Canada, another government or government agency in Canada or any other public or private organization. 402 Paragraphs 63(1)(a) and (b) of the Act are replaced by the following: (a) any costs of measures implemented by the government, government agency or organization that are consistent with the purpose and guidelines of this Part; and (b) any administration costs that the government, government agency or organization incurs in implementing the measures. 403 Section 64 of the Act is replaced by the following: No appeal 64 A decision of the Commission made in relation to employment support measures, other than a decision under section 65.1, is not subject to review under section 112. 404 (1) Paragraph 75(d) of the Act is replaced by the following: (d) received as repayments of overpayments by the Commission under section 61 for employment support measures authorized by Part II; (2) Paragraph 75(e) of the French version of the Act is replaced by the following: e) reçues à titre de remboursement de versements excédentaires faits par la Commission aux termes d’accords conclus au titre de l’article 63; 405 Paragraph 77(1)(b) of the Act is replaced by the following: (b) all amounts paid under section 61 for employment support measures; Transitional Provision Agreements or arrangements 406 The  Employment Insurance Act , as it read immediately before the day on which this Division comes into force, continues to apply to agreements or arrangements entered into under Part II of that Act that are in force on that day. R.S., c. 1 (5th Supp.) Consequential Amendment to the  Income Tax Act 407 Subparagraph 56(1)(r)(iii) of the  Income Tax Act  is amended by adding “and” at the end of clause (A) and by repealing clause (B). DIVISION 27 Benefits Related to Employment 1996, c. 23 Employment Insurance Act Amendments to the Act 408 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 28, 2023, (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). 409 Schedule V to the Act is replaced by the Schedule V set out in Schedule 3 to this Act. 410 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)) Transitional Provision Continued application — before September 25, 2022 411 Schedule V to the  Employment Insurance Act , as it read immediately before September 25, 2022, continues to apply in respect of a  claimant  whose  benefit period , as those terms are defined in subsection 2(1) of that Act, begins before September 25, 2022. 2021, c. 23 Budget Implementation Act, 2021, No. 1 412 The  Budget Implementation Act, 2021, No. 1  is amended by adding the following after section 350: Transitional Provisions Continued application — before September 25, 2022 350.1 (1) Subsection 35(6), paragraph 35(7)(g) and section 36 of the former Regulations continue to apply in respect of a claimant’s earnings if, but for this subsection, the earnings would be allocated under subsection 36(9) or (10) of the new Regulations to a number of weeks the first week of which falls within the period beginning on September 26, 2021 and ending on September 24, 2022. Definitions (2) The following definitions apply in this section. claimant  has the same meaning as in subsection 2(1) of the  Employment Insurance Act . ( prestataire ) earnings  means the earnings referred to in subsections 36(9) and (10) of the new Regulations. ( rémunération ) former Regulations  means the  Employment Insurance Regulations  as they read immediately before September 25, 2022. ( ancien règlement ) new Regulations  means the  Employment Insurance Regulations  as they read on September 25, 2022. ( nouveau règlement ) Coordinating Amendments Bill C-8 413 (1) Subsections (2) to (4) apply if Bill C-8, introduced in the 1st session of the 44th Parliament and entitled the  Economic and Fiscal Update Implementation Act, 2021  (in this section referred to as the “other Act”), receives royal assent. (2) If section 47 of the other Act comes into force before section  408  of this Act, then (a) sections  408  and  410  of this Act are deemed never to have come into force and are repealed; and (b) subparagraph 12(2.3)(a)(i) of the  Employment Insurance Act  is replaced by the following: (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 28, 2023, (3) If section  408  of this Act comes into force before section 47 of the other Act, then sections 47 and 48 of the other Act are deemed never to have come into force and are repealed. (4) If section 47 of the other Act comes into force on the same day as section  408  of this Act, then sections 47 and 48 of the other Act are deemed never to have come into force and are repealed. Coming into Force September 25, 2022 414 (1) Sections  409  and  411  come into force, or are deemed to have come into force, on September 25, 2022. Royal assent or September 25, 2022 (2) Section  412  comes into force on the day on which this Act receives royal assent or, if that day is after September 25, 2022, is deemed to have come into force on September 25, 2022. DIVISION 28 R.S., c. C-8 Canada Pension Plan Amendments to the Act 415 The definition  contributory period  in subsection 2(1) of the  Canada Pension Plan  is replaced by the following: contributory period  of a contributor has, subject to paragraph 44(2)(b) and subsections 44(5) and 56(5), the meaning assigned by section 49; ( période cotisable ) 416 (1) Paragraph 44(1)(h) of the Act is replaced by the following: (h) a post-retirement disability benefit shall be paid to a beneficiary of a retirement pension who has not reached 65 years of age and is disabled if (i) the beneficiary has made base contributions for not less than the minimum qualifying period