Source: https://www.global-regulation.com/law/canada/6403343/an-act-to-implement-certain-provisions-of-the-budget-tabled-in-parliament-on-march-23%252c-2004.html
Timestamp: 2018-10-19 22:10:58
Document Index: 735634603

Matched Legal Cases: ['art 1', 'art 2', 'art 3', 'art 4', 'art 5', 'art 4', 'art 6', 'art 7', 'art 8', 'ART 1', 'ART 21987', 'ART 51996', 'ART 61993']

An Act to implement certain provisions of the budget tabled in Parliament on March 23, 2004 (Canada)
Link to law: http://laws-lois.justice.gc.ca/eng/AnnualStatutes/2004_22/FullText.html
Part 1 of this enactment amends Part I of the Federal Provincial Fiscal Arrangements Act to authorize the Minister of Finance to make fiscal equalization payments to the provinces for each of the five fiscal years in the period beginning on April 1, 2004 and ending on March 31, 2009 and to change the manner in which those payments will be calculated. It also amends Part V.1 of that Act to increase the amount that Canada will pay under the Canada Social Transfer in respect of the fiscal year beginning on April 1, 2004 and the fiscal year beginning on April 1, 2005.
Part 2 makes a consequential amendment to the Canada Newfoundland Atlantic Accord Implementation Act.
Part 3 amends the Canada Foundation for Sustainable Development Technology Act and provides for the making of certain payments to a trust, the Province of Nova Scotia, the Province of Saskatchewan, the Canada Foundation for Sustainable Development Technology and the Canada Health Infoway Inc.
Part 4 amends the Canada Pension Plan to clarify the rules governing contributions to the Canada Pension Plan and refunds of amounts remitted in relation to employers' contributions and to allow for the reinstatement of certain disability benefits.
With respect to the rules governing contributions to the Canada Pension Plan, the amendments allow an employer who immediately succeeds another employer, in a year after 2003, as a result of a change in business structure to take into account amounts relating to the determination of the contributions for an employee of the predecessor employer in determining contributions for the employee of the successor employer. The amendments also provide for situations where self employed individuals become employees of a corporation controlled by them or vice versa.
Other amendments clarify the amount of annual employers' contributions required under the Act and specify that only amounts remitted in excess of the required amount may be refunded to the employer. Those amendments are deemed to have come into force on March 18, 2003.
With respect to reinstatement of disability benefits, the amendments allow for reinstatement of a disability pension that has ceased to be payable because a person has returned to work, if the person again becomes incapable of working within a two year period after the date when payment of the pension ceased. It also provides for reinstatement of a disabled contributor's child benefit to the child of a person whose disability pension is reinstated.
Part 5 amends the Employment Insurance Act to provide the Governor in Council with the authority to set the employment insurance premium rate for 2005. It also amends that Act to effect amendments that are equivalent to those made in Part 4 to the Canada Pension Plan with respect to contributions in the event of business restructuring.
Part 6 amends the Farm Credit Canada Act to increase the capital of Farm Credit Canada.
Part 7 amends the Excise Tax Act to implement the 100 percent rebate of the Goods and Services Tax and the federal component of the Harmonized Sales Tax for municipalities. It also amends the Act to make certain supplies of property and services made by municipalities taxable, to introduce new rules to modify the determination of the basic tax content of property of a municipality and to provide for the public disclosure of the amount of the incremental rebate paid to individual municipalities. Those amendments generally apply as of February 1, 2004.
Part 8 amends the Air Travellers Security Charge Act, the Excise Act, the Excise Act, 2001, the Excise Tax Act and the Income Tax Act to implement a uniform 10 year limitation period for the collection of amounts payable or remittable under those Acts effective as of March 4, 2004 when those amendments were first publicly proposed. It stipulates that certain collection actions or events restart or extend the limitation period. It precludes any claim because of the timing of action taken before March 4, 2004 to collect a charge debt or tax debt under those Acts. It also provides for a 10 year limitation period to begin March 4, 2004 for all amounts unpaid or unremitted under those Acts on that date. In addition, it ensures that the 10 year limitation period begins on that date for any of those amounts that would otherwise be affected by a court order made after March 3, 2004 and before the amendments in this Part come into force, which is the day on which they receive royal assent.
1. This Act may be cited as the Budget Implementation Act, 2004.
PART 1R.S., c. F8; 1995, c. 17, s. 45(1) AMENDMENTS TO THE FEDERALPROVINCIAL FISCAL ARRANGEMENTS ACT
2. Section 3 of the Federal-Provincial Fiscal Arrangements Act is replaced by the following:
3. Subject to the other provisions of this Act, the Minister may pay to a province for each fiscal year in the period beginning on April 1, 2004 and ending on March 31, 2009 a fiscal equalization payment not exceeding the amount computed in accordance with section 4.
Marginal note:1999, c. 11, s. 2(1)
3. (1) Subsections 4(1) to (1.4) of the Act are replaced by the following:
4. (1) Subject to the other provisions of this Part, the fiscal equalization payment that may be paid to a province for a fiscal year is the amount determined by the Minister by the formula
1.10 (A + B + C)/3
(i) the aggregate of the amounts obtained by subtracting, for each revenue source, the per capita yield in that province for the revenue source for the immediately preceding fiscal year from the average per capita yield of the provinces of Ontario, Quebec, British Columbia, Manitoba and Saskatchewan for the revenue source for the immediately preceding fiscal year
(ii) the population of the province for the immediately preceding fiscal year, and
(b) zero;
(i) the aggregate of the amounts obtained by subtracting, for each revenue source, the per capita yield in that province for the revenue source for the fiscal year two years prior to that fiscal year from the average per capita yield of the provinces of Ontario, Quebec, British Columbia, Manitoba and Saskatchewan for the revenue source for the fiscal year two years prior to that fiscal year
(ii) the population of the province for the fiscal year two years prior to that fiscal year, and
(i) the aggregate of the amounts obtained by subtracting, for each revenue source, the per capita yield in that province for the revenue source for the fiscal year three years prior to that fiscal year from the average per capita yield of the provinces of Ontario, Quebec, British Columbia, Manitoba and Saskatchewan for the revenue source for the fiscal year three years prior to that fiscal year
(ii) the population of the province for the fiscal year three years prior to that fiscal year, and
Marginal note:Payment for fiscal year 20042005
(1.1) The fiscal equalization payment that may be paid to a province for the fiscal year beginning on April 1, 2004 is the amount calculated in accordance with the former legislation. Subsections (6) and (7), as they read immediately before the coming into force of this subsection, apply to that payment as if those subsections expressly provided that they apply to it.
Marginal note:Payment for fiscal year 20052006
(1.2) The fiscal equalization payment that may be paid to a province for the fiscal year beginning on April 1, 2005 is the amount determined by the Minister by the formula
is one third of the amount calculated in accordance with the former legislation; and
is 1.10 x A/3, where A has the same description as in subsection (1).
Marginal note:Payment for fiscal year 20062007
(1.3) The fiscal equalization payment that may be paid to a province for the fiscal year beginning on April 1, 2006 is the amount determined by the Minister by the formula
is one third of the amount calculated in accordance with the former legislation;
is 1.10 x A/3, where A has the same description as in subsection (1); and
is 1.10 x B/3, where B has the same description as in subsection (1).
(2) The portion of subsection 4(2) of the Act before the definition “national average rate of tax” is replaced by the following:
(2) In this section and in section 4.1,
(3) Subsection 4(2) of the Act is amended by adding the following in alphabetical order:
“former legislation”
“former legislation” means subsection 4(1) of this Act and section 6 of the Federal-Provincial Fiscal Arrangements Regulations, 1999, as this Act and those Regulations read on March 31, 2004;
(4) The portion of subsection 4(6) of the Act before paragraph (a) is replaced by the following:
(6) Notwithstanding subsections (1) and (1.2) to (5) but subject to subsection (9), the fiscal equalization payment that may be paid to a province for a fiscal year beginning on or after April 1, 2005, if the province received a fiscal equalization payment for the immediately preceding fiscal year, shall not be less than the greater of
(5) Subsection 4(7) of the Act is replaced by the following:
Definition of “national per capita equalization standard”
(7) For the purposes of this section, “national per capita equalization standard” means the average per capita yield of the provinces of Ontario, Quebec, British Columbia, Manitoba and Saskatchewan for all revenue sources.
Definition of “threshold amount”
(8) For the purposes of subsection (6), the “threshold amount”
(a) for a fiscal year, except as otherwise provided by paragraphs (b) and (c), is the amount determined by the formula
0.016x 1.10 x X x Y
is one third of the sum of the national per capita equalization standard for the immediately preceding fiscal year, the national per capita equalization standard for the fiscal year two years prior to that fiscal year and the national per capita equalization standard for the fiscal year three years prior to that fiscal year, and
is the least of the population of the province for the immediately preceding fiscal year, the population for the fiscal year two years prior to that fiscal year and the population for the fiscal year three years prior to that fiscal year;
(b) for the fiscal year 20052006, is the amount determined by the formula
0.016 x X1 x Y1
X1 is the sum of two thirds of the national per capita equalization standard for the fiscal year 2005–2006 calculated taking into account section 6 of the Federal-Provincial Fiscal Arrangements Regulations, 1999, as those Regulations read on March 31, 2004, and one third of the national per capita equalization standard for the fiscal year 2004–2005 plus 10 per cent, and
is the lesser of the population of the province for the fiscal year 2004–2005 and the population for the fiscal year 2005–2006; and
(c) for the fiscal year 2006–2007, the amount determined by the formula
0.016 x X2 x Y2
is the sum of one third of the national per capita equalization standard for the fiscal year 2006–2007 calculated taking into account section 6 of the Federal-Provincial Fiscal Arrangements Regulations, 1999, as those Regulations read on March 31, 2004, one third of the national per capita equalization standard for the fiscal year 2005–2006 plus 10 per cent, and one third of the national per capita equalization standard for 2004–2005 plus 10 per cent, and
is the least of the population of the province for the fiscal year 2004–2005, the population for the fiscal year 2005–2006 and the population for the fiscal year 2006–2007.
Marginal note:1994, c. 2, s. 2(3); 1999, c. 11, s. 2(6)
(6) Subsections 4(10) and (11) of the Act are replaced by the following:
(10) Subject to subsection (11), for a fiscal year in the period beginning on April 1, 1993 and ending on March 31, 2005, where a province that qualifies for a fiscal equalization payment under this Part for the fiscal year has 70 per cent or more of the revenue base for all of the provinces in the fiscal year in respect of a revenue source described in the definition “revenue source” in subsection (2) as revised or altered in accordance with subsection (3), the revenue to be equalized from that revenue source for all of the provinces for the fiscal year is an amount equal to 70 per cent of the revenue as determined before the adjustment from that revenue source for all of the provinces in respect of the fiscal year.
(10.1) Subject to subsections (11) and (11.1), for a fiscal year beginning on or after April 1, 2005, the revenue to be equalized from a revenue source described in the definition “revenue source” in subsection (2) as revised or altered in accordance with subsection (3), for all of the provinces, derived in any of the fiscal years taken into account in the calculation of the fiscal equalization payment for that fiscal year, is an amount equal to 70 per cent of the revenue as determined before the adjustment from that revenue source for all of the provinces for any of those fiscal years taken into account, if in any of those fiscal years taken into account
(a) a province has 70 per cent or more of the revenue base for all of the provinces in that fiscal year in respect of a revenue source; and
(b) the aggregate of that province's per capita yields for all revenue sources is less than the aggregate of the averages of the per capita yields for all revenue sources for the provinces of Ontario, Quebec, British Columbia, Manitoba and Saskatchewan.
(11) In order for subsections (10) and (10.1), as the case may be, to apply in respect of the offshore minerals revenue included in the description set out in paragraph (z.5) of the definition “revenue source” in subsection (2) as revised or altered in accordance with subsection (3), a province that is eligible for a fiscal equalization offset payment under the CanadaNewfoundland Atlantic Accord Implementation Act, in respect of a fiscal year in the period beginning on April 1, 2004 and ending on March 31, 2007, shall make an election, in the prescribed manner, within 15 days after the Chief Statistician of Canada submits to the Minister a certificate in respect of the fiscal year for which the election is made in accordance with subsection 9(2) of the FederalProvincial Fiscal Arrangements Regulations, 1999.
(11.1) In order for subsection (10.1) to apply in respect of the offshore minerals revenue included in the description set out in paragraph (z. 5) of the definition “revenue source” in subsection (2) as revised or altered in accordance with subsection (3), a province that is eligible for a fiscal equalization offset payment under the Canada-Newfoundland Atlantic Accord Implementation Act, in respect of a fiscal year beginning on or after April 1, 2007, shall make an election, in the prescribed manner, within 15 days after the Chief Statistician of Canada submits to the Minister a certificate in respect of the fiscal year immediately preceding the fiscal year for which the election is made, in accordance with subsection 9(2) of the Federal-Provincial Fiscal Arrangements Regulations, 1999.