and that period ends after 2018, (ii) the beneficiary is a contributor to whom a post-retirement disability benefit would have been payable at the time the contributor is deemed to have become disabled if an application for a post-retirement disability benefit had been received before the application was actually received, or (iii) the beneficiary is a contributor to whom a post-retirement disability benefit would have been payable at the time the contributor is deemed to have become disabled if a division of unadjusted pensionable earnings that was made under section 55 or 55.1 had not been made. (2) The portion of subsection 44(4) of the Act before paragraph (c) is replaced by the following: Calculation of minimum qualifying period — post-retirement disability benefit (4) For the purposes of paragraph (1)(h) and, if a post-retirement disability benefit is payable to a contributor, paragraph (1)(e), the contributor is deemed to have made base contributions for not less than the minimum qualifying period only if the contributor has made base contributions during their contributory period on earnings that are not less than the contributor’s basic exemption, calculated without regard to subsection 20(2), (a) for at least four of the last six calendar years included either wholly or partly in the contributor’s contributory period; (b) for at least 25 calendar years included either wholly or partly in the contributor’s contributory period, of which at least three are in the last six calendar years included either wholly or partly in the contributor’s contributory period; or (3) Section 44 of the Act is amended by adding the following after subsection (4): Contributory period — post-retirement disability benefit (5) For the purposes of subsection (4), the contributory period of a contributor is the period (a) commencing when they reach 18 years of age, and (b) ending with the month in which they are determined to have become disabled for the purpose of paragraph (1)(h), but excluding (c) any month that was excluded from the contributor’s contributory period under this Act or under a provincial pension plan by reason of disability, and (d) in relation to any benefits payable under this Act for any month after December 1977, any month for which the contributor was a family allowance recipient in a year for which the contributor’s base unadjusted pensionable earnings are less than the contributor’s basic exemption for the year, calculated without regard to subsection 20(2). 417 The portion of paragraph 49(b) of the Act before subparagraph (i) is replaced by the following: (b) where a benefit other than a disability pension or a post-retirement disability benefit commences after the end of 1986, with the earliest of 418 (1) The portion of paragraph (a) of the description of G in section 51.1 of the Act before the formula is replaced by the following: (a) the lesser of 1 and the number determined by the formula (2) The description of M7 in section 51.1 of the Act is replaced by the following: M7 is the number of months in the contributor’s first additional contributory period in the year in which they were deemed to have become disabled that are before the month following the month in which they were deemed to have become disabled; and (3) Section 51.1 of the Act is renumbered as subsection 51.1(1) and is amended by adding the following: Year in which first additional contributory period begins (2) For the purposes of the descriptions of A to F in subsection (1), if the contributor’s first additional contributory period begins in the six years before the year in which they were deemed to have become disabled, the Year’s Maximum Pensionable Earnings for the year in which their first additional contributory period begins is replaced by the prorated portion determined by the formula A x (M ÷ 12) where A is the Year’s Maximum Pensionable Earnings for the year in which the contributor’s first additional contributory period begins; and M is the number of months in that year that are included in the contributor’s first additional contributory period. 419 (1) The portion of paragraph (a) of the description of G in section 51.2 of the Act before the formula is replaced by the following: (a) the lesser of 1 and the number determined by the formula (2) The description of M7 in section 51.2 of the Act is replaced by the following: M7 is the number of months in the contributor’s second additional contributory period in the year in which they were deemed to have become disabled that are before the month following the month in which they were deemed to have become disabled; and (3) Section 51.2 of the Act is renumbered as subsection 51.2(1) and is amended by adding the following: Year in which second additional contributory period begins (2) For the purposes of the descriptions of A to F in subsection (1), if the contributor’s second additional contributory period begins in the six years before the year in which they were deemed to have become disabled, the Year’s Maximum Pensionable Earnings for the year in which their second additional contributory period begins is replaced by the prorated portion determined by the formula A x (M ÷ 12) where A is the Year’s Maximum Pensionable Earnings for the year in which the contributor’s second additional contributory period begins; and M is the number of months in that year that are included in the contributor’s second additional contributory period. 