Marginal note:Adjustment of fiscal equalization payment
4.1 (1) Notwithstanding subsections 4(1), (1.2) and (1.3), in respect of a fiscal year beginning on or after April 1, 2005, the Minister may, on or before March 31 of that fiscal year, on the request of a province made in the prescribed manner on or before March 31 of that fiscal year, adjust the fiscal equalization payment calculated under section 4 for the province for that fiscal year, if
(a) the province derived, in that fiscal year, revenues from any of the revenue sources described in paragraphs (m) to (u) of the definition “revenue source” in subsection 4(2) as revised or altered in accordance with subsection 4(3); and
(b) the per capita yield of that province for that revenue source was greater than the average per capita yield of the provinces of Ontario, Quebec, British Columbia, Manitoba and Saskatchewan for that revenue source in that fiscal year.
Marginal note:Calculation of adjustment
(2) The amount of the adjustment referred to in subsection (1) is equal to the estimate, calculated by March 31 of that fiscal year, of
(i) the aggregate of the amounts obtained by subtracting the per capita yield in that province for each revenue source referred to in paragraph (1)(a), and to which paragraph (1)(b) applies, for that fiscal year from the average per capita yield of the provinces of Ontario, Quebec, British Columbia, Manitoba and Saskatchewan for that revenue source for that fiscal year
(ii) the population of the province for that fiscal year
(b) the average of the products, for each of the fiscal years taken into account in the calculation of the fiscal equalization payment for the fiscal year, obtained by multiplying
(i) the aggregate of the amounts obtained by subtracting the per capita yield in that province for each revenue source referred to in paragraph (1)(a), and to which paragraph (1)(b) applies, for one of those fiscal years taken into account from the average per capita yield of the provinces of Ontario, Quebec, British Columbia, Manitoba and Saskatchewan for that revenue source for that fiscal year
(ii) the population of the province for that fiscal year.
(3) If the amount of the adjustment in subsection (2) is negative, the Minister shall pay to the province one third of the absolute value of that amount in each of the three fiscal years immediately following the fiscal year in respect of which the adjustment is made.
Marginal note:Positive result
(4) If the amount of the adjustment in subsection (2) is positive, the Minister shall recover that amount from the province by deducting one third of that amount from the fiscal equalization payment for that province in each of the three fiscal years immediately following the fiscal year in respect of which the adjustment is made.
(5) If, on March 31 of the third fiscal year after the fiscal year in which the adjustment is made, the total amount of that adjustment has not been recovered, the Minister may recover the amount remaining as a debt due to Her Majesty in right of Canada out of any sum of money that may be due or payable by Her Majesty in right of Canada to the province pursuant to this Act or any other Act of Parliament.
Marginal note:Payment to a province
4.2 (1) Notwithstanding subsection 4(1.1), the Minister may, on the request of a province made in the prescribed manner on or before March 10, 2005, make a payment to the province for the fiscal year beginning on April 1, 2004 in an amount not greater than the amount by which
(a) the estimate, calculated by March 10, 2005, of the fiscal equalization payment for that province for the fiscal year beginning on April 1, 2004
Marginal note:is less than
(b) the estimate, calculated by March 10, 2005, of the average of the fiscal equalization payments for that province for the four fiscal years in the period beginning on April 1, 1999 and ending on March 31, 2003.
(2) Where a province has received a payment under subsection (1), the Minister shall, in the amounts prescribed in the regulations, reduce the fiscal equalization payments to the province for the fiscal years in the period beginning on April 1, 2005 and ending on March 31, 2009. If, on March 31, 2009, the total amount of that payment has not been recovered, the Minister may recover the amount remaining as a debt due to Her Majesty in right of Canada out of any sum of money that may be due or payable by Her Majesty in right of Canada to the province pursuant to this Act or any other Act of Parliament.
4.3 (1) Notwithstanding subsections 4(1.1) and (1.2), the Minister may make an additional fiscal equalization payment
(a) in the fiscal year in which this section comes into force,
(i) to Quebec, in the amount of $69,640,666.74,
(ii) to Nova Scotia, in the amount of $8,674,951.83,
(iii) to New Brunswick, in the amount of $6,951,991.15,
(iv) to Manitoba, in the amount of $10,813,779.78,
(v) to British Columbia, in the amount of $38,634,050.87,
(vi) to Prince Edward Island, in the amount of $1,280,669.01,
(vii) to Saskatchewan, in the amount of $9,196,695.51, and
(viii) to Newfoundland and Labrador, in the amount of $4,807,195.11; and
(b) in the fiscal year beginning on April 1, 2005,
(i) to Quebec, in the amount of $11,613,596.18,
(ii) to Nova Scotia, in the amount of $1,440,955.45,
(iii) to New Brunswick, in the amount of $1,153,751.37,
(iv) to Manitoba, in the amount of $1,803,392.10,
(v) to British Columbia, in the amount of $6,454,615.15,
(vi) to Prince Edward Island, in the amount of $213,406.48,
(vii) to Saskatchewan, in the amount of $1,523,209.86, and
(viii) to Newfoundland and Labrador, in the amount of $797,073.41.
Marginal note:Not applicable
(2) Subsections 4(6), (10) and (10.1) and section 4.1 of this Act, and sections 8 and 9 of the FederalProvincial Fiscal Arrangements Regulations, 1999 do not apply to payments made under subsection (1).
5. Subparagraphs 24.4(1)(a)(ii) and (iii) of the Act are replaced by the following:
PART 21987, c. 3 AMENDMENT TO THE CANADA-NEWFOUNDLAND ATLANTIC ACCORD IMPLEMENTATION ACT
6. Section 220 of the Canada-Newfoundland Atlantic Accord Implementation Act is replaced by the following:
(i) the fiscal equalization payment that may be paid to Her Majesty in right of the Province for the fiscal year under Part I of the Fiscal Arrangements Act
of the aggregate of the fiscal equalization payment that may be paid to Her Majesty in right of the Province under Part I of the Fiscal Arrangements Act for the fiscal year immediately preceding the fiscal year and the amount computed in accordance with this paragraph for the fiscal year immediately preceding the fiscal year, and
(b) the phaseout portion, in respect of the fiscal year, of the amount, as determined by the Federal Minister, by which
(i) the aggregate of the fiscal equalization payment that may be paid to Her Majesty in right of the Province under Part I of the Fiscal Arrangements Act for the fiscal year immediately preceding the fiscal year and the amount computed in accordance with paragraph (a) for the fiscal year immediately preceding the fiscal year
(ii) the aggregate of the fiscal equalization payment that may be paid to Her Majesty in right of the Province under Part I of the Fiscal Arrangements Act for the fiscal year and the amount computed in accordance with paragraph (a) for the fiscal year.
7. (1) The Minister of Finance may make direct payments, in an aggregate amount of not more than four hundred million dollars, to a trust established to provide the provinces with funding for the purposes of supporting a national immunization strategy and assisting in the enhancement of their public health capacities.
Marginal note:Payment for 2004–2005
8. (1) For the fiscal year beginning on April 1, 2004, the Minister of Finance may make a cash payment to the Province of Nova Scotia in an amount equal to the aggregate of twentyone million dollars and an amount equal to 20 per cent of the Province's offshore minerals revenue for that fiscal year included in the description set out in paragraph (z.5) of the definition “revenue source” in subsection 4(2) of the FederalProvincial Fiscal Arrangements Act.
Marginal note:Payment for 2005–2006
(2) For the fiscal year beginning on April 1, 2005, the Minister of Finance may make a cash payment to the Province of Nova Scotia in an amount equal to 10 per cent of the Province's offshore minerals revenue for that fiscal year included in the description set out in paragraph (z.5) of the definition “revenue source” in subsection 4(2) of the FederalProvincial Fiscal Arrangements Act.
(3) The offshore minerals revenue of the Province of Nova Scotia for each of the fiscal years referred to in subsections (1) and (2) shall be determined by the Minister of Finance after the end of that fiscal year at the time of the final computation of the amount, if any, of the fiscal equalization payment that is payable to the Province for that fiscal year under Part I of the FederalProvincial Fiscal Arrangements Act.
9. (1) The Minister of Finance may make a cash payment of one hundred and twenty million dollars to the Province of Saskatchewan.
10. From and out of the Consolidated Revenue Fund there may, on the requisition of the Minister of the Environment and the Minister of Natural Resources, be paid and applied a sum not exceeding two hundred million dollars for payment to the Canada Foundation for Sustainable Development Technology for its use.
11. From and out of the Consolidated Revenue Fund there may, on the requisition of the Minister of Health, be paid and applied a sum not exceeding one hundred million dollars for payment to the Canada Health Infoway Inc. for its use.
Marginal note:2001, c. 23
12. The definition “eligible project” in section 2 of the Canada Foundation for Sustainable Development Technology Act is replaced by the following:
13. Subparagraph 11(a)(i) of the Act is replaced by the following:
14. Subparagraph 15(a)(i) of the Act is replaced by the following:
R.S., c. C8Canada Pension Plan
15. Section 9 of the Canada Pension Plan is renumbered as subsection 9(1) and is amended by adding the following:
(2) If, in a year after 2003, one employer immediately succeeds another as the employer of an employee as a result of the formation or dissolution of a corporation or the acquisition — with the agreement of the former employer or by operation of law — of all or part of a business of the former employer, the successor employer may, for the application of subsections (1) and 8(1) and section 21, take into account the amounts paid, deducted, remitted or contributed under this Act by the former employer in respect of the year in relation to the employment of the employee as if they had been paid, deducted, remitted or contributed by the successor employer. If the employer takes those amounts into account with respect to the employer's contributions, the employer shall also take them into account with respect to the employee's contributions.
Marginal note:Selfemployment succeeded by employment
(3) For the application of subsections (1) and 8(1) and section 21, if a person, in a year after 2003, is selfemployed, ceases to be selfemployed and becomes an employee of a corporation controlled by the person, the corporation may
(a) take into account the amount of contributory selfemployed earnings of the person in the year as contributory salary and wages paid by the corporation to the employee in that year; and
(b) take into account one half of the contributions by the person in respect of selfemployed earnings in the year as an amount deducted, remitted or contributed in relation to employee's contributions for that year, and one half of that amount as an amount remitted or contributed in relation to employer's contributions for that year.
16. Section 10 of the Act is renumbered as subsection 10(1) and is amended by adding the following:
Marginal note:Employment succeeded by selfemployment
(2) For the purpose of subsection (1), if a person, in a year after 2003, is an employee of a corporation controlled by the person, ceases to be employed by that corporation and becomes selfemployed, the person may
(a) take into account the amount of contributory salary and wages paid by the corporation to the employee in the year as contributory selfemployed earnings of the person in the year; and
(b) take into account the amounts deducted, remitted or contributed by the corporation in relation to the employee's contributions and the employer's contributions in respect of the person for the year as contributions by the person in respect of selfemployment earnings in that year.
Marginal note:2001, c. 17, s. 254(1)
17. The portion of subsection 12(1) of the English version of the Act before paragraph (a) is replaced by the following:
Marginal note:Amount of contributory salary and wages
12. (1) The amount of the contributory salary and wages of a person for a year is the person's income for the year from pensionable employment, computed in accordance with the Income Tax Act (read without reference to subsection 7(8) of that Act), plus any deductions for the year made in computing that income otherwise than under paragraph 8(1)(c) of that Act, but does not include any such income received by the person
18. (1) Subsection 38(3) of the Act is replaced by the following:
Marginal note:Refund of amount deducted in excess of required amount — employee
(3) Despite anything in this Part, if an employee applies to the Minister and satisfies the Minister that, for any year, the amount deducted from the employee's remuneration exceeds the contribution for the year required of the employee under subsection 8(1), the Minister may refund the amount of the excess. The application must be made within four years after the end of the year.
Marginal note:Refund of amount remitted in excess of required amount — employer
(3.1) Subject to subsection (3.2) but despite any other provision of this Part, if an employer applies to the Minister and satisfies the Minister that, for any year, the amount remitted by the employer as employer's contributions with respect to an employee exceeds the contribution for the year required of the employer under section 9 with respect to the employee, the Minister may refund the amount of the excess. The application must be made within four years after the end of the year.
Marginal note:No refund of employers' contributions
(3.2) No refund may be made of any contribution required to be made as an employer's contribution under section 9.
(2) Subsection (1) is deemed to have come into force on March 18, 2003.