420 Section 53.3 of the Act is amended by adding the following after subsection (4): Year in which first additional contributory period begins (5) For the purposes of the descriptions of A to E in subsection (1), if the contributor’s first additional contributory period begins in the five years before the year in which they became a family allowance recipient, the Year’s Maximum Pensionable Earnings for the year in which their first additional contributory period begins is replaced by the prorated portion determined by the formula A x (M ÷ 12) where A is the Year’s Maximum Pensionable Earnings for the year in which the contributor’s first additional contributory period begins; and M is the number of months in that year that are included in the contributor’s first additional contributory period. 421 Section 53.4 of the Act is amended by adding the following after subsection (3): Year in which second additional contributory period begins (4) For the purposes of the descriptions of A to E in subsection (1), if the contributor’s second additional contributory period begins in the five years before the year in which they became a family allowance recipient, (a) the Year’s Maximum Pensionable Earnings for the year in which their second additional contributory period begins is replaced by the prorated portion determined by the formula A x (M ÷ 12) where A is the Year’s Maximum Pensionable Earnings for the year in which the contributor’s second additional contributory period begins, and M is the number of months in that year that are included in the contributor’s second additional contributory period; and (b) the Year’s Additional Maximum Pensionable Earnings for the year in which their second additional contributory period begins is replaced by the prorated portion determined by the formula A x (M ÷ 12) where A is the Year’s Additional Maximum Pensionable Earnings for the year in which the contributor’s second additional contributory period begins, and M is the number of months in that year that are included in the contributor’s second additional contributory period. Coming into Force Non-application — subsection 114(2) of  Canada Pension Plan 422 (1) Subsection 114(2) of the  Canada Pension Plan  does not apply in respect of the amendments to that Act contained in this Division. Order in council (2) This Division comes into force, in accordance with subsection 114(4) of the  Canada Pension Plan , on a day to be fixed by order of the Governor in Council. DIVISION 29 Medical Leave with Pay 2021, c. 27 An Act to amend the Criminal Code and the Canada Labour Code 423 (1) Subsection 7(1) of  An Act to amend the Criminal Code and the Canada Labour Code  is amended by replacing the subsection 239(1.2) that it enacts with the following: Leave with pay (1.2) Subject to subsection (1.21) and the regulations, an employee earns, as of the first day on which this subsection applies to the employee, (a) after completing 30 days of continuous employment with an employer, three days of medical leave of absence with pay; and (b) following the period of 30 days referred to in paragraph (a), at the beginning of each month after completing one month of continuous employment with the employer, one day of medical leave of absence with pay. Maximum of 10 days (1.21) Subject to the regulations, an employee is entitled to earn up to 10 days of medical leave of absence with pay in a calendar year. (2) Subsection 7(1) of the Act is amended by replacing the subsection 239(1.4) that it enacts with the following: Annual carry forward (1.4) Subject to the regulations, each day of medical leave of absence with pay that an employee does not take in a calendar year is to be carried forward to January 1 of the following calendar year and decreases, by one, the maximum number of days that can be earned in that calendar year under subsection (1.21). (3) Subsection 7(1) of the Act is amended by replacing the subsections 239(1.6) and (2) that it enacts with the following: Certificate (2) The employer may, in writing and no later than 15 days after the return to work of an employee who has taken a medical leave of absence of at least five consecutive days, require the employee to provide a certificate issued by a health care practitioner certifying that the employee was incapable of working for the period of their medical leave of absence. (4) Subsection 7(2) of the Act is amended by amending the subsection 239(13) that it enacts by striking out “and” at the end of paragraph (a) and by replacing paragraph (b) with the following: (b) modifying subsection (1.2), (1.21) or (1.4) if, in the opinion of the Governor in Council, employees or classes of employees will, despite the modification, earn periods of medical leave of absence with pay that are substantially equivalent to the period provided for in subsection (1.21); and (c) providing for employees or classes of employees to earn periods of medical leave of absence with pay other than in accordance with subsection (1.2) if, in the opinion of the Governor in Council, the periods of medical leave of absence with pay are substantially equivalent to the period provided for in subsection (1.21). (5) Subsection 7(2) of the Act is amended by adding, after the subsection 239(13) that it enacts, the following: Application of section 189 (14) Section 189 applies for the purposes of this Division. 424 The Act is amended by adding the following after section 7: 7.1 The Act is amended by adding the following after section 239: Application — 100 or more employees 239.001 The provisions of this Division respecting the medical leave of absence with pay apply to an employer and its employees beginning on the first day on which, as of the day on which this section comes into force, the employer has 100 or more employees, even if the number of employees falls below 100 after that first day. 425 (1) Subsection 8(2) of the Act is replaced by the following: Order in council or December 1, 2022 (2) Sections 6 and 7 come into force on a day to be fixed by order of the Governor in Council, but no later than December 1, 2022. (2) Section 8 of the Act is amended by adding the following after subsection (3): Order in council (4) Section 7.1 comes into force on a day to be fixed by order of the Governor in Council. R.S., c. L-2 Related Amendment to the Canada Labour Code 426 Section 239.001 of the  Canada Labour Code  is repealed. Transitional Provision Personal leave 427 Paragraph 206.6(1)(a) of the  Canada Labour Code , as it read immediately before the day on which section 6 of  An Act to amend the Criminal Code and the Canada Labour Code , chapter 27 of the Statutes of Canada, 2021, comes into force, continues to apply to every employer and its employees to which section 239.001 of the  Canada Labour Code , as enacted by section 7.1 of  An Act to amend the Criminal Code and the Canada Labour Code , chapter 27 of the Statutes of Canada, 2021, does not apply, until the day on which section  426  of this Act comes into force. Coordinating Amendments 2021, c. 27 428 (1) In this section,  other Act  means  An Act to amend the Criminal Code and the Canada Labour Code , chapter 27 of the Statutes of Canada, 2021. (2) If section 7 of the other Act comes into force before section  423  of this Act, then (a) sections  423  to  427  and  429  of this Act are deemed never to have come into force and are repealed; (b) subsection 239(1.2) of the  Canada Labour Code  is replaced by the following: Leave with pay (1.2) Subject to subsection (1.21) and the regulations, an employee earns, as of the day on which this subsection comes into force, (a) after completing 30 days of continuous employment with an employer, three days of medical leave of absence with pay; and (b) following the period of 30 days referred to in paragraph (a), at the beginning of each month after completing one month of continuous employment with the employer, one day of medical leave of absence with pay. Maximum of 10 days (1.21) Subject to the regulations, an employee is entitled to earn up to 10 days of medical leave of absence with pay in a calendar year. (c) subsection 239(1.4) of the  Canada Labour Code  is replaced by the following: Annual carry forward (1.4) Subject to the regulations, each day of medical leave of absence with pay that an employee does not take in a calendar year is to be carried forward to January 1 of the following calendar year and decreases, by one, the maximum number of days that can be earned in that calendar year under subsection (1.21). (d) subsections 239(1.6) and (2) of the  Canada Labour Code  are replaced by the following: Certificate (2) The employer may, in writing and no later than 15 days after the return to work of an employee who has taken a medical leave of absence of at least five consecutive days, require the employee to provide a certificate issued by a health care practitioner certifying that the employee was incapable of working for the period of their medical leave of absence. (e) subsection 239(13) of the  Canada Labour Code  is amended by striking out “and” at the end of paragraph (a) and by replacing paragraph (b) with the following: (b) modifying subsection (1.2), (1.21) or (1.4) if, in the opinion of the Governor in Council, employees or classes of employees will, despite the modification, earn periods of medical leave of absence with pay that are substantially equivalent to the period provided for in subsection (1.21); and (c) providing for employees or classes of employees to earn periods of medical leave of absence with pay other than in accordance with subsection (1.2) if, in the opinion of the Governor in Council, the periods of medical leave of absence with pay are substantially equivalent to the period provided for in subsection (1.21). (f) section 239 of the  Canada Labour Code  is amended by adding the following after subsection (13): Application of section 189 (14) Section 189 applies for the purposes of this Division. (3) If section  423  of this Act comes into force on the same day as section 7 of the other Act, then that section  423  is deemed to have come into force before that section 7. Coming into Force Order in council 429 Section  426  comes into force on a day to be fixed by order of the Governor in Council. DIVISION 30 R.S., c. C-44; 1994, c. 24, s. 1(F) Canada Business Corporations Act Amendments to the Act 430 Subsection 21.1(7) of the  Canada Business Corporations Act  is replaced by the following: Non-application (7) This section does not apply to a corporation (a) that is a reporting issuer or an  émetteur assujetti  under an Act of the legislature of a province relating to the regulation of securities; (b) any of the securities of which are listed and posted for trading on a  designated stock exchange , as defined in subsection 248(1) of the  Income Tax Act ; or (c) that is a member of a prescribed class. 431 The Act is amended by adding the following after section 21.2: Sending of information to Director 21.21 (1) A corporation to which section 21.1 applies shall (a) on an annual basis, send to the Director the information in its register of individuals with significant control over the corporation, in the form and within the period that the Director fixes; and (b) within 15 days after the day on which it records information under subsection 21.1(3), send the information to the Director, in the form that the Director fixes. Sending of information — certificates issued (2) On or after the date shown on a certificate referred to in section 8, subsection 185(4) or 187(4), a corporation to which section 21.1 applies shall send to the Director the information referred to in paragraphs 21.1(1)(a) to (f) in relation to individuals with significant control over the corporation, in the form and within the period that the Director fixes. Period for keeping and producing information (3) The Director is not required to keep or produce any information received under subsection (1) or (2) after the end of the six-year period following the day on which it is received. 