19. Subsection 40(1) of the Act is amended by adding the following after paragraph (f):
(f.1) providing for the right of a person to whom a provision of this Act applies or extends by virtue of a regulation made under paragraph (f) to recover from the employer any amounts that the person becomes liable to pay by virtue of that regulation;
20. The Act is amended by adding the following after section 70:
Marginal note:Reinstatement of disability pension
70.1 (1) Subject to this section, a person who has ceased to receive a disability pension because they have returned to work is entitled to have that disability pension reinstated if, within two years after the month in which they ceased to receive the disability pension, they become incapable again of working.
(2) A request by a person for reinstatement of a disability pension shall be made to the Minister in accordance with the regulations. Subsections 60(2), (4), (5) and (8) to (12) apply to the request, with any modifications that the circumstances require.
(a) the person has a severe and prolonged mental or physical disability that is the same as, or is related to, the disability that entitled the person to receive the disability pension that is the subject of the request;
(b) not more than two years have elapsed from the month in which the person ceased to receive the disability pension to the month when they became incapable again of working; and
(c) the person had not reached sixtyfive years of age and was not receiving a retirement pension in the month in which they became incapable again of working.
Marginal note:Reinstatement of disabled contributor's child benefit
(4) On reinstatement of a disability pension under subsection (3), the Minister shall approve the reinstatement of a disabled contributor's child benefit that had been payable to the child of the person whose disability pension is reinstated if the Minister is satisfied that the child meets the requirements under this Act for payment of a disabled contributor's child benefit.
Marginal note:Notification of decision — disability pension
(5) The Minister shall in writing inform a person who makes a request for reinstatement of a disability pension of the Minister's decision whether or not to approve the request.
Marginal note:Notification of decision — disabled contributor's child benefit
(6) The Minister shall in writing inform a person who has made a request for reinstatement of a disability pension, a child of that person or, in relation to that child, a person or agency referred to in section 75 of the Minister's decision whether or not to approve a disabled contributor's child benefit.
Marginal note:Application of provisions — disability pension
(7) The provisions of this Act that apply to a disability pension, except paragraphs 42(2)(b), 44(1)(b) and 44(2)(a) and section 69, apply to a disability pension that is reinstated under this section, with any modifications that the circumstances require.
Marginal note:Application of provisions — disabled contributor's child benefit
(8) The provisions of this Act that apply to a disabled contributor's child benefit, except paragraphs 44(1)(e) and 44(2)(a) and subsection 74(2), apply to a disabled contributor's child benefit that is reinstated under this section, with such modifications as the circumstances require.
Marginal note:Amount of disability pension and survivor's pension
(9) Despite subsection (7) and subject to any division of unadjusted pensionable earnings under sections 55 to 55.3, the basic monthly amount of a disability pension that is reinstated, and the monthly amount of any survivor's pension under this Act that is payable to the person whose disability pension is reinstated, shall not be less than the amount that was payable for the month immediately preceding the month in which the pension ceased to be payable, adjusted annually in accordance with subsection 45(2).
(10) A disability pension or a contributor's child benefit that is reinstated pursuant to a request under this section is payable commencing with the month following the month in which the person who made the request under this section became incapable again of working.
21. Subsection 81(1) of the Act is amended by striking out the word “or” at the end of paragraph (c), by adding the word “or” at the end of paragraph (d) and by adding the following after paragraph (d):
22. Subsection 89(1) of the Act is amended by adding the following after paragraph (b):
(b.1) prescribing the time and manner for making requests for reinstatement of a disability pension under section 70.1, and the information and evidence to be furnished in connection with requests;
(b.2) prescribing the information and evidence to be furnished in connection with the reinstatement of disabled contributor's child benefits under section 70.1;
23. Section 70.1 of the Canada Pension Plan, as enacted by section 20 of this Act, does not apply in respect of persons who, before the coming into force of section 20 of this Act, have ceased to receive a disability pension because they have returned to work.
24. (1) Subsection 114(2) of the Canada Pension Plan does not apply in respect of the amendments to that Act contained in this Part.
(2) This Part comes into force, in accord¡ance with subsection 114(4) of the Canada Pension Plan, on a day to be fixed by order of the Governor in Council.
PART 51996, c. 23 AMENDMENTS TO THE EMPLOYMENT INSURANCE ACT
25. The Employment Insurance Act is amended by adding the following after section 66.2:
Marginal note:2003, c. 15, s. 21
26. Section 67 of the Act is replaced by the following:
Marginal note:Employee's premium
67. Subject to section 70, a person employed in insurable employment shall pay, by deduction as provided in subsection 82(1), a premium equal to their insurable earnings multiplied by the premium rate set under section 66, 66.1, 66.2 or 66.3, as the case may be.
27. The Act is amended by adding the following after section 82:
82.1 If, in a year after 2003, one employer immediately succeeds another as the employer of an employee as a result of the formation or dissolution of a corporation or the acquisition — with the agreement of the former employer or by operation of law — of all or part of an undertaking or business of the former employer, the successor employer may, for the application of section 82, take into account the amounts deducted, remitted or paid under this Act by the former employer in respect of the year in relation to the employment of the employee as if they had been deducted, remitted or paid by the successor employer. If the employer takes those amounts into account with respect to the employer's premium, the employer shall also take them into account with respect to the employee's premium.
PART 61993, c. 14; 2001, c. 22, s. 2 AMENDMENT TO THE FARM CREDIT CANADA ACT
Marginal note:2003, c. 15, s. 42
28. Subsection 11(1) of the Farm Credit Canada Act is replaced by the following:
R.S., c. E15Excise Tax Act
29. (1) Subsection 123(1) of the Excise Tax Act is amended by adding the following in alphabetical order:
“designated municipal property”
« bien municipal désigné »
“designated municipal property” means property
(c) in respect of which, or in respect of an improvement to which, an amount included in “the total tax charged in respect of the property or service” under paragraph (a) of the definition “noncreditable tax charged” in subsection 259(1) is
(iii) an amount required to be added under subsection 129(7) in determining the person's net tax as a result of a branch or division of the person becoming a small supplier division at that time, or
(iv) an amount required to be added under paragraph 171(4)(b) in determining the person's net tax as a result of the person ceasing at that time to be a registrant;
(2) Subsection (1) is deemed to have come into force on February 1, 2004.
30. (1) The Act is amended by adding the following after section 141. 1:
(2) Subsection (1) applies to any supply for which consideration becomes due after March 9, 2004 or is paid after that day without having become due, but does not apply to any supply made under an agreement in writing entered into before March 10, 2004.