432 The Act is amended by adding the following after section 21.3: Provision of information by Director 21.301 The Director may provide all or part of the information received under section 21.21 to an investigative body referred to in subsection 21.31(2), the Financial Transactions and Reports Analysis Centre of Canada or any prescribed entity. 433 Section 266 of the Act is replaced by the following: Inspection 266 (1) A person who has paid the required fee is entitled during usual business hours to examine a document required by this Act or the regulations to be sent to the Director, except any information sent under section 21.21 and a report sent to the Director under subsection 230(2), and to make copies of or extracts from it. Copies or extracts (2) The Director shall furnish any person with a copy, extract, certified copy or certified extract of a document required by this Act or the regulations to be sent to the Director, except any information sent under section 21.21 and a report sent under subsection 230(2). Coordinating Amendment 2018, c. 8 434 On the first day on which both section 44 of  An Act to amend the Canada Business Corporations Act, the Canada Cooperatives Act, the Canada Not-for-profit Corporations Act and the Competition Act , chapter 8 of the Statutes of Canada, 2018, and section  433  of this Act are in force, section 266 of the  Canada Business Corporations Act  is replaced by the following: Inspection 266 (1) A person who has paid the required fee is entitled during usual business hours to examine and make copies of or take extracts from a document, except any information sent under section 21.21 and a report sent to the Director under subsection 230(2), that is required to be sent to the Director under this Act or that was required to be sent to a person performing a similar function under prior legislation. Copies or extracts (2) The Director shall, on request, provide any person with a copy, extract, certified copy or certified extract of a document that may be examined under subsection (1). Coming into Force Order in council 435 This Division, except sections  430  and  434 , comes into force on a day to be fixed by order of the Governor in Council. DIVISION 31 Economic Sanctions 1992, c. 17 Special Economic Measures Act 436 The definition  property  in section 2 of the  Special Economic Measures Act  is replaced by the following: property  means any type of property, whether real or personal or immovable or movable, or tangible or intangible or corporeal or incorporeal, and includes money, funds, currency, digital assets and virtual currency; ( bien ) 437 The Act is amended by adding the following after section 3: Purpose Purpose of Act 3.1 The purpose of this Act is to enable the Government of Canada to take economic measures against certain persons in circumstances where an international organization of states or association of states of which Canada is a member calls on its members to do so, a grave breach of international peace and security has occurred, gross and systematic human rights violations have been committed in a foreign state or acts of significant corruption involving a national of a foreign state have been committed. 438 (1) Subsection 4(1) of the Act is replaced by the following: Orders and regulations 4 (1) The Governor in Council may, if the Governor in Council is of the opinion that any of the circumstances described in subsection (1.1) has occurred, (a) make any orders or regulations with respect to the restriction or prohibition of any of the activities referred to in subsection (2) in relation to a foreign state that the Governor in Council considers necessary; and (b) by order, cause to be seized or restrained in the manner set out in the order any property situated in Canada that is owned — or that is held or controlled, directly or indirectly — by (i) a foreign state, (ii) any person in that foreign state, or (iii) a national of that foreign state who does not ordinarily reside in Canada. (2) Paragraph 4(2)(a) of the Act is replaced by the following: (a) any dealing by any person in Canada or Canadian outside Canada in any property, wherever situated, that is owned — or that is held or controlled, directly or indirectly — by that foreign state, any person in that foreign state, or a national of that foreign state who does not ordinarily reside in Canada; (3) Subsections 4(4) and (5) of the Act are replaced by the following: Order authorizing Minister (4) The Governor in Council may, by order, authorize the Minister to (a) issue to any person in Canada or Canadian outside Canada a permit to carry out a specified activity or transaction, or class of activity or transaction, that is restricted or prohibited under this Act or any order or regulations made under this Act; or (b) issue a general permit allowing any person in Canada or Canadian outside Canada to carry out a specified activity or transaction, or class of activity or transaction, that is restricted or prohibited under this Act or any order or regulations made under this Act. Ministerial permit (5) The Minister may issue a permit or general permit, subject to any terms and conditions that are, in the opinion of the Minister, consistent with this Act and any order or regulations made under this Act. 439 Section 5 of the Act is replaced by the following: Costs 5 Any costs incurred by or on behalf of Her Majesty in right of Canada in relation to the seizure or restraint of property under an order made under paragraph 4(1)(b) or the disposal of property forfeited under section 5.4 are the liability of the owner of the property and constitute a debt due to Her Majesty in right of Canada that may be recovered in any court of competent jurisdiction. Application for review 5.1 (1) A person whose property is the subject of an order made under paragraph 4(1)(b) may, unless the property is the subject of a forfeiture order, apply at any time to the Minister in writing to request that the property cease being the subject of the order made under that paragraph. Reasonable grounds (2) On receipt of an application, the Minister must decide whether there are reasonable grounds to recommend to the Governor in Council that the property cease to be the subject of the order. Ranking 5.2 All secured and unsecured rights and interests in any property that is the subject of an order made under paragraph 4(1)(b) that are held by a person are entitled to the same ranking that they would have been entitled to had the order not been made, unless (a) the person is (i) the foreign state identified in the order, (ii) a person in that state, or (iii) a national of that state who does not ordinarily reside in Canada; or (b) the property is forfeited to Her Majesty in right of Canada under section 5.4. Forfeiture Orders Definitions 5.3 The following definitions apply in sections 5.4 to 5.6. judge  means a judge of a superior court of the province where property described in an order made under paragraph 4(1)(b) is situated. ( juge ) Minister  means the Minister responsible under section 6 for the administration of an order made under paragraph 4(1)(b).  ( ministre ) Forfeiture 5.4 (1) On application by the Minister, a judge shall order that the property that is the subject of the application be forfeited to Her Majesty in right of Canada if the judge determines, based on the evidence presented, that the property (a) is described in an order made under paragraph 4(1)(b); and (b) is owned by the person referred to in that order or is held or controlled, directly or indirectly, by that person. Notice (2) Before making the order in relation to the property, the court shall require notice to be given to any person who, in the court’s opinion, appears to have an interest in or right to the property, and the court may hear any such person. Manner of giving notice (3) The notice shall (a) be given in the manner that the court directs or that may be specified in the rules of the court; (b) specify the period that the court considers reasonable or that may be set out in the rules of the court during which a person may, before the order in relation to the property is made, make an application to the court asserting their interest in or right to the property; and (c) set out a description of the property. Application by person (4) Any person — other than a person referred to in any of subparagraphs 5.2(a)(i) to (iii) — who claims an interest in or right to property that is forfeited to Her Majesty under subsection (1) may, within 30 days after the day on which the property is forfeited, apply in writing to a judge for an order declaring that their interest or right is not affected by the forfeiture, declaring the nature and extent of the interest or right and directing the Minister to pay to the person an amount equal to the value of their interest or right. Not a Crown corporation 5.5 If the property that is the subject of a forfeiture order consists of all of the shares of a corporation, the corporation is deemed not to be a  Crown corporation  as defined in subsection 83(1) of the  Financial Administration Act . Payment out of Proceeds Account 5.6 After consulting with the Minister of Finance and the Minister of Foreign Affairs, the Minister may — at the times and in the manner, and on any terms and conditions, that the Minister considers appropriate — pay out of the  Proceeds Account , as defined in section 2 of the  Seized Property Management Act , amounts not exceeding the net proceeds from the disposition of property forfeited under section 5.4, but only for any of the following purposes: (a) the reconstruction of a foreign state adversely affected by a grave breach of international peace and security; (b) the restoration of international peace and security; and (c) the compensation of victims of a grave breach of international peace and security, gross and systematic human rights violations or acts of significant corruption. 