31. (1) Section 166 of the Act is replaced by the following:
Marginal note:Supply by small supplier not a registrant
166. If a person makes a taxable supply and the consideration or a part of it for the supply becomes due, or is paid before it becomes due, at a time when the person is a small supplier who is not a registrant, that consideration or part, as the case may be, shall not be included in calculating the tax payable in respect of the supply except if the supply is
(a) a supply by way of sale of real property;
(b) a supply by way of sale of personal property by a municipality that is capital property of the municipality; or
(c) a supply by way of sale of designated municipal property of a person designated to be a municipality for the purposes of section 259 that is capital property of the person.
32. (1) The Act is amended by adding the following after section 198:
(a) in determining the value of A in paragraph (a) of the definition “basic tax content” in subsection 123(1), an amount of tax described by any of subparagraphs (i) to (v) of the description of A may be included only if the tax
(b) in determining the value of B in paragraph (a) of the definition “basic tax content” in subsection 123(1), any reference in the description of B to tax referred to in a subparagraph of the description of A shall be read to include an amount of tax only if the tax is included in the determination of the value of A in accordance with paragraph (a) of this subsection;
(c) in determining the value of J in paragraph (b) of the definition “basic tax content” in subsection 123(1),
(d) in determining the value of K in paragraph (b) of the definition “basic tax content” in subsection 123(1), any reference in the description of K to tax referred to in a subparagraph of the description of J shall be read to include an amount of tax only if the tax is included in the determination of the value of J in accordance with paragraph (c) of this subsection.
(2) In subsection (1), “municipality” includes a person designated to be a municipality for the purposes of section 259 and, in the case of a person so designated, “property” means property that, on January 31, 2004, was property of the person and was consumed, used or supplied by the person otherwise than exclusively in the course of activities that are not activities specified in the designation.
(2) Subsection (1) is deemed to have come into force on January 31, 2004.
Marginal note:2000, c. 30, s. 42(1)
33. (1) Subsection 200(3) of the Act is replaced by the following:
(2) The portion of subsection 200(4) of the Act before paragraph (a) is replaced by the following:
(3) Subsections (1) and (2) apply to any supply for which consideration becomes due after March 9, 2004 or is paid after that day without having become due, but do not apply to any supply made under an agreement in writing entered into before March 10, 2004.
34. (1) The Act is amended by adding the following after section 200:
Marginal note:Credit on sale of personal property of a municipality
200.1 If a registrant is a municipality or a person designated to be a municipality for the purposes of section 259, subsection 193(2) applies, with any modifications that the circumstances require, to personal property (other than a passenger vehicle, an aircraft of a registrant who is an individual or a partnership and property of a person designated to be a municipality for the purposes of section 259 that is not designated municipal property of the person) acquired or imported by the registrant for use as capital property of the registrant as if the personal property were real property.
Marginal note:1997, c. 10, s. 191(1)
35. (1) The description of B in paragraph 201(b) of the Act is replaced by the following:
(i) if the registrant is deemed under subsection 199(3) or 206(2) or (3) to have acquired the vehicle or a portion of it at the particular time, or the registrant is bringing the vehicle into a participating province at the particular time, and the registrant was previously entitled to claim a rebate under section 259 in respect of the vehicle or any improvement to it, the difference between 100% and the specified percentage (within the meaning of that section) that applied in determining the amount of that rebate, and
(ii) in any other case, 100%; and
(2) Subsection (1) applies for the purpose of determining an input tax credit of a registrant in respect of a passenger vehicle that the registrant acquires, imports or brings into a participating province after January 2004.
Marginal note:1997, c. 10, s. 193(1)
36. (1) The portion of subsection 203(1) of the Act before the formula is replaced by the following:
Marginal note:Sale of passenger vehicle
203. (1) If a registrant (other than a municipality), at a particular time in a reporting period of the registrant, makes a taxable supply by way of sale of a passenger vehicle (other than a vehicle that is designated municipal property of a person designated at the particular time to be a municipality for the purposes of section 259) that, immediately before the particular time, was used as capital property in commercial activities of the registrant, the registrant may, despite section 170, paragraph 199(2)(a) and subsections 199(4) and 202(1), claim an input tax credit for that period equal to the amount determined by the formula
Marginal note:1993, c. 27, s. 70(4)
(2) Subsection 203(3) of the Act is replaced by the following:
Marginal note:Sale of passenger vehicle, etc.
(3) Despite paragraph 141.1(1)(a), for the purposes of this Part, a supply shall be deemed not to be a taxable supply if
(a) an individual or a partnership (other than a municipality) who is a registrant makes, at a particular time, the supply by way of sale of a passenger vehicle or an aircraft (other than a vehicle or an aircraft that is designated municipal property of a person designated at the particular time to be a municipality for the purposes of section 259) that is capital property of the registrant; and
(b) at any time after the individual or partnership became a registrant and before the particular time, the registrant did not use the vehicle or aircraft exclusively in commercial activities of the registrant.
Marginal note:Sale of passenger vehicle by a municipality
(4) If a registrant (other than an individual or a partnership) that is a municipality or a person designated to be a municipality for the purposes of section 259, at a particular time in a reporting period of the registrant, makes a taxable supply by way of sale of a passenger vehicle (other than a vehicle of a person designated to be a municipality for the purposes of section 259 that is not designated municipal property of the person) that, immediately before the particular time, was capital property of the registrant, the registrant may, despite section 170, paragraph 199(2)(a) and subsections 199(4) and 202(1), claim an input tax credit for that period equal to the lesser of
A x (B — C)/B
is the basic tax content of the vehicle at the particular time,
(i) the tax that was payable by the registrant in respect of the last acquisition or importation of the vehicle by the registrant,
(ii) if the registrant brought the vehicle into a participating province after it was last acquired or imported by the registrant, the tax that was payable by the registrant in respect of bringing it into that province, and
(iii) the tax that was payable by the registrant in respect of improvements to the vehicle acquired, imported or brought into a participating province by the registrant after the property was last acquired or imported, and
is the total of all input tax credits that the registrant was entitled to claim in respect of any tax included in the total for B, and
Marginal note:2000, c. 30, s. 43(1)
37. (1) Subsections 209(1) and (2) of the Act are replaced by the following:
209. (1) If a registrant (other than a financial institution or a government) is a public service body, section 141.2 and subsections 199(2) to (4) and 200(2) and (3) apply, with any modifications that the circumstances require, to real property acquired by the registrant for use as capital property of the registrant or, in the case of subsection 199(4), to improvements to real property that is capital property of the registrant, as if the real property were personal property.