440 Subsection 6(1) of the French version of the Act is replaced by the following: Ministre 6 (1) Sous réserve du paragraphe (2), le ministre des Affaires étrangères est chargé de l’exécution et du contrôle d’application de la présente loi. 441 The Act is amended by adding the following after section 6: Sharing of information 6.1 The following persons may assist the Minister in matters relating to the making, administration or enforcement of an order or regulation referred to in subsection 4(1) and, for that purpose, may collect information from and disclose information to each other: (a) the Minister of Foreign Affairs; (b) the Minister of Finance; (c) the Minister of Public Works and Government Services; (d) the Minister of Public Safety and Emergency Preparedness; (e) the Director of the Canadian Security Intelligence Service; (f) the Chief of the Communications Security Establishment; (g) the President of the Canada Border Services Agency; and (h) the Superintendent of Financial Institutions. RCMP 6.2 (1) The Commissioner of the Royal Canadian Mounted Police may assist the Minister in matters related to the making of an order under paragraph 4(1)(b), the seizure or restraint of any property that is the subject of such an order or the making of an application for forfeiture of the property under section 5.4 and, for that purpose, may collect information from and disclose information to the persons referred to in section 6.1. For greater certainty (2) For greater certainty, nothing in subsection (1) is to be construed as affecting the powers of a peace officer that are conferred under legislation or the common law. Provision of information 6.3 (1) The Minister of Foreign Affairs may require any person to provide to that Minister any information that that Minister believes on reasonable grounds is relevant for the purposes of the making, administration or enforcement of an order or regulation referred to in subsection 4(1). Duty to comply (2) Every person who is required to provide information under subsection (1) shall comply with the requirement within the time and in the form and manner specified by that Minister. 442 Subsection 7(1) of the Act is replaced by the following: Tabling in Parliament 7 (1) Every order and regulation made under paragraph 4(1)(a) shall be laid before each House of Parliament by a member of the Queen’s Privy Council for Canada within five sitting days of that House after it is made. 443 The Act is amended by adding the following after section 7: Agreements 7.1 The Minister of Foreign Affairs may, with the approval of the Governor in Council, enter into an agreement with the government of any foreign state respecting the use by the foreign state, for any of the following purposes, of amounts that may be paid out under section 5.6: (a) the reconstruction of the foreign state adversely affected by a grave breach of international peace and security; (b) the restoration of international peace and security; and (c) the compensation of victims of a grave breach of international peace and security, gross and systematic human rights violations or acts of significant corruption. 2017, c. 21 Justice for Victims of Corrupt Foreign Officials Act (Sergei Magnitsky Law) 444 (1) The definition  Minister  in section 2 of the  Justice for Victims of Corrupt Foreign Officials Act (Sergei Magnitsky Law)  is repealed. (2) Section 2 of the Act is amended by adding the following in alphabetical order: property  means any type of property, whether real or personal or immovable or movable, or tangible or intangible or corporeal or incorporeal, and includes money, funds, currency, digital assets and virtual currency. ( bien ) 445 The Act is amended by adding the following after section 2: Minister 2.1 (1) Subject to subsection (2), the Minister of Foreign Affairs is responsible for the administration and enforcement of this Act. Designation (2) The Governor in Council may, by order, designate one or more Ministers of the Crown to discharge any responsibilities that the Governor in Council may specify with respect to the administration or enforcement of any of the provisions of this Act or any order or regulations made under this Act. 446 Paragraph 4(1)(b) of the Act is replaced by the following: (b) by order, cause to be seized or restrained in the manner set out in the order any property situated in Canada that is owned — or that is held or controlled, directly or indirectly — by the foreign national. 447 Section 5 of the Act is replaced by the following: Forfeiture Orders Definitions 4.1 The following definitions apply in sections 4.2 to 4.4. judge  means a judge of a superior court of the province where property described in an order made under paragraph 4(1)(b) is situated. ( juge ) Minister  means the Minister responsible under section 2.1 for the administration of an order made under paragraph 4(1)(b).  ( ministre ) Forfeiture 4.2 (1) On application by the Minister, a judge must order that the property that is the subject of the application be forfeited to Her Majesty in right of Canada if the judge determines, based on the evidence presented, that the property (a) is described in an order made under paragraph 4(1)(b); and (b) is owned by the foreign national referred to in that order or is held or controlled, directly or indirectly, by that foreign national. Notice (2) Before making the order in relation to the property, the court must require notice to be given to any person who, in the court’s opinion, appears to have an interest in or right to the property, and the court may hear any such person. Manner of giving notice (3) The notice must (a) be given in the manner that the court directs or that may be specified in the rules of the court; (b) specify the period that the court considers reasonable or that may be set out in the rules of the court during which a person may, before the order in relation to the property is made, make an application to the court asserting their interest in or right to the property; and (c) set out a description of the property. Application by person (4) Any person — other than a foreign national described in any of paragraphs 4(2)(a) to (d) — who claims an interest in or right to property that is forfeited to Her Majesty under subsection (1) may, within 30 days after the day on which the property is forfeited, apply in writing to a judge for an order declaring that their interest or right is not affected by the forfeiture, declaring the nature and extent of the interest or right and directing the Minister to pay to the person an amount equal to the value of their interest or right. Not a Crown corporation 4.3 If the property that is the subject of a forfeiture order consists of all of the shares of a corporation, the corporation is deemed not to be a  Crown corporation  as defined in subsection 83(1) of the  Financial Administration Act . Payment out of Proceeds Account 4.4 After consulting with the Minister of Finance and the Minister of Foreign Affairs, the Minister may — at the times and in the manner, and on any terms and conditions, that the Minister considers appropriate — pay out of the  Proceeds Account , as defined in section 2 of the  Seized Property Management Act , amounts not exceeding the net proceeds from the disposition of property forfeited under section 4.2, but only to compensate victims of the circumstances described in subsection 4(2). Tabling in Parliament Order or regulation 5 A copy of each order or regulation made under paragraph 4(1)(a) must be tabled in each House of Parliament within 15 days after it is made. It may be sent to the Clerk of the House if the House is not sitting. 448 The Act is amended by adding the following after section 7: Sharing of information 7.1 The following persons may assist the Minister in matters relating to the making, administration or enforcement of an order or regulation referred to in subsection 4(1) and, for that purpose, may collect information from and disclose information to each other: (a) the Minister of Foreign Affairs; (b) the Minister of Finance; (c) the Minister of Public Works and Government Services; (d) the Minister of Public Safety and Emergency Preparedness; (e) the Director of the Canadian Security Intelligence Service; (f) the Chief of the Communications Security Establishment; (g) the President of the Canada Border Services Agency; and (h) the Superintendent of Financial Institutions. RCMP 7.2 (1) The Commissioner of the Royal Canadian Mounted Police may assist the Minister in matters related to the making of an order under paragraph 4(1)(b), the seizure or restraint of any property that is the subject of such an order or the making of an application for forfeiture of the property under section 4.2 and, for that purpose, may collect information from and disclose information to the persons referred to in section 7.1. For greater certainty (2) For greater certainty, nothing in subsection (1) is to be construed as affecting the powers of a peace officer that are conferred under legislation or the common law. Provision of information 7.3 (1) The Minister of Foreign Affairs may require any person to provide to that Minister any information that that Minister believes on reasonable grounds is relevant for the purposes of the making, administration or enforcement of an order or regulation referred to in subsection 4(1). Duty to comply (2) Every person who is required to provide information under subsection (1) must comply with the requirement within the time and in the form and manner specified by that Minister. 449 Subsections 8(1) and (2) of the Act are replaced by the following: Application 8 (1) A foreign national who is the subject of an order or regulation made under paragraph 4(1)(a) may apply in writing to the Minister to cease being the subject of the order or regulation. Property (1.1) A foreign national whose property is the subject of an order made under paragraph 4(1)(b) may, unless the property is the subject of a forfeiture order, apply at any time in writing to the Minister to request that the property cease being the subject of the order made under that paragraph. Reasonable grounds (2) On receipt of the application, the Minister must decide whether there are reasonable grounds to recommend to the Governor in Council that the order or regulation be amended or repealed, as the case may be, so that the applicant or their property ceases to be the subject of it. 450 Section 13 of the Act is replaced by the following: Ranking 13 All secured and unsecured rights and interests in any property that is the subject of an order made under paragraph 4(1)(b) that are held by a person are entitled to the same ranking that they would have been entitled to had the order not been made, unless (a) the person is a foreign national described in any of paragraphs 4(2)(a) to (d); or (b) the property is forfeited to Her Majesty in right of Canada under section 4.2. Costs 13.1 Any costs incurred by or on behalf of Her Majesty in right of Canada in relation to the seizure or restraint of property under an order made under paragraph 4(1)(b) or the disposal of property forfeited under section 4.2 are the liability of the owner of the property and constitute a debt due to Her Majesty in right of Canada that may be recovered in any court of competent jurisdiction. Agreements 13.2 The Minister of Foreign Affairs may, with the approval of the Governor in Council, enter into an agreement with a person respecting the use by the person, for the compensation of victims of the circumstances described in subsection 4(2), of amounts that may be paid out under section 4.4. 1993, c. 37 Seized Property Management Act 451 Subsection 13(3) of the  Seized Property Management Act  is amended by striking out “and” at the end of paragraph (b) and by adding the following after paragraph (c): (d) amounts paid under section 5.6 of the  Special Economic Measures Act ; and (e) amounts paid under section 4.4 of the  Justice for Victims of Corrupt Foreign Officials Act (Sergei Magnitsky Law) .