(2) The portion of subsection 209(3) of the Act before paragraph (a) is replaced by the following:
(3) Subsections (1) and (2) are deemed to have come into force on February 1, 2004.
38. (1) The Act is amended by adding the following after section 257:
Marginal note:Sale of personal property by nonregistrant municipality
39. (1) Subsection 259(1) of the Act is amended by adding the following in alphabetical order:
« pourcentage établi »
(a) in the case of a charity or a qualifying nonprofit organization that is not a selected public service body, 50%,
(b) in the case of a hospital authority, 83%,
(c) in the case of a school authority, 68%,
(d) in the case of a university or public college, 67%, and
(e) in the case of a municipality, 100%;
“specified provincial percentage”
« pourcentage provincial établi »
“specified provincial percentage” means
(a) in the case of a charity, or a qualifying nonprofit organization, that is not a selected public service body and that is resident in a participating province, 50%,
(b) in the case of a hospital authority resident in Nova Scotia, 83%,
(c) in the case of a school authority resident in Nova Scotia, 68%,
(d) in the case of a university or public college resident in Nova Scotia, 67%,
(e) in the case of a municipality resident in Nova Scotia or New Brunswick, 57.14%, and
(f) in any other case, 0%.
Marginal note:1997, c. 10, s. 227(2) and (3)
(2) Subsections 259(3) and (4) of the Act are replaced by the following:
Marginal note:Rebate for persons other than designated municipalities
(3) If a person (other than a listed financial institution, a registrant prescribed for the purposes of subsection 188(5) and a person designated to be a municipality for the purposes of this section) is, on the last day of a claim period of the person or of the person's fiscal year that includes that claim period, a selected public service body, charity or qualifying nonprofit organization, the Minister shall, subject to subsections (4.1) to (4.21) and (5), pay a rebate to the person equal to the total of
(a) the amount equal to the specified percentage of the noncreditable tax charged in respect of property or a service (other than a prescribed property or service) for the claim period, and
(b) the amount equal to the specified provincial percentage of the noncreditable tax charged in respect of property or a service (other than a prescribed property or service) for the claim period.
Marginal note:Rebate for designated municipalities
(4) If a person is, on the last day of a claim period of the person or of the person's fiscal year that includes that claim period, designated to be a municipality for the purposes of this section in respect of activities (in this subsection referred to as the “designated activities”) specified in the designation, the Minister shall, subject to subsections (4.01) to (5), pay a rebate to the person in respect of property or a service (other than a prescribed property or service) equal to the total of
(a) all amounts, each of which is an amount determined by the formula
is the specified percentage,
is an amount that is included in the total tax charged in respect of the property or service for the claim period and is an amount of tax in respect of a supply made to, or the importation or bringing into a participating province of the property by, the person at any time, an amount deemed to have been paid or collected at any time by the person, an amount required to be added under subsection 129(7) in determining the person's net tax as a result of a branch or division of the person becoming a small supplier division at any time, or an amount required to be added under paragraph 171(4)(b) in determining the person's net tax as a result of the person ceasing, at any time, to be a registrant, and
is the extent (expressed as a percentage) to which the person intended, at that time, to consume, use or supply the property or service in the course of the designated activities, and
(b) all amounts, each of which is an amount determined by the formula
is the specified provincial percentage,
is the extent (expressed as a percentage) to which the person intended, at that time, to consume, use or supply the property or service in the course of the designated activities.
Marginal note:2000, c. 30, s. 76(2)
(3) The portion of subsection 259(4.01) of the Act before paragraph (a) is replaced by the following:
(4.01) An amount shall not be included in determining the value of B or E in subsection (4) in respect of a claim period of a person to the extent that
Marginal note:1997, c. 10, ss. 69(7) and 227(4) and (5); 2000, c. 30, ss. 76(3) to (5)
(4) Subsections 259(4.1) to (4.21) of the Act are replaced by the following:
Marginal note:Apportionment of rebate
(4.1) Subject to subsections (4.2) and (4.21), if a person is a charity, a public institution or a qualifying nonprofit organization, and is a selected public service body, the rebate, if any, payable to the person under subsection (3) or (4) in respect of property or a service for a claim period is equal to the total of
(a) 50% of the noncreditable tax charged in respect of the property or service for the claim period, and
(b) the total of all amounts, each of which is an amount that would be determined under paragraph (4)(a) or (b) in respect of the property or service for the claim period if subsection (4) applied to the person and if
(i) the reference in subsection (4) to “specified percentage” were read as a reference to “the specified percentage applicable to a selected public service body described in whichever of paragraphs (a) to (e) of the definition of that expression in subsection (1) applies to the person minus 50%”,
(ii) the reference in subsection (4) to “specified provincial percentage” were read as a reference to the greater of “the specified provincial percentage applicable to a selected public service body described in whichever of paragraphs (a) to (e) of the definition of that expression in subsection (1) applies to the person minus 50%” and “0%”, and
(iii) in the case of a person who is not designated to be a municipality for the purposes of this section, the reference in the description of — or F in subsection (4) to “designated activities” were read as a reference to
(A) in the case of a person determined to be a municipality under paragraph (b) of the definition “municipality” in subsection 123(1), activities engaged in by the person in the course of fulfilling the person's responsibilities as a local authority, and
(B) in any other case, activities engaged in by the person in the course of operating a recognized degreegranting institution, a college affiliated with, or research body of, such an institution, a public hospital, an elementary or secondary school or a postsecondary college or technical institute, as the case may be.
(4.2) In determining an amount under paragraphs (3)(a) and (4)(a) for the purpose of determining a rebate payable to a person, no tax under any of subsection 165(2), sections 212.1 and 218.1 and Division IV.1 payable or deemed to have been paid or collected by the person shall be included
(a) in any amount referred to in any of subparagraphs (a)(i) to (iv) of the definition “noncreditable tax charged” in subsection (1);
(b) in any amount referred to in subparagraph (a)(v) of that definition that is required under subsection 129(7) to be added in determining the person's net tax; or
(c) in determining any amount referred to in subparagraph (a)(v) of that definition that is an input tax credit required under paragraph 171(4)(b) to be added in determining the person's net tax.
(4.21) In determining an amount under paragraphs (3)(b) and (4)(b) for the purpose of determining a rebate payable to a person, no tax under any of subsection 165(1) and sections 212 and 218 payable or deemed to have been paid or collected by the person shall be included
Marginal note:2000, c. 30, s. 76(6)
(5) Paragraph 259(4.3)(e) of the Act is replaced by the following:
(e) the total of all amounts each of which is an amount that would be determined under paragraph (4)(a) or (b) in respect of the property or service for the claim period if
(i) the specified percentage for the purposes of subsection (4) were 0%,
(ii) the specified provincial percentage for the purposes of that subsection were 50%, and
(iii) the reference to designated activities in the description of F in that subsection were a reference to the person's other activities.
Marginal note:1993, c. 27, s. 115(3)
(6) Subsection 259(9) of the Act is repealed.
(7) Section 259 of the Act is amended by adding the following after subsection (12):
Marginal note:Disclosure of municipal rebate information
(13) If the amount of a rebate under subsection (3) or (4) that is approved by the Minister for payment to a municipality is increased as a result of the application to the municipality of the specified percentage instead of 57.14% in respect of any period, the Minister may, despite section 295, release for publication by the Government of Canada information as to the amount of the increase and any information necessary to identify the municipality. On publication, the information is not confidential information for the purposes of section 295.
(8) Subsections (1) to (5) apply for the purposes of determining a rebate under section 259 of the Act of a person for claim periods ending on or after February 1, 2004, except that the rebate shall be determined as if those subsections did not come into force for the purposes of determining a rebate of a person for the claim period of the person that includes that day in respect of
(9) Subsection (6) is deemed to have come into force on February 1, 2004.
40. (1) Section 1 of Part V.1 of Schedule V to the Act is amended by striking out the word “or” at the end of paragraph (l), by adding the word “or” at the end of paragraph (m) and by adding the following after paragraph (m):
(n) designated municipal property, if the charity is a person designated to be a municipality for the purposes of section 259 of the Act.
41. (1) The portion of section 5.1 of Part V.1 of Schedule V to the Act before paragraph (a) is replaced by the following:
42. (1) Section 2 of Part VI of Schedule V to the Act is amended by striking out the word “or” at the end of paragraph (l) and by adding the following after paragraph (m):
(n) property or a service made by a municipality; or
(o) designated municipal property, if the public institution is a person designated to be a municipality for the purposes of section 259 of the Act.
Marginal note:1997, c. 10, s. 108(1)
43. (1) The portion of section 6 of Part VI of Schedule V to the Act before paragraph (a) is replaced by the following:
6. A supply by way of sale made by a public service body (other than a municipality) to a recipient of tangible personal property (other than capital property of the body or, if the body is a person designated to be a municipality for the purposes of section 259 of the Act, designated municipal property), or of a service purchased by the body for the purpose of making a supply by way of sale of the service, if the total charge for the supply is the usual charge by the body for such supplies to such recipients and
44. (1) The portion of section 25 of Part VI of Schedule V to the Act before paragraph (a) is replaced by the following:
25. A supply of real property made by a public service body (other than a financial institution, a municipality or a government), but not including a supply of
(2) Section 25 of Part VI of Schedule V to the Act is amended by striking out the word “or” at the end of paragraph (h), by adding the word “or” at the end of paragraph (i) and by adding the following after paragraph (i):
45. Subsections 72(1) and (2) of the Air Travellers Security Charge Act are replaced by the following:
“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 that belongs or belonged to, or that is or was held for the benefit of, the person or the person's estate.
(i) if a notice of assessment in respect of the charge debt is mailed to the person, or a notice referred to in subsection 80(1) in respect of the charge debt is mailed to or served on the person, after March 3, 2004, on the last day on which one of those notices is mailed or served,
(ii) if no notice referred to in subparagraph (i) in respect of the charge debt was mailed or served and the earliest day on which the Minister can commence an action to collect that charge debt is after March 3, 2004, on that earliest day, and
(a) the person acknowledges the charge debt in accordance with subsection (2.4);
(2.5) For the purposes of this section, an acknowledgement made by a person's agent or legal representative has the same effect as if it were made by the person.
(c) an action that the Minister may otherwise take in respect of the charge 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.
R.S., c. E14Excise Act
46. Section 111 of the Excise Act is replaced by the following:
111. (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 provision of this Part.
“tax debt” means any amount payable by a person under this Act.
(8) For the purposes of this section, an acknowledgement made by a person's agent or legal representative has the same effect as if it were made by the person.
(b) 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 nonresident; or
(c) 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.
47. Subsections 284(1) and (2) of the Excise Act, 2001 are replaced by the following:
284. (1) The following definitions apply in this section.
(i) if a notice of assessment in respect of the tax debt, or a notice referred to in subsection 254(1) or 294(1) in respect of the tax debt, is mailed to or served on the person after March 3, 2004, on the day that is 90 days after the day on which the last one of those notices is mailed or served,
(ii) if no notice referred to in subparagraph (i) in respect of the tax debt was mailed or served and the earliest day on which the Minister can commence an action to collect that tax debt is after March 3, 2004, on that earliest day, and
(c) if the person was resident in Canada on the applicable date described in paragraph (2.2)(a) in respect of the tax debt, the person is nonresident; or
(d) 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.
Marginal note:R.S., c. 7 (2nd Supp.), s. 41(1)
48. Subsections 82(1) and (2) of the Excise Tax Act are replaced by the following:
82. (1) The following definitions apply in this section.
“tax debt” means any amount payable by a person under this Act other than Part IX.
(i) if a notice of assessment in respect of the tax debt is mailed to or served on the person after March 3, 2004, on the day that is 90 days after the day on which the notice is mailed or served,
49. Subsections 313(1) and (2) of the Act are replaced by the following:
313. (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 provision of this Division.
“tax debt” means any amount payable or remittable by a person under this Part.
(i) if a notice of assessment, or a notice referred to in subsection 322(1), in respect of the tax debt, is mailed to or served on the person after March 3, 2004, on the last day on which one of those notices is mailed or served,
50. Section 222 of the Income Tax Act is replaced by the following:
222. (1) The following definitions apply in this section.
“action” means an action to collect a tax debt of a taxpayer and includes a proceeding in a court and anything done by the Minister under subsection 129(2), 131(3), 132(2) or 164(2), section 203 or any provision of this Part.
“tax debt” means any amount payable by a taxpayer under this Act.
(7) For the purposes of this section, an acknowledgement made by a taxpayer's agent or legal representative has the same effect as if it were made by the taxpayer.
(c) if the taxpayer was resident in Canada on the applicable date described in paragraph (4)(a) in respect of the tax debt, the taxpayer is nonresident; or